Section 115BBA - Tax on non-resident sportsmen or sports associations - Income-tax Act, 1961

1 [Tax on non-resident sportsmen or sports associations. 115BBA. (1) Where the total income of an assessee,- ( a ) being a sportsman (including an athlete), who is not a citizen of India and is a non-resident, includes any income received or receivable by way of- ( i ) participation in India in any game (other than a game the winnings wherefrom are taxable under section 115BB) or sport; or ( ii ) advertisement; or ( iii ) contribution of articles relating to any game or sport in India in newspapers, magazines or journals; or ( b ) being a non-resident sports association or institution, includes any amount guaranteed to be paid or payable to such association or institution in relation to any game (other than a game the winnings wherefrom are taxable under section 115BB) or sport played in India, 2 [ ; or ] 2 [ (c) being an entertainer, who is not a citizen of India and is a non-resident, includes any income received or receivable from his performance in India, ] the income-tax payable by the assessee shall be the aggregate of ( i ) the amount of income-tax calculated on income referred to in 3 [ clause (a) or clause (b) or clause (c) ] at the rate of 4 [ twenty per cent ] ; and ( ii ) the amount of income-tax with which the assessee would have been chargeable had the total income of the assessee been reduced by the amount of income referred to in 3 [ clause (a) or clause (b) or clause (c) ] : Provided that no deduction in respect of any expenditure or allowance shall be allowed under any provision of this Act in computing the income referred to in 3 [ clause (a) or clause (b) or clause (c) ] . (2) It shall not be necessary for the assessee to furnish under sub-section (1) of section 139 a return of his income if- ( a ) his total income in respect of which he is assessable under this Act during the previous year consisted only of income referred to in 3 [ clause (a) or clause (b) or clause (c) ] of sub-section (1); and ( b ) the tax deductible at source under the provisions of Chapter XVII-B has been deducted from such income. ] -------------------------- Notes :- 1. Inserted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-4-1990. 2. Inserted vide Finance Act, 2012, w.e.f. 01-04-2013 3. Substituted vide Finance Act, 2012, w.e.f. 01-04-2013, before it was read as;- clause (a) or clause (b) 4. Substituted vide Finance Act, 2012, w.e.f. 01-04-2013, before it was read as;- ten per cent