Tax on non-resident sportsmen OR sports associations - Section 115BBA - International Taxation - Income Tax

Tax on Non-Resident Sportsmen or Sports Associations - Section 115BBA Income received by Non-Resident Sportsman, Non-Resident Sports Association, Non-Resident Entertainer Taxable @20% Being A Non-Citizen and Non-Resident Sportsman , includes any income received/ receivable by way of participation in India in any game (other than the games referred to in section 115BB ) or sport; or advertisement, or contribution of articles relating to any game or sport in India in newspapers, magazines, or journals. Note:- Agreed amount paid to foreign cricket teams who participated in a cricket match in India in the form of prize money (whether for winning or losing the match) will come within the meaning of winnings and hence taxable. [ Indcom v CIT 2011 (5) TMI 307 - Calcutta High Court] 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. Being a Non-Citizen and Non-Resident Entertainer includes any income received or receivable from his performance in India. Notes:- Basic exemption benefit NOT available against above income. 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 clause (a)(b)(c) above. Deduction under chapter VI-A available against Royalty and FTS referred in Section 115A . Indexation benefits First Proviso to Section 48 not available on Capital Gain taxable as per above rates. It shall not be necessary for the assessee to furnish return of income u/s 139(1), if his total income consist only of income referred above and TDS has been deducted on such income u/s 194E . The umpires and the match referees can e described as professionals or technical person who render technical or professional services, they are neither non-resident sportsman nor resident sports association or institution so, as to attract the provisions of section 115BBA and consequently the provisions of TDS u/s 194E was also not to be attracted in this case.