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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rtsman, 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 for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (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 suc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X