Tax on non-resident sportsmen or sports associations.

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..... received or receivable by way of-- (i) participation in India in any game [other than a game the winnings from which are taxable as specified in section 194(1) (Table: Sl. No. 1)] 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, inclu .....

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..... r allowance shall be allowed under any provision of this Act in computing the income referred to in sub-section (1). (3) It shall not be necessary for the assessee to furnish a return of his income under section 263(1), if- (a) his total income during the tax year consisted only of income referred to in sub-section (1); and (b) the tax deductible at source under the provisions of Chapter XIX- .....

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