115BBA Income Tax Act - Tax on non-resident sportsmen or sports associations

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

1(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 XVIIB has been deducted from such income.

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1. Ins. by Act 36 of 1989, s. 10 (w.e.f. 1-4-1990).
2. Ins. by Act 23 of 2012, s. 45 (w.e.f. 1-4-2013).
3. Subs. by s. 45, ibid., for "clause (a) or clause (b)" (w.e.f. 1-4-2013).
4. Subs. by s. 45, ibid., for "ten per cent." (w.e.f. 1-4-2013).