Income Tax Act, 2025
Section 5: Subs. by Act 14 of 2001, s. 54, for “forty per cent.” (w.e.f. 12002).
5. Subs. by Act 14 of 2001, s. 54, for “forty per cent.” (w.e.f. 12002).
473
(ii) the amount of income-tax with which the assessee would have been chargeable had his total
income been reduced by the amount of income referred to in clause (i).
Explanation.—For the purposes of this section, “horse race” shall have the same meaning as
in section 74A.]
1[115BBA. Tax on non-resident sportsmen or sports associations.—(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.]
the amount of income-tax with which the assessee would have been chargeable had his total
income been reduced by the amount of income referred to in clause
Where the total income of
an assessee,—
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—
participation in India in any game (other than a game the winnings wherefrom are taxable
under section 115BB) or sport; or
advertisement; or
contribution of articles relating to any game or sport in India in newspapers, magazines
or journals; or
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[
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—
the amount of income-tax calculated on income referred to in 3[clause
or clause
or
clause
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
or clause
or clause
or clause
or clause
It shall not be necessary for the assessee to furnish under sub-section
of section 139 a return of
his income if—
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
or clause
or clause
the tax deductible at source under the provisions of Chapter XVIIB has been deducted from
such income.]