Section 115BBA of Income Tax Act "Tax on non-resident sportsmen or sports associations"
115BBA. (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; or
(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 clause (a) or clause (b) or clause (c) at the rate of
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 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 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 clause (a) or clause (b) or clause (c)
of sub-section (1); and
(b) the tax deductible at source under the provisions of
Chapter XVII-B has been deducted from such income.
115BBB. (1) Where the total income of an assessee
includes any income from units of an open-ended equity
oriented fund of the Unit Trust of India or of a Mutual
Fund, the income-tax payable shall be the aggregate of-
(a) the amount of income-tax calculated on income from units
of an open-ended equity oriented fund of the Unit Trust of
India or of a Mutual Fund, at the rate of ten per cent; and
(b) 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 (a).
(2) Nothing contained in sub-section (1) shall apply in
relation to any income from units of an open-ended equity
oriented fund of the Unit Trust of India or of the Mutual
Fund arising after the 31st day of March, 2003.
Explanation.-For the purposes of this section, the
expressions "Mutual Fund", "open-ended equity oriented fund"
and "Unit Trust of India" shall have the meanings
respectively assigned to them in the Explanation to section
115T.