Income-tax Act, 1961 · Chapter XII: Determination of Tax in Certain Special Cases
Section 115BBA: Tax on non-resident sportsmen or sports associations
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
(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 XVIIB has been deducted from such income.]
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.