Tax on non-resident sportsmen or sports associations

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..... ny 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 am .....

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..... ) 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 .....

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