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SECTION 115BBA Tax on non-resident sportsmen OR sports associations

Income Tax - Computation of Income or Rate of Tax in case of Specified Income or in Specified Type of Assesses (Section 115 series) - 07 - Where the total income of an assessee - (a) being a sportsman who is not a citizen of India and is a non-resident, includes any income received/ receivable by way of (i) participation in India in any game (other than the games referred to in section 115BB) or sport; or (ii) advertisement, or (iii) contribution of articles relating to any game or sport in Indi .....

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