(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 from which are taxable as specified in section 194(1) (Table: Sl. No. 1)] 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 from which are taxable as specified in section 194(1) (Table: Sl. No. 1) 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, then, the income-tax payable by the assessee shall be the aggregate of amounts mentioned in column C of the Table below:––
| Sl. No. | Income Type | Income-Tax Payable |
| 1 | Income referred to in clause (a), (b), or (c) | 20% |
| 2 | Total income (excluding income mentioned in clause (a), (b), or (c)) | Tax applicable as per income tax slab |
(2) 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 sub-section (1).
(3) It shall not be necessary for the assessee to furnish a return of his income under section 263(1), if—
(a) his total income during the tax year consisted only of income referred to in sub-section (1); and
(b) the tax deductible at source under the provisions of Chapter XIX-B has been deducted from such income.