Section 211
Section 211: tax on non-resident sportsmen, sports associations and entertainers
Section 211 sets a flat 20% rate on specified categories of India-sourced income earned by non-citizen non-resident sportsmen, non-resident sports associations/institutions, and non-citizen non-resident entertainers.
Who and what income this covers
The flat rate applies to total income that includes:
- For a sportsman (including an athlete) who is not a citizen of India and is a non-resident: income from participation in India in any game (other than a game whose winnings are taxed under section 194(1) Table Sl. No. 1) or sport; income from advertisement; or income from contributing articles about a game or sport in Indian newspapers, magazines or journals.
- For a non-resident sports association or institution: any amount guaranteed to be paid or payable in relation to a game (other than a game whose winnings are taxed under section 194(1) Table Sl. No. 1) or sport played in India.
- For an entertainer who is not a citizen of India and is a non-resident: income received or receivable from a performance in India.
The rate
Where these conditions are met, the aggregate tax payable is computed at:
| Income | Rate of income-tax payable |
|---|---|
| Income described above | 20% |
| Total income as reduced by that income | Rates in force |
No deductions, and return-filing exemption
No deduction for any expenditure or allowance is allowed under any provision of the Act when computing this income.
The assessee need not furnish a return of income under section 263(1) if the total income for the year consisted only of this income, and tax was deducted at source from it.
Frequently asked questions
What rate applies to a foreign sportsman's Indian match earnings?
20%, on income from participation in a game or sport in India, advertisement income, and income from articles about a game/sport published in Indian newspapers, magazines or journals.
Can expenses be deducted from this income?
No - Section 211(2) disallows any deduction for expenditure or allowance against this income.
Does a foreign sportsman need to file a return if only this income was earned?
No return under section 263(1) is required if the total income consisted only of this income and tax was deducted at source from it.
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