Section 211(1) in The Income Tax Act, 2025

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Union of India - Subsection

Section 211(1) in The Income Tax Act, 2025

(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 aggregate of income-tax payable by the assessee shall be computed at the rate specified in the column C applied on the corresponding income specified in column B:—Table

Sl. No.	Income	Rate of Income-tax payable
A	B	C
1.	Income referred to in clause (a) or (b) or (c).	20%
2.	Total income as reduced by income referred to in clause (a) or (b) or (c).	Rates in force.

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Union of India - Subsection

Section 211(1) in The Income Tax Act, 2025