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

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Union of India - Subsection

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

(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

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Union of India - Subsection

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