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

[Cites 0, Cited by 0] [Section 211(1)] [Section 211] [Entire Act]

Union of India - Subsection

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

(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

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Union of India - Subsection

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