Gill, a foreign national and a cricketer came to India as a member of Australian cricket team in the year ended 31st March, 2025. He stayed for 40…

(i) Computation of tax liability of Gill for the A.Y.2025-26 Particulars Particulars ₹ Income taxable under section 115BBA Income from participation in matches in India 12,00,000 Advertisement of product on TV 3,20,000 Contribution of articles in newspaper 17,000 Income taxable under section 115BB Income from horse races 54,000 Total income 15,91,000 Tax@ 20% under section 115BBA on 15,37,000 3,07,400 Tax@ 30% under section 115BB on income of 54,000 from horse races 16,200 3,23,600 Add: Health and Education cess@4% 12,944 Tax liability 3,36,544 Tax liability (Rounded off) 3,36,540 (ii) Yes, the above income is subject to tax deduction at source. Income referred to in section 115BBA (i.e.,15,37,000, in this case) is subject to tax deduction at source@ 20% under section 194E. Income referred to in section 115BB (i.e.54,000, in this case) is subject to tax deduction at source@30% under section 194BB. (iii) Since Gill is a non-resident, the amount of tax to be deducted calculated at the prescribed rates mentioned above, would be increased by health and education cess@4%. Section 115BBA provides that if the total income of the non-resident sportsman comprises of only income referred to in that section and tax deductible at source has been fully deducted, he shall not be necessary for him to file his return of income. However, in this case, Mr. Gill has income from horse races as well. Therefore, he cannot avail the benefit of exemption from filing of return of income as contained in section 115BBA. Hence, he would be liable to file his return of income for A.Y.2025-26.