India’s Income Tax Act, 1961, states that any income which accrues or is deemed to accrue or is received in India is taxable under the Income Tax Act, irrespective of the residential status of the recipient.
Any foreign national working in India is treated as a non-resident, and the income accruing in India is not taxable unless the individual’s stay exceeds 183 days in a financial year. The same applies to foreign players who are not required to pay tax in India in line with the Income Tax Act.
Special rules for athletes
Partner
KR Chawla & Co
Although foreign nationals are not liable to pay income tax, the taxability of sportspersons, governed under section 115 BBA of the Income Tax Act, complicates provisions applying to non-residents.
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Sumes Dewan is a partner at KR Chawla & Co Advocates & Legal Consultants. The firm is headquartered in New Delhi and has offices in Chennai and Bangalore as well as a representative office in Singapore.
Head Office
7th Floor, Kailash Building
26, Kasturba Gandhi Marg
New Delhi – 110 001
India
Tel: +91 11 2335 7658-61
Fax: +91 11 2331 9997
Email: krclo@krcco.com
US Office
KR Chawla Inc.
One Embarcadero Center
Suite 500
San Francisco; CA 94111
Tel: +415 773 2804
Mob: +415 509 2165
