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CS Executive · Tax Laws and Practice · Basic Concept of Income Tax

Under section 211(3) of the Income-tax Act, 2025, when is a non-resident sportsman not required to furnish a return of income?

He need not file a return when his total income consists only of the specified income under section 211(1) and the tax deductible at source under Chapter XIX-B has been deducted from it. Both conditions must be satisfied under the Income-tax Act, 2025.

  1. AWhen total income is below Rs 10,00,000, whatever its source
  2. BWhen total income consisted only of the specified sports income and tax deductible at source under Chapter XIX-B has been deductedCorrect
  3. CWhen he is a citizen of India
  4. DWhen the income arises only from advertisement and no tax was deducted

Explanation

Section 211(3) exempts the assessee from filing a return only if both conditions are met: total income consisted only of income referred to in section 211(1), and tax deductible at source has been deducted. Missing TDS or having other income defeats the exemption.

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