Home > Income Tax Act 2025 > Section-211Last Updated: Sep 29th 2025
Section-211 provides for special rates of tax on non-residents sportsmen or sports associations with respect to certain incomes earned in India. Learn to understand the section-211 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
then, the aggregate of income-tax payable by the assessee shall be computed at the rate specified in the column C applied on the corresponding income specified in column B:—
Sl No. | Income | Income-tax payable |
---|---|---|
A | B | C |
1 | Income referred to in clause (a) or (b) or (c). | 20 % |
2 | Total income as reduced by income referred to in clause (a) or (b) or (c). | Rates in force. |
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.