| (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 wherefrom are taxable under section 115BB) or sport; or |
| (ii) | - | advertisement; or |
| (iii) | - | contribution of articles relating to any game or sport in India in newspapers, magazines or journals; or |
CAclubindia
