briefly

Tax  @ 20.% +Cess  is deducted from a non-resident sportsman (including athlete) who is not a citizen of India and who earns income from: • Participation in India in any game or sport.

 The income earned by non-resident sportsmen, who are not citizens of India or the income earned by non-resident sports association or institutions is required to be determined in accordance with the provisions of section 115BBA of the Income-tax Act, 1961. In the case of the sportsmen, this would include the income by way of participation in India in any game or sport, from advertisement or contribution to any newspapers, magazines or journal of any articles relating to sport or game in India. The tax should be deducted at the source under section 194E from such payments.