PGBP.

Circular No. 88/2008 F.No. 275/43/2008-IT(B), dated 21.8.2008.

through this circular, CBDT notified that certain persons in respect relation to whom tds is to be deducted u/s 194J. Professional services.

It contains "sports persons".

Hence incomes from matches are taxable under the head "PGBP" to the sports person.

Agree with ashish same will be taxable under head PGBP.

Being a Sports Person's profession i.e. playing cricket match......... the same will be taxable under the head Profit and Gains from Business or Profession...........