Nadal, a professional tennis player and a non-Indian citizen during the Financial Year 2016-17 participated in India in a Tennis Tournament and won the prize money of ₹25 lacs. He contributed articles on the tournament i

Since the incomes have accrued or arisen or received in India, hence, the same is liable to income-tax in India and includible in total income. Said receipts are taxable as per Section 115BBA. No expenditure is allowable against such receipt; Hence, total income = prize money of ₹25 lakhs + amount received from news paper of ₹3 lakhs + amount received towards TV advertisement of ₹7,50,000 = ₹35,50,000 Rate of tax chargeable under section 115BBA = 20% plus 3% education cesses = 20.6% Tax liability of Nadal = 20.6% on ₹35,50,000 = ₹7,31,300. He is not required to file his return of Income if (a) his total income during the previous year consists only of income arising u/s 115BBA and (b) the tax deductible at source under the provisions of Chapter XVII-B have been deducted from such income by the payers.