Section 10(39) → Section 12
Income from international sporting event
Quick Answer
Section 10(39) of the Income Tax Act, 1961 (Income from international sporting event) corresponds to Section 12 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 10(39)
The starting point is Section 10(39) of the Income Tax Act, 1961 — income from international sporting event. Exempts specified income arising from an international sporting event held in India, approved by the Government.
The new code maps this to Section 12: the provision is retained and renumbered as Section 12 of the Income-tax Act, 2025, applying from 1st April 2026. Retained. Used to provide tax-free status to events like the FIFA World Cup or Commonwealth Games to attract them to India.
On the ground, changes to Section 10(39) carry a Low impact. Highly specific to global sporting bodies.
Sec 10(39)
Provision Summary
Exempts specified income arising from an international sporting event held in India, approved by the Government.
Sec 12
Provision Summary
Retained. Used to provide tax-free status to events like the FIFA World Cup or Commonwealth Games to attract them to India.
Key Changes & Highlights
- Strictly case-by-case notification.
Frequently Asked Questions
What does Section 10(39) of the Income Tax Act 1961 deal with?
Section 10(39) of the Income Tax Act, 1961 covers income from international sporting event. Exempts specified income arising from an international sporting event held in India, approved by the Government.
Where does Section 10(39) of the ITA 1961 go under the Income-tax Act, 2025?
Section 10(39) of the Income Tax Act, 1961 maps to Section 12 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Used to provide tax-free status to events like the FIFA World Cup or Commonwealth Games to attract them to India.
Why does the change to Section 10(39) matter for taxpayers?
The transition impact for Section 10(39) is rated Low. Highly specific to global sporting bodies.
What are the key changes to Section 10(39) under the Income-tax Act, 2025?
Strictly case-by-case notification. These points are specific to Section 10(39) (Income from international sporting event).
Disclaimer: This mapping of Section 10(39) (Income from international sporting event) to Section 12 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 10(39) is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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