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Is the Indian Premier League (IPL) taxable?

By Ravi - August 21, 2024
Last updated on Aug 21, 2024 06:06 PM
Is the Indian Premier League (IPL) taxable?

BCCI earns a lot from the Indian Premier League (IPL) every year. Apart from sponsorship, broadcasting and live streaming rights, there are many other sources of income in IPL. Recently a figure came out that BCCI has made a profit of more than 5 thousand crores from the 2023 season. This league, which earns several thousand crores, has become one of the richest sports leagues in the world. But have you ever wondered whether IPL is tax free? Is there no tax on this league? And why is there no tax on it?

Is there tax on IPL?

The truth is that BCCI does not have to pay any tax on the thousands of crores of rupees earned from IPL. In 2021, BCCI had demanded in its appeal that even though it is earning a lot of money through IPL, its objective of promoting cricket remains intact, hence this league should be declared tax free. This appeal was upheld by the Income Tax Appellate Tribunal (ITAT).

is there tax on ipl

So as long as BCCI is using the profits from IPL to promote cricket, Indian Premier League will remain tax free as per the law. But as far as the earnings of players from IPL are concerned, it is taxable.

Why is there no tax on IPL?

  ipl

In 2016-2017, the Revenue Department had sent show cause notices to BCCI thrice. In this notice, BCCI was asked why it should not pay tax on IPL earnings under section 12A of the Income Tax Act? In this regard, the Board of Control for Cricket in India had approached the Mumbai bench of ITAT. According to reports at that time, ITAT rejected the application of the Revenue Department and ruled in favor of BCCI.

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