Nearly a decade ago, during the peak of his commercial fame, Sachin Tendulkar, one of India’s greatest cricketing icons, made headlines not just for his batting brilliance but also for his sharp financial acumen. The Master Blaster legally saved around ₹58 lakh in taxes on income earned overseas by using Section 80RR of the Income Tax Act, a provision meant for artists earning from foreign sources.
Recently, TaxBuddy founder Sujit Bangar revisited this fascinating episode on X (formerly Twitter), breaking down how Tendulkar’s thoughtful tax planning worked. Bangar explained that during the assessment years 2001–02 and 2004–05, Sachin Tendulkar had earned approximately ₹5.92 crore in foreign income through brand endorsements and advertisements shot abroad for prominent global brands such as Pepsi, ESPN-Star Sports, and Visa.
Under Section 80RR, he claimed a 30% deduction, amounting to nearly ₹1.77 crore, on this income. However, the Income Tax Department initially objected, arguing that Tendulkar’s primary profession was cricket and that his endorsement income should be taxed as “other sources.”
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The department issued a demand and penalty, rejecting the claim that these earnings qualified under artistic or creative performance. Sachin Tendulkar countered this by stating that the income wasn’t related to his cricketing career but to his acting and modelling assignments in advertisements—activities that fall under the definition of an “artistic profession.”
Sachin Tendulkar wasn’t a “cricketer.”
He claimed he was an actor—to save ₹ 58 lakhs in taxes
Tax officer slapped a demand and penalty on him.
But here’s how Master blaster proved himself as an “Actor” and not a cricketer and won the case 🧵👇 pic.twitter.com/yaKhUfpmmd
— Sujit Bangar (@sujit_bangar) October 26, 2025
According to Sujit Bangar, “Sachin called himself an actor, and that one word changed everything.” The dispute reached the Income Tax Appellate Tribunal (ITAT), which ruled in Tendulkar’s favor.
The tribunal noted that activities like acting, modelling, and performing in commercials require creativity, imagination, and artistic skill—qualities central to the definition of an “artist” under Section 80RR. It further acknowledged that an individual could pursue multiple professions simultaneously — in Tendulkar’s case, that of both a cricketer and an actor.
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Ultimately, the ITAT upheld his claim, allowing the full deduction on his foreign endorsement income as earnings from artistic performance, not cricket. The decision enabled Sachin Tendulkar to save approximately ₹58 lakh in taxes, setting a notable precedent in India’s taxation history — one that showcased the cricket legend’s foresight beyond the cricket field.
