Sachin Tendulkar Called Himself an ‘Actor’, Not a Cricketer – How This Smart Move Saved Him ₹58 Lakh in Taxes
When you hear the name Sachin Tendulkar, you instantly think of cricket — records, centuries, and timeless grace on the field. But did you know that the Master Blaster once called himself an actor — and not a cricketer — to save lakhs of rupees in income tax?
Yes, you read that right. Over a decade ago, India’s cricketing legend found himself in an unusual legal tussle with the Income Tax Department. And in a rare twist, Tendulkar’s clever understanding of the law — backed by creativity and logic — helped him win the case and save approximately ₹58 lakh.
Let’s dive deep into this fascinating story that blends sports, law, and a pinch of drama.
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| https://x.com/sujit_bangar/status/1982459968172310583 |
How It All Began: The Tax Controversy
The case dates back to the early 2000s when Sachin Tendulkar was not just a cricketer but also one of the biggest brand ambassadors in India and abroad. Between the financial years 2001-02 and 2004-05, Tendulkar earned a substantial amount from overseas endorsements.
He promoted several well-known global brands such as Pepsi, VISA, and ESPN-Star Sports. His total foreign income from these advertisements was reported at around ₹5.92 crore.
As per the Income Tax Act, Sachin claimed a 30% exemption under Section 80RR, which translated to a deduction of about ₹1.77 crore.
However, the Income Tax Department wasn’t convinced. They argued that since Sachin was a cricketer by profession, his income from brand endorsements should be considered “incidental income” and not “professional income.”
According to them, the endorsement deals were a byproduct of his cricketing fame — not part of a separate profession. Therefore, they claimed that Sachin was not eligible for the tax deduction under Section 80RR.
The Department’s Argument: “You’re a Cricketer, Not an Actor”
The Income Tax Department’s stand was simple but rigid. Officials stated:
“You are a professional cricketer. The income you earn from advertisements is incidental to your main profession. Therefore, the exemption under Section 80RR does not apply.”
In other words, Sachin was being told that his earnings from ads were merely side income because of his popularity as a cricketer — and not the result of artistic work.
This interpretation meant that the ₹1.77 crore deduction he had claimed should be disallowed, resulting in a tax liability increase of around ₹58 lakh.
Sachin’s Defense: “I’m Also an Actor”
Sachin, calm and methodical as ever, didn’t just accept the department’s view. He decided to fight back — with reason.
He argued that the income he earned from advertisements and brand promotions came not from his cricketing ability, but from his work as a performer — someone who acted and modeled for commercials.
He explained that when he appeared in advertisements, he was not playing cricket — he was acting out scripts, delivering dialogues, performing expressions, and endorsing products — just like an actor or model.
According to Sachin, these performances fell squarely within the definition of “artistic work,” which qualifies for deductions under Section 80RR.
He also made an important legal point:
A person can have more than one profession at the same time.
Therefore, he could be both a professional cricketer and a professional actor/model for advertisements.
Understanding Section 80RR of the Income Tax Act
To understand why this case mattered, we need to look at what Section 80RR says.
Section 80RR provides tax relief to professionals such as writers, artists, actors, musicians, and sportsmen who earn income from foreign sources.
If such professionals earn money in foreign currency for their work done in India or abroad, they are eligible to claim a certain percentage of that income as tax-exempt.
The objective of this section is to encourage Indian talent working internationally and to reward creativity and excellence in professional fields.
However, the confusion in Sachin’s case was — did his work in advertisements qualify as “acting” or “artistic performance”?
The Key Question: Is Appearing in Advertisements Equal to Acting?
This question became the central issue in the case.
The Income Tax Department said:
“Sachin appears in ads only because he’s famous. That doesn’t make him an actor.”
Sachin’s team countered by saying:
“When he acts in an advertisement, he performs a role, follows direction, displays expressions — just like any professional actor.”
It was a classic debate between the literal and the creative interpretation of the law.
The Turning Point: ITAT’s Ruling
When the dispute remained unresolved, the case reached the Income Tax Appellate Tribunal (ITAT) — the highest fact-finding body for tax cases in India.
After reviewing all arguments, the ITAT delivered a landmark ruling that not only favored Sachin but also broadened the interpretation of what it means to be an “actor.”
The Tribunal stated:
“The definition of an ‘actor’ cannot be narrowly interpreted. Any work involving skill, imagination, and creativity for aesthetic output — including modeling and acting in TV advertisements — qualifies as acting.”
In other words, the Tribunal recognized that appearing in advertisements requires artistic performance — even if the person doing it is a sportsman.
Therefore, Sachin’s income from these foreign advertisements was indeed the result of artistic work, and not related to his profession as a cricketer.
The Outcome: Sachin Wins, Saves ₹58 Lakh
With this ruling, the ITAT allowed Sachin’s deduction of ₹1.77 crore under Section 80RR.
This decision effectively saved him around ₹58 lakh in taxes.
It was a big win — not just for Tendulkar, but for every professional who wears multiple hats.
It also set a precedent in tax law — recognizing that an individual can have multiple professions and that income earned from creative or artistic work should be treated accordingly.
Why This Case Matters
At first glance, it might look like a simple tax dispute. But this case carries deeper implications for professionals across industries.
Here’s why it’s significant:
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Broader Recognition of Professions:
It acknowledged that a person can have more than one profession simultaneously. You can be a doctor who writes books, a teacher who paints, or a cricketer who acts — and each can be recognized separately under the law. -
Expanding the Definition of Artistry:
The judgment expanded the legal definition of an “actor” to include modeling and advertisement work, recognizing the creativity and skill involved in such performances. -
Encouraging Global Work:
The decision reinforced the spirit of Section 80RR — to encourage Indian professionals working internationally, regardless of their primary field. -
Tax Precedent:
The case became an important reference for future tax rulings involving multiple professions and income sources.
A Lesson in Smart Thinking
This story isn’t just about tax law — it’s about strategy, self-awareness, and understanding the value of one’s work.
Sachin Tendulkar didn’t simply rely on his cricketing fame. He recognized that his work in advertisements involved acting, expression, and performance — skills that went beyond the cricket field.
By identifying and asserting this distinction, he turned a potential tax setback into a victory.
In doing so, he also taught a valuable lesson:
Know your worth. Understand your roles. And never underestimate the creativity in what you do.
The Legal and Professional Insight
From a professional standpoint, the case is a perfect example of how interpretation of law can make a big difference.
The Income Tax Department looked at the situation narrowly — focusing only on Sachin’s primary identity as a cricketer.
But the ITAT chose to look at the nature of the work performed rather than the title of the professional.
That broader view — one that values creativity, effort, and artistic skill — is what ultimately led to the fair outcome.
How Sujit Bangar Brought the Story Back
This interesting case was recently revisited by Sujit Bangar, Founder of TaxBuddy.com, who shared it on social media platform X (formerly Twitter).
He wrote:
“Sachin Tendulkar wasn’t a ‘cricketer.’ He claimed he was an actor — to save ₹58 lakh in taxes. The tax officer slapped a demand on him. But here’s how the Master Blaster proved himself as an ‘actor’ and won the case.”
Bangar used the story to highlight the importance of understanding one’s professional rights and how the tax law can support creative professionals.
He summarized the moral beautifully:
“One person, two professions. The ad income arose from the actor profession.”
Beyond Cricket: The Many Faces of Sachin
For decades, Sachin Tendulkar has been more than just a sportsman. He’s been a global icon, a brand ambassador, a role model, and yes — as this case shows — even an actor.
In advertisements, we’ve seen him:
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Sharing a Pepsi with Shah Rukh Khan,
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Encouraging children to play fair,
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Smiling for VISA and sports brands,
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Delivering lines and emotions that connect with audiences.
These performances required presence, delivery, and timing — all hallmarks of acting.
So, while his bat spoke on the field, his expressions spoke on the screen.
A Case That Redefined Professional Identity
The Sachin Tendulkar vs. Income Tax Department case goes beyond the numbers. It redefined how we look at professional identity.
In today’s world, where people wear many hats — influencer, creator, consultant, artist — this judgment feels even more relevant.
It reminds us that the law must evolve with the changing nature of work, and that creativity deserves recognition — whether it’s in a painting, a song, or a 30-second commercial.
Conclusion: Creativity Counts — Even for a Cricketer
Sachin Tendulkar’s story isn’t just about saving ₹58 lakh. It’s about understanding how creativity, skill, and professionalism extend beyond traditional boundaries.
By recognizing his work in advertisements as acting, the court acknowledged that artistic expression can take many forms.
This landmark case remains a powerful example of how logic and creativity can work hand-in-hand — and how being aware of one’s rights can make a world of difference.
In the end, Sachin didn’t just win a tax case — he reminded everyone that even the greatest cricketer in the world can be an artist when the camera rolls.
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