Is Sachin Tendulkar guilty of manipulating the law to get a tax break?

Sachin Tendulkar: On-field artist, or off-field actor?

Sachin Tendulkar is an “artist”. Not a mere cricketer, not a mere entertainer, but a performer who uses creativity, imagination and skill to arrange elements in such a way as to affect the human senses and emotions, with a certain aesthetic value.

This definition of the batsman comes courtesy of the Income Tax Appellate Tribunal which overruled an IT officer’s objections that Tendulkar’s income earned via commercials should not be granted tax exemption.

The above said officer contended that by appearing in commercials Tendulkar did not become an actor or an artist.

But no, the tribunal ruled otherwise. By holding Tendulkar to be an actor, the court allowed the Little Master a deduction (as per Section 80RR of the Income-tax Act) of Rs. 2,08,59,707 on his income of Rs. 5,92,31,211 arising out of his ‘modelling’ activities, .

The clamour to bestow the Bharat Ratna on the iconic cricketer of his generation scaled a crescendo following the ODI World Cup victory. Unfortunately however, the title “Jewel of India” can only be conferred for artistic, literary, and scientific achievements, as well as “recognition of public service of the highest order.” (Note: the wording of the law has since been changed, which allowed Sachin to be conferred the award earlier this month. But maybe that change was not necessary at all!).

Perhaps, this was the first step to go from being labelled a mere sportsperson to one indulging in artistic endeavour.

Perhaps, this was a much-needed push in the desired direction. If change does not come from above, it will come from below.

Perhaps, this was justified in view of the hours of practice that a sportsman puts into honing his skills in the net. Surely the work put in is as much as that of any top-notch musician or thespian?

Surely, there is a case to be made for the many moments of joy, exhilaration and celebration provided by the master batsman over the past two decades.

But hold on. Tendulkar has been dubbed an “artist” for his efforts in front of the camera and lights, not for his on-field exploits.

Seriously, would you and I purchase any products endorsed by Sachin the “artist”? Are we not buying into his sporting persona?

Can you imagine Sachin Tendulkar running around trees and serenading young starlets in the rain? How does five minutes of action or sales spiel qualify one to be termed a virtuoso?

When hero worship crosses over into the realm of ridiculousness, should one not call a “foul”?

How fair is this decision to Harsha Bhogle who was denied an exemption some years ago? Is Sachin Ramesh Tendulkar in the same class as kings of Bollywood, Amitabh Bachchan and Shah Rukh Khan?

Note that we are referring merely to his acting prowess. Nothing more, nothing less.

If this is a mis-guided attempt to bend over backwards to satisfy a cricketer in the aftermath of the euphoria of a much cherished World Cup win, it’s time to ask for a reality check.

No, SRT, you are not an “artist” in front of the camera. Your craft, your skill, your grace are best exhibited on the field.

Stand up and tell your fans that.

Stand up and tell the IT department that.

Stand up and tell your fellow Indians that you do not need a Bharat Ratna to be considered an unblemished gem of the state.

Stand up and tell them that you do not crave or care for special treatment.

Stand up. Now.