Section 115BB in The Income Tax Act, 1961

The tax on winnings from lotteries, crossword puzzle, races, card games, betting is levied under Section 115BB of the Income Tax Act, 1961

115BB Where the total income of an assessee includes any income by way of winnings from any lottery or crossword puzzle or race including horse race (not

115bb of income tax act The provisions of income earned from online gaming fall under section 115BB of the Income Tax received in kind will be taxed on

115bb 115BB of the Income Tax Act, Income from winnings from online games would fall under the income covered in section 115BB and accordingly be taxed at the rate