Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever

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..... rt or gambling or betting of any form or nature whatsoever. 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 being income from the activity of owning and maintaining race horses) or card game and other game of any sort or from gambling or betting of any form or nature whatsoever, the income-t .....

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..... n 74A; (ii) "online game" shall have the meaning assigned to it in section 115BBJ.]] -------------------------- Notes :- 1. Inserted by the Finance Act, 1986, w.e.f. 1-4-1987. 2. Substituted for "forty" by the Finance Act, 2001, w.e.f. 1-4-2002. 3. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2024 before it was read as, "Explanation.-For the .....

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