Amendment of section 194B.

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..... e-tax Act, (i) for the marginal heading, the following marginal heading shall be substituted, namely: Winnings from lottery or crossword puzzle, etc. ; (ii) for the words in an amount exc .....

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..... n winnings from any online game on or after the 1st day of April, 2023. Explanation . For the purposes of this section, online game shall have the meaning assigned to it in clause (iii) of the Ex .....

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