Section 115BB - 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

Tax on gambling winnings: separate flat tax on winnings plus aggregate tax on remaining income.

Winnings from lotteries, crossword puzzles, races (including horse races), card games, other games, and all forms of gambling or betting are taxed by computing a separate flat tax on such winnings and then aggregating that amount with the tax that would be chargeable on the assessee's remaining total income after excluding those winnings; the section also defines 'horse race' and 'online game' and records a legislative amendment excluding online game winnings from the section.