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        F. Acts / Amendment Acts

        Section 55 - Amendment of section 115BB.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Online gaming winnings excluded from specified tax provision, changing treatment and directing defined meanings for horse race and online game. The amendment excludes income by way of winnings from any online game from the application of the provision, and provides that 'horse race' and 'online game' shall have the meanings assigned in the statute, thereby creating a specific exclusion for online gaming winnings while relying on existing statutory definitions for interpretation.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Online gaming winnings excluded from specified tax provision, changing treatment and directing defined meanings for horse race and online game.

                                The amendment excludes income by way of winnings from any online game from the application of the provision, and provides that "horse race" and "online game" shall have the meanings assigned in the statute, thereby creating a specific exclusion for online gaming winnings while relying on existing statutory definitions for interpretation.


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