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    <title>Amendment of section 194B.</title>
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    <description>Amendment expands section 194B to include winnings from gambling or betting of any form; deduction of tax at source applies where the amount or aggregate of amounts in a financial year exceeds the ten thousand rupee threshold. A proviso exempts deduction on winnings from any online game from the later effective date, and an Explanation adopts the meaning of &quot;online game&quot; from the referenced Explanation to the related provision.</description>
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      <description>Amendment expands section 194B to include winnings from gambling or betting of any form; deduction of tax at source applies where the amount or aggregate of amounts in a financial year exceeds the ten thousand rupee threshold. A proviso exempts deduction on winnings from any online game from the later effective date, and an Explanation adopts the meaning of &quot;online game&quot; from the referenced Explanation to the related provision.</description>
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