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    <title>Amendment of section 115BB.</title>
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    <description>The amendment excludes income by way of winnings from any online game from the application of the provision, and provides that &quot;horse race&quot; and &quot;online game&quot; 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.</description>
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      <description>The amendment excludes income by way of winnings from any online game from the application of the provision, and provides that &quot;horse race&quot; and &quot;online game&quot; 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.</description>
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