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    <title>Amendment of section 194B.</title>
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    <description>Section 194B is amended to expand withholding to winnings from gambling or betting of any form, applying to amounts or aggregate amounts exceeding the prescribed threshold during the financial year; the marginal heading is updated to cover winnings from lottery or crossword puzzles etc. A proviso excludes deduction of income-tax under this section for winnings from any online game on or after the operative date, and an Explanation adopts the meaning of &quot;online game&quot; from the Explanation to section 115BBJ.</description>
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      <description>Section 194B is amended to expand withholding to winnings from gambling or betting of any form, applying to amounts or aggregate amounts exceeding the prescribed threshold during the financial year; the marginal heading is updated to cover winnings from lottery or crossword puzzles etc. A proviso excludes deduction of income-tax under this section for winnings from any online game on or after the operative date, and an Explanation adopts the meaning of &quot;online game&quot; from the Explanation to section 115BBJ.</description>
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