Amendment of section 115BB.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e for the assessment year beginning on or after the 1st day of April, 2024. Explanation.-For the purposes of this section,-- (i) "horse race" shall have the meaning assigned to it in section 74A; (ii) "online game" shall have the meaning assigned to it in section 115BBJ.'. - Clause 53 of the Bill seeks to amend section 115BB of the Income-tax Act relating to tax on winnings from lotteries....