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Amendment of section 115BB.

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Full Text of the Document

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....s from any online game 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-t....