Insertion of new section 115BBJ.

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....rovisions of this Act, where the total income of an assessee includes any income by way of winnings from any online game, the income-tax payable shall be the aggregate of- (i) the amount of income-tax calculated on net winnings from such online games during the previous year, computed in the manner as may be prescribed, at the rate of thirty per cent.; and (ii) the amount of inco....

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.... Clause 54 seeks to insert a new section 115BBJ in the Income-tax Act relating to tax on winnings from online games. The proposed section seeks to provide that notwithstanding anything contained in any other provisions of this Act, where the total income of an assessee includes any income by way of winnings from any online game, the income-tax payable shall be the aggregate of- (....