Winnings from online games - Section 115BBJ

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Full Text of the Document

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....e of-- * the amount of income-tax calculated @30% on net winnings from such online games during the previous year, computed in the manner as may be prescribed, and * the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the net winnings referred to in clause (i). TDS - TDS u/s 194BA on any income of winning from online games shall be ....