New Rule 132 introduced for calculating net winnings from online games; TDS Form 16 and returns amended.

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Full Text of the Document

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....Calculation of Net winnings from online games during the previous year, for the purposes of section 115BBJ - New Rule 132 inserted - TDS Form 16, certificate amended - various TDS Returns / statements amended - Income-tax (Fifth Amendment) Rules, 2023 - Notification....