Any winning from lotteries, crossword puzzles, races including horse races, card games etc. - (New) Section 92(2)(b) / (Old) Section 56(2)(ib)

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....ings from any online game, the income-tax payable shall be the aggregate of 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 30%. [ Section 194(1) (table Sl. no. 1) ] • Other Than Online gaming - Any income by way of winnings from any online game, the income-tax payable shall be the aggregate of 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 30%. [ Section 194(1) (table Sl. no. 5) ] TDS Deduction  • For Online Gaming - TDS under section 393 on any income of winning ....

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....om gambling or betting of any form or nature whatsoever, the income-tax payable shall be the aggregate of amount of income-tax calculated on income at the rate of 30 %. [ Section 115BB ] [ Refer this chapter for more detail ] • Upto 31.03.2024 - • ​​​​​​​Income by way of winnings from any lottery or crossword puzzle or race including horse race (not being income from the activity of owning and maintaining race horses) or card game and other game of any sort or from gambling or betting of any form or nature whatsoever, the income-tax payable shall be the aggregate of amount of income-tax calculated on income at the rate of 30 %. [ Section 115BB ] [ Refer ....