| (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 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). |
| (i) | - | "computer resource" shall have the same meaning as assigned to it in clause (e) of the Explanation to section 144B; |
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19 May 2026
Article, CA & Paid Assistant PositionsAggarwal Sarawagi and Co New Delhi CA View Details |
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