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Income-tax Act, 1961

Section - 115BBJ - Tax on winnings from online games

45[Tax on winnings from online games.

115BBJ. 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-

(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).
Explanation.-For the purposes of this section,-

(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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