DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
Section 115BB: Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever.
This section has been omitted or repealed. It is kept here for reference. Read the full The INCOME-TAX ACT, 1961 in the reader for the surrounding provisions.