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Home Acts & Rules Finance Act / Amendment Acts Finance Acts Finance Act, 2023 Chapters List Chapter III DIRECT TAXES - Income-tax This

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Section 56 - Insertion of new section 115BBJ. - Finance Act, 2023

Extract

..... tained 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 fr .....

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Section 56 - Insertion of new section 115BBJ. - Finance Act, 2023

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..... ter facilities and electromagnetic transmission media, and related equipment and software, comprising the interconnected worldwide network of computer networks that transmits information based on a protocol for controlling such transmission; (iii) on .....

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Section 56 - Insertion of new section 115BBJ. - Finance Act, 2023

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