Tax on winning 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 - Section 115BB

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..... ames of any sort or gambling or betting of any form or nature whatsoever - Section 115BB Where the total income of an assessee includes any income by way of winning from any Lottery/Crossword Puzzle/ Race including horse race (not being income from owing maintaining race horses) or card game or gambling or betting of any form or nature the income-tax payable shall be aggregate of : .....

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