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: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, 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) of the Income-tax Act, 1961 corresponds to Section 194 (Tax on certain incomes) of the Income-tax Act, 2025.

Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.