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— 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: 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.

corresponding provisions · income-tax act, 2025

read both texts · §115BB (1961) vs §194 (2025)

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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.

frequently asked

Is Section 115BB of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 194.

What does Section 115BB of the Income-tax Act, 1961 deal with?

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", under CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES of the Income-tax Act, 1961.

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same chapter · chapter xii - determination of tax in certain special cases · income-tax act, 1961

  • Section 115BAB — Tax on income of new manufacturing domestic companies
  • Section 115BAC — Tax on income of individuals, Hindu undivided family and others
  • Section 115BAD — Tax on income of certain resident co-operative societies
  • Section 115BAE — Tax on income of certain new manufacturing co-operative societies
  • Section 115BBA — Tax on non-resident sportsmen or sports associations
  • Section 115BBB — Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds
  • Section 115BBC — Anonymous donations to be taxed in certain cases
  • Section 115BBD — Tax on certain dividends received from foreign companies

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281