Difference between section 115bb and 194b of income tax act

115BB of the Income Tax Act Judicial Member Shri Ravish Sood and What they had held is irrespective of the head of income, the same shall be

Further, the income earned from winnings is subject to tax in the hands of the person winning the game under section 115BB of the IT Act @ 30%

115bb of income tax act The tax on winnings from lotteries, crossword puzzle, races, card games, betting is levied under Section 115BB of the Income Tax Act, 1961

115bb 115B or section 115BB of the Income-tax Act, the amount of income-tax computed under this sub- section shall be increased,– in the case of a person