Section 115BB of the Income Tax Act, 1961

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115BB — Held, Yes By C N Vaze, Shailesh Kamdar, Chartered Accountants Reading Time 4 mins fiogf49gjkf0d 23 114 ITD 638 ACIT v Raghunath B

Section 194B of the Income Tax Act, 1961 is also set-out hereunder:“194B 115BB of the IT Act of the IT Act provides for deduction of tax Bare Act · participation in India in any game or sport; or · advertisement; or

tc lottery gift code today free As per Section 115BB, a flat tax rate of 30% is applicable on income arising by way of winnings from any: direct taxes · class-11 0 votes 1 answer Gross total income, income tax Act asked Jan 3, 2023 in Commerce by AdityaGatkal