Section 115BBJ

What section 115BBJ does, and where it sits. This library holds no authority that turns on it.

No authority in this library turns on Section 115BBJ. That is a statement about this library and not about the law: it means no judgment, circular or instruction held here decides a point under it. What the provision does is explained below. If you are looking for a decision on it, say so through the search box — a provision people search for and we hold nothing on is the most useful thing we can be told.

Explained in this library

What section 115bbj does, in plain English, before you read what the courts made of it.

Online winnings: thirty per cent on net winnings, and the platform deducts at every withdrawal

My client plays on an online gaming platform. How are the winnings taxed, what must the platform deduct, and how is 'net winnings' actually worked out?

Winnings: 30% flat, no deduction, and tax taken at the gate

I won money on a lottery, a card game, a race or a competition. How is it taxed, and what does the payer have to do?