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[Section 393(3)]
[Section 393]
[Entire Act]
Union of India - Subsection
Section 393(3)(d) in The Income Tax Act, 2025
| Sl. No. | Nature of income or sum | Payer | Rate |
| Threshold limit | |||
| A | B | C | D |
| 1. | Any income by way of winnings (other than winnings from online games as referred to in serial number 2) from––(a) any lottery; or(b) crossword puzzle; or(c) card game and other game of any sort; or(d) gambling or betting of any form or nature whatsoever. | Any person. | Rate: Rates in force.—— Threshold limit: ₹ 10000 in case of a single transaction. |
| 2. | Any income by way of winnings from online game. | Any person. | Rate: Rates in force.—— Threshold limit: As per Note 1. |
| 3. | Any income by way of winnings from any horse race. | Any person, being a bookmaker or a person to whom a has been licence granted by the Government under any law for the time being in force for horse racing in any race course or for arranging for wagering or betting in any race course. | Rate: Rates in force.—— Threshold limit: ₹ 10000 in case of a single transaction. |
| 4. | Any income, credited or paid to a person, who is or has been stocking, distributing, purchasing or selling lottery tickets, by way of commission, remuneration or prize (by whatever name called) on such tickets. | Any person. | Rate: 2% —— Threshold limit: ₹ 20000. |
| 5. | Any sum, paid in cash, from one or more accounts maintained by any person (herein referred as recipient). | Any person, being, —(a) a banking company; a(b) co-operative society engaged in carrying on the business of banking; or(c) a post office. | Rate: 2% —— Threshold limit: three crore rupees in case of recipient being, a co-operative society; or (b) one crore rupees in case of recipient being person other than a co-operative society. |
| 6. | Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 (43 of 1961). | Any person. | Rate: 10% —— Threshold limit: ₹ 2500. |
| 7. | Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (including capital account). | Any person, being a firm. | Rate: 10% —— Threshold limit: ₹ 20000. |