Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 194(2)] [Section 194] [Entire Act] Union of India - Subsection Section 194(2)(h) in The Income Tax Act, 2025 (h)“online game” means a game that is offered on the internet and is accessible by a user through a computer resource including any telecommunication device;