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[Cites 0, Cited by 0] [Section 115(4)] [Section 115] [Entire Act]

Union of India - Subsection

Section 115(4)(b) in The Income Tax Act, 2025

(b)"income by way of stake money" means the gross amount of prize money received on a race horse or race horses by the owner thereof on account of the horse or horses or any one or more of the horses winning a particular position in horse race;