(i)the amount of income-tax calculated on income by way of winnings from such lottery or crossword puzzle or race including horse race or card game and other game of any sort or from gambling or betting of any form or nature whatsoever, at the rate of ][thirty per cent.] [ Substituted by Act 14 of 2001, Section 54, for " forty per cent." (w.e.f. 1.4.2002).][; and [ Inserted by Act 23 of 1986, Section 26 (w.e.f. 1.4.1987).]
