# The Finance Act, 2023, Section 85: Amendment of section 194B - Act: The Finance Act, 2023 (Act 8 of 2023) - Ministry: Ministry of Finance - Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/85/ ## Text Amendment of section 194B. 85. In section 194B of the Income-tax Act,β€” (i) | for the marginal heading, the following marginal heading shall be substituted, namely:β€” "Winnings from lottery or crossword puzzle, etc."; (ii) | for the words "in an amount exceeding ten thousand rupees", the words "or from gambling or betting of any form or nature whatsoever, being the amount or the aggregate of amounts exceeding ten thousand rupees during the financial year" shall be substituted; (iii) | after the proviso, the following shall be inserted, namely:β€” 'Provided further that nothing contained in this section shall apply to deduction of income-tax on winnings from any online game on or after the 1st day of April, 2023. Explanation.β€”For the purposes of this section, "online game" shall have the meaning assigned to it in clause (iii) of the Explanation to section 115BBJ.'. --- Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.