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Our article has been published by Taxsutra at https://www.taxsutra.com/dt/experts-corner/skill-or-sin-tax-twist-indias-gaming-laws and can be accessed here.
In their piece, the authors examine whether a mere change in the mode of playing a game (online vs. offline) should alter the nature and taxability of income under the Income-tax Act, 1961. Drawing on the broader regulatory framework and constitutional principles, the authors analyse the implications of Section 115BBJ and the newly introduced Promotion and Regulation of Online Gaming Act, 2025, and remark that equating e-sports with gambling or betting may lead to inequitable outcomes.
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