How to remember section 115BB of the Income Tax Act, 1961

Section 115BB of the Act provides for the rate of tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games

115BB Where the total income of an assessee includes any income by way of winnings from any lottery or crossword puzzle or race including horse race (not

115bb of income tax act 115BB , the rate or rates specified in section 115A or section

115bb 115B or section 115BB of the Income-tax Act, the amount of income-tax computed under this sub- section shall be increased,– in the case of a person