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Oct 28, 2025

Skill or Sin? The Tax Twist in India’s Gaming Laws

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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These are the views and opinions of the author(s) and do not necessarily reflect the views of the Firm. This article is intended for general information only and does not constitute legal or other advice and you acknowledge that there is no relationship (implied, legal or fiduciary) between you and the author/AZB. AZB does not claim that the article's content or information is accurate, correct or complete, and disclaims all liability for any loss or damage caused through error or omission.

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