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Printed Books |
Book Language |
English |
Faculty Name |
Taxmann's Editorial Board |
Package Details |
2026 Edition. Law Relating to Online Gaming offers a section-wise and rule-wise commentary on the Promotion and Regulation of Online Gaming Act 2025—enforced from 1-5-2026—read with the PROG Rules 2026. Spanning all 20 sections of the Act and 26 rules across six Parts, the commentary breaks down each provision ingredient by ingredient, supported by 60+ thematically-grouped FAQs, comparative tables, leading case-law, and detailed treatment of definitions, prohibitions, penalties, and transitional issues. It also maps the Act's wider interface with the BNS 2023, the Income-tax Acts of 1961 and 2025, and the National Sports Governance Act 2025—making it a compact, single-volume working reference for gaming companies, e-Sports organisers, intermediaries, banks and fund facilitators, in-house counsel, tax practitioners, investors, and regulators. Paperback Book. |
Item Code |
9789371269261 |
Exams |
PROFESSIONAL BOOKS |
Delivery |
Home Delivery within 7-10 days from the date of Payment Confirmation. |
Brand |
Taxmann |
Law Relating to Online Gaming - Book By Taxmann
Edition : 14th (2026)
Law Relating to Online Gaming is a section-wise commentary on the Promotion and Regulation of Online Gaming Act 2025, brought into force by Central Government notification with effect from 1-5-2026. The Act represents a structural break from the partial regime under the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules 2021 (as amended in 2023). It re-categorises online games into three mutually exclusive heads—e-Sports, Online Social Games, and Online Money Games—and imposes a complete ban on Online Money Games (also known as Online Real Money Games), irrespective of whether the game is one of skill, chance, or a combination of both. Simultaneously, the Act recognises, promotes, and provides a registration-based regulatory framework for e-Sports and Online Social Games through a newly constituted Online Gaming Authority of India.
The commentary explains every operative provision of the Act read with the Promotion and Regulation of Online Gaming Rules 2026 (notified 22-4-2026) and traces the transition from the 2021 Rules to the new statutory regime. It places the Act in its wider legal context, including its interaction with Section 112 of the Bharatiya Nyaya Sanhita 2023, the TDS/taxability provisions on winnings under Sections 115BBJ and 194BA of the Income-tax Act 1961 (and the corresponding provisions of the Income-tax Act 2025), and the recognition mechanism under the National Sports Governance Act 2025. It is positioned as a working reference for stakeholders who need to understand obligations, prohibitions, penalties, and transitional issues in a single, compact volume.
This book is intended for the following audience:
The Present Publication is the 2026 Edition, updated up to 1st May 2026. This book is authored by Taxmann’s Editorial Board, with the following noteworthy features:
The coverage of the book is as follows:
The structure of the book is as follows:
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