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"content": "14. The Third Schedule to the Income Tax Act is amended – (a) in paragraph 3 – (i) by inserting the words “and deemed interest” immediately after the words “and interest” appearing in subparagraph (e) (i); (ii) by inserting the following new subparagraph immediately after subparagraph (l) – (m) in respect of winnings from betting and gaming, twenty percent. (b) in paragraph 5- (i) by deleting the expression “five percent” appearing in subparagraph (f)(i) and substituting therefor the expression “ten percent”; (ii) by inserting the following new subparagraph immediately after subparagraph (i) – (j) in respect of winnings from betting and gaming, twenty percent: Provided that the tax so deducted shall be final."
}