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TA X MA NN ’ S
PROMOTION AND REGULATION OF ONLINE GAMING ACT 2025
© Taxmann
Price : ` 95
Law stated in this book is as updated till 1st May, 2026
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Promotion and Regulation of Online Gaming Act, 2025
[NO. 32 OF 2025]*
An Act to promote and regulate the online gaming sector including e-sports, educational games and social gaming; to provide for the appointment of an Authority for coordinated policy support, strategic development and regulatory oversight of the sector; to prohibit the offering, operation, facilitation, advertisement, promotion and participation in online money games through any computer resource, mobile device or the internet, particularly where such activities operate across State borders or from foreign jurisdictions; to protect individuals, especially youth and vulnerable populations, from the adverse social, economic, psychological and privacy-related impacts of such games; to ensure the responsible use of digital technologies; to maintain public order and protect public health; to safeguard the integrity of financial systems and the security and sovereignty of the State; to establish a uniform national-level legal framework in the public interest; and for matters connected therewith or incidental thereto.
Whereas the online gaming sector has rapidly evolved into one of the most dynamic and fastest-growing segments of the digital and creative economy, offering significant opportunities for innovation, cognitive development, employment generation, technological advancement and global competitiveness;
And whereas India possesses a large and growing pool of young professionals with technological capabilities and rapidly expanding domestic market, which together enable the country to assume a leadership role in the global online gaming value chain;
And whereas the online gaming ecosystem comprises diverse segments, including e-sports, casual and social games, educational games and online money games, and is currently operating in the absence of a dedicated insti-
*Dated 22-8-2025.
tutional and legal framework necessary for strategic coordination, capacity building, common infrastructure, research and responsible innovation;
And whereas the lack of a coherent and enabling legal framework has hindered the sector’s structured development and the promotion of responsible gaming practices, requiring urgent policy intervention and support mechanisms;
And whereas the parallel proliferation of online money games accessible through mobile phones, computers and the internet, and offering monetary returns against user deposits has led to serious social, financial, psychological and public health harms, particularly among young individuals and economically disadvantaged groups;
And whereas such games often use manipulative design features, addictive algorithms, bots and undisclosed agents, undermining fairness, transparency and user protection, while promoting compulsive behaviour leading to financial ruin;
And whereas platforms offering online gaming system are often aggressively marketed through pervasive advertising campaigns, including celebrity and influencer endorsements, thereby amplifying their reach and impact especially among the youth and vulnerable groups;
And whereas the unchecked expansion of online money gaming services has been linked to unlawful activities including financial fraud, money-laundering, tax evasion, and in some cases, the financing of terrorism, thereby posing threats to national security, public order and the integrity of the State;
And whereas considering the deleterious and negative impact of online money games on the individuals, families, society and the nation and given the technical aspects including the very nature of the electronic medium used for online money games, the algorithms applied and the national and transnational networks involved therein;
And whereas many such services operate from offshore jurisdictions, bypassing domestic laws, undermining state-level regulations, and presenting significant enforcement challenges in terms of extra-territorial jurisdiction and inter-State inconsistencies;
And whereas it is expedient in the public interest for the Union Government to assume legislative competence over the online gaming sector to ensure the creation of a secure, structured and innovation-friendly digital environment, while addressing the associated risks to public health, consumer safety, public morality and financial sovereignty;
And whereas it is necessary to clearly delineate and categorise the various forms of online games and to provide a tailored legal framework to govern each sub-sector of the industry appropriately.
Be it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:––
CHAPTER I PRELIMINARY
Short title, extent and commencement.
11. (1) This Act may be called the Promotion and Regulation of Online Gaming Act, 2025.
(2) It extends to the whole of India and also applies to online money gaming service offered within the territory of India or operated from outside the territory of India.
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
COMMENTS
SECTION NOTES
1.1 This Act shall come into force on 1-5-2026 [Notification No. SO 1994(E), dated 22-4-2026].
Definitions.
12. (1) In this Act, unless the context otherwise requires,––
(a) “advertisement” shall have the meaning as assigned to it in the Consumer Protection Act, 2019 (35 of 2019);
(b) “Authority” means an Authority constituted under section 8;
(c) “e-sport” means an online game which––
(i) is played as part of multi-sports events;
(ii) involves organised competitive events between individuals or teams, conducted in multiplayer formats governed by predefined rules;
(iii) is duly recognised under the National Sports Governance Act, 2025 (25 of 2025), and registered with the Authority or agency under section 3;
(iv) has outcome determined solely by factors such as physical dexterity, mental agility, strategic thinking or other similar skills of users as players;
PROMOTION AND REGULATION OF ONLINE GAMING ACT 2025 WITH PROMOTION AND REGULATION OF ONLINE GAMING RULES 2026 – BARE ACT WITH SECTION NOTES
AUTHOR : Taxmann's Editorial Board
PUBLISHER : Taxmann
DATE OF PUBLICATION : April 2026
EDITION : 2026 Edition
ISBN NO : 9789375616863
NO. OF PAGES : 56
BINDING TYPE : Paperback
DESCRIPTION
Promotion and Regulation of Online Gaming Act 2025 with Promotion and Regulation of Online Gaming Rules 2026
[Bare Act with Section Notes] by Taxmann reproduces the operative text of India's first Union-level statutory framework on online gaming, as enacted by Parliament and notified for enforcement with effect from 1st May 2026. It is accompanied by Taxmann's Section Notes, which explain key provisions, cross-link the Act with the Rules, and incorporate the enforcement notifications and the PIB press release dated 22-4-2026.
The Act categorises the sector into e-sports, online social games and online money games, imposes a complete prohibition on online money games and their advertisement and funding, and establishes the Online Gaming Authority of India. The book is presented in Taxmann's standard Bare Act with Section Notes format for direct reference by practitioners.
This book is intended for the following audience:
•Lawyers and Counsel
•In-House Compliance, Legal and Risk Teams
•Officers of the Online Gaming Authority of India and the Constituent Ministries
•Cyber-Cell Officers, Investigating Officers and Prosecutors
•Advertising Agencies, Influencer-Marketing Platforms and Media Buyers
•Sports Federations, E-Sports Organisers and Entities
•Academicians, Policy Researchers and Students
•Chartered Accountants, Company Secretaries and Cost Accountants
The Present Publication is the 2026 Edition, covering the amended and updated text of the Promotion and Regulation of Online Gaming Act [No. 32 of 2025] and Rules, with the following noteworthy features:
•[Authentic Bare Act Text] Verbatim reproduction of the Act and Rules in Taxmann's standard Bare Act typography, faithful to the Gazette
•[Editorial Section Notes] Commentary appended below select provisions, drafted by Taxmann's Editorial Board, distilling legislative intent, scope and inter-provision linkages
•[Comparative Analytical Table] Side-by-side matrix contrasting E-sports, Online Social Games and Online Money Games across definition, regulatory approach, registration, monetary collection, payouts, criminality, blocking and Central Government directions
•[Enforcement Date Footnotes] Footnoted enforcement date against every section and rule for unambiguous determination of operativeness
•[Integrated Cross-Referencing] Cross-references throughout the Act linking each substantive provision to the corresponding rule(s) and vice versa
•[Consolidated Notifications] Full text of all enforcement notifications—SO 1992(E), SO 1993(E) and SO 1994(E), each dated 22-4-2026—in a dedicated section
•[PIB Press Release] Full text of the MeitY Press Release dated 22-4-2026 explaining the architecture of the Rules
•[Statement of Objects and Reasons] Reproduction of the legislative rationale, sectoral context and policy concerns underpinning the enactment
•[Parliamentary Memoranda] Financial Memorandum and Memorandum Regarding Delegated Legislation in their original parliamentary form
•[Alphabetical Subject Index] Topic-wise index keyed to section numbers for rapid navigation
•[Granular Paragraph Numbering] Paragraph-numbered Section Notes enabling precise citation
•[Pocket-Format Presentation] Compact format calibrated for daily desk reference