Online playing of poker game can be treated as a business based on the frequency of the playing but the player has to maintain the complete record of the game, losing and winning also expenses incurred so that he can explain in his income tax return that what amount of income he has earned. It may be mentioned that the Calcutta and Karnataka High Courts have held that poker game is valid in India so in view of those judgments it can be said that the assessee is doing the business of playing poker game and he can offer it as a business income because the definition of business in Income Tax Act is an inclusive definition which includes adventure so playing poker game can be treated as adventure in the nature of tread and one can offer the income as a business income.