Gambling is banned in India except in Goa, Sikkim and Daman. Since gambling is illegal in most of India, these states have legalized gambling with laws. In the state of Goa, gambling was allowed after the act of Goa, Daman and Diu Public Gaming Act was passed in 1976.

According to the Income Tax Act, any game winnings are considered income and are subject to tax at 30% under Section 115BB.

Machine-based gaming is only permitted in land-based casinos, restaurants, bars and gaming halls and requires a licence. Slot machines in gaming halls and restaurants are regulated under federal law  the Trade Regulation Act and the Gaming Ordinance.

Some prominent jurisdictions where online gambling is legal and regulated include the United Kingdom, Malta, Gibraltar, Isle of Man, and Alderney. These countries have established licensing authorities that oversee online gambling operators, ensuring consumer protection and fair play.