Section 194B - TDS on winning from lottery or crossword puzzle, etc.

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..... uzzle or card game and other game of any sort in an amount exceeding 10,000 rupees [Substituted by amendment in FA, 2023 , w.e.f., 01.04.2023] or from gambling or betting of any form or nature whatsoever, being the amount or the aggregate of amounts exceeding ₹ 10,000/- during the financial year shall, at the time of payment thereof, deduct income-tax thereon at the rates in force. Deductee .....

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..... tax has been paid in respect of the winnings. As per explanation (ii) to section 2(24)(ix) 'card game and other game of any sort' includes any game show, an entertainment programme on television or electronic mode, in which people compete to win prizes or any other similar game. No TDS shall be deducted on bonus or commission paid to agents:- If out of the winning amount of lottery etc. a .....

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