Section 194B - TDS on Winnings from lottery or crossword puzzle (as amended by Finance Act 2025)

• Applicability

  The person responsible for paying any amount by way of winning from lottery or crossword puzzle or card game and any other game to any person shall deduct TDS, if amount is exceeding Rs. 10,000.

• Rate of TDS

TDS will be deducted at the rate in force.

• Time for deducting TDS

At the time of payment

Note : Section 194B does not apply on winning from any online games.