Section 194B & 194BB- Winnings from Lottery, Puzzles, Games and

Winnings from lotteries, quiz shows, card games, internet gambling, and dancing contests are subject to tax withholding under Section 194B

At the time of payment In case lottery, prize money etc is paid in installments, TDS is to be deducted at the time of payment of each such

tds on lottery income High Court Held The person responsible for making the payment is the government, and the government, after affecting TDS, has paid the amount

tds on lottery Section 194B mandates that earnings, in excess of ₹10000, from lotteries, game shows, betting, etc will attract TDS