Understanding Section 194B of the Income Tax Act

tds on lottery income
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TDS Rates Applicable for Resident of India for FY 2024-25 ; Section 194B: Income by way of lottery winnings, card games,

TDS is applied on any income or overheads such as incentive , interests on fixed deposit from banks, lotteries, commission

tds on lottery No Deduction in respect of section 80 is allowed, say deduction us 80C to 80U are not allowed No expenses are allowed against such Income Aplicability of TDS

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