Section - 194B - Winnings from lottery or crossword puzzle , etc
Winnings from lottery or crossword puzzle 73[, etc.].194B. The person responsible for paying to any person any income by way of winnings from any lottery or crossword puzzle or card game and other game of any sort 74[or from gambling or betting of any form or nature whatsoever, being the amount 75[in respect of a single transaction] exceeding ten thousand rupees 76[***]] shall, at the time of payment thereof, deduct income-tax thereon at the rates in force :Provided that in a case where the winnings are wholly in kind or partly in cash and partly in kind but the part in cash is not sufficient to meet the liability of deduction of tax in respect of whole of the winnings, the person responsible for paying shall, before releasing the winnings, ensure that tax has been paid in respect of the winnings:77[Provided further that nothing contained in this section shall apply to deduction of income-tax on winnings from any online game on or after the 1st day of April, 2023.Explanation.-For the purposes of this section, "online game" shall have the meaning assigned to it in clause (iii) of the Explanation to section 115BBJ.]
73. Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023.
74. Sub. for "in an amount exceeding ten thousand rupees" by Act No. 08 of 2023, w.e.f. 1-4-2023.
75. Sub. for "or the aggregate of amounts" by Act No. 7 of 2025, w.e.f. 1-4-2025.
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