Section 194B | TDS on Winnings from Lottery, Game Shows, and Puzzles etc.

CA.R.S.KALRA , Last updated: 11 January 2021  
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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 in an amount exceeding ten thousand rupees shall, at the time of payment thereof, deduct income-tax thereon at the rates in force Provid

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CA.R.S.KALRA
(C.A.)
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