Section 194B: Key Change in TDS on Betting & Lottery Winnings from 1st April 2025

Chaitra Seetharam | Last updated: 25 January 2026

Save Share

Quick Summary

From April 1, 2025, Section 194B of the Income Tax Act is changing how Tax Deducted at Source (TDS) applies to winnings from lotteries, betting, and other games. Currently, TDS is only deducted if your total winnings in a financial year exceed £10,000. The new rule will mean TDS is deducted on every individual winning transaction over £10,000, regardless of your annual total. This change aims to simplify the TDS process by focusing on each transaction.

Section 194B of the Income Tax Act requires tax deducted at source (TDS) on earnings from lotteries, crossword puzzles, and games. Until April 1, 2025, TDS will be deducted 30% for winnings over ₹10,000. After that date, TDS will apply to all winning amounts. The person responsible for the dedu

Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Articles Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

BEST VALUE

2 YEAR PLAN

3,499

(Excl. of GST ₹629)

1 YEAR PLAN

1,999

(Excl. of GST ₹359)

3 MONTHS PLAN

999

(Excl of GST ₹179)

View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

36 Views Comment Share Income Tax Report

About the Author

Chaitra Seetharam

Finance Professional

I write on Income Tax, TDS, ITR filing, banking rules, investment schemes, and financial law updates in India. My articles simplify complex tax provisions, compliance requirements, and policy changes to help taxpayers, professionals, senior citizens, and businesses stay informed and financially aware.

View Articles

Comments :