SEO Sai Gr. Hosp.
210349 Points
Joined July 2016
1. As it is winning from puzzle/competition...... section 194B is more appropriate, where the TDS and rate of tax over winning both are 30%+cess
2. While u/s. 195 the rate though same but no specific section for winnings..... so, section 194B seems to be more suitable, where deductee cannot ask for refund.