tax deducted at source

in a contest, amit wins ₹50000 cash and a motor cycle worth ₹50000.the amt of tax deducted at source will be-
Replies (3)
Rs. 40000.........
can you explain
Please ignore my above reply

Rs. 30,900.00 (30.9% on Rs. 1,00,000 under section 194B)

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