TDS on races other than Horse Races

In horse races gambling is legalin some of our states. The section is there assuming that there is a legalsanction for gambling.

If the races you are referring to are for things like car races, then the prize money will be under the same section as lotteries, crossword puzzles and gameshows. However, it has to be a legally organised race.

Wherever there is betting involved the same section as lottery is applicable and there is no exemption. However,the organisation has to legal in the jurisdiction.