TDS to Non Residents

Income by way of winning from lottery, cross word puzzle paid to NR, whether tds shall be deducted u/s 194B or 195..?
Replies (6)
Quick Summary
This discussion clarifies the applicability of Tax Deducted at Source (TDS) for non-residents receiving lottery or crossword puzzle winnings. It addresses whether Section 194B or Section 195 of the Income Tax Act is relevant. The consensus is that Section 194B applies to non-residents, but only if the winnings exceed Rs. 10,000. If the amount is below this threshold, Section 195 may become applicable as it has no such limit.

194B coveres both resident & non resident. So, 194B applicable even if payee is NR.
Sir plz tell me 1 more thing that whether tds u/s 194B is to be deducted even if amount paid to NR is less than rs. 10000
Hi kirti Verma

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194 B
If the amount to be paid is less than 10,000 then there no requirement of deducting TDS u/s 194B.
If amount paid is less than 10,000 then sec 195 shall be applicable since there is no threshold limit u/s 195.

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