Income by way of winning from lottery, cross word puzzle paid to NR, whether tds shall be deducted u/s 194B or 195..?
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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.