{"id":1734,"date":"2025-03-24T11:17:52","date_gmt":"2025-03-24T05:47:52","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1734"},"modified":"2025-06-26T15:55:44","modified_gmt":"2025-06-26T10:25:44","slug":"section-194b-of-income-tax-act","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/","title":{"rendered":"Section 194B: Key Change in TDS on Betting &amp; Lottery Winnings from 1st April 2025"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194B-Of-The-Income-Tax-Act-1-1024x538.png\" alt=\"\" class=\"wp-image-1737\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194B-Of-The-Income-Tax-Act-1-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194B-Of-The-Income-Tax-Act-1-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194B-Of-The-Income-Tax-Act-1-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194B-Of-The-Income-Tax-Act-1.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Section 194B of the Income Tax Act requires tax deducted at source (TDS) on earnings from lotteries, crossword puzzles, and games. Until April 1, 2025, TDS will be deducted 30% for winnings over \u20b910,000. After that date, TDS will apply to all winning amounts. The person responsible for the deduction is required to provide a TDS certificate and submit a TDS return. Winners can claim this TDS as a credit while filing their tax returns.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><em><strong>Beginning April 1, 2025, Section 194B of the Income Tax Act will be significantly revised regarding Tax Deducted at Source (TDS) on winnings from lotteries, crossword puzzles, card games, and various other gambling activities. Presently, TDS applies when total winnings exceed \u20b910,000 within a financial year. The new amendment suggests that TDS will be deducted on any individual transaction that exceeds \u20b910,000, thereby removing the requirement to consider the annual cumulative total.<\/strong><\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#In_Summary\" >In Summary<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#Current_Rule\" >Current Rule<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#New_Rule_Effective_April_1_2025\" >New Rule (Effective April 1, 2025)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#Applicability_of_Section_194B\" >Applicability of Section 194B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#Rate_of_TDS_us_194B\" >Rate of TDS u\/s 194B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#When_should_TDS_be_deducted_Under_Section_194B\" >When should TDS be deducted Under Section 194B?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#Penalty_for_non-compliance_under_Section_194B\" >Penalty for non-compliance under Section 194B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#Example_to_Illustrate_How_Section_194B_of_the_Income_Tax_Act_Works\" >Example to Illustrate How Section 194B of the Income Tax Act Works<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#Before_1st_April_2025\" >Before 1st April 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#From_1st_April_2025\" >From 1st April 2025<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"In_Summary\"><\/span>In Summary<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Current_Rule\"><\/span>Current Rule<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>TDS is deducted if the total winnings from lotteries, crossword puzzles, etc., exceed \u20b910,000 in a financial year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"New_Rule_Effective_April_1_2025\"><\/span>New Rule (Effective April 1, 2025)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>TDS will be deducted on each individual transaction exceeding \u20b910,000.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicability_of_Section_194B\"><\/span>Applicability of Section 194B<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 194B of the Income Tax Act, 1961, applies to the following types of winnings:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lotteries<\/li>\n\n\n\n<li>Crossword puzzles<\/li>\n\n\n\n<li>Card games<\/li>\n\n\n\n<li>Fantasy sports<\/li>\n\n\n\n<li>Gambling<\/li>\n\n\n\n<li>Race betting<\/li>\n\n\n\n<li>TV shows<\/li>\n\n\n\n<li>Other games of any sort<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Applicability-of-Section-194B-1024x538.png\" alt=\"\" class=\"wp-image-1735\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Applicability-of-Section-194B-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Applicability-of-Section-194B-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Applicability-of-Section-194B-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Applicability-of-Section-194B.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Rate_of_TDS_us_194B\"><\/span>Rate of TDS u\/s 194B<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Under Section 194B, TDS at 30% is deducted on winnings from lotteries, puzzles, and games, effective on any amount from 1st April 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_should_TDS_be_deducted_Under_Section_194B\"><\/span>When should TDS be deducted Under Section 194B?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/\">TDS under Section 194B<\/a><\/strong> must be withheld at the moment winnings from lotteries, puzzles, and games are paid out.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalty_for_non-compliance_under_Section_194B\"><\/span>Penalty for non-compliance under Section 194B<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Failure to Deduct TDS:<\/strong> If the person responsible for paying the winnings fails to deduct TDS, they may be liable to pay interest at the rate of 1% per month or part thereof on the amount of TDS that was not deducted, from the date on which it was deductible to the date on which it is deducted.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Failure to Deposit TDS:<\/strong> If TDS is deducted but not deposited with the government, the person responsible may be liable to pay interest at the rate of 1.5% per month or part thereof on the amount of TDS that was not deposited, from the date on which it was deducted to the date on which it is paid.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Penalty for Late Filing of TDS Returns:<\/strong> If the TDS return is not filed on time, a penalty of \u20b9200 per day of default may be imposed, subject to a maximum of the amount of TDS deductible.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P<strong>enalty for Non-filing of TDS Returns:<\/strong> If the TDS return is not filed at all, a penalty ranging from \u20b910,000 to \u20b91,00,000 may be imposed.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Prosecution: <\/strong>In cases of willful non-compliance or failure to pay TDS, the person responsible may face prosecution, which can lead to imprisonment ranging from 3 months to 7 years, along with a fine.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example_to_Illustrate_How_Section_194B_of_the_Income_Tax_Act_Works\"><\/span>Example to Illustrate How Section 194B of the Income Tax Act Works<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Rahul wins \u20b915,000 from a lottery on 15th May 2024. The lottery organizer is responsible for paying out the winnings.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Before_1st_April_2025\"><\/span>Before 1st April 2025<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The winnings exceed the threshold of \u20b910,000.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>TDS Amount = \u20b915,000 * 30% = \u20b94,500<br>Net Amount = \u20b915,000 &#8211; \u20b94,500 = \u20b910,500<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>The lottery organizer must issue a TDS certificate (Form 16A) to Rahul within 15 days from the due date for furnishing the statement of TDS.<\/p>\n\n\n\n<p>The lottery organizer must file a TDS return (Form 26Q) quarterly, detailing the TDS deducted and deposited.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"From_1st_April_2025\"><\/span>From 1st April 2025<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The threshold of \u20b910,000 is removed, so TDS applies to any amount of winnings.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>TDS Amount = \u20b95,000 * 30% = \u20b91,500<br>Net Amount = \u20b95,000 &#8211; \u20b91,500 = \u20b93,500<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>The same rules apply for issuing the TDS certificate and filing the TDS return as mentioned above.<\/p>\n\n\n\n<p>This update is designed to streamline the TDS process by concentrating on individual transactions instead of total amounts over the financial year. It is crucial for those involved in lotteries, gambling, or related activities to be informed about this change to accurately comprehend their tax responsibilities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Participants in these activities should remain vigilant and informed about their tax deductions, ensuring that they keep track of their winnings and any applicable TDS. By understanding these updates, individuals can avoid potential non-compliance and ensure they meet their tax obligations accurately.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 194B of the Income Tax Act requires tax deducted at source (TDS) on earnings from lotteries, crossword puzzles, and [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1737,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1734","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Section 194B: Key Change in TDS on Betting &amp; Lottery Winnings from 1st April 2025 - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Section 194B of the Income Tax Act requires tax deducted at source on earnings from lotteries, crossword puzzles, and games.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/\" \/>\r\n<meta property=\"og:locale\" content=\"en_US\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Section 194B: Key Change in TDS on Betting &amp; Lottery Winnings from 1st April 2025 - Tax Guide\" \/>\r\n<meta property=\"og:description\" content=\"Section 194B of the Income Tax Act requires tax deducted at source on earnings from lotteries, crossword puzzles, and games.\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/\" \/>\r\n<meta property=\"og:site_name\" content=\"Tax Guide\" \/>\r\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/caclubindia\" \/>\r\n<meta property=\"article:published_time\" content=\"2025-03-24T05:47:52+00:00\" \/>\r\n<meta property=\"article:modified_time\" content=\"2025-06-26T10:25:44+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194B-Of-The-Income-Tax-Act-1.png\" \/>\r\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\r\n\t<meta property=\"og:image:height\" content=\"630\" \/>\r\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\r\n<meta name=\"author\" content=\"Chaitra Seetharam\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:creator\" content=\"@caclubindia\" \/>\r\n<meta name=\"twitter:site\" content=\"@caclubindia\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Chaitra Seetharam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/\"},\"author\":{\"name\":\"Chaitra Seetharam\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#\\\/schema\\\/person\\\/abe1f226c9415785edf10b4313c9cacb\"},\"headline\":\"Section 194B: Key Change in TDS on Betting &amp; Lottery Winnings from 1st April 2025\",\"datePublished\":\"2025-03-24T05:47:52+00:00\",\"dateModified\":\"2025-06-26T10:25:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/\"},\"wordCount\":698,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/Section-194B-Of-The-Income-Tax-Act-1.png\",\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/\",\"name\":\"Section 194B: Key Change in TDS on Betting &amp; Lottery Winnings from 1st April 2025 - Tax Guide\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/Section-194B-Of-The-Income-Tax-Act-1.png\",\"datePublished\":\"2025-03-24T05:47:52+00:00\",\"dateModified\":\"2025-06-26T10:25:44+00:00\",\"description\":\"Section 194B of the Income Tax Act requires tax deducted at source on earnings from lotteries, crossword puzzles, and games.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/Section-194B-Of-The-Income-Tax-Act-1.png\",\"contentUrl\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/Section-194B-Of-The-Income-Tax-Act-1.png\",\"width\":1200,\"height\":630},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/section-194b-of-income-tax-act\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Section 194B: Key Change in TDS on Betting &amp; Lottery Winnings from 1st April 2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#website\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/\",\"name\":\"Tax Guide\",\"description\":\"All tax related info news and updates in one place.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#organization\",\"name\":\"CAclubindia\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/cropped-icon-384x384-1.png\",\"contentUrl\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/cropped-icon-384x384-1.png\",\"width\":512,\"height\":512,\"caption\":\"CAclubindia\"},\"image\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/caclubindia\",\"https:\\\/\\\/x.com\\\/caclubindia\",\"https:\\\/\\\/www.instagram.com\\\/caclubindia\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/caclubindia\\\/\",\"https:\\\/\\\/www.youtube.com\\\/caclubindia?sub_confirmation=1\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#\\\/schema\\\/person\\\/abe1f226c9415785edf10b4313c9cacb\",\"name\":\"Chaitra Seetharam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/78b5101dc51a6bdf622917fe10dddf6a0eeb09d7280a1bc4eee34515a53d5a85?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/78b5101dc51a6bdf622917fe10dddf6a0eeb09d7280a1bc4eee34515a53d5a85?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/78b5101dc51a6bdf622917fe10dddf6a0eeb09d7280a1bc4eee34515a53d5a85?s=96&d=mm&r=g\",\"caption\":\"Chaitra Seetharam\"},\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/author\\\/chaitra-s\\\/\"}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Section 194B: Key Change in TDS on Betting &amp; Lottery Winnings from 1st April 2025 - Tax Guide","description":"Section 194B of the Income Tax Act requires tax deducted at source on earnings from lotteries, crossword puzzles, and games.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/","og_locale":"en_US","og_type":"article","og_title":"Section 194B: Key Change in TDS on Betting &amp; Lottery Winnings from 1st April 2025 - Tax Guide","og_description":"Section 194B of the Income Tax Act requires tax deducted at source on earnings from lotteries, crossword puzzles, and games.","og_url":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/","og_site_name":"Tax Guide","article_publisher":"https:\/\/www.facebook.com\/caclubindia","article_published_time":"2025-03-24T05:47:52+00:00","article_modified_time":"2025-06-26T10:25:44+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194B-Of-The-Income-Tax-Act-1.png","type":"image\/png"}],"author":"Chaitra Seetharam","twitter_card":"summary_large_image","twitter_creator":"@caclubindia","twitter_site":"@caclubindia","twitter_misc":{"Written by":"Chaitra Seetharam","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#article","isPartOf":{"@id":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/"},"author":{"name":"Chaitra Seetharam","@id":"https:\/\/www.caclubindia.com\/guide\/#\/schema\/person\/abe1f226c9415785edf10b4313c9cacb"},"headline":"Section 194B: Key Change in TDS on Betting &amp; Lottery Winnings from 1st April 2025","datePublished":"2025-03-24T05:47:52+00:00","dateModified":"2025-06-26T10:25:44+00:00","mainEntityOfPage":{"@id":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/"},"wordCount":698,"commentCount":0,"publisher":{"@id":"https:\/\/www.caclubindia.com\/guide\/#organization"},"image":{"@id":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#primaryimage"},"thumbnailUrl":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194B-Of-The-Income-Tax-Act-1.png","articleSection":["Income Tax"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/","url":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/","name":"Section 194B: Key Change in TDS on Betting &amp; Lottery Winnings from 1st April 2025 - Tax Guide","isPartOf":{"@id":"https:\/\/www.caclubindia.com\/guide\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#primaryimage"},"image":{"@id":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#primaryimage"},"thumbnailUrl":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194B-Of-The-Income-Tax-Act-1.png","datePublished":"2025-03-24T05:47:52+00:00","dateModified":"2025-06-26T10:25:44+00:00","description":"Section 194B of the Income Tax Act requires tax deducted at source on earnings from lotteries, crossword puzzles, and games.","breadcrumb":{"@id":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#primaryimage","url":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194B-Of-The-Income-Tax-Act-1.png","contentUrl":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194B-Of-The-Income-Tax-Act-1.png","width":1200,"height":630},{"@type":"BreadcrumbList","@id":"https:\/\/www.caclubindia.com\/guide\/section-194b-of-income-tax-act\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.caclubindia.com\/guide\/"},{"@type":"ListItem","position":2,"name":"Section 194B: Key Change in TDS on Betting &amp; Lottery Winnings from 1st April 2025"}]},{"@type":"WebSite","@id":"https:\/\/www.caclubindia.com\/guide\/#website","url":"https:\/\/www.caclubindia.com\/guide\/","name":"Tax Guide","description":"All tax related info news and updates in one place.","publisher":{"@id":"https:\/\/www.caclubindia.com\/guide\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.caclubindia.com\/guide\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.caclubindia.com\/guide\/#organization","name":"CAclubindia","url":"https:\/\/www.caclubindia.com\/guide\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.caclubindia.com\/guide\/#\/schema\/logo\/image\/","url":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/05\/cropped-icon-384x384-1.png","contentUrl":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/05\/cropped-icon-384x384-1.png","width":512,"height":512,"caption":"CAclubindia"},"image":{"@id":"https:\/\/www.caclubindia.com\/guide\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/caclubindia","https:\/\/x.com\/caclubindia","https:\/\/www.instagram.com\/caclubindia\/","https:\/\/www.linkedin.com\/company\/caclubindia\/","https:\/\/www.youtube.com\/caclubindia?sub_confirmation=1"]},{"@type":"Person","@id":"https:\/\/www.caclubindia.com\/guide\/#\/schema\/person\/abe1f226c9415785edf10b4313c9cacb","name":"Chaitra Seetharam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/78b5101dc51a6bdf622917fe10dddf6a0eeb09d7280a1bc4eee34515a53d5a85?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/78b5101dc51a6bdf622917fe10dddf6a0eeb09d7280a1bc4eee34515a53d5a85?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/78b5101dc51a6bdf622917fe10dddf6a0eeb09d7280a1bc4eee34515a53d5a85?s=96&d=mm&r=g","caption":"Chaitra Seetharam"},"url":"https:\/\/www.caclubindia.com\/guide\/author\/chaitra-s\/"}]}},"_links":{"self":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/1734","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/comments?post=1734"}],"version-history":[{"count":2,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/1734\/revisions"}],"predecessor-version":[{"id":1739,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/1734\/revisions\/1739"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/media\/1737"}],"wp:attachment":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/media?parent=1734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/categories?post=1734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/tags?post=1734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}