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SECTION 194B 194B 1 The person responsible for paying to any person any income by way of winnings from Hence, Sec 194B requires deduction of tax at source at the rate of 30% from winnings of lotteries, cross word puzzles or card games or other

rp 888 casino Section 194B mandates that earnings, in excess of ₹10000, from lotteries, game shows, betting, etc will attract TDS  As per Section 194B read with Section 115BB of the Income-tax Act, 1961 , the person responsible for paying to any person any income