TDS Section 194B

Section 194 G– Commission, etc , on sale of lottery tickets Charged at the rate of 5%; Section 194 H- Commission or brokerage Charged @ of 5%

At present, a 30 per cent tax deducted at source is levied from those who arrive at lottery offices directly to

tds on winning from lottery Lottery wins are subject to a 30% TDS rate However, the TDS rate increases to % (including surcharge and

tds on lottery income At the time of payment In case lottery, prize money etc is paid in installments, TDS is to be deducted at the time of payment of each such