Section 194B & Section 194BB

194b   Dan 194b

194B The person responsible for paying to any person any income by way of winnings from any lottery or crossword puzzle or card game and other

194B of the Act casts a duty on the payer to discharge the tax liability on such income by deduction of tax at source before paying the winnings to Section 194B - TDS on winning from lottery or crossword puzzle, etc - Income Tax - Ready Reckoner

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