Section 194B & 194BB

Income received through online gambling is taxable in the hands of recipient Deduction of TDS: TDS needs to be deducted @ 30% if the amount of winning

As per section 194B of the income tax act, all the winnings over and above Rs 10,000 will be subject to a TDS of 30% With cess and surcharge,

tds on winning from lottery Some of such incomes subjected to TDS are salary, interest, dividend, interest on securities, winnings from lottery, horse races, commission and

tds on lottery Winnings from lotteries, quiz shows, card games, internet gambling, and dancing contests are subject to tax withholding under Section 194B