Section 194B: Winnings from lottery or crossword puzzle , etc

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Winnings from lottery or crossword puzzle, etc.

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 game of any sort or from gambling or betting of any form or nature whatsoever, being the amount [in respect of a single transaction] exceeding ten thousand rupees [***] shall, at the time of payment thereof, deduct income-tax thereon at the rates in force :

Provided that in a case where the winnings are wholly in kind or partly in cash and partly in kind but the part in cash is not sufficient to meet the liability of deduction of tax in respect of whole of the winnings, the person responsible for paying shall, before releasing the winnings, ensure that tax has been paid in respect of the winnings:

Provided further that nothing contained in this section shall apply to deduction of income-tax on winnings from any online game on or after the 1st day of April, 2023.

Explanation.—For the purposes of this section, "online game" shall have the meaning assigned to it in clause (iii) of the Explanation to section 115BBJ.

Where this provision sits

Act	The Income-tax Act, 1961
Section	194B
Marginal note	Winnings from lottery or crossword puzzle , etc
Jurisdiction	Central
Status	Repealed

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act No. 7 of 2025. Sub. for "or the aggregate of amounts" by Act No. 7 of 2025, w.e.f. 1-4-2025.
other, Act No. 7 of 2025. Words "during the financial year" omtt. by Act No. 7 of 2025, w.e.f. 1-4-2025.

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