It is applicable on  winning from


crossword puzzles,

card game and other game of any sort, races including horse races,


Cutoff is Rs 10000.

TDS Rate is 30%



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

  1. Income Tax
  2. Tax Deducted at Source (TDS)
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About the Author

Davneet Singh's photo - Teacher, Computer Engineer, Marketer
Davneet Singh
Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 7 years. He provides courses for Mathematics and Science from Class 6 to 12. You can learn personally from here