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Section 194G - TDS on Commission etc. on sale of lottery tickets

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 14 - SEC - 194G: TDS ON COMMISSION, ETC. ON THE SALE OF LOTTERY TICKETS Where any income by way of commission, remuneration or prize on lottery ticke .....

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l officer shall be the person responsible for paying such income. Time of Deduction - At the time of credit to the account of the payee or payment in cash or by cheque or any other mode, whichever is earlier. Rate of TDS - 5% Note: No TDS is deducted .....

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