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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax deduction on gambling winnings requires payers to withhold tax at source when single-transaction prizes exceed the statutory threshold.</h1> Section 194B requires the person paying winnings from lotteries, puzzles, games or betting to deduct tax at source when a single-transaction payment exceeds the statutory threshold; where prizes are partly or wholly in kind and cash is inadequate, the payer must ensure tax is paid before releasing winnings. Winnings from online games are excluded from this deduction on or after the operative date, with 'online game' defined by reference to section 115BBJ.

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