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        Bills

        Clause 54 - Amendment of section 194B.

        Finance Bill, 2025
        Chapter III
        DIRECT TAXES
        Income-tax

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        TDS on gambling winnings now applies per single transaction, requiring deduction when a single payment exceeds the threshold. The amendment requires tax to be deducted at source on winnings from lotteries, puzzles, games and gambling when the amount exceeds ten thousand rupees in respect of a single transaction by removing the previous aggregation 'during the financial year' requirement; the change takes effect from 1 April, 2025.
                          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.

                                TDS on gambling winnings now applies per single transaction, requiring deduction when a single payment exceeds the threshold.

                                The amendment requires tax to be deducted at source on winnings from lotteries, puzzles, games and gambling when the amount exceeds ten thousand rupees in respect of a single transaction by removing the previous aggregation "during the financial year" requirement; the change takes effect from 1 April, 2025.


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