TDS threshold on lottery commissions raised under section 194G, changing when tax must be deducted from commission payments.

The amendment raises the TDS threshold for commission, remuneration or prize payments relating to lottery ticket activities so that the obligation to deduct tax at source arises only when such income exceeds the revised threshold. It preserves the existing timing rule requiring deduction at the earlier of credit to the payee's account or actual payment by cash, cheque, draft or any other mode, and takes effect from the commencement date set in the Bill.

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