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Section 393(3); Table [For Payments to Any person] - Commission, Remuneration or Prize on Lottery Tickets

Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

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Lottery ticket trade payments attract tax deduction on commission, remuneration or prizes when the prescribed payment threshold is exceeded.
Tax deduction at source applies to commission, remuneration or prize paid to persons engaged in stocking, distributing, purchasing or selling lottery ... Summary

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