Tax deduction on gaming and betting winnings applies above the transaction threshold, with tax secured before releasing in-kind prizes.

Tax deduction at source applies to winnings from lotteries, crossword puzzles, card games or other games, and gambling or betting, excluding online-game winnings. Any person paying such winnings must deduct tax at the rates in force if winnings from a single transaction exceed Rs.10,000. For winnings wholly in kind, or partly in cash and kind where the cash portion is insufficient for the tax liability, tax must be paid before the winnings are released.

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