TDS on lottery commission: payers must withhold tax on commissions to ticket sellers when payment or credit triggers deduction. Section 194G imposes TDS on commission, remuneration or prize paid to persons stocking, distributing, purchasing or selling lottery tickets, with the payer (or corporate principal officer) liable to deduct tax at the earlier of credit or payment. The provision includes specified deduction rates and threshold amounts determining applicability, and excludes situations where tickets are sold to an agent at a discount with no commission paid at purchase.