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<h1>Tax on winnings treated at a flat rate with separate taxation; no deductions or set offs; TDS under section 194B.</h1> Tax on winnings from lotteries, crossword puzzles, races, card games and other gambling under Section 115BB is treated as a separate head subject to a flat tax on the winning amount while other income is taxed at normal rates; no deductions or set offs are permitted against such winnings, amounts payable to government or conducting agencies are deductible when computing the lottery income, and withholding is required under the TDS provision applicable to such winnings.
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