Microlesson · 5-min read

Section 194G — Commission on Sale of Lottery Tickets

# Section 194G — TDS on Commission on Sale of Lottery Tickets

## Who deducts?

Any person paying commission, remuneration or prize on stocking/distribution/purchase/sale of lottery tickets.

## Threshold

Amount > ₹20,000 in a financial year.

## Rate

2%.

Worked example

### Example 1

Example: Lottery agent paid commission of ₹50,000. TDS = 2% of ₹50,000 = ₹1,000.

Confusing 194G with 194B (winnings — 30%). 194G applies to commission for sellers, not winners.

Reference: 194G

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