TDS is deductible when payments of such income are made to the winner. However in case of lottery or prize money etc. is paid in installments, the deduction of tax is to be made at the time of actual payment o each such installment.

PLEASE NOTE:

• Lottery includes winnings from prizes awarded to any person by draw of lots or by chance or in any other manner whatsoever, under any scheme or arrangement by whatever name called;
  
  

• Card game and other game of any sort includes any game show, an entertainment program on television or electronic mode, in which people compete to win prizes or any other similar game.