The person responsible for paying to any person any income by way of winnings from any lottery or crossword puzzle or card game and other game of any sort in an amount exceeding five thousand rupees shall, at the time of payment thereof, deduct income-tax thereon at the rate of 30%. Therefore, no need to be deducted tax if the amount of winning from each lottery, crossword puzzle, card game, etc. does not exceed RS. .....
