Section 194B of Income Tax Act

is lottery winnings considered income
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is lottery winnings considered income income with the classic apple and tree analogy The accretion concept considers all economic gains: all apples that fall from the tree are considered income  Gambling winnings, lottery winnings and prizes are unearned income subject to the general rules pertaining to income and income exclusions NOTE  All must pay lottery tax of % with cess if the winning amount is above Rs 10000, regardless of their income, winnings, age,

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