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লটারি, ইত্যাদি হইতে প্রাপ্ত আয় হইতে কর কর্তন

Section : ১১৮

The person responsible for paying any amount on account of winning in lotteries, jackpots, card game, online game or games of any similar nature shall, at the time of making such payment, deduct tax at the rate of 20% (twenty per cent).

Explanation.— For the purpose of this section, the expression “any amount” means the value of any goods or assets where the payment on account of such winnings is made in the form of cash or other assets.