08 July 2015
If Prize is given to a person for winning a game show on basis of competence and merit then, TDS will be applicable and will have to be deducted u/s 194B by the payer of prize
If Prize is given to a person for excelling in some competition or exam other than game show in electronic mode or TV Show, based on his inherent competence and merit then, TDS will not be applicable on the same.
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