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TDS on prize money from other than gaming.

This query is : Resolved 
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(Querist)
12 June 2023 Company providing prize money 1 lakhs for scoring first rank in competitive exams to students. Does TDS attracted ? Whis section.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
12 June 2023 TDS not attracted in such a case.

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