Winning gift voucher amt attaract for tds & gift tax ? how?

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parag (Querist)
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11 December 2011 my friend win tata nano car on gift voucher, my question is it is appplicable for tds? if yes , on what % & on what amt? he is applicable for gift tax? if yes, On what % & what amt?

pl give example ( if nano price is 1,28,000/-)

Hari Beldona

Hari Beldona (Expert)
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11 December 2011 194B of the Income Tax Act, 1961. 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 rates in force :30% for the FY 2011-12
Gift tax will not be applicable.
There is not Gift Tax Act now.