Tds on winnings from card game

Ganapati Hegde (16 Points)

27 February 2019  

Dear Experts,

I would like to how to deduct TDS u/s 194B winnings from lotteries or crossword puzzle. Suppose amount invested to play card game is rs. 1000 and website platform fee is Rs. 100 and winnings form the game is 20000. Whether the TDS to be deducted on 20000 or 18,900(20000-1000-100).

Thanks in advance