Wining from a singing competiton

TDS u/s 194B shall be 30% deduction.

Sec 194B incl winning from lotteries, games etc. Hence it's taxed @ 30 % and education cess of 3% on such tax would also be applicable. 

 

Please Clearify me When It Involves Use of Personal Skill Then How can it be Possible to deduct  tds under section 194b

 

As per provision of 194b "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 prescribed rate ".

hence it taxed @ 30% and 3% ed.cess of such tax also aplicable.

if you are professional singer than 194j apllicable but in this case 194b should applicable.

Money won in a lottery, puzzle competition, reality show or a horse race is subject to the highest TDS rate of 30%. "If you win Rs 50 lakh in a game show, you will only be able to take home 70% of your winnings or Rs 35 lakh," says Homi Mistry, partner at Deloitte Haskins & Sells. The TDS is applicable even on non-cash winnings. So, if you have won a car worth Rs 10 lakh, you will only be able to claim it after you pay Rs 3 lakh as tax.

Congratulations!

Any game requires personal skill.. If you were hired for music show then 194J would be applicable.. but now it is 194B.

Besides Regulation 65. says that an Articled assistant not to engage in any other  occupation without the previous permission of the Council. So Its better that you don't show the amount as professional fees.

 

In case of game ( where competition exist) 194B @ 30% In case of film singing 194J @ 10% In your case it is 194B, Its a winning amount and not your professional earning.