Lottery winnings are taxed at 30% with TDS; no deductions allowed; foreign winnings are also taxable for residents.
This infographic explains taxation of lottery winnings in India. Winnings are taxed at a flat 30% under Section 115BB, with no basic exemption or deductions. TDS is deducted at 30% for winnings above ₹10,000, and GST at 28% is charged on ticket purchase. Foreign lottery winnings are taxable for residents; claim DTAA relief via Form 67 if tax is paid abroad. Losses cannot be set off against winnings.