Kerala Lottery Results: How Much TDS Is Deducted On Rs 1 Crore Prize? Can You Claim Refund?

The Kerala lottery department offers weekly and seasonal lotteries for its citizens as part of their welfare scheme. One of the most common prize amounts is Rs 1 crore, which is offered on Kerala's weekly lotteries. These lotteries are ---- Samrudhi, Bhagyathara, Sthree Sakthi, Dhana Lekshmi, Karunya Plus, Suvarna Keralam, and Karunya. However, lottery winning amounts are part of 'income from other sources,' and they are liable for the income tax rate. Not just that, there are certain taxes deducted at the source (TDS) also applied to lotteries. But can you claim the refund of TDS?

Kerala Lottery Prizes Tax Rate:

Section 194B of the Income Tax means TDS on winnings from lotteries, game shows, etc. This section was introduced to curb tax evasion on these windfall incomes, which are not part of any regular earnings. However, TDS is applied on each winning amount above Rs 10,000.

The TDS is deducted by the organization that is paying the prize or reward. It should be deducted before the payout is done.

Further, the section enables a standard 30% tax rate which is to be deducted on lottery winnings. However, the final effective tax rate would be at 31.2%, which includes health and education cess.

However, no deductions or expenditures are allowed from such income. This means that tax deduction benefits like 80C or 80D or any other deduction/allowance is not allowed on lottery gains.

Here is an example:

Kerala Lottery Date of Draw: 06/12/2025 Karunya KR 733 Winners Numbers

For instance, the Karunya KR 733 lottery result was declared on December 6th, 2025. The first prize winner is eligible for Rs 1 crore, followed by second and third prizes of Rs 25 lakh and Rs 10 lakh. All these winning amounts will face a 31.2% tax rate and a 10% agent commission.

1st Prize : Rs 1,00,00,000/- [1 Crore]:

KZ 289669 (PATTAMBI)
Agent Name: P MOHANAN
Agency No.: P 321

2nd Prize: Rs 25,00,000/- [25 Lakhs]

KY 231568 (THIRUVANANTHAPURAM)
Agent Name: C N MITHRAN
Agency No.: T 3796

3rd Prize: Rs 10,00,000/- [10 Lakhs]

KX 942697 (PALAKKAD)
Agent Name: S S VISHNU
Agency No.: P 1671

Example: Here the lottery ticket KZ 289669 is eligible for Rs 1 crore winning amount. Here's how much the winner would most likely receive after tax deducted at source:

Lottery winning amount: Rs 1 crore (Rs 1,00,00,000)

Basic Tax Deduction: Rs 1,00,00,000 x 30% = Rs 30,00,000

Health and Education Cess: Rs 30,00,000 x 4% = Rs 1,20,000

Total TDS Deducted: Rs 31,20,000 (Rs 30,00,000 + Rs 1,20,000)

Final winning amount: Rs 68,80,000.

Can You Claim The Refund Of TDS Under Section 194B?

A winner who paid for TDS under section 194B on their prize money cannot claim a refund through ITR filing, as this is seen as a straight income tax on the income of the assessee.

However, if you believe excess tax has been deducted or if there was a discrepancy in the TDS amount that was deducted, you can follow the following steps, as per India Filings blog:

1. Verify TDS Certificate: Check the TDS certificate provided by the lottery or game show organizer. This certificate will detail the amount of TDS deducted and deposited with the government.

2. Review Tax Returns: Ensure that the TDS amount is correctly reflected in your income tax return. You can check this in your Form 26AS, which is a summary of tax deducted and deposited against your PAN.

3. File for Refund: If excess TDS has been deducted, you can file for a refund while submitting your income tax return. Ensure that you claim the refund in the tax credits section.

4. Contact the Deductor: For discrepancies or issues not resolved through your tax return, contact the lottery commission or game show organizer to correct the TDS deduction and obtain a revised certificate if necessary.

The winners should report their winning amount under 'Income From Other Sources' in their income tax return forms during the annual filing.

Disclaimer: The views and recommendations expressed are solely those of the individual analysts or entities and do not reflect the views of Goodreturns.in or Greynium Information Technologies Private Limited (together referred as "we"). We do not guarantee, endorse or take responsibility for the accuracy, completeness or reliability of any content, nor do we provide any investment advice or solicit the purchase or sale of securities. All information is provided for informational and educational purposes only and should be independently verified from licensed financial advisors before making any investment decisions.