Income Tax on TV Game Show
Basanta Kumar Misra
(Querist) 04 September 2009
This query is : Resolved
Whether, to levy and collection of Income Tax from the Winner of Prize money
from any T.V.game shows prior to the amendment in the I.T Act in the finance Act 2001, does not contravene
1-Art. 265 of the constitution of India, as there was no text " any winning from T.V Game show.
2. Section 136 of the I.T. Act, as without
any evidences that T.V.Game show was
comming within the ambit of 'game of any sorts'as mentioned in Section 2(24)ix and 115BB, where as from Section 115BBA, it is clear that, particular games are listed u/s 115BB.
3. And, the CBDT Circular- 447 of 1986
Vineet
(Expert) 13 December 2009
The Tax on winnings from TV game shows has been effected by way of explanation that such receipts are included in "Card Game or Game of any Sort" and therefore cannot be treated as fresh levy of tax with retrospective effect.
The circular 447 of 1986 is with respect to receipts of Sportsman (Professional or non-professional) and not relevant in the matter of receipts from sources taxable u/s 115BB.
