The tax deducted from Kaun Banega Crorepati (KBC) winning amounts in India is a flat rate of 30% under Section 115BB of the Income Tax Act, applicable to income from lotteries, game shows, and similar winnings. This 30% tax is deducted at source (TDS) by the organizers if the prize exceeds Rs. 10,000, as per Section 194B
. In addition to the 30% tax, a 4% health and education cess is applied, making the effective tax rate approximately 31.2%. If the winning amount exceeds Rs. 10 lakh, an additional surcharge of 10% is levied on the prize money, further increasing the tax liability
. No deductions or exemptions under sections like 80C or 10(10D) are allowed on these winnings, and the entire amount is taxable without any basic exemption limit. Winners must report the full winning amount as "Income from Other Sources" in their income tax return and can claim credit for the TDS deducted
Summary of Tax Components on KBC Winnings:
- Flat TDS rate: 30% on winnings above Rs. 10,000
- Health and Education Cess: 4% on the tax amount (making total ~31.2%)
- Surcharge: 10% if winnings exceed Rs. 10 lakh
- No exemptions or deductions allowed
- TDS deducted by organizers before payout
- Winner must file income tax return and pay any additional tax if applicable
For example, if a winner receives Rs. 50 lakh:
- Income tax: 30% of Rs. 50 lakh = Rs. 15 lakh
- Education cess (2%) + secondary and higher education cess (1%) on tax = Rs. 45,000
- Surcharge (10% on amount above Rs. 10 lakh) = Rs. 4 lakh
- Total tax liability = Rs. 15,45,000 approximately
Thus, the winner receives the prize amount minus TDS and may have to pay additional tax depending on their total income
. This taxation framework ensures that KBC winnings are heavily taxed upfront, with no reliefs or exemptions available to winners.
