A Goods Transport Agency (GTA) means any person who is engaged in the business of providing services with respect to transportation of goods by road.
All the income earned through winnings from lottery, crossword puzzle, gambling, betting, horse racing and any similar nature were taxed under section 194B of the Income Tax Act, where the payer of such winnings would require to deduct TDS at 30% if such winnings exceed Rs 10,000/-
