Difference between section 115bb and 194b of income tax act

Whether ALL PRIZE MONEY TAXABLE UNDER SECTION 115BB EXCEPT THOSE EXEMPT US 10 A number of corporate organizes competition based on real world

115BB Where the total income of an assessee includes any income by way of winnings from any lottery or crossword puzzle or race including horse race (not

115bb INCOME TAX ACT SECTION 115BB TAX ON WINNINGS FROM LOTTERIES, CROSSWORD PUZZLES, RACES INCLUDING HORSE RACES, CARD GAMES AND OTHER GAMES OF ANY SORT OR GAMBLING

115bb of income tax act What is meant by INCOME FROM LOTTERY MUST BE EQUAL TO 2a OF SCHEDULE OS DTAA 115BB RESPECTIVELY IN SCHEDULE OS I have not won any lottery