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Lottery Rules, Tax & Prize Claims

How to claim a Dear Lottery prize up to or above ₹10,000, the 30-day claim deadline, TDS on winnings, GST and the Lotteries (Regulation) Act, 1998 – explained simply.

General information, not legal or tax advice. This guide summarises official sources as checked by R R Agency (see the date on our Results page). Rules, forms, deadlines and tax rates are set by the organising States and by law, and they change. Where this page differs from the official source, the official source prevails.

How to claim a Dear Lottery prize

Prizes are paid by the State Government that organised the draw, under its own rules. The steps below follow the Nagaland State Lotteries claim form that applies from January 2026. Always download the current form from the organising State’s website before you claim. For the 6 PM draw, follow Sikkim State Lotteries’ own claims page.

Dear Lottery prize claim up to ₹10,000

Smaller prizes, up to ₹10,000, are settled through the ticket distribution network (distributor, stockists and retail agents), subject to the State’s rules and verification of the ticket. Take the original, undamaged ticket to a counter in the distribution network, normally the one where you bought it.

How to claim a Dear Lottery prize above ₹10,000

  1. Fill in the State’s prescribed claim form.
  2. Attach what the form asks for. The Nagaland form lists the original ticket signed on the back, an affidavit, PAN, proof of identity, three photographs and a cancelled cheque.
  3. Submit it personally, in physical form, to the Directorate of Nagaland State Lotteries at Kohima or to a Nodal Officer. Nagaland lists a West Bengal camp office at Nagaland House, Salt Lake, Kolkata.
  4. After verification, the prize is paid by bank transfer or demand draft, after deduction of tax.

Nagaland State Lottery 30-day prize claim deadline

The Nagaland claim form requires the claim to be lodged within 30 days from the date the draw result is published in the State’s Official Gazette. A late claim may be rejected, so do not wait. Other States set their own time limits; check the organising State’s rules.

No fee is ever charged to release a prize

State Governments, genuine distributors and R R Agency never ask winners to pay a fee, “tax”, “GST” or “processing charge” in advance, or to share an OTP. Tax is deducted from the prize itself. Report such calls at cybercrime.gov.in or on helpline 1930.

Income tax on lottery winnings (TDS)

  • Lottery winnings are taxed at a flat 30% rate (plus applicable surcharge and cess), whatever the amount.
  • Where a prize is more than ₹10,000, the State deducts tax at source at 30% before paying. For payments from 1 April 2026 this is under section 393 of the Income-tax Act, 2025, which replaced section 194B of the Income-tax Act, 1961.
  • Keep the TDS certificate and report the winnings in your income-tax return. A tax adviser can confirm your own position.

GST rules on State lottery distribution in India

The Supreme Court held in Skill Lotto Solutions v. Union of India (2020) that lottery tickets are “actionable claims” on which GST can be levied. GST on lottery has been 40% since 22 September 2025 (it was 28% from March 2020), and the taxable value is calculated under a special valuation rule. In Union of India v. Future Gaming Solutions (2025), the Court held that lottery distributors buy and resell tickets on their own account and are not liable to service tax.

Lotteries (Regulation) Act, 1998 – compliance in brief

  • Only a State Government may organise a lottery, and only on the conditions in section 4 of the Act.
  • Tickets must be printed by the State with its imprint and logo. The draw must be held in the organising State, and each lottery may have no more than one draw a week and six bumper draws a year.
  • No prize may be offered on a pre-announced number or on a single digit. The 2010 Rules also bar prizes based on single, double or triple digits.
  • A State may ban the sale of other States’ lotteries in its territory (section 5). The Supreme Court held in B.R. Enterprises v. State of U.P. (1999) that a State running its own lottery cannot ban others selectively.
  • Acting as an agent, promoter or trader in a lottery run in breach of the Act, or selling, distributing or buying its tickets, is punishable with up to two years’ rigorous imprisonment, a fine, or both (section 7(3)).

Is online lottery legal in West Bengal?

Private websites and apps may not sell lottery tickets online. The 2010 Rules recognise an online lottery only when a State runs it through terminals linked to the State’s own central server. The Promotion and Regulation of Online Gaming Act, 2025 bans offering or advertising online money games. R R Agency deals only in physical paper tickets and sells nothing online. Treat any “buy Dear Lottery ticket online” offer with great caution.

Which States allow legal lottery in India?

A lottery is lawful only where a State Government organises it, or where a State permits other States’ lotteries to be sold. The list is often quoted as about 13 States, but it changes as States start, stop or ban lotteries, so no fixed number is reliable. To confirm the current position for a particular State, check that State’s lottery directorate or finance department notifications.

How to identify authorised lottery operators

  • A genuine ticket carries the imprint and logo of the organising State.
  • Before launching a lottery, the State must publish its details, including the names, addresses and contact information of its distributors or selling agents.
  • Genuine sellers deal in physical tickets at a counter. They do not sell through WhatsApp, social media or payment links, and they never charge a fee to release a prize.

How to read Dear Lottery ticket series and number

  • Lottery name: the weekly draw name (it changes with the weekday and draw time).
  • Draw date, time and draw number: printed on the ticket; open the result for exactly this draw.
  • Ticket number: the series code followed by the serial number. Copy both exactly. The official result shows which part of the number each prize is matched on.
  • State imprint and logo: the organising State, which is where the result, rules and claim procedure come from.

Dear Lottery weekly draw names, schedule and bumper calendar

Because each State lottery may draw only once a week, every draw time has its own lottery name for each day of the week. The current weekly draw names and the annual bumper calendar are published by the organising State. Punjab State Lotteries runs its own bumper lotteries, some of them under “Dear” names. Those are organised by Punjab, so check their results and claims with Punjab’s Directorate of State Lotteries.

Where to find official lottery draw notifications

  • Directorate of Nagaland State Lotteries (Finance Department, Government of Nagaland) – 1 PM and 8 PM Dear draws, result gazettes, claim form.
  • Sikkim State Lotteries official portal and the Government of Sikkim IPR portal – 6 PM Dear draw, results, claims and notices.
  • West Bengal State Lottery Directorate (Directorate of State Lotteries, Finance (Revenue) Department) – West Bengal’s own State lottery.

Direct links to each are on our Results & Draw Times page.

Quick answers

How much tax is deducted from a Dear Lottery prize?

Tax at source at 30% is deducted from prizes above ₹10,000, under section 393 of the Income-tax Act, 2025 (formerly section 194B). The prize is paid net of that tax.

What is the deadline to claim a Nagaland State Lottery prize?

Under the current Nagaland claim form, 30 days from the date the result is published in the Official Gazette.

Can my agent pay a prize above ₹10,000?

No. Prizes above ₹10,000 are claimed from the organising State on its prescribed form, in person.

Which law governs State lotteries?

The Lotteries (Regulation) Act, 1998, the Lotteries (Regulation) Rules, 2010, and the rules and notifications of the organising State.

Who can take part?

Only adults aged 18 and above, and only where the law of the place of purchase permits.