Taxability of any income in India depends on the residential status of the person. If a person is a resident of India, his entire income will be taxed in India. So if a person is a resident of India, amount of lottery, winnings shall be taxed under Income From Other Sources in India even if it accrue or arise outside India.
Winnings for lottery, winnings for lottery outside India, Tx filing This page explains about the winnings for lottery arise or accrue outside India, taxable in India.
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