Deduction of income-tax at source-Section 194B of the Income-tax Act, 1961-Deduction from winnings from lottery or crossword puzzles-During financial year 1982-83

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..... Dated 4/5/1982 From R.C. Handa, Secretary, Central Board of Direct Taxes. To All State Governments (including Union Territories Administrations, etc.) Subject: Deduction of income-tax at source-Section 194B of the Income-tax Act, 1961-Deduction from winnings from lottery or crossword puzzles-During financial year 1982-83. Sir, I am directed to invite a reference to the Board's Circul .....

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..... rd's Circular referred to in para. 1 above (See page 89 supra) except where the rates prescribed in Sub-Paragraph I of Part III of the First Schedule are applicable. The deduction of tax should be made in accordance with the annexed Sub-Paragraph I, wherever it is applicable. 3. These instructions are issued only with a view to helping the persons responsible for making deductions of tax under th .....

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