Instructions regarding application for certificate for deduction of tax at lower rates and obligations/liabilities of persons deducting tax at source under the section
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Certificate for lower TDS rates for lottery winnings enables payees to seek reduced withholding and altered deduction procedure. Individuals receiving winnings from lotteries or crossword puzzles may apply in Form No. 13B for a certificate authorising deduction of tax at lower rates or no deduction; deductors must remit withheld tax promptly to the Central Government, issue Form No. 19B certificates to payees, and file quarterly returns in Form No. 26B for deductions made, subject to an exception where tax is deducted by or on behalf of the Government.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Certificate for lower TDS rates for lottery winnings enables payees to seek reduced withholding and altered deduction procedure.
Individuals receiving winnings from lotteries or crossword puzzles may apply in Form No. 13B for a certificate authorising deduction of tax at lower rates or no deduction; deductors must remit withheld tax promptly to the Central Government, issue Form No. 19B certificates to payees, and file quarterly returns in Form No. 26B for deductions made, subject to an exception where tax is deducted by or on behalf of the Government.
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