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of <h1>Guidelines for Lower Tax Deduction on Lottery Winnings u/s 194B: Application and Obligations Explained.</h1> Circular No. 94, dated 15-11-1972, provides guidelines on applying for certificates for tax deduction at lower rates and the obligations of those deducting tax at source under section 194B. Individuals receiving income from lottery or crossword puzzle winnings can apply for a certificate using Form No. 13B to authorize lower or no tax deductions. Those responsible for tax deduction must pay the deducted tax to the Central Government promptly, issue a deduction certificate in Form No. 19B, and submit quarterly returns in Form No. 26B, except when the deduction is made by or on behalf of the Government.
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