Tax Deduction at Source on lottery winnings requires specified withholding rates and quarterly reporting obligations. Deduction of tax at source is required on lottery and crossword puzzle winnings above the threshold, withheld at rates prescribed for persons and companies for the financial year, applied to cash plus the value of prizes in kind, with instalment payments taxed on payment, rounding to the nearest rupee, timely remittance to Government, and compliance with Forms 13B, 19B and quarterly Form 26B filings; commissions to agents are excluded from such withholding.