Tax deduction at source on lottery winnings: specified withholding rates apply with rounding, remittance and reporting requirements. Tax must be deducted at source on lottery and crossword puzzle winnings above the statutory threshold at rates prescribed for the financial year 1979-80, with the payer applying the higher of the specified withholding rate or the rate applicable if the winnings were the recipient's total income. No deduction where winnings do not exceed the threshold; mixed cash-and-kind prizes are taxed on aggregate value; instalment payments attract deduction on each payment; deductions are rounded to the nearest rupee; remittance and separate reporting of income-tax and surcharge must follow prescribed timelines and Forms 13B, 19B and 26B procedures.