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of <h1>CBDT Circular: Continue 1979-80 Tax Rates for Lottery and Crossword Winnings, FY 1980-81, u/s 194B.</h1> The circular from the Director of the Central Board of Direct Taxes addresses the deduction of income tax at source under Section 194B of the Income-tax Act, 1961, for winnings from lotteries or crossword puzzles for the financial year 1980-81. It instructs all State Governments to continue applying the same tax rates as those in effect for the financial year 1979-80, as outlined in Part II of the First Schedule to the Finance Act, 1979. The circular requests the issuance of necessary instructions to relevant parties under the State Government's control.
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