Tax deduction at source on lottery winnings: specified rates and procedural reporting obligations apply to payments after the effective date. Deduction of income-tax at source under Section 194B applies to winnings from lotteries and crossword puzzles exceeding the threshold; withholding must be made at the specified rates on payments from the effective date, with no adjustment for prior payments. Tax is deductible on the aggregate value of cash and in-kind prizes (except where prize is only in kind), deducted at payment (including instalments), rounded to the nearest rupee, and paid to the Central Government within prescribed timeframes. Payers must issue certificates to recipients and file quarterly statements; recipients may obtain certificates to authorize lower or nil deduction.