Deduction of tax at source from lottery winnings requires specified withholding rates, procedural certificates, and timely remittance. Deduction at source under Section 194B requires withholding income-tax from lottery and crossword puzzle winnings above the exempt threshold at rates specified for natural persons and companies; tax is calculated on aggregate cash and cash-equivalent prizes, withheld on actual payment (including instalments), rounded to the nearest rupee, remitted to Government within prescribed timeframes, and accompanied by prescribed certificates and quarterly statements, with provision for a recipient to obtain a certificate authorising lower or nil deduction.