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        Income Tax

        Deduction of income-tax at source-Section 194B of the Income-tax Act, 1961-Deduction from winnings from lottery or crossword puzzles-During financial year 1982-83

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        Deduction of income-tax at source from lottery winnings continues at prior rates unless specified schedule provisions alter them. Deduction of income-tax at source from lottery and crossword winnings for 1982-83 is to continue at the rates in Board Circular No. 303 except where the annexed Sub Paragraph I of Part III of the First Schedule to the Finance Bill, 1982 prescribes different rates, in which case deductions must follow that Sub Paragraph; the Finance Act is the authoritative reference for any discrepancies.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Deduction of income-tax at source from lottery winnings continues at prior rates unless specified schedule provisions alter them.

                                Deduction of income-tax at source from lottery and crossword winnings for 1982-83 is to continue at the rates in Board Circular No. 303 except where the annexed Sub Paragraph I of Part III of the First Schedule to the Finance Bill, 1982 prescribes different rates, in which case deductions must follow that Sub Paragraph; the Finance Act is the authoritative reference for any discrepancies.


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