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of <h1>CBDT Circular Confirms No Change in Tax Deduction Rates for Lottery Winnings for FY 1982-83 u/s 194B.</h1> The circular issued by the Central Board of Direct Taxes addresses the deduction of income tax at source from winnings from lotteries or crossword puzzles for the financial year 1982-83, as per Section 194B of the Income-tax Act, 1961. It references a previous circular from 1981, confirming that there are no changes in the tax deduction rates for the specified income in the Finance Bill, 1982, except for certain changes in the First Schedule. The circular emphasizes the importance of adhering to these instructions and consulting the Finance Act for any discrepancies.
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