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of <h1>CBDT Circular: No Change in Tax Deduction Rates for Horse Race Winnings u/s 194BB for FY 1982-83.</h1> The circular issued by the Central Board of Direct Taxes addresses the deduction of tax at source under Section 194BB of the Income-tax Act, 1961, specifically concerning income from horse race winnings for the financial year 1982-83. It confirms that there will be no change in the tax deduction rates from the previous financial year, as outlined in a prior circular. However, it notes some proposed changes in the Finance Bill, 1982, which may affect specific deductions. The circular serves to guide those responsible for tax deductions, advising them to refer to the Finance Act for any discrepancies.
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