Withholding on lottery winnings under Section 194B: prescribed withholding rates or tax as if winnings were total income. Section 194B mandates withholding tax from lottery and crossword winnings above the statutory threshold. The circular prescribes specific combined income-tax-and-surcharge withholding rates for individuals and companies for the financial year, and provides that, if computing tax and surcharge as if the winnings were the recipient's total income yields a higher liability, that amount must be withheld. No change is made to the core withholding provisions; State Governments are instructed to implement these rates.