Tax deduction at source on gambling winnings requires TAN registration and withholding at prescribed rates from June 1. Deduction of tax at source on winnings from lotteries, crossword puzzles and horse races under sections 194B and 194BB is required where aggregate casual and non recurring receipts exceed Rs. 5,000, with tax deducted on gross winnings after treating Rs. 5,000 as exempt; section 115BB taxes such winnings at a flat rate on assessment. From 1 June 1987 deductors must obtain and quote a tax deduction account number under section 203A and deliver prescribed annual returns under the substituted section 206.