Tax deduction at source on prize winnings: statutory surcharge added to applicable tax rates for the relevant financial year. Deduction of tax at source is required on winnings from lotteries, crossword puzzles and horse races, and the income-tax computed under the applicable withholding rates is to be increased by an additional surcharge for Union purposes; the circular directs communication of this amendment to State Governments, Union Territory administrations and race clubs and offers administrative contacts for assistance.