TDS on lottery commissions requires 10% withholding plus surcharge and triggers strict depositor and reporting duties. Sections 194B and 194BB require withholding from winnings from lotteries, crossword puzzles and horse races at the existing rate of forty percent plus surcharge, with section 194BB's exemption limit reduced; section 194G, effective 1-10-1991, requires ten percent withholding (plus surcharge) on commission, remuneration or prize paid to persons involved in sale or distribution of lottery tickets where payments exceed the prescribed threshold, and crediting to any account (including suspense accounts) is deemed payment for withholding purposes.