Tax Deduction at Source on gaming and lottery winnings: unchanged rates and mandatory compliance, with applicable surcharge. Deduction of tax at source applies to winnings from lotteries, crossword puzzles and horse races and to commission or remuneration on sale of lottery tickets; specified rates apply for 1992-93, with commission payments subject to ten per cent and credits to any account (including suspense) treated as payment/credit for TDS. A Union surcharge increases the deductible amount for non corporate residents and domestic companies. Deductors must timely deposit TDS, furnish prescribed certificates, obtain and quote TAN, file annual returns in prescribed forms, and face interest, penalties and prosecution for defaults. Certificates from the Assessing Officer may allow lower or nil deduction in certain lottery business cases.