TDS on lottery and betting winnings requires source deduction and strict certificate, return, TAN and payment compliance. Tax must be deducted at source on lottery, crossword and horse-race winnings under sections 194B and 194BB and on commission or similar payments to persons dealing in lottery tickets under section 194G for 1993-94; thresholds and applicable rates are specified and increased by a Union surcharge. Crediting commission to any account triggers TDS at credit or payment, and affected persons may obtain an Assessing Officer's certificate for lower or nil deduction. Deductors must timely remit deducted tax, issue prescribed certificates, obtain and quote TAN, file annual returns in prescribed forms, and face penalties, interest, and possible criminal sanction for non-compliance.