Tax deduction at source on lottery winnings required at prescribed rates, with exemption for small prizes. Section 194B requires deduction of income tax at source on lottery and crossword puzzle winnings for 1976-77 at Finance Act prescribed rates, with no deduction where winnings do not exceed the statutory threshold. Tax is deductible on cash prizes and on the aggregate value when prizes are partly in kind; instalment payments are taxed on actual payment. Rounding rules apply to tax deducted; government and other payers have specified timelines for remittance. Forms 13 B, 19B and 26B govern certificates, withholding documentation and quarterly reporting.