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<h1>Tax Deduction Enforcement on Lotteries, Puzzles, Contractor Payments, and Insurance Commissions u/ss 194B, 194C, 194D.</h1> The circular addresses the enforcement of tax deduction at source on winnings from lotteries, crossword puzzles, and payments to contractors and insurance commissions under Sections 194B, 194C, and 194D of the Income-tax Act, 1961. It highlights the need for tax officers to be aware of these provisions to prevent tax evasion and delay. The document references previous communications and proformas sent to officers to aid in data collection and enforcement. It stresses the importance of conducting surveys to identify new taxpayers responsible for tax deductions and mandates strict enforcement of the law, with results due by June 30, 1977.