Deduction of tax at source: enforcement urged to identify deductors and ensure prompt withholding and reporting. The instruction directs strict enforcement of deduction of tax at source under Sections 194-B, 194-C and 194-D for lottery winnings, contractor/sub contractor payments and insurance commission; recalls prior circulars and proformae for data collection; mandates internal and external surveys to locate deductors; requires use of coercive measures under the Act to secure compliance; and directs reporting of survey results via prescribed proformae for the year.