Tax Deduction at Source on lottery winnings: enhanced information exchange and mandatory withholding return filing to improve compliance.

The instruction directs collection and verification of information on payments to organisers, stockists and agents and on prize recipients, and dissemination to assessing officers to detect non disclosure. It mandates identification of persons required to withhold tax on lottery winnings, ensures filing of annual withholding returns in Form No. 26B, and directs use of enforcement provisions to secure compliance and enable follow up under wealth tax rules.

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