https://www.taxtmi.com/circulars?id=4497 Individuals receiving winnings from lotteries or crossword puzzles may apply in Form No. 13B for a certificate authorising deduction of tax at lower rates or no deduction; deductors must remit withheld tax promptly to the Central Government, issue Form No. 19B certificates to payees, and file quarterly returns in Form No. 26B for deductions made, subject to an exception where tax is deducted by or on behalf of the Government. en-us Wed, 15 Nov 1972 00:00:00 +0530 Wed, 30 Jul 2008 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4497 Individuals receiving winnings from lotteries or crossword puzzles may apply in Form No. 13B for a certificate authorising deduction of tax at lower rates or no deduction; deductors must remit withheld tax promptly to the Central Government, issue Form No. 19B certificates to payees, and file quarterly returns in Form No. 26B for deductions made, subject to an exception where tax is deducted by or on behalf of the Government. Circulars Income Tax Wed, 15 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4497