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    <title>Deduction of income-tax at source-section 194B of the Income-tax Act, 1961-Deduction from winnings from lottery or crossword puzzle-Financial year 1980-81</title>
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    <description>Deduction of tax at source applies to winnings from lottery or crossword puzzle and the Finance Act, 1980 preserves the existing withholding rates; State Governments are instructed to ensure continued deduction of tax at source on such winnings at the same rates as specified in Part II of the First Schedule to the Finance Act, 1979.</description>
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      <description>Deduction of tax at source applies to winnings from lottery or crossword puzzle and the Finance Act, 1980 preserves the existing withholding rates; State Governments are instructed to ensure continued deduction of tax at source on such winnings at the same rates as specified in Part II of the First Schedule to the Finance Act, 1979.</description>
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