https://www.taxtmi.com/circulars?id=4789 Deduction of income tax at source under Section 194B applies to winnings from lotteries and crossword puzzles above the prescribed threshold. For 1984-85 the Circular specifies rates in Part II of the First Schedule to the Finance Act, 1984 (33.75% for persons other than companies, 22.575% for domestic companies, 73.5% for non domestic companies). It sets rules on threshold exemption, aggregation of cash and in kind prizes, instalment payments, exclusion of agents' commissions, rounding under section 288B, payment timelines, separate accounting for tax and surcharge, and prescribed Forms 13B, 19B and 26B for procedural compliance. en-us Wed, 08 Aug 1984 00:00:00 +0530 Sat, 02 Aug 2008 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4789 Deduction of income tax at source under Section 194B applies to winnings from lotteries and crossword puzzles above the prescribed threshold. For 1984-85 the Circular specifies rates in Part II of the First Schedule to the Finance Act, 1984 (33.75% for persons other than companies, 22.575% for domestic companies, 73.5% for non domestic companies). It sets rules on threshold exemption, aggregation of cash and in kind prizes, instalment payments, exclusion of agents' commissions, rounding under section 288B, payment timelines, separate accounting for tax and surcharge, and prescribed Forms 13B, 19B and 26B for procedural compliance. Circulars Income Tax Wed, 08 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4789