https://www.taxtmi.com/circulars?id=4829 Section 194B requires persons responsible for paying lottery or crossword puzzle winnings above the statutory threshold to deduct tax at specified rates; the circular specifies resident and non resident rates, special company rates, aggregation rules for cash and in kind prizes, instalment treatment, rounding to the nearest rupee, timing and procedure for deposit of tax and surcharge, and the use of prescribed forms including Form 13B for lower withholding certificates, Form 19B for payee certificates and quarterly submission of Form 26B. en-us Thu, 08 Aug 1985 00:00:00 +0530 Mon, 04 Aug 2008 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4829 Section 194B requires persons responsible for paying lottery or crossword puzzle winnings above the statutory threshold to deduct tax at specified rates; the circular specifies resident and non resident rates, special company rates, aggregation rules for cash and in kind prizes, instalment treatment, rounding to the nearest rupee, timing and procedure for deposit of tax and surcharge, and the use of prescribed forms including Form 13B for lower withholding certificates, Form 19B for payee certificates and quarterly submission of Form 26B. Circulars Income Tax Thu, 08 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4829