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    <title>Deduction of tax at source under sections 194B and 194BB of the Income-tax Act, 1961--Deduction from winnings from lottery or crossword puzzles or horse races--Rates of tax applicable during the financial year 1990-91</title>
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    <description>The Finance Act, 1990 did not change rates or surcharge for tax deduction at source on winnings from lotteries, crossword puzzles and horse races for 1990-91. Payors of such winnings must continue to deduct tax at the rates set out in the earlier Circular No.536, deposit amounts to the Central Government within stipulated timeframes, and furnish the annual return; failure to deposit deducted tax or to file returns attracts liability and other consequences.</description>
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      <title>Deduction of tax at source under sections 194B and 194BB of the Income-tax Act, 1961--Deduction from winnings from lottery or crossword puzzles or horse races--Rates of tax applicable during the financial year 1990-91</title>
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      <description>The Finance Act, 1990 did not change rates or surcharge for tax deduction at source on winnings from lotteries, crossword puzzles and horse races for 1990-91. Payors of such winnings must continue to deduct tax at the rates set out in the earlier Circular No.536, deposit amounts to the Central Government within stipulated timeframes, and furnish the annual return; failure to deposit deducted tax or to file returns attracts liability and other consequences.</description>
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