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    <title>Provisions relating to the deduction of tax at source on winnings from lottery or crossword puzzle.</title>
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    <description>The instruction directs strict enforcement of deduction of tax at source under Sections 194-B, 194-C and 194-D for lottery winnings, contractor/sub contractor payments and insurance commission; recalls prior circulars and proformae for data collection; mandates internal and external surveys to locate deductors; requires use of coercive measures under the Act to secure compliance; and directs reporting of survey results via prescribed proformae for the year.</description>
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      <description>The instruction directs strict enforcement of deduction of tax at source under Sections 194-B, 194-C and 194-D for lottery winnings, contractor/sub contractor payments and insurance commission; recalls prior circulars and proformae for data collection; mandates internal and external surveys to locate deductors; requires use of coercive measures under the Act to secure compliance; and directs reporting of survey results via prescribed proformae for the year.</description>
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      <pubDate>Thu, 28 Oct 1976 00:00:00 +0530</pubDate>
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