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    <title>Section 393(3); Table [For Payments to Any person] - Commission, Remuneration or Prize on Lottery Tickets</title>
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    <description>Tax deduction applies to commission, remuneration or prize paid in connection with stocking, distributing, purchasing or selling lottery tickets, rather than lottery winnings. Any person responsible for making the payment must deduct tax at 2% where payment exceeds Rs.20,000. Deduction is required at the earlier of credit of the amount to the recipient or payment by cash, cheque, draft or any other mode.</description>
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      <description>Tax deduction applies to commission, remuneration or prize paid in connection with stocking, distributing, purchasing or selling lottery tickets, rather than lottery winnings. Any person responsible for making the payment must deduct tax at 2% where payment exceeds Rs.20,000. Deduction is required at the earlier of credit of the amount to the recipient or payment by cash, cheque, draft or any other mode.</description>
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