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    <title>Amendment of section 194B</title>
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    <description>The amendment requires the person responsible for paying winnings to ensure tax has been paid before releasing prizes when winnings are wholly in kind or when available cash is insufficient to meet the tax deduction liability, making verification of tax payment a precondition to distribution.</description>
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      <description>The amendment requires the person responsible for paying winnings to ensure tax has been paid before releasing prizes when winnings are wholly in kind or when available cash is insufficient to meet the tax deduction liability, making verification of tax payment a precondition to distribution.</description>
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