Winnings from lottery or crossword puzzle, etc.

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.... any form or nature whatsoever, being the amount ^10[in respect of a single transaction] exceeding ten thousand rupees ^11[****]] shall, at the time of payment thereof, deduct income-tax thereon at the rates in force : ^4[****]] ^5[Provided ^6[****] that in a case where the winnings are wholly in kind or partly in cash and partly in kind but the part in cash is not sufficient to meet th....

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....inance Act, 2010 w.e.f. 01-07-2010 before it was read as, "five thousand rupees" Earlier, Substituted vide Section 30 of the Finance Act, 1986 w.e.f. 01-06-1986 before it was read as, "one thousand rupees" 4. Omitted vide Section 70 of the Finance Act, 1999 w.e.f. 01-04-2000 before it was read as,  "Provided that no deduction shall be made under this section fro....