Deduction of income-tax at source-Section 194B of the Income-tax Act, 1961-Deduction from lottery and crossword puzzle prizes-Financial Year 1977-78

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.... S.R. Wadhwa, Deputy Secretary, Department of Revenue & Banking, Government of India. To All State Governments. Sir, Subject: Deduction of income-tax at source-Section 194B of the Income-tax Act, 1961-Deduction from lottery and crossword puzzle prizes-Financial Year 1977-78. I am directed to invite a reference to this Department Circular No.198 (F.No.275/61/76-ITJ)* dated June 25, 1976....