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Deduction of income-tax at source-sections 194B of the Income-tax Act, 1961-Prizes awarded to the agents under "Lucky dip draws", etc.-Clarification regarding

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..../2/1980 From Shri S.R. Wadhwa, Deputy Secretary to the Govt. of India. To All State Governments (including Union Territories). Subject: Deduction of income-tax at source-sections 194B of the Income-tax Act, 1961-Prizes awarded to the agents under "Lucky dip draws", etc.-Clarification regarding. Sir, This Ministry has had an occasion to consider the question of the deduction of tax at so....