Deduction of income-tax at source-section 194B of the Income-tax Act, 1961-Deduction from winnings from lottery or crossword puzzle-Financial year 1980-81

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.... From S.R. Wadhwa, Director, Central Board of Direct Taxes. To All State Governments. Subject: Deduction of income-tax at source-section 194B of the Income-tax Act, 1961-Deduction from winnings from lottery or crossword puzzle-Financial year 1980-81. Sir, I am directed to invite a reference to this department's Circular No. 257 (F. No. 275/36/79-ITB) dated the 4th June, 1979, on the sub....