Provisions relating to the deduction of tax at source on winnings from lottery or crossword puzzle.

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....winnings from lottery or crossword puzzle, payments to contractors and sub-contractors and insurance commission (Section 194-B, 194-C and 194-D) were introduced in the Income-tax Act with a view to ensure that the various classes of persons receiving incomes from these sources do not escape the tax net and also to ensure that payments of tax on incomes from these sources were not delayed. Instance....

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....ers to ensure, among others, that the Officers would, in the process, collect all relevant data and also become fully aware of the manner of enforcing the provisions relating to tax deduction at source. In addition, the problem of enforcing the provisions of tax deduction at source (para. 129 of the minutes of the Conference). The Chairman also emphasised the immense potential of enforcement actio....