CBDT Circular on Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Winning From Lottery Or Crossword Puzzles – Instructions For Deduction From Winnings From Lottery, Crossword Puzzles, Horse Races Or From Commission, Etc., Paid On Sale Of Lottery Tickets – Rates Of Tax Applicable During The Financial Year 1991-92

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SECTION 194B OF THE INCOME-TAX ACT, 1961 – DEDUCTION OF TAX AT SOURCE-WINNING FROM LOTTERY OR CROSSWORD PUZZLES – INSTRUCTIONS FOR DEDUCTION FROM WINNINGS FROM LOTTERY, CROSSWORD PUZZLES, HORSE RACES OR FROM COMMISSION, ETC., PAID ON SALE OF LOTTERY TICKETS – RATES OF TAX APPLICABLE DURING THE FINANCIAL YEAR 1991-92 CIRCULAR NO. 616, DATED 22-11-1991 1. Reference…

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