Section – 194B of Finance Act 2018 : Winnings from lottery or crossword puzzle

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194B.┬áThe person responsible for paying to any person any income by way of winnings from any lottery or crossword puzzle or card game and other game of any sort in an amount exceeding ten thousand rupees shall, at the time of payment thereof, deduct income-tax thereon at the rates in force : Provided┬áthat in a…

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