Amendment status not verified — confirm the current text below against the official source.
75The 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 that in a case where the winnings are wholly in kind or partly in cash and partly in kind but the part in cash is not sufficient to meet the liability of deduction of tax in respect of whole of the winnings, the person responsible for paying shall, before releasing the winnings, ensure that tax has been paid in respect of the winnings. See rules 30, 31, 31A, 37BA, 37BB and Form Nos. 15CA, 15CB, 16A, 24G, 26B, 26Q and 27A.