Circular : No. 133 -Income Tax . Under section 194B every person responsible for paying to any person, whether resident or non-resident, any income by way of winnings from any lottery or crossword puzzle, in an amount exceeding Rs. 1,000 is required to deduct income-tax thereon at the rates prescribed in this behalf in the Finance Act of the relevant year. The rates of deduction of income-tax at source for the financial
