1749. Instructions for deduction of tax at source from winnings from lottery or crossword puzzle during financial year 1980-81 at the rates specified in Part II of First Schedule to Finance Act, 1980
1. I am directed to invite a reference to this Department’s Circular No. 257 [F. No. 275/36/79-IT(B)], dated 4-6-1979, on the subject of deduction of income-tax from winnings from lottery or crossword puzzle payable during the year 1979-80.
2. The Finance Act, 1980 prescribes the same rates of tax from winnings from lottery or crossword puzzle during financial year 1980-81 as were in force during the financial year 1979-80. Necessary instructions for continuing deduction of tax at source from “winnings from lottery or crossword puzzle” at the same rates as are given in Part II of the First Schedule to the Finance Act, 1979 may please be issued to all concerned under the control of the State Government.
Circular : No. 270 [F. No. 275/17/80-IT(B)], dated 26-5-1980.