Winnings from lottery or crossword puzzle
34 [Winnings from lottery or crossword puzzle.
35 194B. 36The person responsible for paying to any person any income by way of winnings from any lottery or crossword puzzle 37[or card game and other game of any sort] in an amount exceeding 38 [ten thousand rupees ] shall, at the time of payment thereof, deduct income-tax thereon at the rates in force :
39 [***]]
40 [Provided 41[***] 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.]