194B. [ Winnings from lottery or crossword puzzle. [Inserted by Act 16 of 1972, Section 28 (w.r.e.f. 1.4.1972).]
- The 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] [ Inserted by Act 14 of 2001, Section 70 (w.e.f. 1.6.2001)][in an amount exceeding ] [Inserted by Act 16 of 1972, Section 28 (w.r.e.f. 1.4.1972).] [five thousand rupees] [ Substituted by Act 23 of 1986, Section 30, for " one thousand rupees" (w.e.f. 1.6.1986).][shall, at the time of payment thereof, deduct income-tax thereon at the rates in force:] [Inserted by Act 16 of 1972, Section 28 (w.r.e.f. 1.4.1972).][* * *] [ Proviso omitted by Act 27 of 1999, Section 70 (w.e.f. 1.4.2000).][[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.] [ Inserted by Act 26 of 1997, Section 48 (w.e.f. 1.6.1997).]
