34[Winnings from lottery or crossword puzzle.
35194B. 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.]