Laws / Income Tax Law / 55
55 - Deduction from income from lottery, etc.
55. Deduction from income from lottery, etc.- The person responsible for paying any amount on account of winnings referred to in section 19(13) shall, at the time of making such payment, deduct tax payable on the amount at the rate of 20%.
Explanation.- For the purposes of this section, the expression "any a...
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