[1][194B. [2][Winnings from lottery or crossword puzzle, etc.]

[3]The person responsible for paying to any person any income by way of winnings from any lottery or crossword puzzle [4][or card game and other game of any sort] [5][or from gambling or betting of any form or nature whatsoever, being the amount or the aggregate of amounts exceeding ten thousand rupees during the financial year] shall, at the time of payment thereof, deduct income-tax thereon at the rates in force :

[6][Proviso * * *]