Winnings from lottery or crossword puzzle.

The person responsible for paying to any person any income by way of winnings from any lottery or crossword puzzle 2[or card game and other game of any sort] in an amount exceeding 3[ten thousand rupees] shall, at the time of payment thereof, deduct income-tax thereon at the rates in force:

4* ]

5[6[Providedthat] 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.]