Winnings from horse race.

Any person, being a bookmaker or a person to whom a licence has been granted by the Government under any law for the time being in force for horse racing in any race course or for arranging for wagering or betting in any race course, who is responsible for paying to any person any income by way of winnings from any horse race in an amount exceeding 8[ten thousand rupees] shall, at the time of payment thereof, deduct income-tax thereon at the rates in force.

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