Winning of lottery

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My uncle won lottery of rs 1cr. Winning date is 03-08-2016. Cash credited on 27-12-2016. Which date should take for calculation of interest u/s 234C?
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Payment of lotteries are done only after TDS deduction......... no more liability arises over the income.....

If there is an income from winning of lottery, then is the assesee is responsible to file itr?


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