TDS Section 194BA — Winnings from online games
FY 2025-26 · Rate 30%
What does this section cover?
TDS on net winnings from any online game (fantasy sports, rummy, poker, etc.) credited to user's wallet.
Why this section: Section 194BA (effective Apr 2023) requires online gaming platforms to deduct 30% on net winnings on withdrawal and at FY end.
Key facts
- Threshold
- No threshold — every withdrawal/end-of-year balance
- Applicable for
- FY 2025-26
- Who deducts
- Online gaming platform (Dream11, MPL, RummyCircle, etc.)
- Paid to
- Player / user
- Statutory source
- Section 194BA, Income Tax Act
Common terms accountants use
If your description mentions any of these, Section 194BA is likely the right answer. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBDT TDS rate chart.
Related TDS sections
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Search TDS sections →Source: curated from the CBDT TDS rate chart. Dataset snapshot: 2025-04-01. Rates can change between Finance Acts and notifications — verify before deducting.