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<h1>TDS on online gaming winnings: payers must deduct tax from users' net winnings at withdrawal or year end.</h1> Section 194BA requires deduction of tax at source on net winnings from online games by any person responsible for paying such winnings. Tax is to be deducted at financial year-end on net winnings in the user account, or at the time of withdrawal during the year on the net amount withdrawn and on the remaining net winnings computed at year-end. Where winnings are partly in kind and available cash is insufficient, the payer must ensure tax is paid before releasing winnings. No threshold limit applies; statutory rate applies and non-resident recipients attract surcharge and cess. CBDT may issue guidelines for difficulties.