Section 194BA - Winnings from online games

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Full Text of the Document

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....ings from any online game during the FY shall deduct income-tax on the net winnings in his user account, At which time Tax should be deducted:- Tax should be deducted at the end of financial year. However, In case of withdrawal from user account during the financial year, TDS shall be at the time of such withdrawal on the net winnings comprised in such withdrawal, as well as on the remaining amou....