Right to Information Wiki

You won money on a gaming app. The I-T department wants its share.

Rule (§115BBJ Income Tax Act): 30% flat on net winnings (gross − buy-in). No deduction. No exemption. No slab benefit. Plus 4% cess = ~31.2%.

You won money on a gaming app. The I-T department wants its share.

Rule (§115BBJ Income Tax Act): 30% flat on net winnings (gross − buy-in). No deduction. No exemption. No slab benefit. Plus 4% cess = ~31.2%.

TDS (§194BA): Registered platforms (Dream11 etc.) auto-deduct 30% at withdrawal. Offshore/illegal apps don't deduct — but your liability is identical. Self-pay via Challan ITNS-280.

At ITR filing

  • Use ITR-2 (not ITR-1).
  • Schedule OS → row “§115BBJ online games”.
  • Report gross winnings; reconcile TDS; attach Form 16A from each platform.

Don't

  • Skip filing because “TDS was deducted” → triggers §143(1)(a) notice.
  • Set off gaming losses against salary or other income — not allowed.
  • Carry forward gaming losses — not allowed.
  • Hide offshore-app credits — AIS sees them.

Missed declaring?

File Updated Return under §139(8A) — much cheaper than waiting for a §148 notice.

Read the full guide

righttoinformation.wiki/tax-on-online-gaming-winnings-india

RTI Wiki — April 2026. Forward to your CA. Forward to anyone playing fantasy cricket.