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.
Why this matters for citizens
Issues like this are common — every year lakhs of Indian citizens face the same hurdle. The core legal frameworks are the Right to Information Act, 2005, the Information Technology Act, 2000 (for online matters), and the Consumer Protection Act, 2019. The enforcement bodies vary by issue but most start with a complaint to the relevant department PIO + a parallel CPGRAMS filing.
Citizen action steps
- Step 1 — file an RTI under §6 of the RTI Act 2005 to the relevant department PIO. Use AI RTI Drafter for free.
- Step 2 — parallel CPGRAMS complaint at pgportal.gov.in for service-delivery push.
- Step 3 — if PIO refuses, §19(1) First Appeal in 30 days. Use First Appeal Builder.
- Step 4 — for fraud / criminal matters, FIR at local police station + cybercrime portal (cybercrime.gov.in) + NCRP helpline 1930.
- Step 5 — for consumer issues, Consumer Court under Consumer Protection Act 2019 (e-filing at edaakhil.nic.in).
Citations and sources
- Right to Information Act, 2005 — full text
- Bhagat Singh v. CIC (Delhi HC, 2007) — procedural objections cannot defeat RTI
- CPGRAMS — pgportal.gov.in (DARPG)
- Cybercrime portal — cybercrime.gov.in
- National Consumer Helpline — 1915