Insertion of new section 194BA.

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..... any person responsible for paying to any person any income by way of winnings from any online game during the financial year shall deduct income-tax on the net winnings in his user account, computed in the manner as may be prescribed, at the end of the financial year at the rates in force: Provided that in a case where there is a withdrawal from user account during the financial year, the incom .....

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..... emoving the difficulty. (4) Every guideline issued by the Board under sub-section (3) shall, as soon as may be after it is issued, be laid before each House of Parliament, and shall be binding on the income-tax authorities and on the person liable to deduct income-tax. Explanation. For the purposes of this section (a) computer resource , internet and online game shall have the meani .....

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