Section 194BA - Winnings from online games

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..... of winnings 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 remaini .....

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..... e surcharge Cess if recipient of winning is non- resident. Powers of CBDT to issue Guidelines [ Section 194BA(3) ] If any difficulty arise in giving effect to the provisions of this section, THE CBDT may, with the previous approval of the Central Government, issue guidelines for the purposes of removing the difficulty Guidelines for removal of difficulties under section 194BA(3) of the Income-tax .....

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