What is Section 194BA? (TDS on Online Gaming)
Section 194BA is a provision under the Income Tax Act, 1961, introduced in Union Budget 2023, effective April 1, 2023. It requires online gaming platforms — including rummy apps, teen patti, fantasy sports, and casino games — to deduct 30% TDS on net winnings per withdrawal. There is no minimum exemption threshold: TDS applies from the first rupee of net profit on every withdrawal.
Key fact: Before 2023, TDS was only deducted on winnings above ₹10,000. From FY 2023-24, every withdrawal from an online gaming platform is subject to 30% TDS on the net gain — making this calculator essential for every Yono game player in India.
How TDS is Calculated on Rummy Winnings
TDS is deducted on net winnings, not gross withdrawal. The formula is straightforward:
Do I Need to File ITR for Rummy Winnings?
Yes — even if TDS was deducted automatically by the platform, you must declare all rummy winnings in your Income Tax Return (ITR) under 'Schedule OS — Income from Other Sources'. The tax rate is a flat 30% with no deductions allowed (Section 115BBJ). Gaming income is taxed separately from salary or business income and cannot be offset against losses.
- Which ITR form? ITR-1 if only salary + gaming income. ITR-2 if capital gains involved. Most players file ITR-1.
- Where to declare? Schedule OS → "Winnings from lottery, crossword puzzle, races, games, gambling etc."
- Form 26AS: TDS deducted appears in Part A of Form 26AS. Match before filing ITR.
- Refund: If total tax liability is less than TDS deducted, claim refund while filing ITR.
- Advance tax: If annual gaming winnings exceed ₹10,000 after TDS, advance tax may apply.
TDS on Different Yono Game Types
- Rummy (Points, Pool, Deals): 30% TDS on net winnings per withdrawal — Section 194BA applies.
- Teen Patti: 30% TDS — same as rummy. Skill + chance mix, same tax treatment.
- Aviator / Crash Games: 30% TDS on each withdrawal. Entry cost = bet amount deducted.
- Slots / Casino: 30% TDS on net winnings — bet amount subtracted.
- Ludo / Carrom: 30% TDS — same Section 194BA applies.
- Tournaments: 30% TDS on prize money less entry fee. Large prizes (₹10,000+) may have additional verification.
How to Track Your TDS for ITR Filing
- Step 1: Download your withdrawal history from each Yono game app (Profile → Transaction History → Export).
- Step 2: Sum all gross withdrawals and total entry fees for the financial year (April 1 to March 31).
- Step 3: Check Form 26AS at incometax.gov.in — all TDS deducted by platforms appears here.
- Step 4: File ITR by July 31 (non-audit cases). Declare under Schedule OS. Apply TDS credit from 26AS.
- Step 5: If TDS exceeds liability, claim refund — usually processed within 30-60 days.
More Free Tools & Guides on AllYonos
- Complete Yono Games Withdrawal Guide 2026 — step-by-step UPI + bank withdrawal
- Best Rummy Apps in India 2026 — top 7 rummy apps ranked
- Is Rummy Legal in India? (Full Legal Guide)
- Yono Rummy Hub — All Rummy Apps in One Place
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