# Section 194BA - TDS on Net Winnings from Online Gaming
## Key Parameters
- Rate: 30%
- Trigger Points:
- At time of withdrawal
- Amount remaining in account at end of F.Y.
- If winnings is in kind or partly in kind, payer shall release winnings only after deducting tax
## Important Terms
- Online Gaming Intermediary: An intermediary that offers one or more online games
- User: Any person who accesses or avails any computer resource of an online gaming intermediary
- User Account: Account of a user registered with an online gaming intermediary
## CBDT Guidelines for 194BA - No TDS on Withdrawal If ALL Conditions Met
1. Net winnings comprised in the amount withdrawn is ≤ ₹100 in a month
2. Tax not deducted due to this concession is deducted when:
- Net winnings comprised in withdrawal > ₹100 in same month/subsequent month, OR
- If no such withdrawal → at the end of the FY
3. Deductor undertakes responsibility of paying the difference of tax liability if balance in user account at time of tax deduction is insufficient as per Rule 133
## Valuation of Winnings in Kind
| Scenario | Valuation |
|---|---|
| General winnings in kind | FMV of such winnings |
| Purchased by intermediary | Purchase price |
| Manufactured by intermediary | Price charged to customers (excluding GST) |