please guide to file ITR for the assessment year 24-25.
Client has professional & technical income onwhich TDS deducted u/ s 194J & little income from online gaming on which TDS deducted u/s 194 BA.
He filled ITR4 but declared defective. Please advice.
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Online gaming income & ITR form
Replies (4)
File ITR 3.
You should file ITR 3
Pls consider these aspects while selecting itr 3.
1. source, quantum and others
1. source, quantum and others
If you have salary income and online gaming winnings, use ITR-2.
ITR-1 (Sahaj) is not eligible if you have any special rate income like gaming winnings, even if small. ITR-2 covers all income types except business/profession.
How to report in ITR-2:
- Schedule OS (Other Sources): Report online gaming winnings under the dedicated entry for Section 115BBJ income. The rate is a flat 30% with no deduction allowed for expenditure.
- TDS under Section 194BA: The platform deducts TDS on net winnings at 30% at the time of withdrawal. Cross-check the amount in Form 26AS or AIS.
- Do not net off losses: gaming losses within the year cannot be set off against gaming winnings from another platform. And gaming losses cannot be carried forward.
For FY 2025-26, winnings of Rs 100 or more from online gaming are subject to TDS under Section 194BA per withdrawal.
This [tax on online gaming and lottery guide for AY 2026-27](https://taxgarden.in/blog/tax-on-lottery-gambling-online-gaming-india-ay-2026-27) covers Section 115BBJ, 194BA, and ITR-2 reporting in detail.
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