Overall loss under speculation business

A client had TDS deducted at 30% on card game winnings, despite incurring an overall loss for the financial year. The user is asking if showing this loss in their Income Tax Return (ITR) can lead to a refund of the TDS deducted under section 194B. However, the consensus is that TDS on game winnings is not refundable, and losses cannot be claimed or used to offset this specific tax deduction.