Refund of TDS Deducted U/S 194BA

This discussion explores whether taxpayers can claim a refund for TDS deducted under Section 194BA on winnings from online games, particularly when the total annual winnings are less than £10,000. While Section 194B has a threshold, Section 194BA, introduced in Budget 2023, has no such limit, leading to TDS deductions even on small amounts. The consensus suggests that while TDS shouldn't ideally be deducted in such cases, claiming a refund might be difficult, with advice to delay withdrawals until year-end to manage net winnings.