Whether refund of TDS can be claimed by assessee if TDS deducted U/s 194BA while making payment from online games. and total payment doesn't exceed 10000/- in year?
Budget 2023 introduced new section 194BA and there is no threshold limit on amount. Companies like Dream 11 started deducting TDS @ 30% even if you withdrawal 100 rupees. So my question is if total winning in an financial year doesn't exceed 10000 then can Assessee claim for refund of that TDS? Because one can not claim refund of TDS u/s 194B but what about 194BA?