What is the TDS rate on net winnings on Indwin 7 in 2026?

As of March 2026, the TDS (Tax Deducted at Source) rate on net winnings from online gaming on platforms like Indwin 7 is a flat 30%.

This is governed by Section 194BA of the Income Tax Act, which was introduced to specifically handle online gaming separately from traditional lotteries.

Key Rules for 2026:

• Rate: 30% (plus applicable cess and surcharge).

• No Minimum Threshold: Unlike horse racing or lotteries (which have a ₹10,000 limit), TDS on online games is deducted on every rupee of net profit.

• When it’s Deducted:

  • At the time of withdrawal.

  • At the end of the financial year (March 31st) on any remaining net winnings in your wallet.

• Net Winnings Formula: The tax is only on your profit, calculated as:

  $$Net Winnings = A — (B + C)$$

  • A = Total amount withdrawn.

  • B = Total amount deposited by you during the year.

  • C = Opening balance of your account at the beginning of the year.

Small Win Relaxation:

There is a minor «de minimis» rule where TDS might not be deducted if your net winnings in a specific month are under ₹100, provided the tax is eventually collected if you exceed that limit later in the month or at the end of the year.

Important for your ITR:

Even if your total income is below the basic exemption limit (e.g., ₹2.5 or ₹3 Lakhs), you cannot avoid this 30% tax. It is a flat tax on «Income from Other Sources,» and you cannot claim deductions (like 80C) against it.