Section mapper · TDS and TCS
Section 194BA of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on online gaming winnings.
- Was
s.194BA, Income-tax Act, 1961 (repealed)- Is now
s.393(3) Table: Sl. No. 2, Income-tax Act, 2025- In force from
What changed
Restructured into a table. Winnings from online games are serial number 2 of the section 393(3) table, and the net-winnings computation that made the old section distinctive survives in Note 1 to that table.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.194B → s.393 — TDS on lottery, card game and betting winnings
- s.194BB → s.393 — TDS on horse race winnings