Finance Act, 2023 ke updated TDS law ke anusaar withdrawal ke time ki net winning pr 01 April 2023 se 30% ka TDS lagega.
- Withdrawal ke time jab aapki net winning positive hoti hai tabhi usme se 30% TDS deduct hoga aur agar aapki Net Winning zero ya usse kam hoti hai to aapko kisi bhi prakaar ka TDS nahi dena hoga.
- Here, Net winnings = (Current Withdrawal + All previous withdrawals) – (Total Deposits + opening balance on April 01 ) (in a financial year). Financial year April 01 – March 31 ka hota hai.
- Suppose aap abhi ₹5000 ka withdrawal krte hai aur aapke previous withdrawals ₹7000 hai tb aapka Total Withdrawal hoga ₹12000 aur aapke total deposits iss financial year mai ₹6000 hote hai aur 01 April ko aapka opening balance ₹4000 hai to aapke Total Deposits hoge ₹10000 tb aapki Net Winnings hogi ₹2,000 (₹12000 – ₹10000) ab iss Net winning yani ₹2000 pe 30% TDS deduct hoga jo banta hai ₹600 tab aapke a/c mai ₹4400 jama honge.
- Maan lete hai aapne abhi withdrawal pr ₹600 ka TDS diya hai aur aapki aagli withdrawal ki Net Winnings pr ₹1000 ka TDS banta hai tb aapko sirf aur sirf ₹400 (₹1000 – ₹600) ka hi TDS dena hoga isi prakar aapki har withdrawal pr TDS calculate hoga.
- Gamexso ke dwara deduct kia gaya TDS government ko jama kara jata hai. Agar aapko apna TDS certificate chahiye tab aap humari chat support pr sampark kar sakte hai jaha aapko apni sahi PAN details deni hongi , Aur phir aap apni TDS deduction 26AS mai dekh sakte hai (jo har 3 mahine mai update kari jati hai).
April 1, 2023 se phele TDS kaise lagta tha :
- April 1 2023 se phele jb aapki winnings 10,000 se jada hoti thi tab TDS lagta tha.
Example : Phele agar mai ek game mai ₹11000 jeeta tha tb mere pr 30% TDS lagta jo ki hota ₹3300 aur bache hue ₹7700 mere withdrawal wallet mai jama ho jate hai aur agar mai ₹9000 jeeta to mujhe kisi bhi prakar ka TDS nahi dena hota tha.
Abki TDS policy pichli TDS se kaise alg hai
- April 1 2023 se phele agar mai suppose ₹11000 jeeta to mere withdrawal wallet mai koi bhi TDS ni lagta aur pure ₹11000 wallet mai jama ho jaate
- Matlab TDS tbhi deduct hota hai jab aapke withdrawals aapke deposits se jada hote hai aur agar aap loss mai hote hai to koi bhi TDS ni lagta hai, aur iss prakar se yeah aapke liye faydemand hai.
NOTE : Humari TDS policy sirf aur sirf Finance Act, 2023 mai hue changes ki samajh pr bani hai aur humari company ke paas pura adhikaar hai ki hum humari TDS policy mai jarurt padne pr kisi bhi prakar ka change kar sakte hai. Humne finance bill amendment bhi attach kia hai jiske page no. 10 aur row 31 & 32 mai saaf likha hai ki yeah change July 1, 2023 ki jaghe ab Apr 1, 2023 se laagu hoga
Players ka isse kya matlab?
Neeche new TDS policy ko aache se samjhane ke liye kuch examples hai.
Scenario 1: Agar aapki net winnings withdrawal amount ko mila kr ₹0 se jada hai to withdrawal ke time net winnings pr 30% TDS lagega.
Example :
Total withdrawals in the financial year(A) | ₹5,000 |
Total deposits in the financial year(B) | ₹5,000 |
Opening Balance of 1st April (C) | ₹5,000 |
Upar ke scenario mai agar aap ₹7,000 nikalna chate ho to aapki net winning hogi –
Current Amount being withdrawn by the player(D) | ₹7,000 |
Net winnings(A + D) – (B + C) | ₹2,000 |
30% TDS Applicable on Net Winnings(E) | ₹600 |
Amount to be credited in the bank account(D-E) | ₹6400 |
Zero TDS Withdrawal amount: agar aap ₹5,000 tk amount nikalte hai to iss case mai koi bhi TDS nahi lagega kuki aapki net winnings ₹0 (₹5,000 + ₹5,000 – ₹10,000) hogi . Calculations neeche dekhe
Total withdrawals in the financial year(A) | ₹5,000 |
Total deposits in the financial year(B) | ₹10,000 |
Amount being withdrawn by the player(C) | ₹15,600 |
Net winnings(A+C – B) | ₹0 |
Scenario 2: Agar aapne apni pichli withdrawals mai TDS de dia hai to fir ab jb tk aapki net winnings bo amount cross ni kr leti jisspe aap phele se TDS de chuke hai tab tak aapko koi bhi TDS ni dena hoga
Example :
Total withdrawals in the financial year | ₹20,000 |
Total deposits in the financial year | ₹20,000 |
TDS paid in the financial year (₹6,000 ke shurati winnings pr dia hua TDS) | ₹1,800 |
Is scenario mai jb tk aapki net winnings ₹6,000 se jada ni ho jati tb koi bhi TDS ni lagega:
- Zero TDS Withdrawal amount: Agar aap kewal ₹6,000 tk ka amount withdraw krte hai to koi TDS ni lagega
- Agar aap ₹10,000 withdraw karege, to kewal ₹4,000 pr hi TDS lagega jo hoga ₹1,200
Scenario 3: Financial year mai agar aapne shurat ki winnings pr TDS dia hai aur aakhir mai aapki net winnings kam ho gai to
Example
Total withdrawals in the financial year(A) | ₹40,000 |
Total deposits in the financial year(B) | ₹20,000 |
Net winnings in the financial year(A-B) | ₹20,000 |
TDS paid till date | ₹6,000 |
Iske baad agar aapki net winnings ₹10,000 se kam hoti hai to law ke according jada dia hua TDS aap refund claim kr skte hai apni annual income tax filling mai
Scenario 4: Financial year ke aakhir mai agar aapke wallet mai kuch bhi amount hai to uspe TDS lagega jisse aapka withdrawal maana jaega aur baki bcha hua amount aapke agle financial year mai wallet mai jama ho jaega. Deposit ke start mai kiya hua withdrawal pr TDS ni lagega
Example :
Total withdrawals in the financial year(A) | ₹40,000 |
Total deposits in the financial year(B) | ₹40,000 |
TDS paid till date(C) (on winning amount of ₹5,000 as initially you had positive net winnings of ₹5,000) | ₹1,500 |
Account balance at the end of Mar 31, 2024(D) | ₹30,000 |
In above scenario, following calculation is done:
Total withdrawals in the financial year(A+D) | ₹70,000 |
Total deposits in the financial year(B) | ₹40,000 |
Net winnings(A+D-B) | ₹30,000 |
30% TDS Applicable on Net Winnings(E) | ₹9,000 |
TDS paid till date(C) | ₹1,500 |
TDS Remaining to be paid(E-C) | ₹7,500 |
Matlab Mar 31, 2024 ko aapke account se kewal ₹7,500 ka hi TDS kaata jaega aur bacha hua ₹22,500 aage saal ke deposit mai jama ho jaega aur agle finacial year mai withdrawal ke time aapko iss pe koi bhi tax ni dena haim
