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Tax on Chicken Road Winnings in India — TDS 30% Under Section 194BA
Section 194BA (effective 1 April 2023) imposes a flat 30% TDS on net winnings from online games — chicken road game winnings included.
Operator-Side TDS vs Self-Reporting
Indian-registered operators deduct TDS at withdrawal. Offshore operators (Curaçao-licensed) don't — you must self-report on ITR-2.
Worked Example — Chicken Road Tax Calculation
Total deposits₹50,000
Total withdrawals₹1,20,000
Net winnings₹70,000
TDS owed₹21,000 (30%)
Effective post-tax win₹49,000
How to File on ITR-2 (Step-by-Step)
- Schedule OS — Income from Other Sources.
- Add row: "Winnings from online games (Sec 115BB)".
- Enter net winnings amount.
- Compute tax at 30% flat.
- If TDS already deducted, claim credit in Schedule TDS.
PAN & Aadhaar Requirements
Most operators require both for withdrawals above ₹10,000. Aadhaar masking is fine; PAN must match KYC name.
Reviewed by [Chartered Accountant]. Last updated April 2026.