Description
“Taxation Regime for Online Gaming” – 2023 Edition by CA. R.S. Kalra offers a comprehensive and timely analysis of how online gaming is taxed in India. With the rising popularity of fantasy sports, skill-based games, and digital casinos, this book examines the legal framework, income tax implications, and recent TDS provisions introduced under the Finance Act, 2023.
It covers the evolution of online gaming law, income computation methods, filing obligations, and compliance timelines, along with useful illustrations and statutory forms. This book is essential for gaming platform operators, legal professionals, tax consultants, chartered accountants, and financial regulators.
| About Taxation Regime for ONLINE GAMING |
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Chapter 1Introduction
Chapter 2Legal Position of Online Fantasy Sports Gaming in India
Chapter 3Models of Online Gaming
Chapter 4Top Online Games in India
Chapter 5Online Gaming – A Game of Chance or Skill
Chapter 6Taxabilty of Online Gaming Income – upto 31.03.23
Chapter 7Taxabilty of Online Gaming w.e.f. 01.04.2023
Chapter 8TDS Provision Related to Online Gaming
Chapter 9Computation of Tax on Income from Online Gaming
Chapter 10 Time Limit for Deposit of Tax Deducted at Source
Chapter 11 Forms and Time Limit for Submitting Quarterly Statement of Tax Deduction (TDS Returns)
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