Circular No. 5/2023 — Guidelines for removal of difficulties under sub-section (3) of section 194BA (TDS on online gaming)

Published: 22 May 2023

Status: ✔ In force

Number: 5/2023

In plain English

Guidelines for removal of difficulties under sub-section (3) of section 194BA (TDS on online gaming). Official CBDT circular No. 5/2023, dated 22 May 2023.

The official document

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Read the official CBDT circular (PDF)

Official CBDT circular No. 5/2023 — opens the official PDF on incometaxindia.gov.in.

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Our explanation is a plain-language summary for general understanding, not advice on your specific matter. The official CBDT copy prevails. © EaseValue Advisors LLP.

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