Rule 135: formula:—
Is rule section 194(1) ke under income compute karne ke tareeke define karta hai. Income chargeability, deductions, aur exemptions ke calculation me yeh method follow hoga.
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Bare law
Rule 135 - formula:—
135. (1) Net winnings from online games during the tax year, for the purposes of section 194(1) [Table: Sl. No. 5], shall be calculated using the following formula:— Net winnings = (A+D) – (B+C), Where,— A = aggregate amount withdrawn from the user account during the tax year; B = aggregate amount of non-taxable deposit made in the user account by the assessee during the tax year; C = opening balance of the user account at the beginning of the tax year; and D = closing balance of the user accoun
(a) "non-taxable deposit" means the amount deposited by the user in his user account and which is not taxable; (b) "taxable deposit" means any amount deposited in the user account, which is not a non-taxable deposit and includes any amount paid directly to the user not through the user account; and (c) "withdrawal" means any amount withdrawn by the user from any user account. (9) For the removal of doubts, it is hereby clarified that— (a) the user account shall include every account of user, by
Exercise or withdrawal of option for new tax regime.
Rule breakdown
135. (1) Net winnings from online games during the tax year, for the purposes of section 194(1) [Table: Sl. No. 5], shall be calculated using the following formula:— Net winnings = (A+D) – (B+C), Where,— A = aggregate amount withdrawn from the user account during the tax year; B = aggregate amount o
(a) "non-taxable deposit" means the amount deposited by the user in his user account and which is not taxable; (b) "taxable deposit" means any amount deposited in the user account, which is not a non-taxable deposit and includes any amount paid directly to the user not through the user account; and
Exercise or withdrawal of option for new tax regime.
Key takeaways
Legal Provision
Yeh rule section 194(1) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 194(1) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Computation Method
Income ya value ka calculation is rule ke under diye gaye formula/method se hi karna chahiye.
- Calculation errors se disputes ho sakte hain
- Documentation of computation rakhni chahiye
- CA se verify karwa lein
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
FAQs
Is rule section 194(1) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 194(1) ke under delegated legislation hai aur Income-tax Rules, 2026 ka part hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Income ka calculation kaise karna hai?
Rule me section 194(1) ke under income compute karne ki specific formula ya methodology di gayi hai. Use follow karne se accurate tax liability determine hoti hai.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.