Answer

Digital economy · Online Gaming

Professional gamer income: tournaments, streaming, brand deals

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  1. Facts

    Professional gamers have multiple income streams with different tax treatment:

  2. Provisions and law

    • IT Act, Sec 26, 194, 393 (old 28, 115BBJ, 194J) | GST, Sec 9

  3. Analysis

    Tournament prize money: Sec 115BBJ (now Sec 194 Table Sl. No. 5), 30% flat. TDS deducted by tournament organiser or platform. No deductions allowed. Streaming income (Twitch, YouTube Gaming, donations): Business income, slab rate. Can deduct equipment, internet, gaming PC, setup costs. If above ₹20L: GST registration required. Brand deals / sponsorships: Professional income, 10% TDS by Indian companies. Slab rate tax. GST on service. Coaching / content creation: Professional service, Sec 58 (old Sec 44ADA) presumptive if eligible, or detailed books. GST if above ₹20L.

  4. Conclusion

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