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The Supreme Court and multiple High Courts have held that fantasy sports are games of skill, not gambling. This distinction matters for legality, gambling is a state subject and prohibited in many states. Fantasy sports are legal across India.
Digital economy · Online Gaming
Fantasy sports, Dream11, My11Circle: skill game or gambling?
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
IT Act, Sec 194 (old 115BBJ) | Supreme Court ruling in Gaussian Networks
Analysis
For income tax: The legal classification doesn't matter. Sec 194 Table Sl. No. 5, Income-tax Act 2025 (old Sec 115BBJ) taxes all "net winnings from online games" at 30%, it doesn't distinguish between skill and chance. Fantasy sports winnings = 30% tax. Practical compliance: Dream11, My11Circle, MPL, and other platforms deduct TDS at 30% under Sec 393 (old Sec 194BA) before crediting to your bank. This TDS appears in your Form 168 (old Form 26AS). You must declare the gross winnings in ITR even if TDS has been deducted, the TDS is advance tax credit, not final tax.
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