Playing on Dream11 or similar platforms does not fall under dual employment, as dual employment generally refers to holding two jobs with two different employers simultaneously. Dual employment would involve receiving salaries or wages from multiple employers, which is not the case here.

Here's a breakdown to clarify:

1. Section 194BA: This section relates to tax deducted at source (TDS) on winnings from online games like Dream11. The ₹3 deduction you see is TDS on the winnings, not employment income. It’s automatically deducted when your winnings cross a certain threshold, so it won’t affect your employment status.

2. Form 26AS: Form 26AS is a consolidated statement of tax deducted, tax collected, and advance tax paid. TDS from online gaming platforms will appear here, but it’s listed under “Other Sources,” not “Salary.” This ensures it is clear it’s not employment income.

3. Tax Implications: Income from Dream11 falls under income from other sources when you file your tax return, and it is not considered salary income or part of dual employment.

In summary, this TDS deduction from Dream11 is unrelated to dual employment and simply reflects tax on your gaming winnings. You should report it as income from other sources when you file your tax return.

It does not come under dual employment 

you have just played some games and earned some income 

It is not dual employment 

Dream 11 is considered as a skilled game and not an employment therefore there is no question of dual employment, don't worry due to an imaginary concept.

Any income derived out of such games or any other remuneration are subjected to tax deducted at source, hence don't spread your imagination on any unfounded concept.

- As per Finance Bill 2023, under Sections 115BBJ and 194BA have been introduced to tax the user's winnings on different gaming platforms. 

- Further, the Online gaming organizations are instructed to deduct TDS at the rate of 30% on any winnings drawn by a user from winning online games if it exceeds the threshold of Rs.10,000.

- Hence, the said deduction is not due to Dual Employment and it is tax deduction.

Dear Client,

In the Present Scenario, you are working in an MNC and also play fantasy games such as Dream 11. Whether the same would be considered as dual employment is your query. Herein, firstly, with respect to the nature of income, the income from such games may be classified as 'Income from other sources' under the Income Tax Act, and hence tax may be deducted for the same. With respect to dual employment, playing Dream11 may not constitute another employment apart from working in MNC, as it is a form of investment or a game, and not an employment as such. Additionally, since the TDS has been deducted, the amount would be reflected in your Form 26 AS. However, you must declare your income from the game as well, to avoid any further issues with the tax authorities.

Hope you find this answer beneficial for resolving the dispute.

These cases are very common in various Courts of India. I can understand your concern in this regard. My team has dealt with various disputes of such nature.

Such prize money is taxable under section 115BBJ of the Income Tax Act on which tax is deductible at source at the rate of 30% under section 194BA of the Income-tax Act.   As per Supreme  Court recent judgements,  it  has  been made  crystal  clear  that  the  Dream  11  is  not  a gambling  and  is  purely  a  game  of  skill  thereby  attracting  18%  of  the  GST  on  the  income  earned  through commission by the company. It is not dual employment as it is game of skill. 

Detailed discussion is required in such cases with relevant documents. You may contact my secretary to connect with me for clarification.