New Dawn for India’s Online Gaming Industry: Overhaul of Regulatory and Tax Regime for Online Games

MONDAY, April 24, 2023

07:30 PM – 09:00 PM (IST)



Just one quarter into 2023, the Government of India has begun delivering on its promise to support the sunrise online gaming industry. The AVCG (Animation, Visual Effects and Gaming) Task Force’s report suggested several measures to boost India’s online gaming industry. The industry’s calls for Central regulations were answered with a Central Ministry (MeitY) being appointed for the industry, and the introduction of Central rules to regulate real money online games. Years-old ambiguity on TDS obligations applicable to online gaming operators was answered with clarity being provided on tax base, and timing of deduction of tax deducted at source (TDS) for online games in the Union Budget announcement (2023).

However, while several promising steps towards certainty have been taken, ambiguities and questions remain open. Will the new Central regulations quell State-wise action against skill gaming platforms? Will self-regulatory gaming bodies designated under the Central rules effectively regulate the industry? Will the long- anticipated Goods and Services Tax (GST) framework support the growth of the industry?

We aim to answer these questions, and more in our Webinar ‘NEW DAWN FOR INDIA’S ONLINE GAMING INDUSTRY: OVERHAUL OF REGULATORY AND TAX REGIME FOR ONLINE GAMES’. We break down the developments in the first quarter of 2023, discuss where further clarity and work is required, and muse what the rest of the year will bring. We are joined by leading industry professionals, along with our legal and tax experts at NDA.

Flow of the session

07:30 – 08:45 PM (IST)

Panel Session

08:45 – 9:00 PM (IST)

Audience Q&A


Kapil Chaudhary

General Counsel

Junglee Games

Kapil Chaudhary is an established and reputable legal, privacy & technology professional with over two decades of experience in General Counsel leadership roles, advising on a wide-variety of risk, technology and commercial issues. He's served in Legal leadership roles across companies like Schumberger, IBM, Autodesk and Twitter. He's a Member, IAPP and Fellow, Singapore Institute of Arbitrators. As General Counsel for Junglee Games and part of the international Legal and Risk team at Flutter International, he currently leads the Legal, Risk, Regulatory and Policy function at India's fastest growing online skill based gaming company.


Roland Landers


All India Gaming Federation

Roland Landers is the CEO of the All India Gaming Federation, India’s apex self-regulatory gaming body. The All India Gaming Federation (AIGF) is the oldest, largest and the most diverse industry association for online gaming in India. AIGF currently has over 100 online gaming companies and game developer studios as members, with a combined user base of more than 40 crore Indians. AIGF also established the first self-regulatory body, All India Skill Gaming Council (AISGC) for the skill gaming sector in 2016. Roland is an accomplished leader in Online Gaming & Sport Business with comprehensive experience of over 25 years in managing and executing strategic initiatives that have contributed to profitable business growth.


Afaan Arshad

Leader, International Tax

Nishith Desai Associates

Afaan Arshad is member of the International Tax Group at NDA. He has obtained a bachelor’s degree in law from School of Law, Christ University Bangalore. He specializes in a vast array of issues within the domain of international tax advisory and litigation. Some areas of focus include tax treaty law, indirect transfer tax, Indian GAAR, transfer pricing, cross border transactions, tax indemnities, digital taxation etc. He is also a member of the Warranty & Indemnity Insurance Practice Group at NDA that assists insurance companies with their legal underwriting for India-focused transactions.



Leader, TMT, IP and Gaming Law Practice Group

Nishith Desai Associates

Tanisha is an integral member of the TMT, IP and Gaming Law Practice Group at the multi-skilled, research based international law firm Nishith Desai Associates. She has been recommended as a Leading Lawyer for Gaming in India by Who’s Who Legal in 2021 and 2022.

Tanisha has advised clients across various industries including gaming, IP, media and entertainment, and general commercial laws. She has been particularly involved in advising clients on gaming transactions, structuring operators’ India businesses, and in issuing opinions on the legality of game formats (including social games, Poker, Rummy and Fantasy Sports).

Apart from transactional and advisory work, she has also been integrally involved in a number of litigations and arbitrations and pre- litigation strategy in the gaming and media and entertainment industry.

Tanisha has played a key role in the firm’s policy initiatives and representations to the Government. She regularly writes thought leadership and research articles and papers for internationally acclaimed publications in the gaming space. Tanisha has completed her LLB in the UK as well as in India.


Ipsita Agarwalla

Member, International Tax and Fund Formation Practice

Nishith Desai Associates

Ipsita has over 5 years of experience in international taxation, M&A and fund formation. She is experienced in advising several clients on domestic M&A transactions and restructurings, inbound investments and repatriation, private equity transactions.

She frequently advises on tax issues to several technology companies on tax and structuring issues, from an international tax and GST perspective including on upcoming technologies and digital products such as block-chain, crypto, non-fungible tokens and gaming. She is passionate regarding the social finance and impact investment space. She has assisted in the launch of one of India’s first-of-a-kind, USD 14.4 million Skill Impact Bond.

She is also a member of the funds practice at Nishith Desai Associates where she advices on funds structuring and documentation of funds (domestic including GIFT City funds and offshore funds). She is also involved in advising various private equity clients with respect to their carry structures. She is extensively involved in the firms’ effort on identifying new opportunities and leveraging the new international financial services centre at GIFT City, Gujarat.

She also writes regularly on contemporary international tax issues and has been involved with several initiatives within the firm, particularly for taxation of financial transactions and digital taxation.




Head – TMT & IP

Nishith Desai Associates

A practicing lawyer for 24 years, Gowree Gokhale leads the IP, Technology, Media and Entertainment, and data protection law practices of Nishith Desai Associates. She has assisted several international businesses in India entry strategy, corporate and strategic deals, litigation and arbitration in TMT and Pharma sector.

Gowree Gokhale is a member of the prestigious International Masters of Gaming Law (IMGL) a closed-group of lawyers specialising in gaming laws.

She has spearheaded several policy initiatives for the TMT and Pharma industry including for online content companies, gaming industry, IT industry as also for privacy and data protection laws. She has also been consistently working on high tech industry aspects. She has been named in several legal directories, including in in the Hall of Fame (TMT) in Legal 500.

One of the foremost authorities on IP management and protection strategy, Gowree has been the leading voice on several IP and technology related matters. She has been instrumental in devising IP litigation strategies for clients and has led several IP litigations before several prestigious forums in India.