As per the Government Policy under Section 194B of the Income Tax Act any user willing to withdraw INR 10,000 or more is liable to pay 30% tax.

TDS Rule on Poker Dangal :

There is no TDS deduction on any withdrawal less than INR 10,000 in a single day.

Any amount used on tables along with winnings become liable to tax.

Example :

For Tournament winnings :

Let's say a user Buy’s a ticket for INR 550 for a 50K GTD tournament and wins it for the prize amount of INR 20K. If the user is willing to withdraw the whole amount in a single day then 30% TDS will be deducted on INR 20,000.