The government is considering tightening the Tax Deducted at Source (TDS) framework for the online gaming sector to ensure that a better audit trail can be established for the money spent and earned from such activities and check evasion. Also, given the buoyancy in tax collections, the budget target for the next fiscal (2023-24) is likely to be higher, Central Board of Direct Taxes (CBDT) chairman Nitin Gupta said on Tuesday. "TDS provision needs a tweak for better audit trail," Gupta said on the sidelines of the inauguration of Taxpayers Lounge at India International Trade Fair (IITF).