Tax on winnings from online games: separate flat tax on net winnings plus regular tax on remaining income.

Where an assessee's total income includes winnings from any online game, the income-tax payable is the aggregate of (i) tax calculated on net winnings from such online games during the previous year, computed as prescribed, at the rate of thirty per cent; and (ii) the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the net winnings; definitions of "computer resource", "internet" and "online game" are specified.

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