Tax on winnings from online games imposes a separate tax on net winnings and preserves tax on remaining income. Section 115BBJ mandates that where an assessee's total income includes winnings from online games, tax payable is the aggregate of tax on net winnings computed as prescribed and the tax chargeable on the assessee's remaining income after excluding those net winnings; it also defines 'computer resource', 'internet' and 'online game' for scope.