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.