Tax deduction on online gaming winnings required at year-end or on withdrawal, with rules for in-kind payouts. Persons paying winnings from online games must deduct tax on the net winnings in a user's account, computed as prescribed, at the end of the financial year; on withdrawal, tax must be deducted on the withdrawn net winnings and on remaining net winnings. If winnings are partly or wholly in kind and cash is insufficient, tax must be paid before release. The Board may issue binding guidelines, with Central Government approval, and definitions for online game, intermediary, user and user account are incorporated.