Online game winnings attract tax deduction on net winnings at withdrawal and year-end, with special rules for in-kind prizes.

Tax deduction at source on online-game winnings applies to any person making the payment and is charged at the rates in force on prescribed net winnings. No monetary exemption threshold applies. Tax must be deducted upon withdrawal of net winnings from the user account and at the end of the tax year on net winnings remaining in that account. For wholly in-kind winnings, or mixed winnings with insufficient cash, tax must be paid before the winnings are released.

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