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

Online game winnings are subject to tax deduction at source by the person responsible for payment, at the rates in force, on net winnings computed under Rule 135. No monetary exemption threshold applies. Deduction is required upon withdrawal from the user account and at the end of the tax year on net winnings remaining in the 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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