Online game winnings attract withholding on net winnings upon withdrawal and at the tax-year end.

Tax deduction at source applies to net winnings from online games, with no monetary exemption threshold. Any person paying such winnings must deduct tax at the rates in force when net winnings are withdrawn and at the end of the tax year on net winnings remaining in the user's account. Net winnings are computed under Rule 135. For winnings wholly in kind, or partly in cash and kind where cash is insufficient, tax must be paid before the winnings are released.

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