Online game winnings tax applies at a flat 30% rate on net winnings under the prescribed computation method. Income by way of net winnings from online games is subjected to tax at a flat rate of 30 per cent. The charge applies to any person and is computed on net winnings from an online game in the manner prescribed. The provision continues the same tax treatment for net winnings from online games and retains the broad definition of online game as a game offered on the internet and accessible through a computer resource, including a telecommunication device.