Tax on gambling winnings: flat-rate levy with separate withholding; deductions, loss set off and rebates excluded, online-game exclusion applies. Winnings from lotteries, races, card games and other gambling are taxed under a special regime: taxed at a prescribed flat rate while the remainder of income is taxed normally; no expenditure deductions are allowed and losses cannot be set off against such winnings. Amounts payable to government or conducting agencies may be deducted when computing taxable winnings and for withholding purposes. A withholding obligation applies at the prescribed rate, and standard rebate and basic exemption do not apply to such winnings. The provision excludes winnings from online games from the specified assessment year.