Tax on online gaming winnings now attracts a flat tax plus additional income-tax computation and mandatory withholding. Winnings from online games are taxed by applying a flat tax on net winnings and by computing additional income-tax as if the taxpayer's total income were reduced by those net winnings. Tax must be withheld at source at the prescribed flat rate on net winnings. 'Online game', 'internet' and 'computer resource' are defined to determine scope, and the method to compute 'net winnings' is prescribed by the relevant rule.