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Although the guidelines are focused more on gaming than gambling, they mark a shift toward formal oversight of digital platforms. These rules require companies to register with a self-regulatory body and introduce grievance redressal mechanisms. In 2023, the Ministry of Electronics and IT released draft rules for online gaming platforms under the IT Act. Players must be aware of their tax obligations, as failure to report winnings or avoid paying taxes could invite penalties. Under the Income Tax Act, gambling winnings are taxed at a flat rate of 30%, with no deductions allowed. Popular examples include rummy, fantasy sports, and poker though not all states agree on this.
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