The income tax rate on income from playing online games is a flat rate of 30%. If the winning amount exceeds INR 10,000, the poker platform would deduct TDS at 30%. They would deposit TDS with the government, file a TDS Return, and issue a TDS certificate to the winner. The taxpayer i.e. winner should file ITR, report such income as taxable income, and claim the TDS Credit. However, the taxpayer cannot claim any refund of the TDS deducted from such income.