All prizes shall be subject to deduction of tax (“TDS”) as per the Income Tax Act 1961. The TDS rate prescribed by the Government of India with respect to any prize money amount that is in excess of Rs. 10,000/- is 30%. TDS of 30% shall be deducted on Net Winnings (prize money amount - contest entry amount - cash bonus). If in future there is any revisions by the Government of India to the aforementioned rate, TDS will be deducted by AIO GAMES in accordance with the then current prescribed TDS rate. The Winners will be provided TDS certificates in respect of such tax deductions. The Winners shall be responsible for payment of any other applicable taxes, including but not limited to, income tax, gift tax, etc. in respect of the prize money.