Under the black money law, one has to disclose the income earned through an online game, if he maintains an e-wallet or a virtual card account, which is funded by income taxable in India, on a website hosted in a foreign country.
This is just one of the clarifications issued by the Central Board of Direct Taxes (CBDT) on the black (unaccounted) money law, as well as on the three-month compliance window. The clarifications, or frequently asked questions (FAQs), were issued 27 days ahead of the closure of the window on September 30. One of the clarifications assured confidentiality for disclosures for those availing the compliance window.

Source - http://www.business-standard.com