Income Tax Act Amendment: New Reporting Norms for Crypto-Assets Effective April 2026

Last updated: 04 February 2025


Obligation to furnish information in respect of crypto-asset Vide Finance Act 2022, taxation of virtual digital assets (VDA) has been introduced in theIncome-tax Act, 1961 (the Act), under section 115BBH of the Act in which the transfer of VDA is tobe taxed at the rate of 30% with no deduction in r

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