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Income Tax · Topic

Cryptocurrency & VDA

Virtual Digital Asset compliance — flat-rate taxation, the no-set-off rule, allowed/disallowed expenses, TDS.

Articles in this topic 2

  1. 01

    Cryptocurrency and Virtual Digital Asset Taxation in 2026

    Virtual Digital Assets -- cryptocurrencies, Non-Fungible Tokens, specified digital tokens -- are taxed under one of the most punitive frameworks in Indian income-tax: 30% flat with NO offset / set-off / carry-forward of losses. Finance Act, 2022 introduced section 2(47A…

  2. 02

    Cryptocurrency and Virtual Digital Asset Taxation in 2026

    If a Futures and Options trader and a cryptocurrency trader walk into a Chartered Accountant's office on the same morning, both with comparable profits, they will leave with very different tax bills -- and very different P&L statements. The Futures and Options trade…