Virtual Digital Assets
Exchange se data department ke paas pehle se pahunch chuka hai. Sahi computation, Schedule VDA aur 194S ka TDS match — teenon ek saath karne padte hain.
Safidon · Delhi (Burari) · PAN India — kaam poora online ho jata hai
Tax withdrawal par nahi, transfer par lagta hai. Ek coin bech kar doosra khareeda — wo bhi transfer hai. Bank mein paisa aaya ya nahi, isse farak nahi padta.
Indian exchanges 194S ke tehat 1% TDS kaat kar report karte hain, aur wo aapke AIS/26AS mein aata hai. ITR mein wo entries na hon toh mismatch notice seedha aata hai.
Rules
Ye normal capital gain jaisa nahi chalta — Income-tax Act mein VDA ke liye alag section hai, aur usme chhoot bahut kam hai.
Section 115BBH ke tehat VDA transfer ke gain par flat 30% (plus surcharge aur cess). Aapki income ₹5 lakh ho ya ₹50 lakh — rate wahi rehta hai.
Kharidne ki cost ke alawa kuch bhi deduct nahi hota — na exchange fees, na internet, na laptop, na advisory fees. Isliye “expenses nikaal kar” wala calculation yahan kaam nahi karta.
Ek coin ke loss ko doosre coin ke profit se adjust nahi kar sakte, salary ya business income se toh bilkul nahi. Aur loss agle saal carry forward bhi nahi hota.
Transfer par 1% TDS. Indian exchange khud kaat leta hai; P2P aur wallet-to-wallet mein zimmedari buyer ki hoti hai. Ye TDS aapka credit hai — claim karna aapke haath mein hai.
ITR mein VDA ke liye alag schedule hai jisme acquisition date, transfer date, cost aur consideration jaate hain. Sirf net figure daal dena baad mein query khada karta hai.
Bina paise ke mila hua VDA receiver ke haath mein taxable ho sakta hai. Mining ya staking se aaya reward, aur baad mein uska transfer — dono alag events hain.
Cases
Har case ka data source alag hota hai — isliye pehla kaam statement nikalna aur reconcile karna hota hai, computation baad mein.
WazirX, CoinDCX, Zebpay type accounts — trade report download, 194S TDS ka 26AS/AIS se milan, aur Schedule VDA.
Binance, Bybit, OKX ya P2P deals. Yahan TDS apne aap nahi katta, aur agar aap resident hain toh foreign holdings ki reporting ka sawal bhi alag se khada hota hai.
MetaMask, Ledger, Trust Wallet. On-chain data se transfers nikaal kar cost basis banate hain — yahi sabse zyada time leta hai.
Reward milne par ek treatment, baad mein bechne par doosri. Dono alag-alag record karne padte hain warna double taxation ka risk banta hai.
NFT bhi VDA ki definition mein aa sakta hai. Royalty aur secondary sale ka treatment alag dekhna padta hai.
Freelancer ya business ko USDT/BTC mein payment mila — wo business income hai, VDA gain nahi. Do alag heads, do alag rates.
Process
Sabhi exchanges, wallets aur P2P ka statement ek jagah. Jo missing hai wo hum list bana kar maangte hain.
AIS, 26AS aur exchange report ka milan. 194S TDS ka har entry match hona chahiye.
Cost basis, transfer-wise gain, aur business income vs VDA gain ka alag-alag bifurcation.
Schedule VDA ke saath ITR file, aur working papers aapko de dete hain — notice aaye toh jawab ready rehta hai.
Fees
Crypto ka kaam transaction count par chalta hai, isliye starting point yahan diya hai. Statement dekh kar exact number pehle bata dete hain, kaam shuru karne se pehle.
Ek Indian exchange, seedhe buy-sell, limited transactions
₹3,500 se shuru · + GST
Exact fee scope dekhne ke baad fix hoti hai
Kai exchanges, P2P deals, wallets ya foreign platforms
₹7,500 se shuru · + GST
Exact fee scope dekhne ke baad fix hoti hai
Pichhle saalon ki trading declare nahi hui, ya notice aa gaya
₹15,000 se shuru · + GST
Exact fee scope dekhne ke baad fix hoti hai
Is page par di gayi jaankari general information hai, professional advice nahi. Tax positions facts aur us waqt ke law par depend karti hain — apne case ke liye humse baat kar lijiye.
Haan. Loss par tax nahi lagta, lekin transactions reportable hain aur exchange ne unhe already report kar diya hai. Report na karne se mismatch banta hai — aur mismatch hi notice ki sabse aam wajah hai.
Nahi. VDA ke case mein ek asset ka loss doosre asset ke gain se set off nahi hota. Isliye kai baar tax net profit se zyada nikal aata hai — ye pehle se pata hona chahiye, filing ke din nahi.
Haan. 1% TDS sirf advance collection hai, final tax nahi. Actual liability 30% par banti hai, aur kata hua TDS usme credit hota hai — wo claim karne ke liye return file karna zaroori hai.
Aapki residential status par depend karta hai. Resident aur ordinarily resident hain toh foreign assets ki alag reporting ka sawal aata hai, aur uski galti par penalty income se bahut bada ho sakta hai. Ye hum case-by-case dekh kar batate hain.
Dene wale aur lene wale — dono ka treatment alag hai, aur rishta kya hai isse bhi farak padta hai. Details bhej dijiye, hum saaf-saaf bata denge.
Nahi. Hum kya khareedna ya bechna hai uspar advice nahi dete. Humara kaam sirf taxation, reporting aur notices tak hai.
Aur bhi
Exchange ka report file WhatsApp par bhej dijiye. Hum dekh kar batayenge ki kitna kaam hai, kitni fees lagegi, aur koi risk area hai ya nahi. Iske liye koi charge nahi.