Crypto-related transactions and their regulatory and tax implications have become a prominent topic of discussion. In respect of India, the paper takes a look at the relevant existing legislation and its effectiveness especially as the adoption of cryptocurrency and other virtual digital assets is increasing across different sectors.
Article citation: N.Jalan, Taxation of Virtual Digital Assets, Asia-Pacific Tax Bulletin, 2023 (Volume 29), No. 1
The views in all sections are personal views of the author.