Tax on crypto & NFTs
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India announced plans to introduce a digital currency next year and tax cryptocurrencies and NFTs on 1ST February 2022, as the world's second-biggest internet market draws closer to recognizing cryptocurrencies as legal cash. The crypto community in India has applauded the news in Budget 2022 of a flat 30% tax on revenue from the transfer of virtual digital assets (VDAs), such as cryptocurrencies and non-fungible tokens (NFTs). Despite the high VDA tax rate, they are pleased that cryptocurrency has earned some respect by being mentioned in an official Budget document for taxes purposes. Finance Minister Nirmala Sitharaman has stressed, however, that imposing a tax on revenue from VDAs, including cryptocurrency, does not imply that they have been proclaimed lawful. While the imminent bill to govern virtual digital assets will provide considerable clarification on the legality of Crypto, a number of crypto investors are unsure how to calculate their tax burden.
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The document discusses key aspects of the Goods and Services Tax (GST) in India, including:
1. It defines the scope of supply under GST to include all forms of supply of goods and services for consideration in the course of business. It also covers import of certain services.
2. It outlines various types of supplies - taxable supplies, exempt supplies, non-taxable supplies, deemed exports and import of goods/services.
3. It provides details around composition scheme under GST for small businesses with turnover up to Rs. 50 lakhs, including lower tax rates, exemption from maintaining detailed records and paying tax under reverse charge.
Supply under gst 23.5.17
The document discusses key aspects of the Goods and Services Tax (GST) in India, including:
1. It defines the scope of supply under GST to include all forms of supply of goods and services for consideration in the course of business. It also covers import of certain services.
2. It outlines various taxable, exempt and non-taxable supplies. Exempt supplies include basic food items and petroleum products.
3. It provides details around composition scheme for small businesses with turnover up to Rs. 50 lakhs, which allows payment of tax at concessional rates and simplified compliance.
Changes made by Finance Act 2017 and TCS related provisions
1. The document discusses key amendments made in the Income Tax Act relating to tax collection at source (TCS), tax deducted at source (TDS), rates of income tax, and capital gains tax.
2. Notable changes include a reduction in TCS rates for certain goods and services, an increase in the threshold for TCS on sale of motor vehicles, and restrictions on cash transactions exceeding Rs. 10,000.
3. Income tax rates were reduced for individuals with income up to Rs. 5 lakhs and the surcharge threshold was increased. The holding period for assets to qualify as long-term was reduced to 24 months.
TDS 194C & 194I
TDS is required to be deducted from payments made to resident contractors or sub-contractors under section 194C of the Income Tax Act if the aggregate amount exceeds Rs. 75,000 in a financial year. TDS of 1% or 2% depending on the recipient must be deducted unless the PAN is not quoted, in which case the rate is 20%. The deducted TDS must be deposited with the government within 7 days of the end of the month in which the deduction was made.
20_PPT on GST Exemptions.powerpoint presentation
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Description of Goods
Rate
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Conditio
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This document summarizes exemptions for goods and services under the GST regime in India. It provides details of various notifications listing exempt goods and services. It also describes the speaker's qualifications and experience in GST advisory, audit and training. Key points:
1) The document outlines various Central Tax Rate notifications specifying exempted goods and services.
2) It defines "exempt supply" and exemptions for entities engaged exclusively in exempt activities.
3) The speaker is a qualified chartered and cost accountant with expertise in GST implementation and training. He has conducted
Similar to Tax on crypto & NFTs (20)
Taxmann's Copy of Memorandum to Finance Bill, 2021
Taxmann's Copy of Memorandum to Finance Bill, 2021
Income Tax Amendments Applicable to AY 2020-21 (FY 2019-20)
Income Tax Amendments Applicable to AY 2020-21 (FY 2019-20)
Changes made by Finance Act 2017 and TCS related provisions
Changes made by Finance Act 2017 and TCS related provisions
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The National Health Authority (NHA) is pursuing a two-pronged strategy to expand the scope and scale of Ayushman Bharat PMJAY. Beneficiary identification and hospital utilization are examples of these. The NHA is relaunching Aapke Dwar Ayushman with zeal.
MCA PAYMENT SERVICE 2022
When users use chargeable services, MCA collects payments from them. The fees to be charged for such services are determined by the type of service requested and the pricing laws in place. The user has the option of making a payment "Online" or "Offline."
Meaning and legal framework of Director Identification Number (DIN)
DIN stands for Director Identification Number, which is issued by the Central Government to anybody who wishes to become a director or who is already a director of a firm. The notion of Director Identification Number (DIN) will be discussed in this article based on some important topics.
NEW RETAIL DIRECT INVESTOR SCHEME
The document summarizes the Retail Direct scheme introduced by the Reserve Bank of India. The scheme allows individual investors to buy and sell government bonds online through a dedicated Retail Direct Gilt (RDG) account. To open an RDG account, an individual needs a valid KYC document, email, mobile number, Indian bank account and PAN number. Investors can register on the online portal, verify their identity, and access their RDG account to buy and sell bonds in the primary and secondary markets. There are no fees for opening or maintaining the RDG account.
WHAT IS THE TDS RATE ON CASH WITHDRAW FROM BANK OR POST OFFICE
If a person has not filed an income tax return (ITR) in the previous three financial years, cash withdrawals from his or her savings or current bank account would be subject to TDS if the total amount withdrawn in a financial year exceeds Rs 20 lakh.
Tax on Provident Fund contribution
From the current financial year 2021-22 onwards, the CBDT has said that two distinct PF accounts must be kept, one for taxable contributions and the other for non-taxable payments.
what are the documents required transfer from NRO to NRE
To transfer a vehicle from the National Register of Ownership (NRO) to the National Register of Enrolment (NRE), 5 documents are required: 1) Original Registration Certificate (RC), 2) Valid Insurance, 3) PUC Certificate, 4) Form 29 and Form 30, and 5) Address Proof.
30 important changes in balance sheet & P/L account of private limited company
A balance sheet is a financial statement report that depicts the financial situation on a specific date. An organization's balance sheet has a wealth of information that can be used to assess financial stability and commercial performance. The balance sheet is a report version of the accounting equation, which states that the total assets must always equal the total liabilities plus shareholder's capital.
P&L depicts an organization's total revenue, expenses, and profits/losses for a given time period. A profit and loss statement also contains information on the company's operations.
Various major changes have been made in Division I of Schedule III:
1) Ageing schedule of Trade receivables
2) Rounding off of figures
3) Shareholding of promoters disclosure
4) Major ratio and comparison with previous year ratio
5) Disclosures relating to cryptocurrency
How to file form-1 (equalization levy) on new income-tax portal?
On or before the 30th of June immediately following the financial year, the statement in Form No.1 in respect of all the specified services chargeable to the equalization levy must be given.
The equalization levy would be 6% of the amount of consideration for specified services received or receivable by a non-resident not having a permanent establishment ('PE') in India, from an Indian resident carrying on business or profession, or from a non-resident having a permanent establishment in India.
Rates of stamp duty in Chhattisgarh
When land is registered, then in addition to the government rate, stamp duty and registration fee have to be paid separately. These charges vary according to different land, place, and type. If you are going to buy any land in Chhattisgarh, then first of all you should check the CG govt rate of land. After this, you can find out the rates of stamp duty and registry charges. All these facilities are available online.
Tax benefit under NPS for 2021
NPS is India's national pension system that aims to encourage retirement savings. It is regulated by PFRDA and open to all Indian citizens. Contributions can be invested in government bonds, bills and shares. Subscribers receive a PRAN number and can choose from various pension fund managers. Contributions up to Rs. 1.5 lakh are eligible for tax deductions under sections 80CCD(1) and 80CCD(1B). Partial withdrawals are allowed for specific needs but are tax exempt. At retirement, up to 60% of the corpus can be withdrawn tax free with the remaining 40% used to purchase an annuity.
HOW TO FILE FORM-29B IN THE NEW INCOME-TAX PORTAL?
This document provides instructions for Chartered Accountants on how to file Form 29B for a taxpayer through the new income tax portal. The CA and taxpayer must be registered with valid IDs and the CA's digital signature certificate cannot be expired. Form 29B has three parts and annexures that the CA can access depending on the taxpayer's circumstances. The CA fills out the form, the taxpayer reviews it for acceptance, and then the form is filed through the income tax portal.
WHAT IS WILLS ?
This document discusses wills, including what a will is, types of wills, how to prepare a will, who can make a will, reasons to make a will, executors, and registering wills. A will outlines wishes for property distribution and minor children upon death. There are unprivileged and privileged wills, with different requirements depending on the testator's occupation. Preparing a will involves gathering information about the testator and beneficiaries. Anyone of sound mind can make a will. Reasons to make a will include clearly defining who receives assets, controlling who benefits, choosing guardians, and reducing estate taxes. Executors carry out the testator's wishes, and a will can be registered for additional legal
IMPORTANT FORMS UNDER INCOME TAX
The Income Tax Department has announced forms for filing I-T returns for the 2020-21 fiscal year, which is a significant development in the field of taxation. In spite of the ongoing COVID pandemic and to make it easier for taxpayers, no major changes to the ITR Forms have been made in relation to last year's ITR Forms. Only the bare minimum reforms were introduced as a result of revisions to the Income-tax Act of 1961.
TAX AUDIT LIMIT U/S 44AB
The document discusses recent amendments made to Section 44AB of the Indian Income Tax Act regarding tax audit limits. Previously, the limit was 1 crore if cash receipts or payments exceeded 5%, but this was increased to 5 crores. Now in Budget 2021, the limit has been further increased to 10 crores. However, a clause has been added such that if receipts or payments are made via non-account payee bank cheques or drafts, the limit could be reduced to 1 crore. It is now the responsibility of the assessee to provide evidence that payments and receipts made via cheques or drafts were account payee, otherwise the 1 crore limit will apply for mandatory tax audit.
Chhattisgarh Budget 2021-22
On 1st March 2021, CM Bhupesh baghel presented the budget for the state of Chhattisgarh. There are many schemes related to agriculture, education, health that lead Chhattisgarh to grow in the best possible way. For the first time, any state will present a separate budget for the child. The youth are having many expectations, that the CM will talk about the employment opportunity in the budget but again no such mention of employment. No provisions for tax.
Need for tax exemption to increase demand
The new year's Union budget for 2021 is about to come. Check what all expectations common people have from the government.
New rules from 1st January
From January 1, 2021, new rules will apply to taxes, electricity, roads, mobile phones, cars, banking, and other essential things that will impact budgets. The document outlines 10 new rules: 1) Positive pay system for checks over Rs. 50,000, 2) Fixed timeframe for electricity connections, 3) Changes to GST return rules, 4) Mandatory Fastag for tolls, 5) Increased car prices, 6) New rules for multi-cap mutual funds, 7) Requiring a '0' prefix for landline calls to mobiles, 8) Apps like WhatsApp stopping support on older devices, 9) Standardized lower premium term life insurance, and 10) Potential additional charges for U
New year,new rules
New rules coming into effect in 2021 will directly impact various areas of people's budgets. Ten key areas that will see rule changes include checks, electricity access, GST returns, vehicle tolls requiring Fastag, increased car prices, mutual fund investment allocation, landline call dialing, smartphone compatibility with WhatsApp, standardized term life insurance, and additional charges for UPI payments. The document outlines the new rules for each of these 10 essential areas and how they will affect consumers from January 1.
Rule 86B
The government has introduced Rule 86B to the GST rules to prevent tax evasion. The new rule mandates that businesses with a monthly turnover over 50 lakh rupees must pay 1% of their GST liability in cash, while the remaining 99% can be paid using input tax credits as before. This is aimed at curbing the use of fake invoices to claim input tax credits. Certain businesses, such as those whose directors pay over 1 lakh in income tax or received over 1 lakh in GST refunds last year, will be exempt from this rule. When calculating turnover for this rule, supplies exempt from GST and those with a zero tax rate will not be included.
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Independent Study - College of Wooster Research (2023-2024)
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
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What's a worker’s market? Job quality and labour market tightnessLabour Market Information Council | Conseil de l’information sur le marché du travail
In a tight labour market, job-seekers gain bargaining power and leverage it into greater job quality—at least, that’s the conventional wisdom.
Michael, LMIC Economist, presented findings that reveal a weakened relationship between labour market tightness and job quality indicators following the pandemic. Labour market tightness coincided with growth in real wages for only a portion of workers: those in low-wage jobs requiring little education. Several factors—including labour market composition, worker and employer behaviour, and labour market practices—have contributed to the absence of worker benefits. These will be investigated further in future work.Seminar: Gender Board Diversity through Ownership Networks
Seminar on gender diversity spillovers through ownership networks at FAME|GRAPE. Presenting novel research. Studies in economics and management using econometrics methods.
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你做代理，可以改变自己，改变他人，给他人和自己一个机会大块就啃啃得满嘴满脸猴屁股般的红艳大家一个劲地指着对方吃吃地笑瓜裂得古怪奇形怪状却丝毫不影响瓜味甜丝丝的满嘴生津遍地都是瓜横七竖八的活像掷满了一地的大石块摘走二三只爷爷是断然发现不了的即便发现爷爷也不恼反而教山娃辨认孰熟孰嫩孰甜孰淡名义上是护瓜往往在瓜棚里坐上一刻饱吃一顿后山娃就领着阿黑漫山遍野地跑阿黑是一条黑色的大猎狗挺机灵的是山娃多年的忠实伙伴平时山娃上学阿黑也摇头晃脑地跟去暑假用不着上学阿钩
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Delve into the world of STREETONOMICS, where a team of 7 enthusiasts embarks on a journey to understand unorganized markets. By engaging with a coffee street vendor and crafting questionnaires, this project uncovers valuable insights into consumer behavior and market dynamics in informal settings."
5 Tips for Creating Standard Financial Reports
Well-crafted financial reports serve as vital tools for decision-making and transparency within an organization. By following the undermentioned tips, you can create standardized financial reports that effectively communicate your company's financial health and performance to stakeholders.
1：1制作加拿大麦吉尔大学毕业证硕士学历证书原版一模一样
原版一模一样【微信：741003700 】【加拿大麦吉尔大学毕业证硕士学历证书】【微信：741003700 】学位证，留信认证（真实可查，永久存档）offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
Tdasx: Unveiling the Trillion-Dollar Potential of Bitcoin DeFi
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How the prosocial dHEDGE earns you money while saving the world!
Pensions and housing - Pensions PlayPen - 4 June 2024 v3 (1).pdf
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在线办理(GU毕业证书)美国贡萨加大学毕业证学历证书一模一样
学校原件一模一样【微信：741003700 】《(GU毕业证书)美国贡萨加大学毕业证学历证书》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查
永久可查学历认证【微信：A575476】【美国新罕布什尔大学(unh)毕业证成绩单Offer】【微信：A575476】（留信学历认证永久存档查询）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信：A575476】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信：A575476】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
Detailed power point presentation on compound interest and how it is calculated
Detailed information about compund interest
The Impact of GST Payments on Loan Approvals
Understanding how timely GST payments influence a lender's decision to approve loans, this topic explores the correlation between GST compliance and creditworthiness. It highlights how consistent GST payments can enhance a business's financial credibility, potentially leading to higher chances of loan approval.
Bridging the gap: Online job postings, survey data and the assessment of job ...
Bridging the gap: Online job postings, survey data and the assessment of job ...Labour Market Information Council | Conseil de l’information sur le marché du travail
OJP data from firms like Vicinity Jobs have emerged as a complement to traditional sources of labour demand data, such as the Job Vacancy and Wages Survey (JVWS). Ibrahim Abuallail, PhD Candidate, University of Ottawa, presented research relating to bias in OJPs and a proposed approach to effectively adjust OJP data to complement existing official data (such as from the JVWS) and improve the measurement of labour demand.Recently uploaded (20)
Independent Study - College of Wooster Research (2023-2024)
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Applying the Global Internal Audit Standards_AIS.pdf
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^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Duba...
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What's a worker’s market? Job quality and labour market tightness
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Tumelo-deep-dive-into-pass-through-voting-Feb23 (1).pdf
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STREETONOMICS: Exploring the Uncharted Territories of Informal Markets throug...
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Tdasx: Unveiling the Trillion-Dollar Potential of Bitcoin DeFi
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Pensions and housing - Pensions PlayPen - 4 June 2024 v3 (1).pdf
Pensions and housing - Pensions PlayPen - 4 June 2024 v3 (1).pdf
Detailed power point presentation on compound interest and how it is calculated
Detailed power point presentation on compound interest and how it is calculated
Bridging the gap: Online job postings, survey data and the assessment of job ...
Bridging the gap: Online job postings, survey data and the assessment of job ...
Tax on crypto & NFTs
- 1. TAX ON CRYPTO & NFT Budget 2022 VINOD K AGRAWAL & ASSOCIATES, CA
- 2. Can government tax Crypto and NFT? • Yes, Indian government has power to tax any person living in the jurisdiction of India. • Budget 2022 has just provided more clarity on their taxes and called them “virtual digital asset”
- 3. Definition of VDA • Section 2(47A) “virtual digital asset” means–– • (a) any information or code or number or token (not being Indian currency or foreign currency), generated through cryptographic means or otherwise, by whatever name called, providing a digital representation of value exchanged with or without consideration, with the promise or representation of having inherent value, or functions as a store of value or a unit of account including its use in any financial transaction or investment, but not limited to investment scheme; and can be transferred, stored or traded electronically; • (b) a non-fungible token or any other token of similar nature, by whatever name called; • (c) any other digital asset, as the Central Government may, by notification in the Official Gazette specify: • Provided that the Central Government may, by notification in the Official Gazette, exclude any digital asset from the definition of virtual digital asset subject to such conditions as may be specified therein. • Explanation.––For the purposes of this clause,–– • (a) “non-fungible token” means such digital asset as the Central Government may, by notification in the Official Gazette, specify; • (b) the expressions “currency”, “foreign currency” and “Indian currency” shall have the same meanings as respectively assigned to them in clauses (h), (m) and (q) of section 2 of the Foreign Exchange Management Act, 1999.’.
- 4. Section 115BBH - Tax on income from virtual digital assets. (a) the amount of income-tax calculated on the income from transfer of such virtual digital asset at the rate of thirty per cent – 30%
- 5. Section 115BBH - Deduction • (2) Notwithstanding anything contained in any other provision of this Act,–– • (a) no deduction in respect of any expenditure (other than cost of acquisition) or allowance or set off of any loss shall be allowed to the assessee under any provision of this Act in computing the income referred to in clause (a) of sub-section (1); and • (b) no set off of loss from transfer of the virtual digital asset computed under clause (a) of sub-section (1) shall be allowed against income computed under any other provision of this Act to the assessee and such loss shall not be allowed to be carried forward to succeeding assessment years.
- 6. Section 194S – TDS 1% • (1) Any person responsible for paying to a resident any sum by way of consideration for transfer of a virtual digital asset, shall, at the time of credit of such sum to the account of the resident or at the time of payment of such sum • by any mode, whichever is earlier, deduct an amount equal to one per cent. of such sum as income-tax thereon: • Provided that in a case where the consideration for transfer of virtual digital asset is–– • (a) wholly in kind or in exchange of another virtual digital asset, where there is no part in cash; or • (b) partly in cash and partly in kind but the part in cash is not sufficient to meet the liability of deduction of tax in respect of whole of such transfer, • the person responsible for paying such consideration shall, before releasing the consideration, ensure that tax has been paid in respect of such consideration for the transfer of virtual digital asset.
- 7. Section 194S – No TDS (3) Notwithstanding anything contained in sub-section (1), no tax shall be deducted in a case, where–– (a) the consideration is payable by a specified person and the value or aggregate value of such consideration does not exceed fifty thousand rupees during the financial year; or (b) the consideration is payable by any person other than a specified person and the value or aggregate value of such consideration does not exceed ten thousand rupees during the financial year Explanation.––For the purposes of this section “specified person” means a person,–– (a) being an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business carried on by him or profession exercised by him does not exceed one crore rupees in case of business or fifty lakh rupees in case of profession, during the financial year immediately preceding the financial year in which such virtual digital asset is transferred; (b) being an individual or a Hindu undivided family, not having any income under the head “Profits and gains of business or profession”.’.
- 8. Keep watching & subscribe to our channel for Tax planning videos VINOD K AGRAWAL & ASSOCIATES, CA