Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹445 (20% off MRP ₹556). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹445 · 20% off
- Course
- Practice
- Subject
- Income Tax
Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
A guide to the taxation and regulatory framework for virtual digital assets, including cryptocurrencies and NFTs, under the Income Tax Law. This 2025 edition is updated in accordance with the Finance Act, 2025 and covers both the legal position and the day-to-day compliance.
At a glance
| Edition | 2025 Edition |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2025 |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- Section 115BBH on tax on income from transfer of VDAs, and the related provisions
- Tax treatment of airdrops, mining, staking, NFTs and digital tokens
- TDS under Section 194S and the compliance that goes with it
- Whether gains are capital gains or business income, plus valuation, reporting and documentation
- Penalties, prosecution and the consequences of non-compliance
- CBDT clarifications, judicial pronouncements, worked computation examples and a compliance calendar
Who should buy this
- Chartered accountants, tax consultants and legal professionals advising on crypto transactions
- Cryptocurrency traders, investors and start-ups dealing in digital assets
- Corporate tax managers, and students or researchers in fintech law and taxation
Publisher's description
This 2025 Edition of Law, Procedure and Taxation of Virtual Digital Assets (Cryptocurrencies) by Ram Dutt Sharma offers a comprehensive and practical guide to the taxation and regulatory framework applicable to virtual digital assets (VDAs) under the Income Tax Law, updated in accordance with the Finance Act, 2025.
The book examines the legal recognition, procedural aspects, and taxation provisions relating to cryptocurrencies and other VDAs, providing clarity to taxpayers, professionals, and regulators in this rapidly evolving sector.
Key highlights include:
• Detailed coverage of Section 115BBH (Tax on income from transfer of VDAs) and related provisions
• Tax treatment of airdrops, mining, staking, NFTs, and digital tokens
• Provisions on TDS under Section 194S and related compliance requirements
• Classification of gains from VDAs – capital gains vs. business income
• Guidance on valuation, reporting obligations, and documentation
• Analysis of penalties, prosecution, and consequences of non-compliance
• Important CBDT clarifications and relevant judicial pronouncements
• Practical computation examples and scenarios for better understanding
• Compliance calendar and procedural checklists for taxpayers dealing in VDAs
This edition is invaluable for:
• Chartered accountants, tax consultants, and legal professionals
• Cryptocurrency traders, investors, and start-ups
• Corporate tax managers handling VDA transactions
• Students and researchers studying fintech law and taxation
By combining legal interpretation, procedural guidance, and practical illustrations, this book serves as an authoritative reference for navigating the complexities of virtual digital asset taxation in India.
Frequently asked questions
What is Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (Soft Copy)?+
A guide to the taxation and regulatory framework for virtual digital assets, including cryptocurrencies and NFTs, under the Income Tax Law. This 2025 edition is updated in accordance with the Finance Act, 2025 and covers both the legal position and the day-to-day compliance. At a
How much does Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (Soft Copy) cost?+
Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (Soft Copy) is available for ₹445 (MRP ₹556) on Conferenza, with fast delivery.
Which exam is Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (Soft Copy) for?+
Practice — Income Tax.
Is Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (Soft Copy) good for self-study of Income Tax?+
Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (Soft Copy) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (Soft Copy) is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (Soft Copy) available as a free PDF download?+
Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (Soft Copy) is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.