TDS on payment for the transfer of Virtual Digital Assets (VDAs)

Chapters / List

1. What is the threshold limit prescribed for the deduction of tax under section 194-S?

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2. What is the tax rate for the deduction of tax under section 194S?

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3. Who is responsible for the deduction of tax under section 194S where the buyer and seller of VDA know each other in an over-the-counter (OTC) deal?

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4. Who is responsible for the deduction of tax under section 194S where VDAs are transferred through an Exchange and payment to the seller is made directly by the exchange?

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5. Which of the following TDS return is required to be furnished if tax is deducted by the specified person under section 194S?

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6. What is the time limit to deposit the tax amount deducted under section 194-S by a specified person.

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7. Which form is required to be issued as a TDS certificate if tax is deducted by a specified person under section 194S?

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8. Who is liable to TDS on transfer of a virtual digital assets under section 194-S?

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