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Income Tax - Frequently Asked Questions (FAQs) |
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TDS on payment for the transfer of Virtual Digital Assets (VDAs) |
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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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Response : Where VDAs are transferred through an Exchange and payment to the seller is made directly by the exchange, In such cases, the exchange shall be liable to deduct tax at source under section 194S. |
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