Central Government specifies a token which qualifies to be a virtual digital asset as non-fungible token

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..... ANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 75/2022 New Delhi, the 30th June, 2022 (Income-tax) S.O. 2959(E).--In exercise of the powers conferred by clause (a) .....

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..... ership of underlying tangible asset and the transfer of ownership of such underlying tangible asset is legally enforceable. 2. This notification shall come into force from the date of publication in .....

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