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Income Tax - Highlights / Catch Notes

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Taxation of Virtual Digital Assets – As per Section 115BBH @30% ...

Manuals     Income Tax

June 16, 2023

Taxation of Virtual Digital Assets – As per Section 115BBH @30% is leviable on Income on transfer of ‘Virtual Digital Asset’ - Under section 194S @1% TDS to be deducted of any sum by way of consideration for transfer of a ‘Virtual Digital Asset’.

 

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