Income tax on virtual digital assets Under Section 115BBH

Susmita Dutta, CA , CPA , Last updated: 05 May 2022  
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What is Virtual Digital Asset? Section 2(47A)-The definition of Virtual Digital Assets proposed to be inserted vide new clause 47A to the section 2 of the Act, where Virtual Digital Assets are defined to cover assets with the following features: Any information, code, number or token (not b

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