TDS deducted under 194 s

It can be declared under Capital Gains or PGBP, as per your trend.

Thank you very much sir

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194S TDS in 26AS:
• 194S TDS (1% on transfer of virtual digital assets) is reported in 26AS against the transaction amount (consideration). Claim the TDS in Schedule TDS2 (or TDS3 for 194S in some versions), and report the VDA transfer in Schedule VDA (with cost and consideration). The gain is taxed at 30%.
• If the "amount" shown in 26AS is the sale consideration, it's not the income. Your income is the gain.