Law, Procedure and Taxation of Virtual Digital Assets (Cryptocurrencies)
Year: 2025
Author: Ram Dutt Sharma
About the Book:
This book provides a comprehensive analysis of Virtual Digital Assets (VDAs), including cryptocurrencies, NFTs, and other blockchain-based assets, with a focus on their legal, procedural, and taxation aspects in India. It examines the evolving regulatory landscape, tax implications under the Finance Act, 2025, and compliance requirements for individuals, businesses, and investors dealing with digital assets.
Key Features:
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Regulatory Framework – Covers legal status, RBI and SEBI guidelines, and the impact of Information Technology and Prevention of Money Laundering laws
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Taxation of Cryptocurrencies & NFTs – Explanation of capital gains tax, TDS provisions, GST, and other levies applicable to VDAs
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VDAs & the Finance Act, 2025 – Latest amendments affecting digital assets and their taxation, reporting, and penalties
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Legal Challenges & Compliance – Covers liabilities, disclosures, penalties, and anti-money laundering measures
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Trading & Investment in VDAs – Insights into ICOs, crypto exchanges, wallets, and risk management
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International Perspective – Comparison of India’s regulatory stance with global practices in the US, EU, and other major jurisdictions
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Case Studies & Judicial Precedents – Analysis of important rulings, legal disputes, and tax controversies in cryptocurrency transactions
Ideal For:
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Investors & Traders – Understanding legal and tax implications of cryptocurrency transactions
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Tax Professionals & Chartered Accountants – Providing advisory on VDA taxation and compliance
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Lawyers & Legal Practitioners – Navigating the evolving regulatory landscape for blockchain and VDAs
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Startups & Businesses – Ensuring compliance with crypto-related taxation and legal provisions
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Academicians & Researchers – Exploring the intersection of technology, law, and taxation in the digital asset space
Caveat Legalis: Description based on available details—interpret with due diligence!
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