India Income-tax Act VDA Tax and TDS Regime
Status: India's virtual digital asset (VDA) direct-tax regime is in force. The regime was introduced through the Finance Act, 2022 by inserting section 2(47A), section 115BBH and section 194S into the Income-tax Act, 1961. For tax years and TDS events from April 1, 2026, the Income-tax Act, 2025 carries the regime forward through successor VDA definition, special-rate tax, and TDS…
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 direct-tax regime is in force. The regime was introduced throu){kind=link}