India me Bitcoin / Ethereum / NFT / sabhi VDAs par 30% flat tax + 1% TDS — Section 115BBH ka complete Hinglish guide 2026 ke liye.
India me crypto / VDA par 30% FLAT tax lagta hai gains par, Section 115BBH (Finance Act 2022) ke under. Plus 4% Health & Education Cess = effective 31.2%.
Plus 1% TDS Section 194S ke under har transfer par (₹50,000 per FY threshold). Aap kitne saal hold karte ho farak nahi padta — short-term ya long-term, sab pe 30%. Crypto loss ko salary / dusri income se offset NAHI kar sakte. Carry-forward bhi NAHI hota.
Scenario: Aap ne 0.05 BTC khareedi ₹1,80,000 me August 2025 me CoinDCX par. March 2026 me sell ki ₹2,30,000 me. Net gain ₹50,000.
| Sale price | ₹2,30,000 |
| Less: Cost of acquisition | −₹1,80,000 |
| VDA gain | ₹50,000 |
| Tax @ 30% | ₹15,000 |
| + 4% Cess | ₹600 |
| Total tax | ₹15,600 |
| 1% TDS already deducted by CoinDCX | −₹2,300 |
| Net tax owed at ITR filing | ₹13,300 |
Use /in/tools/crypto-tax-calculator multiple scenarios model karne ke liye.
Section 115BBH(2) explicitly disallows yeh sab:
Sirf INR purchase price deductible hai. Crypto-to-crypto swap me dono legs separately taxable hote hain.
ITR-2 use karo agar:
ITR-3 use karo agar:
⚠️ ITR-1 (Sahaj) me VDA support NAHI hai. Galat form choose karne par defective return notice Section 139(9) ke under aayega.
Richify me apne Bitcoin, Ethereum, aur dusre crypto holdings track karo — Section 115BBH tax real-time calculate hota hai. TDS gaps bhi flag karta hai March 31 se pehle.
Download Richify — FreeIndia me crypto / Virtual Digital Asset (VDA) par 30% FLAT tax lagta hai Section 115BBH (Finance Act 2022) ke under, 1 April 2022 se effective. Plus 4% Health & Education Cess (effective rate 31.2%). Plus 1% TDS Section 194S ke under har transfer par (₹50,000+ FY threshold). Aap kitne saal hold karte ho, koi farak nahi padta — short-term ya long-term, sab pe 30%. Crypto income aapki dusri income (salary, business) ke saath add nahi hoti — alag taxed hoti hai. Surcharge cap 15% hai Finance Act 2023 ke baad VDA-related tax par. Sirf cost of acquisition deductible hai — gas fees, exchange fees, brokerage, mining electricity, hardware — koi bhi deductible nahi.
Section 194S TDS 1 July 2022 se laga. Har crypto TRANSFER par 1% TDS kaatti jati hai — buyer ya exchange platform ne deposit karni hoti hai. Threshold: ₹50,000 per FY general public ke liye (₹10,000 specified persons jo Section 44AA ke under books maintain karte hain). CoinDCX, WazirX, Mudrex jaise Indian exchanges automatically 1% TDS deduct karte hain har sale par. Peer-to-peer (P2P) trades me buyer ko deduct + remit karna padta hai. Self-custody wallets ke trades par bhi technically TDS lagta hai jab transfer hota hai. TDS Form 26AS aur AIS me show hota hai — agar final tax owed kam hai TDS se, to refund mil jata hai ITR filing par.
Nahi — Section 115BBH(3) ke under VDA loss ko KISI bhi other head of income (salary, business, capital gains, rental, interest) se offset karna ALLOWED nahi hai. AUR — VDA loss future years me carry-forward bhi nahi kar sakte (8 saal jaisa equity me hota hai, vo VDA me applicable nahi). Same FY ke andar ek VDA loss dusri VDA gain se offset ho sakti hai theoretically, lekin CBDT guidance ambiguous hai — most CAs har VDA transaction ko separate treat karte hain. Yeh treatment crypto ko India me sabse zyada tax-heavy asset class banata hai: equity LTCG (12.5% above ₹1.25L exemption + carry-forward) ya F&O (slab rate + 8-year carry-forward) kaafi favourable hain.
SIRF INR purchase price (jo aapne crypto khareedte time pay kiya) deductible hai. Section 115BBH(2) explicitly disallows in expenses: (1) Exchange trading fees (CoinDCX, WazirX, etc.). (2) Gas fees on Ethereum / Solana / BNB. (3) Brokerage ya P2P platform fees. (4) Mining electricity ya GPU depreciation. (5) Internet / software / hardware costs. (6) Wallet management fees. Crypto-to-crypto swap ko 2 separate transactions ke roop me treat karte hain: token A ka sale (taxable gain) + token B ka purchase (cost = INR value at swap). Airdrop / fork se mila crypto: receipt par FMV taxed at slab (Section 56 'Income from Other Sources'), subsequent sale par 30% Section 115BBH. Mining rewards: same treatment — receipt taxed at slab, sale taxed at 30%.
Simple formula: (Sale Price − Purchase Price) × 31.2% = Net Tax. Example: aapne 0.05 BTC kharidi ₹1,80,000 me August 2025 me CoinDCX par. March 2026 me bechi ₹2,30,000 me. Gain = ₹2,30,000 − ₹1,80,000 = ₹50,000. Tax = ₹50,000 × 31.2% = ₹15,600. Plus 1% TDS (₹2,300 on sale of ₹2,30,000) already deducted by CoinDCX → net tax owed at ITR = ₹15,600 − ₹2,300 = ₹13,300. Yeh sab Schedule VDA me ITR-2 ya ITR-3 me file karna padta hai (ITR-1 me VDA support nahi hai). Use Richify ka /in/tools/crypto-tax-calculator multiple scenarios model karne ke liye.
Haan — NFTs Section 2(47A) ke under Virtual Digital Assets mani jati hain, same 30% flat tax. Exception: agar NFT ka underlying asset tangible hai (jaise physical art, real estate, vehicle ka digital representation), to use VDA nahi mana jata — capital gains rules apply karte hain instead. Most digital-only NFTs (PFPs, art, music, virtual land in Decentraland/Sandbox, gaming items) VDAs hain. Gain calculation same: sale price − cost of acquisition (INR me). 1% TDS bhi apply hoti hai ₹50K threshold ke upar. Minting costs (gas fees) deductible nahi. NFT royalties secondary sales se receivable amount ke time taxable hoti hain. CBDT notification 2023 me kuch ambiguities clarify ki hain hybrid NFTs ke liye.
Schedule VDA bharni padti hai ITR-2 (salary + capital gains me) ya ITR-3 (business income / F&O / freelance ke saath crypto). ITR-1 (Sahaj) me VDA support nahi — galat form choose karne par defective return notice Section 139(9) ke under aata hai 15 din me refile karne ke liye. Per transaction specify karo: (1) Date of acquisition, (2) Date of transfer, (3) Cost of acquisition INR me, (4) Sale consideration INR me, (5) Gain/loss, (6) VDA type (BTC/ETH/NFT/etc.), (7) Exchange ya wallet address. Form 26AS aur AIS se TDS reconcile karo. Filing deadline: 31 July (non-audit) ya 31 October (audit applicable above ₹10 cr turnover). Late penalty ₹1,000-5,000 Section 234F ke under. Tools: KoinX (crypto-specific), Quicko, Cleartax all handle Schedule VDA.
Haan — India residents ko global crypto holdings disclose karne hote hain. Foreign exchanges (Binance, Coinbase, Kraken) ke trades bhi taxable hain India me agar aap resident ho. Black Money Act 2015 ke under non-disclosure attract karta hai 120% penalty + criminal prosecution. IT department ko crypto data milta hai: (a) Indian exchange TDS filings se, (b) CRS / FATCA international information exchange se, (c) blockchain analysis tools se. CSV download karo, INR me convert karo RBI reference rate par each trade date par, aur Schedule VDA me report karo. Self-custody trades bhi same — wallet addresses include karo Schedule VDA me, koi bhi audit ke time produce karne padte hain.
Two-step tax treatment hota hai: (1) Mining / staking REWARD receipt: 'Income from Other Sources' (Section 56) ke under slab rate par taxed — FMV on date of receipt. (2) Subsequent SALE of mined / staked tokens: 30% flat Section 115BBH par gain = sale price − FMV at receipt. So mining doubly taxed: pehle receipt par slab rate, phir disposal par 30%. Mining electricity, hardware depreciation, internet etc. VDA gain ke against deductible nahi (Section 115BBH(2)) — lekin mining INCOME ke against deductible ho sakte hain agar mining business income hai (Section 44AA threshold). But reporting tricky — capital gains se shift karna business income me complex compliance. Staking via centralised exchanges (Binance Earn etc.) typically mining treatment milta hai.