30% Flat Tax — Section 115BBH Kya Hai?
Finance Act 2022 mein India ne crypto par ek alag tax regime banaya. Section 115BBH ke under koi bhi Virtual Digital Asset (VDA) se hone wala profit 30% flat tax par taxable hai — chahe aap kisi bhi income slab mein ho.
Iska matlab: ₹2.5 lakh se kam income wale individual ko bhi 30% dena hoga agar crypto profit hai. Basic exemption ka fayda nahi milega VDA income par.
1% TDS — Section 194S Ka Poora Hisaab
TDS (Tax Deducted at Source) har VDA transaction par lagta hai — profit ho ya loss. Yeh sell value par 1% hota hai, na ki profit par.
| Scenario | TDS Kaun Kaatega | Threshold |
|---|---|---|
| Exchange par trade | Exchange automatically | ₹50,000/year (specified persons) ya ₹10,000 (others) |
| P2P trade (Binance P2P) | Buyer kaatega | Same as above |
| Crypto as payment | Payer kaatega | Per transaction |
TDS advance tax credit ki tarah kaam karta hai — ITR mein claim kar sakte ho. Lekin agar total tax TDS se kam ho toh refund milega.
Loss Set-off — Yeh Nahi Hoga
India ki sabse kathin crypto tax rule: VDA losses kisi bhi aur income se set-off nahi ho sakti.
- BTC mein loss + ETH mein profit = dono alag calculate honge, net nahi
- Crypto loss ko salary income se set-off nahi kar sakte
- Crypto loss carry forward bhi nahi ho sakta agle saal ke liye
Schedule VDA — ITR Mein Kaise Fill Karein
FY2025-26 se crypto gains report karna mandatory hai Schedule VDA mein. Yeh ITR-2 aur ITR-3 mein available hai.
- Exchange se full transaction history download karo (CSV format)
- Har transaction ki buy price, sell price, date note karo
- ClearTax ya Quicko par upload karo — yeh automatically Schedule VDA calculate karte hain
- ITR file karo before July 31 (non-audit cases)
GST on Crypto Services
Trading services par 18% GST exchanges par lagti hai — yeh aap directly nahi pay karte, exchange apne fees mein include karta hai. Crypto-to-crypto swaps par bhi GST implications hain — apne CA se confirm karein.
NRI Ke Liye Special Rules
NRI (Non-Resident Indian) agar India ke exchange par trade karte hain toh:
- 30% TDS on gains (instead of 1% for residents)
- FEMA compliance zaroori hai foreign remittance ke liye
- DTAA (Double Tax Avoidance Agreement) benefits applicable ho sakte hain — CA se zaroor milein
Tax Filing Tools — India Ke Liye Best Options
- ClearTax: Auto-import from CoinDCX, Schedule VDA report. Paid plans ₹999+
- Quicko: Best for active traders, ITR-3 filing support. ₹799+
- Manually: Small traders ke liye — Excel mein calculations, phir CA se review
यह content सिर्फ educational purpose के लिए है। Tax rules badal sakte hain। Apni personal tax situation ke liye Chartered Accountant (CA) se zaroor milein। CryptoMarkets India koi personalized tax advice nahi deta।