Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies)

Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies)

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Author : Ram Dutt Sharma
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This 2025 Edition of Law, Procedure and Taxation of Virtual Digital Assets (Cryptocurrencies) by Ram Dutt Sharma offers a comprehensive and practical guide to the taxation and regulatory framework applicable to virtual digital assets (VDAs) under the Income Tax Law, updated in accordance with the Finance Act, 2025.


The book examines the legal recognition, procedural aspects, and taxation provisions relating to cryptocurrencies and other VDAs, providing clarity to taxpayers, professionals, and regulators in this rapidly evolving sector.


Key highlights include:

• Detailed coverage of Section 115BBH (Tax on income from transfer of VDAs) and related provisions

• Tax treatment of airdrops, mining, staking, NFTs, and digital tokens

• Provisions on TDS under Section 194S and related compliance requirements

• Classification of gains from VDAs – capital gains vs. business income

• Guidance on valuation, reporting obligations, and documentation

• Analysis of penalties, prosecution, and consequences of non-compliance

• Important CBDT clarifications and relevant judicial pronouncements

• Practical computation examples and scenarios for better understanding

• Compliance calendar and procedural checklists for taxpayers dealing in VDAs


This edition is invaluable for:

• Chartered accountants, tax consultants, and legal professionals

• Cryptocurrency traders, investors, and start-ups

• Corporate tax managers handling VDA transactions

• Students and researchers studying fintech law and taxation


By combining legal interpretation, procedural guidance, and practical illustrations, this book serves as an authoritative reference for navigating the complexities of virtual digital asset taxation in India.

 

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

Ram Dutt Sharma

Ram Dutt Sharma

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

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