{"product_id":"law-procedure-and-taxation-of-virtual-digital-assets-cryptocurrencies-e-book","title":"Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (E-Book)","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eKey highlights include:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Detailed coverage of Section 115BBH (Tax on income from transfer of VDAs) and related provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax treatment of airdrops, mining, staking, NFTs, and digital tokens\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Provisions on TDS under Section 194S and related compliance requirements\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Classification of gains from VDAs – capital gains vs. business income\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Guidance on valuation, reporting obligations, and documentation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Analysis of penalties, prosecution, and consequences of non-compliance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Important CBDT clarifications and relevant judicial pronouncements\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Practical computation examples and scenarios for better understanding\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Compliance calendar and procedural checklists for taxpayers dealing in VDAs\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is invaluable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, tax consultants, and legal professionals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Cryptocurrency traders, investors, and start-ups\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate tax managers handling VDA transactions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Students and researchers studying fintech law and taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eBy 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":45457110466699,"sku":null,"price":445.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-13_5.jpg?v=1758627893","url":"https:\/\/commerciallawpublishers.com\/products\/law-procedure-and-taxation-of-virtual-digital-assets-cryptocurrencies-e-book","provider":"Commercial Law Publishers","version":"1.0","type":"link"}