Crypto Tax Cheatsheet FY 2025-26
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Crypto Tax Quick Reference — FY 2025-26
India · Section 115BBH · Section 194S
1. Tax Rates
VDA Gains पर Tax
30%
+ 4% cess = 31.2% effective
Loss Set-off
❌
Other income से नहीं। VDA↔VDA only
Cost Deduction
❌
सिर्फ cost of acquisition allowed
Long-term Rate
Same
Holding period matter नहीं करता
2. TDS — Section 194S
| Buyer Type | Annual Threshold | TDS Rate | Form |
|---|---|---|---|
| Specified Person (ITR filer) | ₹50,000 | 1% | 26Q / Exchange deducts |
| Other Buyer | ₹10,000 | 1% | 26Q / Exchange deducts |
| P2P Buyer (self-deduct) | ₹10,000 | 1% | 26QE (30 days) |
3. Schedule VDA — Required Fields
✓ Date of transfer
✓ Head of income
✓ Cost of acquisition (INR)
✓ Full value of consideration (INR)
✓ Net gain / loss (INR)
✓ VDA type (BTC, ETH, etc.)
4. ITR Form Selector
ITR-2
Salary + crypto gains (no business income)
ITR-3
Business income + crypto (frequent trader or professional)
ITR-1
Not applicable if you have any crypto transactions
5. Penalties
Late filing (income > ₹5L)₹5,000
Late filing (income < ₹5L)₹1,000
Under-reporting income50% of tax
Misreporting income200% of tax
Non-disclosure (concealment)60% + prosecution
6. Key Dates FY 2025-26
Jun 15, 20261st Advance Tax installment (15%)
Sep 15, 20262nd Advance Tax installment (45%)
Dec 15, 20263rd Advance Tax installment (75%)
Mar 15, 20274th Advance Tax installment (100%)
Mar 31, 2027FY 2025-26 ends — loss harvesting deadline
Jul 31, 2027ITR filing deadline (no audit)
⚠ यह reference guide है — CA advice नहीं। Tax laws change हो सकते हैं। CryptoSahiHai.com