Official tax documents for India

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Most Indian crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

1. Income-tax Act, 1961, section 115BBH, Tax on income from virtual digital asset, in the text as amended by the Finance Act, 2026

   Section 115BBH of the Income-tax Act, 1961, which charges income from the transfer of a virtual digital asset at 30 per cent, allows only the cost of acquisition and denies any set-off of a loss.

   Central Board of Direct Taxes, Department of Revenue, Ministry of FinanceArchived copy: PDF, 418 KB, fetched 2026-09-12Live source

2. Circular No. 13 of 2022, F. No. 370142/29/2022-TPL (Part-I), Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961

   Circular 13 of 2022, the CBDT guidelines on the 1 per cent deduction under section 194S, and the place the Board states that a crypto to crypto swap is a transfer by both sides.

   Central Board of Direct Taxes (TPL Division), Department of Revenue, Ministry of FinanceArchived copy: PDF, 302 KB, fetched 2026-09-12Live source

3. Form ITR-2 for assessment year 2026-27, the notified return for individuals and Hindu undivided families without business income, which contains Schedule VDA

   Form ITR-2 for assessment year 2026-27, the return for an individual without business income, which carries Schedule VDA where each disposal is listed row by row.

   Central Board of Direct TaxesArchived copy: PDF, 4.6 MB, fetched 2026-09-12Live source

4. Income-tax Act, 2025 (30 of 2025), the department's consolidated text as amended by the Finance Act, 2026, containing every section the report reads including 2(111), 3, 92, 194, 393, 476 and 509

   The Income-tax Act, 2025 as amended by the Finance Act, 2026, in force from 1 April 2026, where the same charge is renumbered as section 194.

   Central Board of Direct Taxes, Department of Revenue, Ministry of FinanceArchived copy: PDF, 3.1 MB, fetched 2026-09-12Live source

5. Notification No. 22/2026, F. No. 370142/41/2025-TPL, G.S.R. 198(E), notifying the Income-tax Rules, 2026 in full, which contain rules 241 to 244 and Form No. 167 on crypto-asset reporting

   Notification 22 of 2026, which notifies the Income-tax Rules, 2026 and with them rules 241 to 244 and Form 167, the crypto-asset reporting obligation under section 509.

   Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, Part II, Section 3(i)Archived copy: PDF, 9.1 MB, fetched 2026-09-12Live source

6. Crypto-Asset Reporting Obligations Under Section 509 of the Income-tax Act, 2025, Guidance Note, the department's explanation of rules 241 to 244 and Form 167 for reporting crypto-asset service providers, with its own FAQs

   The CBDT guidance note of 24 July 2026 on those reporting obligations, a 25.5 MB PDF with its own frequently asked questions, so give it a moment to open.

   Central Board of Direct Taxes, Government of IndiaArchived copy: PDF, 25.5 MB, fetched 2026-09-12Live source

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The full archive, grouped the way the authorities group it.

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Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-bs-2022.

• BS 2022

  • Budget Speech 2022-23, which carries at paragraph 131 the announcement of the scheme for taxation of virtual digital assetsPDF, 690 KBLive source

• BS 2026

  • Budget Speech 2026-27, whose only virtual digital asset item is the new penalty backing the crypto-asset reporting statementPDF, 662 KBLive source

• CIRC 13/2022

  • Circular No. 13 of 2022, F. No. 370142/29/2022-TPL (Part-I), Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961PDF, 302 KBLive source

• CIRC 14/2022

  • Circular No. 14 of 2022, F. No. 370142/29/2022-TPL (Part 1), Order under section 119 in relation to tax deduction at source under section 194S for transactions other than those taking place on or through an ExchangePDF, 249 KBLive source

• FB 2022

  • The Finance Bill, 2022 (Bill No. 18 of 2022) as introduced in Lok Sabha, including the Notes on Clauses, which carry clauses 3, 16, 28 and 60 on virtual digital assetsPDF, 2.9 MBLive source

• FB 2026

  • The Finance Bill, 2026 as introduced in Lok Sabha, including the Notes on Clauses 2026 which are printed inside this same documentPDF, 1.7 MBLive source

• ITA 1961

  • Income-tax Act, 1961, section 115BBH, Tax on income from virtual digital asset, in the text as amended by the Finance Act, 2026PDF, 418 KBLive source
  • Income-tax Act, 1961, section 139, Return of income, including the updated return under sub-section (8A), in the text as amended by the Finance Act, 2026PDF, 2.4 MBLive source
  • Income-tax Act, 1961, section 140B, Tax on updated return, in the text as amended by the Finance Act, 2026PDF, 842 KBLive source
  • Income-tax Act, 1961, section 149, Time limit for notices under sections 148 and 148A, in the text as amended by the Finance Act, 2026PDF, 429 KBLive source
  • Income-tax Act, 1961, section 158B, Definitions for block assessment, which include virtual digital asset in undisclosed income, in the text as amended by the Finance Act, 2026PDF, 431 KBLive source
  • Income-tax Act, 1961, section 194S, Payment on transfer of virtual digital asset, in the text as amended by the Finance Act, 2026PDF, 438 KBLive source
  • Income-tax Act, 1961, section 2, Definitions, which contains clause (47) transfer and clause (47A) virtual digital asset, in the text as amended by the Finance Act, 2026PDF, 4.0 MBLive source
  • Income-tax Act, 1961, section 234E, Fee for default in furnishing statements, in the text as amended by the Finance Act, 2026PDF, 408 KBLive source
  • Income-tax Act, 1961, section 270A, Penalty for under-reporting and misreporting of income, in the text as amended by the Finance Act, 2026PDF, 848 KBLive source
  • Income-tax Act, 1961, section 271C, Penalty for failure to deduct tax at source, in the text as amended by the Finance Act, 2026PDF, 430 KBLive source
  • Income-tax Act, 1961, section 276B, Failure to pay tax to the credit of Central Government, in the text as amended by the Finance Act, 2026PDF, 469 KBLive source
  • Income-tax Act, 1961, section 49, Cost with reference to certain modes of acquisition, whose sub-section (4) governs property taxed under section 56(2)(x), in the text as amended by the Finance Act, 2026PDF, 821 KBLive source
  • Income-tax Act, 1961, section 56, Income from other sources, whose sub-section (2)(x) and Explanation bring a gift of a virtual digital asset to charge, in the text as amended by the Finance Act, 2026PDF, 1.7 MBLive source

• ITA 2025

  • Income-tax Act, 2025 (30 of 2025), the department's consolidated text as amended by the Finance Act, 2026, containing every section the report reads including 2(111), 3, 92, 194, 393, 476 and 509PDF, 3.1 MBLive source

• ITD NEW ACT

  • Objective and scope of the New Act, the e-filing portal help page on the Income-tax Act, 2025, saved as the page HTML and as a PDF printed from that pagePDF, 990 KBLive source

• ITR FORMS 2026-27

  • Downloads, Income Tax Returns, the e-filing portal page listing the notified return forms and offline utilities for assessment year 2026-27, saved as the page HTML and as a PDF printed from that pagePDF, 1.3 MBLive source

• ITR2 VR 2024-25

  • CBDT e-Filing ITR 2 Validation Rules for AY 2024-25, which specify Schedule VDA and its arithmeticPDF, 593 KBLive source

• ITR2 VR 2025-26

  • CBDT e-Filing ITR 2 Validation Rules for AY 2025-26 Version 1.0PDF, 711 KBLive source

• ITR3 VR 2026-27

  • CBDT e-Filing ITR 3 Validation Rules for AY 2026-27 Version 1.0, the authoritative description of the shape of Schedule VDAPDF, 1.1 MBLive source

• LS 1366/2025

  • Lok Sabha Unstarred Question No. 1366, Black Money in Crypto Currency, answered 8 December 2025PDF, 142 KBLive source

• MEMO 2022

  • Memorandum Explaining the Provisions in the Financial Bill, 2022, whose pages 54 to 56 set out the scheme for taxation of virtual digital assetsPDF, 4.6 MBLive source

• MEMO 2025

  • Memorandum Explaining the Provisions in the Finance Bill, 2025, which explains the new section 285BAA crypto-asset statement and the new section 2(47A)(d)PDF, 3.2 MBLive source

• MEMO 2026

  • Memorandum Explaining the Provisions in the Financial Bill, 2026, which explains the new penalty for not furnishing the section 509 crypto-asset statementPDF, 3.0 MBLive source

• NOTIF 74/2022

  • Notification No. 74/2022, S.O. 2958(E), excluding gift cards and vouchers, mileage and reward and loyalty points and subscriptions to websites, platforms or applications from the definition of virtual digital assetPDF, 205 KBLive source

• NOTIF 75/2022

  • Notification No. 75/2022, S.O. 2959(E), specifying what is a non-fungible token for the purposes of section 2(47A)PDF, 116 KBLive source

• OECD CARF COMMIT

  • Jurisdictions committed to implement the Crypto-Asset Reporting Framework in time to commence exchanges in 2027, 2028 or 2029 as part of the Global Forum's CARF commitment processPDF, 309 KBLive source

• OECD CARF MCAA

  • Signatories of the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework, status as of 3 March 2026PDF, 116 KBLive source

• PIB 1786693

  • Mumbai GST Commissionerate detects Rs 40.5 crores GST evasion by Cryptocurrency Exchange Wazir X, Release ID 1786693, saved as the page HTML and as a PDF printed from that pagePDF, 3.0 MBLive source

• RS 3104/2023

  • Rajya Sabha Unstarred Question No. 3104, Clarification regarding cryptocurrencies, answered 28 March 2023PDF, 114 KBLive source

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