VDA Income Tax India 2025: Complete Guide to Crypto Tax Rules

India enforces a strict flat 30% tax on income from Virtual Digital Assets, applying regardless of holding period or classification as capital gains. Deductions are limited strictly to the cost of acquisition; no other expenses, including operational costs, are permissible. Losses cannot be set off against gains or carried forward, which strictly increases tax liability on profitable trades. A 1% Tax Deducted at Sour.