Tag: Section 194S

TDS on Virtual Digital Assets – Section 393(1) (194S)

The provisions relating to TDS on transactions involving virtual digital assets have been restructured under the Income-tax Act, 2025. The earlier Section 194S of the Income-tax Act, 1961 is now… Read more »

Section 194S – TDS on the transfer of virtual digital assets and cryptocurrencies

Section 194S of the Income Tax Act was introduced to regulate taxation on transactions involving Virtual Digital Assets (VDAs), including cryptocurrencies and non-fungible tokens (NFTs). The provision ensures tax compliance… Read more »