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This working paper by the Vidhi Centre for Legal Policy discusses the taxation of cryptocurrencies in India, highlighting the challenges and necessary changes in the current tax framework. It examines the classification of cryptocurrencies under income tax and GST, identifies taxable events in their lifecycle, and compares international approaches to cryptocurrency taxation. The paper concludes that the current income tax framework is problematic and recommends reverting to pre-2022 tax treatment while emph

Author

Law Brothers

Language

EN