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Unaccounted income invested in Virtual Digital Assets on CBDT radar
Millennium Post Delhi
|Delhi 14 June 2025
The Central Board of Direct Taxes (CBDT) is investigating tax evasion and laundering of unaccounted income by high-risk persons through investment in cryptocurrency.
NEW DELHI: Such entities and individuals which are engaged in Virtual Digital Asset (VDA) transactions and have failed to comply with the Income-tax Act, 1961 have been identified for verification, sources said.
As per Section 115BBH of the Income Tax Act, 1961, inserted by the Finance Act, 2022, a flat tax rate of 30 percent (plus applicable surcharge and cess) on income from VDA transfer is applicable. The provision does not allow deduction of any expenses except the cost of acquisition.
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