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        F. Acts / Amendment Acts

        Section 48 - Amendment of section 158B.

        Finance Act, 2025
        Income-tax

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        Virtual digital asset inclusion expands specified asset list, bringing such assets within section 158B's regulatory scope. An amendment inserts virtual digital asset into the specified list in clause (b) of section 158B, deeming that insertion effective from 1 February 2025 and thereby extending the provision's enumerated asset category to include virtual digital assets.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Virtual digital asset inclusion expands specified asset list, bringing such assets within section 158B's regulatory scope.

                              An amendment inserts virtual digital asset into the specified list in clause (b) of section 158B, deeming that insertion effective from 1 February 2025 and thereby extending the provision's enumerated asset category to include virtual digital assets.


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