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🚀 New: Section-Wise Filter ✕

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        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.

        The notification amends Income-tax Rules to expand reporting obligations for reporting financial institutions: it defines and treats depository accounts to include specified electronic money products and central bank digital currencies, introduces definitions for 'central bank digital currencies', 'specified electronic money product', 'relevant crypto-asset' and 'Qualified Non-Profit Entity', requires additional reporting fields (self certification, joint account indicators, account type, controlling-person roles), allows substitution of certain reported gross proceeds by Crypto Asset Reporting Framework reporting, and applies amended due diligence and transitional rules for accounts treated as financial accounts from 2026, with exchange of crypto-asset information limited to tax administration purposes.

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