Virtual digital asset transfer TDS is not required when payer-specific annual consideration thresholds remain unexceeded.

Virtual Digital Asset transfer consideration is generally subject to tax deduction at source, but no deduction is required where aggregate consideration during the tax year remains within the prescribed payer-specific threshold. A higher threshold applies to qualifying individual or Hindu Undivided Family payers with limited preceding-year business or professional receipts, or no business or professional income. Other payers are eligible for non-deduction only up to the lower prescribed threshold.

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