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of <h1>Definition of 'Exchange' Under Rule 31A(1) for Virtual Digital Asset Transactions in Income-tax Rules 1962 Explained</h1> For the purpose of rule 31A(1) of the Income-tax Rules 1962, 'Exchange' refers to an entity that operates an application or platform facilitating the transfer of virtual digital assets. This involves matching buy and sell trades and executing these transactions on their application or platform.
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