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          Income Tax

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          Exchange definition for virtual digital assets clarified as platform operators matching and executing trades under income tax rules. Exchange under rule 31A(1) of the Income-tax Rules is a person operating an application or platform for transfer of virtual digital assets who matches buy and sell trades and executes those matched trades on their application or platform.
                          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.

                                Exchange definition for virtual digital assets clarified as platform operators matching and executing trades under income tax rules.

                                Exchange under rule 31A(1) of the Income-tax Rules is a person operating an application or platform for transfer of virtual digital assets who matches buy and sell trades and executes those matched trades on their application or platform.


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