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    <title>Section 393(4); Table [For No Deduction at Source] - Virtual Digital Asset</title>
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    <description>Transfers of Virtual Digital Assets are subject to a no-deduction threshold where the value or aggregate value of consideration during the tax year remains within the prescribed limits. A threshold of Rs.50,000 applies to qualifying individual or Hindu Undivided Family payers. For every other payer, tax need not be deducted where aggregate consideration for Virtual Digital Asset transfers during the tax year does not exceed Rs.10,000.</description>
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      <description>Transfers of Virtual Digital Assets are subject to a no-deduction threshold where the value or aggregate value of consideration during the tax year remains within the prescribed limits. A threshold of Rs.50,000 applies to qualifying individual or Hindu Undivided Family payers. For every other payer, tax need not be deducted where aggregate consideration for Virtual Digital Asset transfers during the tax year does not exceed Rs.10,000.</description>
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