https://www.taxtmi.com/acts?id=40472 The amendment replaces "sales" with transfer in the slump sale definition, effective retrospectively from April first, and inserts a new virtual digital asset definition covering tokens or other digital representations of value (excluding Indian or foreign currency), non-fungible tokens, and other digital assets as notified by the Central Government, while permitting the Government to exclude specified digital assets by notification; explanatory provisions permit specification of non-fungible tokens and adopt currency definitions from the foreign exchange statute. en-us Tue, 01 Feb 2022 14:40:16 +0530 Fri, 04 Feb 2022 17:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40472 The amendment replaces "sales" with transfer in the slump sale definition, effective retrospectively from April first, and inserts a new virtual digital asset definition covering tokens or other digital representations of value (excluding Indian or foreign currency), non-fungible tokens, and other digital assets as notified by the Central Government, while permitting the Government to exclude specified digital assets by notification; explanatory provisions permit specification of non-fungible tokens and adopt currency definitions from the foreign exchange statute. Act-Rules Bills Tue, 01 Feb 2022 14:40:16 +0530 https://www.taxtmi.com/acts?id=40472