Tax on income from virtual digital assets

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Full Text of the Document

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....yable shall be the aggregate of,- (a) the amount of income-tax calculated on the income from transfer of such virtual digital asset at the rate of thirty per cent.; and (b) the amount of income-tax with which the assessee would have been chargeable, had the total income of the assessee been reduced by the income referred to in clause (a). (2) Notwithstanding anything contained in any other pr....