Central Government notifies virtual digital assets which shall be excluded from the definition of virtual digital asset

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....INISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 74/2022 New Delhi, the 30th June, 2022 (Income-tax) S.O. 2958(E).--In exercise of the powers conferred....

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....rd, being a record given without direct monetary consideration under an award, reward, benefit, loyalty, incentive, rebate or promotional program that may be used or redeemed only to obtain goods or s....