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

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....br>Miscellaneous<br>Inc.Tax Act 1961<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 74/2022 New Delhi, the 30th June, 2022 (Income-tax)....

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.... services; (ii) Mileage points, reward points or loyalty card, being a record given without direct monetary consideration under an award, reward, benefit, loyalty, incentive, rebate or promot....

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