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Virtual Digital Asset Transfers: 30% Tax u/s 115BBH Plus 1% TDS as Per Section 194S.

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....Taxation of Virtual Digital Assets – As per Section 115BBH @30% is leviable on Income on transfer of ‘Virtual Digital Asset’ - Under section 194S @1% TDS to be deducted of any sum by way of consideration for transfer of a ‘Virtual Digital Asset’.....

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