Obligation for reporting transaction of crypto-asset under section 509

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....entity or individual resident for tax purposes in India; or (b) an entity that is incorporated or organised under the laws of India; or (c) an entity that either has legal personality in India or has an obligation to file return of income under section 263; or (d) an entity managed from India; or (e) an entity or individual that has a regular place of business i....

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....crypto- asset service provider in a partner jurisdiction by virtue of it being- (A) an entity that is incorporated or organised under the laws of such partner jurisdiction; or (B) an entity that either has legal personality in the partner jurisdiction or has an obligation to file tax returns or tax information returns to the tax authorities in partner jurisdiction with respect to....