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The book presents the bare text of the Act in its original statutory form—without commentary—ensuring accuracy and reliability for both court practice and academic use
applicable for December 2025 and June 2026 attempts
it is designed to serve as a precise and unaltered legal reference for students
Who should use this book:
and compliance requirements applicable to income that does not fall under any other specific head
Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (E-Book) JASPREET SINGH JOHAR The book presents the bareThis 2025 Edition of Law, Procedure and Taxation of Virtual Digital Assets (Cryptocurrencies) by Ram Dutt Sharma offers a comprehensive and practical guide to the taxation and regulatory framework applicable to virtual digital assets (VDAs) under the Income Tax Law, updated in accordance with the Finance Act, 2025. The book examines the legal recognition, procedural aspects, and taxation provisions relating to cryptocurrencies and other VDAs,
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