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Law, Procedure & Taxation of Virtual Digital Asset (Cryptocurrencies)
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| Book Details | |
| Title | Law, Procedure & Taxation of Virtual Digital Asset (Cryptocurrencies) |
| ISBN | 9789356038905 |
| Edition | 2025 |
| Pages | 296 |
| Authors | Ram Dutt Sharma |
| Publisher | Commercial Law Publishers |
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Get the latest “Law, Procedure & Taxation of Virtual Digital Asset (Cryptocurrencies)” (2025 Edition) by Ram Dutt Sharma, published by Commercial Law Publishers. A 296-page comprehensive guide on legal and tax aspects of virtual digital assets. Flat 25% discount for a limited time with free shipping. ISBN: 9789356038905. Order now!
| CHAPTER 1: | Introduction | 1 |
| CHAPTER 2: | Key Developments around the World | 8 |
| CHAPTER 3: | India’s Journey of Cryptocurrency – From Barter to Bitcoin | 15 |
| CHAPTER 4: | Laws Governing Virtual Digital Assets | 23 |
| CHAPTER 5: | What is Virtual Digital Assets | 35 |
| CHAPTER 6: | “Virtual Digital Asset” means [Section 2(47A)]. | 42 |
| CHAPTER 7: | Types of Virtual Digital Asset | 46 |
| CHAPTER 8: | Types of Cryptocurrency | 50 |
| CHAPTER 9: | How Does Cryptocurrency Work? | 55 |
| CHAPTER 10: | Before Investing in a Cryptocurrency | 57 |
| CHAPTER 11: | Blockchain Technology | 59 |
| CHAPTER 12: | Distributed Ledger Technology | 67 |
| CHAPTER 13: | Centralized Ledger | 72 |
| CHAPTER 14: | Decentralized Ledger | 75 |
| CHAPTER 15: | Non-Fungible Token (NFT) | 78 |
| CHAPTER 16: | Proof of Work vs Proof of Stake | 86 |
| CHAPTER 17: | Mining of Cryptocurrency | 95 |
| CHAPTER 18: | Cryptocurrency Wallet | 99 |
| CHAPTER 19: | Cryptojacking | 104 |
| CHAPTER 20: | How to Buy Cryptocurrency | 107 |
| CHAPTER 21: | How to Sale Cryptocurrency | 112 |
| CHAPTER 22: | Taxation Position of Virtual Digital Asset in India prior to 01.04.2022 |
116 |
| CHAPTER 23: | Head of Income under which Virtual Digital Assets Taxable | 118 |
| CHAPTER 24: | Taxation of Crypto Airdrops | 122 |
| CHAPTER 25: | Taxability of Virtual Digital Assets received as Gifts in the hands of recipient [Section 56(2)(x)] |
125 |
| CHAPTER 26: | Determination of Fair Market Value of Virtual Digital Assets | 129 |
| CHAPTER 27: | Taxation of Non-Fungible Token (NFT) [Clause (a) of the Explanation to section 2(47A)]. |
130 |
| CHAPTER 28: | Tax on Income from Virtual Digital Assets [Section 115BBH] | 137 |
| CHAPTER 29: | Treatment for Loss from transfer of Virtual Digital Assets [Section 115BBH(2)(b)] |
141 |
| CHAPTER 30: | What is ‘Transfer’ in relation to Virtual Digital Asset [Section 115BBH(3)] |
145 |
| CHAPTER 31: | Computation of Income from Transfer from Virtual Digital Assets |
147 |
| CHAPTER 32: | Taxability of Creation of Cryptocurrencies from an International Perspective |
152 |
| CHAPTER 33: | TDS on Payment of transfer of Virtual Digital Asset (Cryptocurrencies) [Section 194-S] |
162 |
| CHAPTER 34: | Obligation to Furnish Information on Transaction of Crypto-Asset [Section 285BAA] |
192 |
| CHAPTER 35: | Reporting gains from crypto/NFTs and other Virtual Digital Assets in Income Tax Return |
195 |
| CHAPTER 36: | Disclosure of Crypto Assets in Schedule of Assets and Liabilities |
200 |
| CHAPTER 37: | Goods & Services Tax (GST) on Virtual Digital Assets | 204 |
| CHAPTER 38: | Virtual Digital Assets (‘VDAs’) come under the ambit of Prevention of Money Laundering Act, 2002 (PMLA) |
207 |
| CHAPTER 39: | Applicability of Foreign Exchange Laws of India for Trading in Virtual Currencies |
219 |
| CHAPTER 40: | Virtual Digital Assets (VDA)/ Crypto-Assets Questionnaire | 222 |
| CHAPTER 41: | Cryptocurrency : Legal or Illegal | 224 |
| CHAPTER 42: | Case Laws on Virtual Digital Assets/Cryptocurrency | 264 |
| CHAPTER 43: | Frequently Used : Important Terms | 269 |
| CHAPTER 44: | Frequently Asked Questions (FAQs) | 279 |
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| Publisher | Commercial |
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