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Compare only local claims with an official source and current review
No official adoption metric is available for both countries. Legacy estimates, where available, appear below as context only.
Estimated context (not comparable)
Blue and est. indicate a legacy estimate without a verifiable official source. It never creates a winner, bar, or ranking.
RBI has warned that virtual currencies are not authorized by a central bank or monetary authority. Do not confuse a crypto asset with the e₹ digital rupee, which RBI describes as legal tender. Verify applicable requirements before using a provider.
Official source: RBI: virtual-currency risk warning, 24 December 2013 · RBI: digital rupee FAQ · FIU-IND: VDA reporting-entity registration downloads; AML reporting, not retail permission
Income from VDA transfer
Official source: Income Tax Act: VDA tax section 115BBH · Income Tax Department: Income-tax Act section 115BBH VDA tax text (statutory PDF) · Income Tax Department: TDS on VDA transfers
The FSA publishes a list of registered Crypto-asset Exchange Service Providers. From June 2026 there is also a registration regime for crypto-asset service intermediation on behalf of providers. Verify the legal name, registration and service before using a platform.
Official source: FSA: registered crypto-asset exchange providers · FSA: crypto-asset service intermediation regime
Miscellaneous income or another applicable category
Official source: National Tax Agency: crypto-asset tax treatment and worksheets · National Tax Agency: 2025 income-tax filing and payment deadline
Rate: Verify
Deductible: Section 115BBH allows only acquisition cost; it does not allow VDA-loss setoff or carryforward.
Deadline: Check the current Income Tax Department deadline.
Official source: Income Tax Act: VDA tax section 115BBH · Income Tax Department: Income-tax Act section 115BBH VDA tax text (statutory PDF) · Income Tax Department: TDS on VDA transfers
Rate: Verify
Deductible: The National Tax Agency provides documents and worksheets. Classify each transaction and keep records before applying costs or offsets.
Deadline: For 2025 income, file and pay by 16 March 2026. Confirm your filing obligation and any special rules directly with the National Tax Agency.
Official source: National Tax Agency: crypto-asset tax treatment and worksheets · National Tax Agency: 2025 income-tax filing and payment deadline
Only metrics with a national source per figure
Local primary guidance and current review
Treatment visible only with an official source
Official registers only, where available
Hidden without specific evidence
Review date for each country guide
We show only regulatory and tax claims with local primary guidance and a current review. Adoption metrics require a national source for each figure.
Each visible claim links to its official country source. Adoption links are assigned to the exact metric, not the entire profile.
Each guide shows its next review date. Always confirm your residence, activity, and transaction with the authority or a local professional before filing.
Yes, you can compare any of the 174 countries in our database using the country selectors.
It is an editorial summary of linked primary regulatory guidance. If a current review is unavailable, we show Verify rather than infer a status.
We do not infer rankings. A value appears only when the exact figure has a linked official national source.
