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Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (E-Book) JASPREET SINGH JOHAR and compliance requirements applicable to

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and compliance requirements applicable to income that does not fall under any other specific head

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

provides the complete and updated text of the Act (Act No

this edition includes all relevant allied rules essential for corporate litigation and compliance

Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (E-Book) JASPREET SINGH JOHAR and compliance requirements applicable toThis 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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