Crypto par tax ke rules India mein sabse sakht hain — aur Budget 2026 ne bhi inme koi relief nahi di. Ulta, FY 2026-27 se exchanges ka data seedha tax department tak jaane laga hai, isliye crypto income chhupana ab aur mushkil hai. Ye guide batati hai ki kitna tax lagta hai, TDS kaise kaam karta hai aur ITR mein kya dikhana hai.
Quick Summary
- Crypto/VDA bechne par profit par flat 30% tax (+ surcharge + 4% cess), income slab chahe kuch bhi ho
- Sirf cost of acquisition deduct hoti hai — fees, internet, software ka kharcha nahi
- Crypto ka loss kisi bhi income se set-off nahi hota, aur carry forward bhi nahi
- Bechne par 1% TDS (limit: specified persons ke liye ₹50,000, baaki ke liye ₹10,000 per saal)
- FY 2026-27 se platforms transaction data seedha department ko report karte hain
30% Tax Ka Matlab Kya Hai
Aapki income ₹3 lakh ho ya ₹30 lakh — crypto ke profit par tax 30% hi lagega. ₹12 lakh wali 87A rebate is income par nahi milti. Example: ₹1 lakh ka Bitcoin ₹1.5 lakh mein becha, to ₹50,000 profit par 30% = ₹15,000 + 4% cess = ₹15,600 tax.
Loss Ka Koi Fayda Nahi
Agar ek coin mein ₹40,000 profit aur doosre mein ₹30,000 loss hua, to bhi tax ₹40,000 par lagega — ek VDA ka loss doosre VDA ke profit se bhi set-off nahi hota. Isliye crypto trading mein tax ka impact actual profit se zyada lagta hai.
1% TDS Kaise Kaam Karta Hai
| Kaun | TDS kab lagta hai |
|---|---|
| Specified person (jinka business/professional turnover limit se kam hai, ya jinki business income nahi) | Saal mein total sale consideration ₹50,000 se zyada |
| Baaki log | Saal mein total ₹10,000 se zyada |
Indian exchange khud 1% TDS kaat leta hai aur ye aapke Form 26AS / AIS mein dikhta hai. Ye TDS aapki final tax liability mein adjust hota hai. Foreign exchange ya P2P trade par TDS ki zimmedari khareedne wale par aa sakti hai — aise trades mein extra dhyan rakhein.
Airdrop, Staking aur Gift
- Airdrop / staking reward: receive karne par fair value par income (slab rate ya business income, nature ke hisaab se); baad mein bechne par 30%
- Crypto gift mein mila: relative ke alawa kisi se ₹50,000 se zyada value ka mila to taxable — gift tax rules dekhein
- Mining: cost of mining deduct nahi hoti, sell par poora amount taxable maana jaata hai
Ab data seedha department ke paas hai
FY 2026-27 se naye reporting rules ke tahat Indian crypto platforms transaction details directly tax department ko dete hain, aur reporting miss karne par penalty ka provision bhi aaya hai. AIS mein aapke crypto trades dikhenge — ITR mein na dikhane par mismatch notice aana lagbhag tay hai.
ITR Mein Kaise Dikhayein
Crypto income ke liye ITR-2 (investment) ya ITR-3 (agar trading business hai) use hoti hai — ITR-1/ITR-4 nahi. Har transaction ki date of purchase, date of sale, cost aur sale value Schedule VDA mein bharni hoti hai. Isliye exchange se poora tax report/P&L statement download karke rakhein.
Crypto ke saath shares/mutual fund bhi bechte hain to unke rules alag hain — capital gains guide dekhein. Schedule VDA ke saath sahi ITR file karwane ke liye hamari ITR filing service available hai.
Frequently Asked Questions
Crypto par kitna tax lagta hai India mein?
Profit par flat 30% + surcharge (agar lagu) + 4% cess. Income slab ya basic exemption limit ka fayda nahi milta.
Crypto loss ko shares ke profit se set-off kar sakte hain?
Nahi. VDA ka loss kisi bhi doosri income — shares, salary, ya doosre crypto — se set-off nahi hota aur carry forward bhi nahi hota.
1% TDS kata hai to kya aur tax dena padega?
Haan, 1% TDS sirf advance collection hai. Final tax 30% profit par banta hai; TDS usme adjust hoga aur baaki tax aapko bharna hoga.
Kya crypto ko hold karne par tax lagta hai?
Sirf hold karne par nahi. Tax tab lagta hai jab aap bechte, swap karte ya crypto se kuch khareedte hain.
Crypto/VDA taxation ke rules Budget 2026 ke baad bhi same hain (30% tax, 1% TDS). Ye jaankari 24 September 2026 tak verify ki gayi hai — trading volume zyada ho to professional salah zaroor lein.