This article includes the following key pointers:
- What is a virtual digital asset?
- Taxation of income from transfer of VDA
- When to deduct TDS?
- What is the threshold limit for deduction of TDS?
- Special provisions in case of specified persons
- Special cases
- Process of TDS Deduction
- Examples of crypto transactions and TDS liability on the same
Read more at: https://taxguru.in/income-tax/section-194s-tds-transfer-virtual-digital-assets-vda.html