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Law database

3 law profiles

India Income-tax Act VDA Tax and TDS Regime

ITA 1961 ss. 2(47A), 115BBH, 194S; ITA 2025 ss. 2(111), 194, 393 Act Added Jun 8, 2026

Effective

Apr 1, 2022

Market Structure & Regulatory Perimeter Payments Taxation & Reporting +1 more

India’s VDA tax/TDS regime applies a 30% tax to VDA transfer income and 1% TDS on resident transfer...

Form 1099-DA Digital Asset Proceeds From Broker Transactions

IRS Form 1099-DA; IRC §6045; TD 10000 Tax guidance Added Jun 4, 2026

Effective

Jan 1, 2025

Disclosure & Marketing Market Structure & Regulatory Perimeter Taxation & Reporting

IRS Form 1099-DA is used by brokers to report certain digital asset sale and exchange proceeds, with gross...

Gross Proceeds and Basis Reporting by Brokers for Digital Assets (TD 10000)

TD 10000; 89 FR 56480; RIN 1545-BP71 Tax guidance Added Jun 4, 2026

Effective

Sep 9, 2024

Custody Disclosure & Marketing Market Structure & Regulatory Perimeter +1 more

U.S. Treasury and IRS rule requiring certain digital asset brokers to report gross proceeds and, in phases, adjusted...

federalregister.gov

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