Bitcoin Declared a Capital Asset by India’s Income Tax Appellate Tribunal in Major Ruling

According to ITAT, cryptocurrency sales profits should be considered capital gains rather than income. For the Indian crypto industry, which has been searching for a steady path due to the government's previously strict and avoidant stance, the new ruling is a more liberating ruling.

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Nausheen Thusoo
Nausheen Thusoo
Nausheen has three years of devoted experience covering business and finance. She is aware of the constantly changing financial landscape, especially in the rapidly growing cryptocurrency space. Her ability to simplify difficult financial ideas into understandable stories and her analytical thinking make her articles valuable for both novice and experienced readers.She has written about a wide range of subjects, including investing methods, market trends, and regulatory changes pertaining to the cryptocurrency industry. She has worked with Reuter, Coingape and Bankless times. Nausheen blends a talent for narrative with meticulous research skills. She is also skilled at establishing connections with business leaders so they can offer unique perspectives and interviews that enhance their reporting

In a new milestone in India, the Income Tax Appellate Tribunal has clarified regarding crypto taxation. According to the local media reports, cryptocurrency sales profits ought to be treated as capital gains as opposed to income as per ITAT.

These new laws will specially be applied for transactions completed before the Virtual Digital Asset (VDA) act was introduced in 2022.

The new ruling comes as a more liberating decision for Indian crypto industry which has been trying to find a stable trajectory given the government’s rather strict and averted stance in the past.

ITAT Gives New Verdict For Crypto Transactions

The uncertainty surrounding cryptocurrency taxation has been resolved by ITAT’s ruling, which now classifies cryptocurrencies, including Bitcoin, as capital assets.

Investors who have held cryptocurrency assets for more than three years will benefit from the decision. Long-term capital gains (LTCG) tax rates will benefit these investors through exemptions or deductions, which typically lower tax obligations.

Indian Crypto Laws: What Do They Say?

At present, India does not currently regulate cryptocurrencies, and the government of the country has declared that they are not legal tender and cautioned its citizens against using them for financial transactions.

The government of India established a committee to report on the use of virtual currency in the nation after cryptocurrencies started to gain popularity and the government began to consider possible revenue loss.

The committee recommended in its report that private cryptocurrency ownership be prohibited in India. “Cryptocurrency and Regulation of Official Digital Currency Bill, 2021” is a new bill that the government is currently considering.

Since most governments and authorities have not yet passed legislation pertaining to cryptocurrencies, it is still unclear whether mining cryptocurrencies is legal in the majority of nations.

Crypto miners may be governed by the laws that regulate money transmission since they are regarded as money transmitters by the Financial Crimes Enforcement Network (FinCEN).

Despite the relative friendliness of the US and Canada toward cryptocurrency mining, regulatory uncertainty still exists in India and other countries.

India Might See New Friendly Crypto Laws Soon

The government recently admitted to the Lok Sabha the difficulties in regulating virtual digital assets (VDAs) in the absence of international cooperation.

The lack of a thorough regulatory framework still poses a challenge because digital assets are international in nature, even though there are already anti-money laundering regulations and taxes on income related to cryptocurrencies.

Such consideration is likely to help the nation form new pro-crypto financial laws in the coming future.

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