Indian Govt Introduces 70% Penalty on Undeclared Crypto Gains, Lookback Period Set At 48 Months

India will enact new rules under Section 158B of the Income Tax Act that will impose tax penalties of up to 70% on income from cryptocurrency that are not disclosed. The change places crypto gains in the same tax tier as more traditional assets like cash, jewels, and metal by permitting them to be subject to block assessments if they are not reported.

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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

Indian government is set to introduce new penalty on crypto gains. According to official announcements, under Section 158B of the Income Tax Act, India will implement new regulations that would impose tax penalties of up to 70% on unreported cryptocurrency gains.

As announced in the Union Budget 2025 by Indian Finance Minister Nirmala Sitharaman, cryptocurrencies will be covered by Section 158B of the Income Tax Act, which reports unreported income.

Additionally the lookback period for the new law has been set at 48 months.

India’s New Law To Tax Crypto Like Other Other Assets

By allowing cryptocurrency gains to be subject to block assessments if they are not disclosed, the amendment puts them in the same tax bracket as more conventional assets like cash, jewelry, and metal.

The move comes at a time when Indian has seen a rise in crypto investments thereby a rise in userbase.

Also Read: India’s Budget 2025: No Change On Crypto Taxes, 30% Tax On Capital Gains Remains

India’s Previous Crypto Tax Laws

The 2022 Union Budget introduced India’s crypto tax legislation, which levied a 30% tax on profits from the sale of digital assets such as NFTs and cryptocurrencies.

Regardless of the holding duration, the tax is imposed on capital gains. Additionally, cryptocurrency transactions that surpass a specific threshold are subject to a 1% TDS (Tax Deducted at Source).

The inability to deduct losses from cryptocurrency investments from other sources of income makes it more challenging for traders to make up for their losses.

Although the goal of these restrictions is to provide control and transparency over cryptocurrency transactions, there are worries about how they will affect the sector.

Indian Crypto Investors See Less Government Support From 2025 Budget

Indian crypto investors had high hopes from the 2025 budget, however the union budget did little to no good for Indian crypto investors.

Additionally, these new laws are likely to put more investors in concern. Investors and industry professionals are concerned about India’s anti-friendly stance on cryptocurrencies.

Crypto adoption and trading are discouraged by the government’s high taxes on them, which include a 30% profit tax and a 1% transaction tax.

Furthermore, there is ambiguity due to the absence of clear regulatory requirements; some ideas even indicate that private cryptocurrencies may be banned.

This cautious attitude is a result of concerns about money laundering, digital asset volatility, and financial stability. Even if interest in blockchain technology is growing, India’s policy is still very restrictive, which stifles innovation and makes it challenging for companies to succeed in the cryptocurrency market.

Also Read: CoinDCX Founder Sumit Gupta Commends India’s AI Push And Hopes For Crypto Support Soon

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