Coinfig app

India legislation

The Acts, sections and statutory instruments the rules come from.

Showing 1 to 38 of 38 documents, archived 2026-09-12

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Legislation documents archived for India
DocumentIssuerDateArchived copyLive sourceCitation key
The Finance Bill, 2022 (Bill No. 18 of 2022) as introduced in Lok Sabha, including the Notes on Clauses, which carry clauses 3, 16, 28 and 60 on virtual digital assetsMinistry of Finance, Government of India2022-02-01PDF, 2.9 MB, mirrorOpenFB 2022
Memorandum Explaining the Provisions in the Financial Bill, 2022, whose pages 54 to 56 set out the scheme for taxation of virtual digital assetsMinistry of Finance, Department of Revenue, Government of India2022-02-01PDF, 4.6 MB, mirrorOpenMEMO 2022
Notification No. 74/2022, S.O. 2958(E), excluding gift cards and vouchers, mileage and reward and loyalty points and subscriptions to websites, platforms or applications from the definition of virtual digital assetCentral Board of Direct Taxes, Ministry of Finance, published in the Gazette of India, Extraordinary, Part II, Section 3(ii)2022-06-30PDF, 205 KB, mirrorOpenNOTIF 74/2022
Notification No. 75/2022, S.O. 2959(E), specifying what is a non-fungible token for the purposes of section 2(47A)Central Board of Direct Taxes, Ministry of Finance, published in the Gazette of India, Extraordinary, Part II, Section 3(ii)2022-06-30PDF, 116 KB, mirrorOpenNOTIF 75/2022
The Finance (No. 2) Bill, 2024 (Bill No. 55 of 2024) as introduced in Lok Sabha, including the Notes on ClausesMinistry of Finance, Government of India2024-07-23PDF, 1.9 MB, mirrorOpen
Memorandum Explaining the Provisions in the Finance (No. 2) Bill, 2024Ministry of Finance, Department of Revenue, Government of India2024-07-23PDF, 2.3 MB, mirrorOpen
The Finance Bill, 2025 (Bill No. 14 of 2025) as introduced in Lok Sabha, including the Notes on Clauses, which carry the clause inserting section 285BAA and the clause extending the definition of virtual digital assetMinistry of Finance, Government of India2025-02-01PDF, 1.8 MB, mirrorOpen
Memorandum Explaining the Provisions in the Finance Bill, 2025, which explains the new section 285BAA crypto-asset statement and the new section 2(47A)(d)Ministry of Finance, Department of Revenue, Government of India2025-02-01PDF, 3.2 MB, mirrorOpenMEMO 2025
The Finance Bill, 2026 as introduced in Lok Sabha, including the Notes on Clauses 2026 which are printed inside this same documentMinistry of Finance, Government of India2026-02-01PDF, 1.7 MB, mirrorOpenFB 2026
Memorandum Explaining the Provisions in the Financial Bill, 2026, which explains the new penalty for not furnishing the section 509 crypto-asset statementMinistry of Finance, Department of Revenue, Government of India2026-02-01PDF, 3.0 MB, mirrorOpenMEMO 2026
Notification No. 22/2026, F. No. 370142/41/2025-TPL, G.S.R. 198(E), notifying the Income-tax Rules, 2026 in full, which contain rules 241 to 244 and Form No. 167 on crypto-asset reportingCentral Board of Direct Taxes, published in the Gazette of India, Extraordinary, Part II, Section 3(i)2026-03-20PDF, 9.1 MB, mirrorOpen
Income-tax Act, 2025 (30 of 2025), the department's consolidated text as amended by the Finance Act, 2026, containing every section the report reads including 2(111), 3, 92, 194, 393, 476 and 509Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-03-31PDF, 3.1 MB, mirrorOpenITA 2025
Finance Act, 2022, section 16, Amendment of section 56, which brings a virtual digital asset within the Explanation to section 56(2)(x)Parliament of India, as published by the Central Board of Direct Taxes2022-03-30PDF, 439 KB, mirrorOpen
Finance Act, 2022, section 28, Insertion of new sections 115BBH and 115BBIParliament of India, as published by the Central Board of Direct Taxes2022-03-30PDF, 435 KB, mirrorOpen
Finance Act, 2022, section 3, Amendment of section 2, which inserts the definition of virtual digital asset in section 2(47A)Parliament of India, as published by the Central Board of Direct Taxes2022-03-30PDF, 429 KB, mirrorOpen
Finance Act, 2022, section 60, Insertion of new section 194SParliament of India, as published by the Central Board of Direct Taxes2022-03-30PDF, 429 KB, mirrorOpen
Finance Act, 2025, section 3, Amendment of section 2, which adds clause (d) crypto-asset to the definition of virtual digital assetParliament of India, as published by the Central Board of Direct Taxes2025-03-29PDF, 439 KB, mirrorOpen
Finance Act, 2025, section 90, Insertion of new section 285BAA, obligation to furnish information on transaction of crypto-assetParliament of India, as published by the Central Board of Direct Taxes2025-03-29PDF, 415 KB, mirrorOpen
Finance Act, 2026, section 101, Substitution of new section for section 446, the penalty for failure to furnish or for furnishing inaccurate information on transaction of crypto-assetParliament of India, as published by the Central Board of Direct Taxes2026-03-31PDF, 417 KB, mirrorOpen
Finance Act, 2026, section 2, Income-tax under Act 43 of 1961, the rates and surcharge for assessment year 2026-27Parliament of India, as published by the Central Board of Direct Taxes2026-03-31PDF, 1.6 MB, mirrorOpen
Finance Act, 2026, section 3, Income-tax under Act 30 of 2025, the rates and surcharge for tax year 2026-27Parliament of India, as published by the Central Board of Direct Taxes2026-03-31PDF, 3.9 MB, mirrorOpen
Income-tax Act, 1961, section 115BBH, Tax on income from virtual digital asset, in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 418 KB, mirrorOpenITA 1961
Income-tax Act, 1961, section 139, Return of income, including the updated return under sub-section (8A), in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 2.4 MB, mirrorOpenITA 1961
Income-tax Act, 1961, section 140B, Tax on updated return, in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 842 KB, mirrorOpenITA 1961
Income-tax Act, 1961, section 149, Time limit for notices under sections 148 and 148A, in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 429 KB, mirrorOpenITA 1961
Income-tax Act, 1961, section 158B, Definitions for block assessment, which include virtual digital asset in undisclosed income, in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 431 KB, mirrorOpenITA 1961
Income-tax Act, 1961, section 194S, Payment on transfer of virtual digital asset, in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 438 KB, mirrorOpenITA 1961
Income-tax Act, 1961, section 2, Definitions, which contains clause (47) transfer and clause (47A) virtual digital asset, in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 4.0 MB, mirrorOpenITA 1961
Income-tax Act, 1961, section 234E, Fee for default in furnishing statements, in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 408 KB, mirrorOpenITA 1961
Income-tax Act, 1961, section 270A, Penalty for under-reporting and misreporting of income, in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 848 KB, mirrorOpenITA 1961
Income-tax Act, 1961, section 271C, Penalty for failure to deduct tax at source, in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 430 KB, mirrorOpenITA 1961
Income-tax Act, 1961, section 276B, Failure to pay tax to the credit of Central Government, in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 469 KB, mirrorOpenITA 1961
Income-tax Act, 1961, section 49, Cost with reference to certain modes of acquisition, whose sub-section (4) governs property taxed under section 56(2)(x), in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 821 KB, mirrorOpenITA 1961
Income-tax Act, 1961, section 56, Income from other sources, whose sub-section (2)(x) and Explanation bring a gift of a virtual digital asset to charge, in the text as amended by the Finance Act, 2026Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-06-18 (version of the consolidated text)PDF, 1.7 MB, mirrorOpenITA 1961
Income-tax Rules, 2026, rule 241, Definitions for purposes of rules 242, 243 and 244, which define reporting crypto-asset service provider, crypto-asset and relevant transactionCentral Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-03-20PDF, 2.0 MB, mirrorOpen
Income-tax Rules, 2026, rule 242, Obligation for reporting transaction of crypto-asset under section 509Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-03-20PDF, 432 KB, mirrorOpen
Income-tax Rules, 2026, rule 243, Reporting requirements for transaction of crypto-asset under section 509, which prescribes Form No. 167Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-03-20PDF, 1.2 MB, mirrorOpen
Income-tax Rules, 2026, rule 244, Due diligence procedures under section 509Central Board of Direct Taxes, Department of Revenue, Ministry of Finance2026-03-20PDF, 1.2 MB, mirrorOpen