Tag: virtual digital assets

Virtual digital asset now covered under the Prevention of Money-laundering Act (PMLA) MINISTRY OF FINANCE(Department of Revenue) NOTIFICATION New Delhi, the 7th March, 2023 S.O. 1072(E).—In exercise of the powers conferred by sub-clause (vi) of clause (sa) of sub-section (1) of section 2 of the Prevention of Money-laundering …

CBDT specifies non-fungible token which shall not be considered as virtual digital asset   MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 75/2022 New Delhi, the 30th June, 2022 (Income-tax) S.O.2959(E).––In exercise of the powers conferred by clause (a) of Explanation to clause (47A) of section …

CBDT notifies virtual digital assets excluded from the definition of virtual digital asset MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 74/2022 New Delhi, the 30th June, 2022 (Income-tax) S.O.2958(E).––In exercise of the powers conferred by proviso to clause (47A) of section 2 of the …