Crypto par 1% TDS ka matlab hai: jab aap Bitcoin ya koi bhi virtual digital asset (VDA) bechte hain, to aapko milne wale paise ka 1% pehle hi kaat kar sarkar ke paas jama kar diya jata hai. Yeh section 194S ke under hai (1 April 2026 se Income-tax Act, 2025 ke section 393 mein). TDS sale value par katta hai, profit par nahi. Isliye loss wali sale par bhi TDS kat sakta hai.
Sabse zaroori baat: TDS koi extra tax nahi hai. Yeh aapke PAN ke against jama hota hai, Form 26AS aur AIS mein dikhta hai, aur ITR file karte waqt aapke total tax mein adjust hota hai. Agar TDS aapke actual tax se zyada kata hai, to bacha hua paisa refund ke roop mein wapas aa sakta hai. TDS se darna nahi hai. Use claim karna hai.
TDS kya hai
TDS ka full form hai Tax Deducted at Source. Matlab tax wahin kaat liya jata hai jahan se paisa aa raha hai. Salary par TDS, FD interest par TDS, waise hi crypto sale par bhi TDS.
Crypto ke liye yeh rule Finance Act 2022 se aaya, aur July 2022 se laagu hua. Usi Act ne 30% tax wala section 115BBH bhi joda. Dono alag cheezein hain:
- 30% tax: aapke gain par lagta hai (sale value minus cost of acquisition), plus surcharge aur 4% cess.
- 1% TDS: aapki sale value par advance mein katta hai, aur us 30% tax mein adjust hota hai.
Ek simple example, round numbers ke saath. Maan lijiye aapne ₹1,00,000 ka Bitcoin becha. 1% TDS yaani ₹1,000 kat gaya, aur aapko ₹99,000 mile. Agar aapka cost ₹80,000 tha, to gain ₹20,000 hai. Us par 30% tax yaani ₹6,000, plus cess. ITR mein aap ₹1,000 TDS claim karenge, to baaki tax plus cess bharna hoga. TDS ne aapka tax badhaya nahi, bas pehle se thoda le liya.
Ab ulta case. Agar ₹1,00,000 ki sale par aapka cost ₹1,10,000 tha, to ₹10,000 ka loss hua. Tab bhi ₹1,000 TDS kat sakta hai, kyunki TDS sale value par hai. Is case mein us sale par tax nahi banega, aur ITR mein TDS claim karne par woh refund ho sakta hai, agar aapki baaki income par tax use cover nahi karta. Yaad rahe, VDA loss ko kisi aur income ya doosre coin ke gain se set off nahi kar sakte, aur carry forward bhi nahi kar sakte.
Kab katta hai, kaun katta hai
Law kehta hai: jo payer hai, yaani jo resident seller ko VDA ke badle paisa de raha hai, woh 1% kaatega.
- Exchange par: exchange aapki taraf se TDS kaat kar jama kar sakta hai. Aapko alag se kuch nahi karna padta.
- Peer-to-peer deal mein: buyer seedha seller ko paisa deta hai, isliye TDS kaatne ki zimmedari buyer ki hai.
- Kharidne par: jab aap Bitcoin kharidte hain, aap VDA transfer nahi kar rahe, isliye aapki kharid par aapka TDS nahi katta. TDS seller ki sale par lagta hai.
Agar seller PAN nahi deta, to TDS 20% ho jata hai. Aur agar payment crypto mein ya kisi aur cheez ke roop mein hota hai, to payer ko release se pehle tax jama hone ka dhyan rakhna hota hai.
Ek baat saaf kar doon. Agar koi aapko kehta hai ki P2P ya offshore app par trade karo taaki TDS na kate, to woh aapko galat raste par le ja raha hai. TDS ki duty platform badalne se khatam nahi hoti, aur aapka 30% tax to har haal mein lagta hai. Unocoin shuru karte waqt humne pehle din se ek baat seekhi: sarkar se bhaag nahi sakte, unke saath deal karna padta hai. Yeh har investor par bhi laagu hota hai.
Threshold: ₹10,000 aur ₹50,000
Har chhoti sale par TDS nahi katta. Ek financial year mein total consideration in limits tak ho to TDS nahi lagta:
- ₹50,000 tak: jab payer "specified person" ho.
- ₹10,000 tak: baaki sab payers ke liye.
"Specified person" kaun hai? Woh individual ya HUF jiska pichhle saal business turnover ₹1 crore tak ya professional receipts ₹50 lakh tak tha, ya jiski koi business ya professional income hi nahi hai.
Kuch blogs in dono numbers ko ulta likh dete hain. Sahi version yahi hai: specified person payer ke liye ₹50,000, baaki ke liye ₹10,000. Exchange par trade karte waqt yeh hisaab aam taur par platform ka system sambhalta hai.
Income-tax Act, 2025 mein, jo 1 April 2026 se laagu hai, yeh rule section 393(1), Table Sl. No. 8(vi) mein hai. Rate 1% hi hai, thresholds bhi wahi hain. Purane documents mein aapko 194S dikhega, naye mein 393. Numbering apne CA se confirm kar lijiye.
SIP wale investors ke liye TDS
Bahut log Bitcoin SIP chalate hain, jaise Unocoin ka Systematic Buying Plan, jo ₹10 se shuru hota hai. Unka sawaal hota hai: kya har SIP buy par TDS katega?
Nahi. SIP mein aap kharid rahe hain, aur kharid par aapka TDS nahi katta. Kharidna taxable event bhi nahi hai. Tax aur TDS dono tab aate hain jab aap bechte hain, swap karte hain ya spend karte hain.
Jab aap SIP ka kuch hissa bechte hain, to us sale value par 1% TDS kat sakta hai, threshold ke hisaab se. Har SIP buy ka apna cost hota hai, aur kaunsi buy ko sale ke against match karna hai, iske liye law koi method fix nahi karta. First-in, first-out common hai. Apne CA ke saath ek method chuniye aur har saal wahi rakhiye. Detail ke liye hamara Bitcoin SIP tax page dekhiye.
TDS ke baare mein teen galatfehmiyan
"TDS kat gaya, matlab tax pura ho gaya." Nahi. TDS sirf advance hai. Gain par 30% plus cess ka hisaab alag hai, aur baaki tax ITR mein bharna padta hai.
"Loss hua hai, to TDS nahi katna chahiye tha." TDS sale value par katta hai, profit par nahi. Loss wali sale par bhi kat sakta hai, aur woh ITR mein claim hota hai.
"TDS ka paisa gaya." Nahi. Woh aapke PAN ke against credit hai. Claim kijiye.
26AS aur AIS mein kaise dekhein
Jo TDS kata hai, woh aapke PAN se jud jata hai. Dekhne ke liye:
- Income tax portal par login kijiye.
- Form 26AS kholiye. Wahan deductor ka naam, amount aur TDS dikhega.
- Annual Information Statement (AIS) bhi dekhiye. Platforms ne aapke baare mein jo transactions report kiye hain, woh wahan dikh sakte hain.
- In dono ko apne exchange statement se milaaiye. Koi entry missing ya galat ho to platform se official channel par baat kijiye.
2026 se platforms Crypto-Asset Reporting Framework ke under bhi transactions report karte hain, Form 167 mein. Isse aap par koi naya tax nahi aata, lekin aapka ITR platform ke records se match hona chahiye.
ITR mein claim kaise karein
Crypto ki income Schedule VDA mein jaati hai, jo ITR-2 aur ITR-3 mein hai. ITR-1 VDA income ke saath use nahi ho sakta.
- Har sale alag se likhiye: kharidne ki date, bechne ki date, head of income, cost of acquisition, sale value aur income.
- Loss wali sales bhi report kijiye. Swaps aur spends bhi.
- Jo TDS kata hai, use tax-paid section mein daaliye taaki woh credit ho.
- Chhoti sales mat chhodiye. AIS mein platform ka data dikh sakta hai.
Sabse common galtiyan: chhoti sales chhod dena, loss ko gain se net kar dena, TDS claim karna bhool jana, aur ITR-1 use kar lena. Har saal kuch log TDS ka paisa sirf isliye chhod dete hain kyunki unhone claim hi nahi kiya.
Poora TDS guide, 26AS aur claim ke tareeke ke saath, hamare TDS page par hai. Return bharte waqt Schedule VDA guide dekhiye. Yeh general jaankari hai, tax advice nahi. Apni situation CA se zaroor check karwaiye.
Common questions
Crypto par TDS kitna katta hai?
1% of the sale value, section 194S ke under (ab Income-tax Act, 2025 ka section 393). Agar seller PAN nahi deta to 20%. Specified person payer ke liye ₹50,000 aur baaki ke liye ₹10,000 saalana tak TDS nahi lagta.
Kya TDS wapas milta hai?
TDS extra tax nahi hai. Yeh aapke PAN ke against credit hota hai. ITR mein claim karne par aapke total tax mein adjust hota hai, aur zyada kata ho to refund ho sakta hai.
TDS 26AS mein kahan dikhega?
Income tax portal par login karke Form 26AS mein deductor, amount aur TDS dikhega. AIS mein platforms ke reported transactions bhi dikh sakte hain. Inhe apne exchange statement se milaaiye.
Kya buy par bhi TDS katta hai?
Nahi. TDS VDA ke transfer par lagta hai, yaani sale par. Jab aap kharidte hain, aapki kharid par aapka TDS nahi katta.