India mein crypto par do tax rules hain. Pehla: Bitcoin ya kisi bhi crypto ko bechne, swap karne ya kharch karne par jo profit hota hai, us par flat 30% tax lagta hai (section 115BBH), upar se surcharge jahan lage aur 4% cess. Doosra: bechne par sale value ka 1% TDS katta hai (section 194S, jo Income-tax Act, 2025 mein ab section 393 hai), jo aapke PAN mein jama hota hai aur ITR mein claim hota hai.
Aur do baatein jo sabse zyada logon ko chaunkati hain. Kharid ki keemat ke alawa kuch bhi deduct nahi hota. Aur crypto ka loss kisi bhi doosri income se set off nahi hota, na hi agle saal le ja sakte hain. Bas, yahi poora system hai. Neeche rupee examples ke saath sab samjhata hoon.
Kharidne se pehle tax samjhiye, ITR ke waqt nahi
Maine 2013 mein Unocoin co-found kiya tha. Mujhe yaad hai, business ke lagbhag teesre din hamare office mein income tax department ke kareeb tees log aa gaye the. Us waqt hamare paas sirf do employees the.
Us din se mere dimaag mein ek baat baith gayi: Bitcoin tax system ke bahar ki cheez nahi hai. Sarkar is space ko shuru se dekh rahi hai. Isliye main chahta hoon ki aap tax pehle samjhein, kharidne se pehle, na ki July mein ITR bharte waqt jab surprise milta hai.
30% tax kis par lagta hai
30% tax aapke profit par lagta hai, poori raqam par nahi. Profit matlab: aapne jitne mein becha, minus jitne mein kharida tha.
"Bechna" ka matlab sirf rupee mein bechna nahi hai. Yeh teen cheezein "transfer" maani jaati hain:
- Crypto ko rupee mein bechna
- Ek crypto ko doosre crypto mein swap karna
- Crypto se kuch kharidna
30% flat hai. Aapki salary kitni bhi ho, aapne ek hafta rakha ho ya paanch saal, rate wahi rahega. Koi long-term discount nahi. Uske upar 4% cess lagta hai tax par, aur zyada income par surcharge bhi.
Aur yaad rakhiye: sirf kharid ki keemat (cost of acquisition) minus hoti hai. Platform fees ko alag kharch ki tarah, internet, laptop ya loan ka byaaj, kuch bhi deduct nahi hota. Mining se mila crypto ho toh uski cost zero maani jaati hai.
Jab tak aap crypto rakhe hue hain aur becha nahi, tab tak koi tax nahi. Tax tab banta hai jab aap transfer karte hain.
1% TDS kab katta hai
Jab aap crypto bechte hain, toh payment karne wala sale value ka 1% TDS kaat kar sarkar ke paas aapke PAN ke against jama karta hai. Indian platform par yeh bechte waqt apne aap hota hai.
Teen baatein dhyan mein rakhiye:
- TDS sale value par hai, profit par nahi. ₹1,00,000 ka becha toh ₹1,000 TDS kategi, chahe profit hua ho ya loss.
- TDS extra tax nahi hai. Yeh advance hai, jo aapke total tax mein adjust hota hai. Zyada kata ho toh refund milta hai.
- Chhoti sales par TDS nahi. Financial year mein total ₹50,000 tak (agar payer "specified person" hai) ya ₹10,000 tak (baaki payers) TDS nahi katta. PAN na dene par rate 20% tak ho sakta hai.
Kata hua TDS Form 26AS aur AIS mein dikhta hai, income tax portal par. Detail ke liye hamara TDS guide dekhein.
Loss ka kya hota hai
Yahan sabse zyada log galti karte hain.
Bahut log maan kar chalte hain ki loss se profit kam ho jaayega. Crypto mein aisa nahi hai. Crypto ka loss:
- Salary, business, shares ya kisi bhi doosri income se set off nahi hota
- Ek coin ka loss doosre coin ke profit se bhi set off nahi hota
- Agle saal carry forward nahi hota
Matlab saal ke end mein "net" nikaal kar tax mat bhariye. Har profit wali sale par alag se 30% lagega.
Example: profit aur loss ek hi saal mein
Yeh example hamare apne tax guide se hai. Saari raqam sirf samjhane ke liye hai.
Maan lijiye ek saal mein aapko ek coin par ₹40,000 ka profit hua, aur doosre coin par ₹30,000 ka loss. Zyadatar log sochte hain ki tax ₹10,000 par lagega. Aisa nahi hai.
- Profit: ₹40,000
- 30% tax: ₹12,000
- 4% cess (₹12,000 ka): ₹480
- Total tax: ₹12,480
- ₹30,000 ke loss ka asar: zero
Ab TDS jodiye. Maan lijiye profit wala coin ₹1,40,000 mein becha (₹1,00,000 mein kharida tha). Toh ₹1,400 TDS kata. Loss wala coin ₹70,000 mein becha, toh ₹700 TDS kata. Total TDS ₹2,100 aapke PAN mein jama hai. ITR mein ise claim karenge toh bacha hua tax hoga ₹12,480 minus ₹2,100, yaani ₹10,380. Surcharge alag se, agar lage.
Apne numbers ke liye hamara free tax calculator use karein. Yeh aapke browser mein hi chalta hai aur kuch store nahi karta.
Gift, airdrop, mining aur staking par kya?
Har crypto bechne se nahi aata. Kuch log gift mein paate hain, kuch airdrop se. Inke rules thode alag hain, isliye short mein samjhiye.
- Gift: agar kisi ne aapko saal mein ₹50,000 se zyada ka crypto gift kiya, aur woh aapka "specified relative" nahi hai, toh poori value aapki slab rate par "income from other sources" mein taxable ho sakti hai. Maa baap jaise relatives se ya shaadi par mile gift exempt hain. Hamare site ka example: dost ne ₹80,000 ka Bitcoin gift kiya toh poore ₹80,000 taxable; wahi gift parent se mila toh exempt.
- Airdrop: mile us din ki market value par income from other sources. Baad mein bechne par 30%, aur jo value pehle tax ho chuki, woh cost maani jaati hai.
- Mining: cost zero maani jaati hai. Bijli aur hardware deduct nahi hote.
- Staking rewards: slab rate par, aur baad mein bechne par 30%.
Gift dene wale par 30% aur 1% TDS kaise lagta hai, yeh abhi clearly settled nahi hai. In sab cases mein CA se zaroor poochhein. Gifting ke rules hamare gifting guide mein hain.
Section numbers badal gaye, rules nahi
1 April 2026 se Income-tax Act, 2025 lagu ho gaya hai, aur isme bahut saare section numbers badal gaye hain. Jo TDS pehle section 194S mein tha, woh ab section 393(1) mein hai. Rate aur thresholds wahi hain. Purane articles aur forms mein aapko purane numbers dikh sakte hain, isliye confuse mat hoiye. Rules substance mein wahi hain, lekin current numbering apne CA se confirm kar lijiye.
ITR mein kahan dikhana hai
Crypto income Schedule VDA mein dikhani hoti hai. Yeh schedule ITR-2 (agar business income nahi hai) aur ITR-3 (agar business ya professional income hai) mein hota hai. Crypto income ho toh ITR-1 use nahi kar sakte.
Har sale ke liye yeh bharna hota hai: kab kharida, kab becha, income kis head mein hai, kharid ki keemat, aur sale value. Har transfer dikhayein, loss wale bhi, swap bhi. Phir TDS ko tax-paid section mein bhariye taaki credit mile.
Hamare Schedule VDA guide mein jo aam galtiyan likhi hain:
- Chhoti sales chhod dena. AIS mein platforms ka data pehle se hota hai.
- Loss ko profit se net kar dena.
- TDS claim karna bhool jaana.
- Crypto income ke saath ITR-1 bhar dena.
Ek aur baat. July 2026 mein CBDT ne Crypto-Asset Reporting Framework (CARF) ki guidance di, jiske tahat exchanges 2026 ke transactions rupee mein report karenge. Aap par koi naya tax nahi hai. Lekin department ke paas aapke trades ka zyada data hoga, isliye aapka ITR exchange records se match hona chahiye.
CA se zaroor poochhein
Main Unocoin ka co-founder hoon, aapka tax adviser nahi. Yahan jo likha hai woh general rules hain. Agar aapko crypto gift mila hai, airdrop mila hai, aap bahut trade karte hain, ya aapki income zyada hai, toh CA se baat karna sabse samajhdaari ka kaam hai.
Lekin ek kaam aaj hi kariye. Calculator kholiye, ek realistic sale daaliye, aur neeche ka number dekhiye. Kharidne se pehle woh number jaanna hi asli taiyaari hai.
Common questions
Crypto par kitna tax lagta hai?
Crypto ke profit par flat 30% tax (section 115BBH), upar se surcharge jahan lage aur 4% cess. Bechne par sale value ka 1% TDS katta hai, jo aapke PAN mein credit hota hai. Apne CA se zaroor poochhein.
Kya crypto loss se tax kam hota hai?
Nahi. Crypto ka loss kisi doosri income se, ya doosre coin ke profit se bhi, set off nahi hota, aur agle saal carry forward bhi nahi hota.
1% TDS wapas milta hai kya?
TDS aapke total tax mein adjust hota hai. Agar kata hua TDS aapke total tax se zyada hai, toh ITR process hone ke baad extra raqam refund hoti hai. Iske liye ITR mein TDS claim karna zaroori hai.
Crypto ITR mein kahan bharein?
Schedule VDA mein, jo ITR-2 aur ITR-3 mein hota hai. Har sale ki dates, kharid ki keemat aur sale value bharein, loss wali sales bhi. Crypto income ke saath ITR-1 use nahi kar sakte.