Crypto and VDA Tax in India for AY 2026-27: The 30% Flat Rate, 1% TDS, Schedule VDA in ITR, and the New Section 509 Reporting Regime from 1 April 2026
Crypto and NFT gains are taxed at a flat 30% under Section 115BBH (Section 194 of IT Act 2025) — only cost of acquisition deductible, no loss set-off, no carry-forward. 1% TDS under 194S. Disclose in Schedule VDA. From 1 April 2026: exchanges report under Section 509; penalties under Section 446.
Kartik Shah
@wm_kartik
Private wealth work — HNI portfolios, estate planning and succession. Mumbai.