Policy Reference

India

Explore India’s crypto laws, including exchange rules, taxes, AML compliance, RBI policy, and digital asset regulation.

Financial Intelligence Unit India (FIU-IND)

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Law database

3 law profiles

India Income-tax Act VDA Tax and TDS Regime

ITA 1961 ss. 2(47A), 115BBH, 194S; ITA 2025 ss. 2(111), 194, 393 Act Added Jun 8, 2026

Effective

Apr 1, 2022

Market Structure & Regulatory Perimeter Payments Taxation & Reporting +1 more

India’s VDA tax/TDS regime applies a 30% tax to VDA transfer income and 1% TDS on resident transfer...

India PMLA VDA Service Provider AML/CFT Regime

PMLA 2002; S.O. 1072(E); F. No. P-12011/12/2022-ES Cell-DOR Regulation Added Jun 5, 2026

Effective

Mar 7, 2023

AML/CFT Custody Enforcement & Asset Recovery +2 more

India PMLA regime treats VDA service providers as FIU-IND reporting entities for AML/CFT/CPF, covering exchange, transfer, custody, issuer...

India FIU-IND AML/CFT Guidelines for VDA Service Providers

FIU-IND VDA Guidelines; S.O. 1072(E) Agency guidance Added Jun 5, 2026

Effective

Mar 10, 2023

AML/CFT Custody Licensing & Registration +2 more

FIU-IND guidance applies India’s PMLA AML/CFT/CPF obligations to VDA service providers, including FIU registration, KYC/CDD, STR reporting, record...

Information is for general purposes only and not legal advice. See full disclaimer.