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provides the complete and updated text of the Act (Act No
and service providers operating under SEZ
and compliance requirements applicable to income that does not fall under any other specific head
it is designed to serve as a precise and unaltered legal reference for students
• Educators and trainers delivering CMA Final courses
Law, Procedure, and Taxation of Virtual Digital Assets (Cryptocurrencies) (E-Book) JASPREET SINGH JOHAR provides the complete and updatedThis 2025 Edition of Law, Procedure and Taxation of Virtual Digital Assets (Cryptocurrencies) by Ram Dutt Sharma offers a comprehensive and practical guide to the taxation and regulatory framework applicable to virtual digital assets (VDAs) under the Income Tax Law, updated in accordance with the Finance Act, 2025. The book examines the legal recognition, procedural aspects, and taxation provisions relating to cryptocurrencies and other VDAs,
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