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Taxation Times

December 2024

Taxation of Bitcoins and Cryptocurrencies in 2025
1Introduction
2Article : Taxation of Bitcoins and Cryptocurrencies in 2025
3Case Laws 
4Circulars and Notifications: December 2024
5Tax Compliance December 2024
6Tax News from Around the World

Introduction

Picture of by Anjali Darak
by Anjali Darak

Manager - Direct Tax

Cryptocurrencies like Bitcoin have become increasingly popular as both investments and means of transaction. However, their tax treatment can be complex. Understanding how cryptocurrencies are taxed is crucial to staying compliant and avoiding potential penalties. Here’s a comprehensive guide to how Bitcoin and other cryptocurrencies will be taxed in 2025.

In this month’s Taxation Times, here’s what we have:

  • An article on the Taxation of Cryptocurrencies in 2025
  • Case Laws from various courts and jurisdictions
  • Tax Compliance Calendar – December 2024
  • Circulars & Notifications – November 2024
  • Tax News from around the world

We hope that you find this month’s edition of the Taxation Times useful. If you have any feedback or would like us to include any additional information to make this issue more informative, please feel free to write to us at info@uja.in.

Happy reading!
Best regards,
UJA Tax Team

Taxation of Bitcoins and Cryptocurrencies in 2025

Cryptocurrencies like Bitcoin have become increasingly popular as both investments and means of transaction. However, their tax treatment can be complex. Understanding how cryptocurrencies are taxed is crucial to staying compliant and avoiding potential penalties. Here’s a comprehensive guide to how Bitcoin and other cryptocurrencies are taxed in 2025. 

In India, the taxation of Bitcoin and other virtual digital assets (VDAs) is primarily governed under Section 115BBH of the Income Tax Act, 1961, which was introduced in the Finance Act 2022. This section and its provisions outline the tax treatment of income arising from the transfer of virtual digital assets, including cryptocurrencies like Bitcoin. 

1. Cryptocurrency Classification

For tax purposes, the IRS classifies Bitcoin and other cryptocurrencies as property, not currency. This means that general tax principles applicable to property transactions also apply to cryptocurrencies. 

2. Taxable Events for Bitcoin Transactions

The following activities typically trigger taxable events:

  • Selling Bitcoin for Fiat Currency (e.g., USD):
    If you sell Bitcoin for cash, you may realize a capital gain or loss based on the difference between the sale price and your purchase price (cost basis).
  • Exchanging Bitcoin for Other Cryptocurrencies:
    Swapping Bitcoin for another cryptocurrency (e.g., Ethereum) is also a taxable event. The fair market value of the received cryptocurrency is used to calculate gains or losses.
  • Using Bitcoin for Purchases:
    If you use Bitcoin to buy goods or services, it is treated as a sale. You must report any gain or loss based on the Bitcoin’s value at the time of purchase.
  • Receiving Bitcoin as Payment:
    If you receive Bitcoin as payment for goods or services, the fair market value at the time of receipt is considered taxable income.
3. Types of Income and Applicable Taxes
i. Capital Gains Tax
  • Gains from selling or exchanging Bitcoin are subject to capital gains tax.
  • Short-Term Capital Gains:
    If you hold Bitcoin for one year or less, gains are taxed at ordinary income tax rates.
  • Long-Term Capital Gains:
    If held for more than one year, gains are taxed at preferential rates of 0%, 15%, or 20%, depending on your income.
ii. Ordinary Income Tax
  • Mining Income:
    Bitcoin earned from mining is considered taxable income at its fair market value when received. It is also subject to self-employment tax if mining is done as a business.
  • Staking Rewards:
    Rewards from staking cryptocurrencies are treated as ordinary income and taxed accordingly.
  • Airdrops and Forks:
    Free coins received through airdrops or hard forks are taxable as income when they are received and available to you.
4. Reporting and Record-Keeping
  • Form 8949 and Schedule D:
    Use these forms to report capital gains and losses from cryptocurrency transactions.
  • Schedule C (Self-Employment Income):
    If you mine Bitcoin as a business, report income and expenses on Schedule C.
  • Form 1099-K/1099-B:
    Exchanges may issue these forms if your transactions exceed certain thresholds, but you are responsible for reporting all taxable events, even if you do not receive a form.
  • Best Practices for Record-Keeping:
  • Keep detailed records of all transactions, including dates, amounts, cost basis, and fair market value at the time of the transaction.
  • Use cryptocurrency tax software to track transactions and generate reports.
5. Tax-Free and Deferred Strategies
  • Gifting Bitcoin: You can gift Bitcoin without triggering a taxable event, but gift taxes may apply if the amount exceeds the annual gift exclusion.
  • Crypto IRAs: Investing in Bitcoin through a self-directed IRA allows for tax-deferred or tax-free growth, depending on whether it is a traditional or Roth IRA.
6. International Considerations
  • Foreign Account Reporting: If you hold cryptocurrency on a foreign exchange, you may need to file FBAR (Foreign Bank Account Report) or FATCA (Foreign Account Tax Compliance Act) forms.
  • Tax Treaties: Review any applicable tax treaties if you are a U.S. taxpayer living abroad or a non-resident with U.S.-based crypto holdings.
7. IRS Enforcement and Penalties
  • The IRS has increased enforcement efforts, including sending letters to taxpayers about unreported crypto transactions and requiring crypto-related questions on tax forms. Failing to report cryptocurrency income can result in significant penalties, interest, and even criminal charges in severe cases.
8. Recent Developments and Future Outlook
  • The IRS continues to update guidance on cryptocurrency taxation. In 2025, new regulations around crypto brokers and expanded reporting requirements may come into effect, further clarifying obligations for taxpayers.
9. Section 115BBH – Taxation of Income from Virtual Digital Assets

Key Provisions:

  • Tax Rate
    Any income from the transfer of virtual digital assets (including Bitcoin) is taxed at a flat rate of 30%. There is no exemption for long-term or short-term capital gains—i.e., the 30% tax rate applies regardless of the holding period.
  • No Deduction for Expenses
    Taxpayers are not allowed to deduct any expenses (such as transaction fees, maintenance costs, etc.) against the income from the transfer of VDAs. This makes it different from the taxation of other assets where you can deduct expenses and costs of acquisition.
  • Loss on Transfer of VDAs
    Losses incurred from the transfer of VDAs (such as Bitcoin) cannot be set off against any other income, nor can they be carried forward to future years for adjustment. Essentially, any losses from cryptocurrency trading or sales are non-deductible.
  • Taxable Event
    The tax is triggered when a transfer of the virtual digital asset occurs. This includes both the sale of the asset and any other form of transfer, including barter exchanges for goods and services.
10. Section 56(2)(x) – Taxation of Gifts of Virtual Digital Assets

Key Provisions:

  • Gifting VDAs
  • If a taxpayer receives VDAs (like Bitcoin) as a gift, the value of the gift is considered income under Section 56(2)(x) if the aggregate value of such gifts exceeds ₹50,000 in a financial year.
  • The recipient will be taxed on the fair market value of the VDA received as a gift, and it will be added to their income.
  • This provision is applicable whether the VDA is received from a relative or a non-relative.
11. Section 194S – TDS on Transfer of Virtual Digital Assets

Key Provisions:

  • TDS (Tax Deducted at Source)
  • From July 1, 2022, a TDS of 1% is applicable under Section 194S on payments made for the transfer of virtual digital assets (including Bitcoin).
  • The person making the payment (buyer) is responsible for deducting the tax before making the payment to the seller.
  • The threshold for TDS applies if the transaction exceeds ₹10,000 in aggregate in a financial year. However, if the transaction is being conducted by an individual or Hindu Undivided Family (HUF), TDS is only applicable if the aggregate value of transactions exceeds ₹50,000 in a year.
  • Exceptions:
  • The TDS will not apply if the transfer is made via exchanges or platforms, where the exchange itself is responsible for deducting TDS.
12. Section 44BB and 44ADA – Income from VDA Mining or Staking
  • Mining Income
  • Income derived from mining of VDAs (including Bitcoin) is considered business income and is taxable under the head “Profits and Gains of Business or Profession.”
  • Individuals or entities engaged in mining Bitcoin or other cryptocurrencies must report this income under Section 44BB (for non-residents) or Section 44ADA (for professionals).
  • Staking Rewards
  • Income earned from staking or validating transactions on a blockchain is also taxable under the head “Profits and Gains of Business or Profession” and is treated as ordinary income. This income is subject to regular tax rates based on the individual’s or entity’s tax slab.
13. Other Important Considerations
  • A. Set-off and Carry Forward of Losses
  • Losses incurred from the transfer of virtual digital assets cannot be set off against any other income under Section 71. As such, if an individual or entity incurs a loss in a cryptocurrency transaction, this loss cannot be carried forward to future years.
  • B. Accounting and Reporting
  • Individuals or entities involved in cryptocurrency trading or mining are required to maintain proper books of accounts and financial records. They must report all such activities under Section 44AA, which applies to taxpayers carrying on a business or profession.
14. International Taxation and VDAs
  • Cross-Border Transactions
  • If Bitcoin or other VDAs are held or traded on foreign exchanges, or if an individual is a non-resident, Section 9 may apply, determining the income’s source and whether it is subject to Indian taxation based on the taxpayer’s residential status.
  • International tax treaties may also play a role in determining tax obligations on foreign-held VDAs.

Conclusion

The taxation of Bitcoin and virtual digital assets in India is governed primarily by Section 115BBH of the Income Tax Act, which imposes a 30% tax on income arising from their transfer. While this rate simplifies the taxation process, it is important to note that there are no deductions allowed, and losses cannot be set off against other income. Taxpayers must also comply with the TDS provisions under Section 194S when making payments for VDAs. Additionally, income from mining or staking VDAs is treated as business income and taxed accordingly.

Given the evolving nature of cryptocurrency regulations, it is advisable to stay updated with the latest changes and consult a tax professional for proper compliance.

Cryptocurrency taxation can be complex, but with careful planning and accurate reporting, you can remain compliant and minimize your tax liability. Keep detailed records of all transactions and consult a tax professional for guidance tailored to your situation. Staying informed about the latest  regulations will help ensure you avoid surprises come tax season.

 

Case Laws

[2024] 168 taxmann.com 476 (Chennai - Trib.) IN THE ITAT CHENNAI BENCH 'C' Smt. Lingammal Ramaraju Shastra Prathistha Trust v. Asst. Commissioner of Income-tax (Exemptions)
Section 2(15), read with sections 11 and 263, of the Income-tax Act, 1961

Facts:

  • The assessee was a public charitable trust registered under section 12A. The trust was running a music school and a library as its main charitable activities, i.e., education, and also operated a petrol pump, with receipts claimed to be utilized for meeting its charitable objects. For the relevant assessment year 2018-19, the assessee filed its return of income declaring NIL total income after claiming exemption under section 11.
  • The Assessing Officer, National Faceless Assessment Centre, issued a show-cause notice under section 142(1) proposing to deny the exemption claimed under section 11 in relation to the surplus derived from the petrol outlet. The reason was that although separate books of accounts were being maintained for this business, the activity was not considered incidental to the attainment of the objects of the trust as required under section 11(4A). However, after considering the reply from the assessee, the Assessing Officer completed the assessment, and the exemption claimed by the assessee under section 11 was accepted and allowed.
  • After the assessment was completed, the Commissioner (Exemptions) issued a show-cause notice under section 263 proposing to revise the assessment order and withdraw the exemption under section 11. The grounds were: (a) the assessee trust was engaged in the activity of running a petrol pump, from which it earned more than 80% of its income; (b) this activity was not undertaken in the course of advancing any other object of general public utility; (c) the provisions of the proviso to section 2(15) were violated; and (d) the observations of the Supreme Court in the cases of ACIT (Exemptions) v. Ahmedabad Urban Development Authority [2018] 143 taxmann.com 278 [AUDA] and New Noble Education Society v. CCIT [2018] 143 taxmann.com 276 [New Noble] were against the assessee’s case.
  • The assessee responded to the show-cause notice, reiterating its position from the assessment proceedings. The assessee further explained that the trust was pursuing the charitable object of education and had no object of general public utility (‘GPU’). Therefore, the decision of the Supreme Court in AUDA, relied upon by the Commissioner (Exemptions) in the show-cause notice, was distinguishable, as it applied only to ‘GPU’ trusts and not to ‘per se charitable’ trusts.
  • The assessee also contended that the Supreme Court decision in New Noble (supra) was relevant to exemption under section 10(23C)(vi) and not to charitable institutions registered under section 12A claiming exemption under section 11, making it irrelevant to the case. The assessee cited the Supreme Court decision in ACIT v. Thanthi Trust (247 ITR 275), which applied to ‘per se charitable’ trusts, and emphasized that the findings in the revisionary order under section 264 for the assessment year 2012-13 continued to hold good. The assessee argued that no error was committed by the Assessing Officer, and the exemption under section 11 was correctly allowed.
  • The Commissioner (Exemptions) rejected the assessee’s reply and passed an order under section 263 setting aside the assessment order. The Commissioner directed the Assessing Officer to withdraw the exemption under section 11.

Held:

  • Charitable purpose (Objects of general public utility) – Assessment year 2018-19: The assessee trust was running a music school and a library as its main charitable activities, and a petrol pump as an incidental activity. It filed its return claiming exemption under section 11, and the Assessing Officer allowed the exemption.
  • The Commissioner (Exemptions) held that the assessee-trust was engaged in running a petrol pump, from which it earned more than 80% of its income. This activity was not considered to advance any object of general public utility, thus violating the provisions of the proviso to section 2(15). Consequently, the Commissioner set aside the assessment order and directed the Assessing Officer to withdraw the exemption claimed under section 11.
  • However, upon examining the trust’s objects, it was noted that the main activity of the trust was imparting systematic formal education through the music school. Therefore, the activity qualified as ‘education’ under section 2(15).
  • Since the trust was regarded as an ‘education’ trust, the provisions of the proviso to section 2(15), which impose limits on income from activities of general public utility, did not apply.
  • Furthermore, the petrol pump business was considered incidental to the attainment of the educational objectives of the trust. The assessee had demonstrated that the entire surplus from the petrol pump was used for the main charitable activities of the trust, and separate books of accounts were maintained for the business.
  • Therefore, the assessee fulfilled the conditions set out in section 11(4A). The exemption claimed under section 11 was correctly allowed by the Assessing Officer and could not be considered erroneous or prejudicial to revenue, as alleged by the Commissioner (Exemptions).
  • In favor of the Assessee.
[2024] 168 taxmann.com 567 (Delhi) HIGH COURT OF DELHI Discovery Communications India v. Addl. Commissioner of Income Tax
Reference: Section 37, read with section 147, of the Income-tax Act, 1961

Facts:

  • The assessee-company was engaged in the business of distribution, advertisement sales, marketing, and production of educational and entertainment programs for various channels. The company filed its return of income, which was selected for scrutiny, and the assessment was completed under section 143(3).
  • After four years from the end of the relevant assessment year, a reopening notice under section 148 was issued on the ground that the assessee had debited certain amounts on account of DAP (Deferred Appreciation Plan), where participating employees were paid an amount equal to the appreciation in the value of units given over a period of time, in addition to normal salary and allowances. The Assessing Officer believed that this amount debited was related to the distribution of profits and was in the nature of dividend, and therefore, not admissible as an expense. The Assessing Officer also disallowed production and translation expenses.

HELD:

  • Business expenditure – Allowability of (Reassessment): The assessee-company had filed its return of income, which was accepted, and an assessment order was passed. After four years, the Assessing Officer issued a notice under section 148, claiming that the amount debited for DAP was in the nature of a dividend and not an admissible expenditure. Additionally, production and translation expenses were also disallowed.
  • It was noted that the material for reopening the assessment had been gathered from the assessment records of the subsequent year. There was no indication that the assessee had failed to disclose fully and truly all material facts necessary for its assessment, which could have led to the escapement of income chargeable to tax. The Assessing Officer specifically recorded in the reasons that it was a ‘mistake’ that resulted in under-assessment of income.
  • Since the purported reasons for reassessment only demonstrated a change of opinion on the part of the Assessing Officer, which could not form the basis for reopening the assessment, the impugned notice was set aside.
  • In favor of the Assessee.

Circulars and Notifications December 2024

Circulars / Orders

SECTION 119 OF THE INCOME-TAX ACT, 1961 - CENTRAL BOARD OF DIRECT TAXES - INSTRUCTIONS TO SUBORDINATE AUTHORITIES - CONDONATION OF DELAY UNDER SECTION 119(2)(b) IN FILING OF FORM NO. 10-IC AND FORM NO. 10-1D FOR ASSESSMENT YEARS 2020-21, 2021-22, AND 2022-23.
  1. In exercise of the powers conferred under section 119(2)(b) of the Income-tax Act, 1961 (‘the Act’), the Central Board of Direct Taxes (‘CBDT’), by Circular No. 6/2022, dated 17-03-2022, and Circular No. 19/2023, dated 23-10-2023, condoned the delay in filing Form No. 10-IC as per Rule 21AE of the Income-tax Rules, 1962 (‘the Rules’) for Assessment Years 2020-21 and 2021-22, in cases where the conditions mentioned in the said Circulars are satisfied.
  2. Representations have been received by the CBDT stating that Form No. 10-IC or Form No. 10-1D could not be filed for various assessment years on or before the due date or extended due date, as the case may be. It has been requested that the delay in filing these Forms for the respective assessment years may be condoned.
  3. In order to avoid genuine hardship to the assessees in exercising the option under section 115BAA of the Act, read with Rule 21AE of the Rules, or under section 115BAB of the Act, read with Rule 21AF of the Rules, the CBDT, in exercise of the powers conferred under section 119(2)(b) of the Act, hereby authorizes:
    • The Principal Commissioners of Income Tax (‘Pr. CsIT’)/ Commissioners of Income Tax (‘CsIT’) to admit and deal with applications for the condonation of delay in filing Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22, and 2022-23 where there is a delay of up to 365 days.
    • The Principal Chief Commissioners of Income Tax (‘Pr. CCsIT’)/ Chief Commissioners of Income Tax (‘CCsIT’)/ Directors General of Income Tax (‘DsGIT’) to admit and deal with applications for the condonation of delay in filing Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22, and 2022-23 where there is a delay of more than 365 days.
  4. The Pr. CCsIT/CCsIT/DsGIT/Pr. CsIT/CsIT, while deciding such applications for condonation of delay in filing Form No. 10-IC or Form No. 10-ID to exercise the option under section 115BAA of the Act read with Rule 21AE of the Rules, or under section 115BAB of the Act read with Rule 21AF of the Rules, shall satisfy themselves that the applicant’s case is a fit case for condonation under the existing provisions of the Act. The Pr. CCsIT/CCsIT/DsGIT/Pr. CsIT/CsIT shall ensure that the following conditions are satisfied while deciding such applications:
    • The return of income for the relevant assessment year has been filed on or before the due date specified under section 139(1) of the Act.
    • The assessee has opted for taxation under section 115BAA of the Act in case the condonation of delay is for Form No. 10-IC, and under section 115BAB of the Act in case the condonation of delay is for Form No. 10-ID, in “Filing Status” in “Part A-GEN” of the Form of Return of Income (ITR-6); and
    • The assessee was prevented by a reasonable cause from filing such Form before the expiry of the time allowed, and the case is of genuine hardship on merits.
  5. No application for the condonation of delay in filing Form No. 10-IC or Form No. 10-ID shall be entertained beyond three years from the end of the assessment year for which such application is made. The time limit for filing such an application within three years from the end of the assessment year will be applicable to applications filed on or after the date of issue of this Circular. A condonation application should be disposed of, as far as possible, within six months from the end of the month in which such application is received by the Competent Authority.
  6. The delegation of powers, as per paragraph 3 of this Circular, shall cover all applications for the condonation of delay under section 119(2)(b) of the Act, which are pending as of the date of issue of this Circular.

      CIRCULAR NO. 17/2024 [F. NO. 173/32/2022-ITA-I]

Press Release

CBDT’s PAN 2.0 Project to Streamline and Modernize the Process of Issuing and Managing PAN and TAN

The Cabinet Committee on Economic Affairs (CCEA) has approved the Income Tax Department’s Permanent Account Number (PAN) 2.0 Project. This project aims to streamline and modernize the process of issuing and managing PAN and TAN, making it more user-friendly and efficient. With an existing PAN database of 78 crore PANs and 73.28 lakh TANs, the project addresses the requirements of taxpayers, focusing on the consolidation of multiple platforms/portals and efficient services for PAN/TAN holders. Currently, PAN-related services are spread across three different platforms: the e-Filing Portal, UTIITSL Portal, and Protean e-Gov Portal. With the implementation of PAN 2.0, all these services will be integrated into a single, unified portal. This one-stop platform will comprehensively handle issues/matters related to PAN and TAN, including application, updates, corrections, Aadhaar-PAN linking, re-issuance requests, and online PAN validation. By doing so, the Income Tax Department aims to simplify processes, eliminate delays, and improve grievance redressal mechanisms. The PAN 2.0 Project is also a significant step toward aligning with the Digital India initiative. It focuses on eco-friendly, paperless processes while establishing PAN as a common identifier for all digital systems of specified Government agencies.

  • A single portal for all PAN/TAN-related services to simplify access for users.
  • Eco-friendly paperless processes to reduce paperwork.
  • PAN will be issued free of cost, with quicker processing times.
  • Personal and demographic data will be protected through enhanced security measures, including a PAN Data Vault.
  • A dedicated call center and helpdesk to address user queries and issues.

This upgrade is designed to enhance the overall experience for taxpayers by ensuring faster service delivery, effective grievance redressal, and better protection of sensitive data. The project will also make it easier for users to apply for PAN/TAN online, update their details, and validate PAN information digitally. By consolidating and re-engineering these processes, the Income Tax Department has taken a significant step toward creating a seamless, transparent, and inclusive system for taxpayers.
PRESS RELEASE, DATED 26 NOV 2024 

Notifications

SPECIFYING FORMS PRESCRIBED IN APPENDIX-II OF THE INCOME-TAX RULES, 1962, TO BE FURNISHED ELECTRONICALLY UNDER SUB-RULE (1) AND SUB-RULE (2) OF RULE 133

In exercise of the powers conferred under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962 (‘the Rules’), the Director General of Income Tax (Systems), with the approval of the Board, hereby specifies the following forms that shall be furnished electronically and verified in the manner prescribed under sub-rule (1) of Rule 131:

Form

Description

Form 42

Appeal against refusal to recognize or withdrawal of recognition from a provident fund

Form 43

Appeal against refusal to approve or withdrawal of approval from a superannuation fund

Form 44

Appeal against refusal to approve or withdrawal of approval from a gratuity fund

This Notification shall come into effect from 22-11-2024.

      NOTIFICATION NO. 6/2024 [F. NO. 30/DGIT(S)BLR / E-FILING NOTIFICATIONS / FORMS    

      /2024], DATED 19-11-2024

Tax Compliance: December 2024

7th December 2024

  • Due date for the deposit of Tax deducted/collected for the month of November 2024. However, all sums deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day when the tax is paid without the production of an Income-tax Challan.

15th December 2024 –

  • Advance Tax Payment (Third Installment): This applies to all taxpayers liable to pay advance tax.
  • 75% of the total advance tax liability should be paid by this date.

15th December 2024

  • Due date for the issue of TDS Certificates for tax deducted under Sections 194-IA, 194-IB, 194M, and 194S for the month of October 2024.
  • Quarterly statement of TCS deposited for the quarter ending 30th September 2024.

30th December 2024

  • Last date for furnishing the Challan-cum-Statement in respect of TDS under Sections 194-IA, 194-IB, 194S, and 194M for the month of September 2024.

31st December 2024

  • Belated/Revised Income Tax Returns: Last date to file belated or revised returns for the Financial Year 2023-24 (Assessment Year 2024-25).

31st December 2024

  • Form 3CEAD (for entities under CbC Reporting):

    Filing of Country-by-Country Reporting by parent entities or their alternate reporting entities.

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