✔️ Background • Fundamental technology powering Digital Assets • Lifecycle of Digital Assets • Types of Digital Assets • Journey of cryptocurrency in India so far • Regulatory stance across the globe • Examples of taxation of Virtual Digital Assets around the world • OECD – Crypto Asset Reporting Framework ('CARF') • Central Bank Digital Currency (CBDC).
✔️ Global Perspective ✔️ Indian Taxation provisions for Virtual Digital Asset • Definition of Virtual Digital Asset • Taxability on the transfer of Virtual Digital Asset • Taxability of gift of Virtual Digital Asset • Withholding tax on the transfer of Virtual Digital Asset
