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International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Impact Factor : 8.14
Issue per Year : 12
Volume Published : 11
Issue Published : 118
Article Submitted : 21686
Article Published : 8549
Total Authors : 22487
Total Reviewer : 811
Total Countries : 159
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| Paper Title: | UNDERSTANDING CRYPTOCURRENCY & TAXATION FRAMEWORK |
| Authors Name: | TRINATH BHATTACHARJEE , DR. DEVENDER SINGH |
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IJRTI_203590
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| Published Paper Id: | IJRTI2505090 |
| Published In: | Volume 10 Issue 5, May-2025 |
| DOI: | |
| Abstract: | The emergence of cryptocurrency has redefined the global financial landscape, introducing both transformative opportunities and complex regulatory challenges. This research paper explores the evolution, technological foundation, and economic implications of cryptocurrencies, with a focus on the Indian legal and taxation frameworks. It offers a comprehensive examination of blockchain technology, the nature and characteristics of key cryptocurrencies, and the legal ambiguity that characterized India's initial approach to digital assets. Special attention is given to the pivotal shift introduced by the Finance Act, 2022, which imposed a 30% tax on crypto gains and a 1% TDS on transactions. The paper further evaluates the regulatory stances of institutions like the RBI, SEBI, and Ministry of Finance, while addressing ongoing challenges related to GST applicability, double taxation, and definitional ambiguities. Through a multidisciplinary lens, this study seeks to clarify the evolving intersection of cryptocurrency and taxation in India and proposes the need for a coherent, innovation-friendly legal framework that balances fiscal accountability with technological progress. |
| Keywords: | Cryptocurrency, blockchain , income tax , evolving , |
| Cite Article: | "UNDERSTANDING CRYPTOCURRENCY & TAXATION FRAMEWORK", International Journal for Research Trends and Innovation (www.ijrti.org), ISSN:2455-2631, Vol.10, Issue 5, page no.a742-a767, May-2025, Available :http://www.ijrti.org/papers/IJRTI2505090.pdf |
| Downloads: | 000552 |
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2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID: IJRTI2505090
Registration ID:203590
Published In: Volume 10 Issue 5, May-2025
DOI (Digital Object Identifier):
Page No: a742-a767 Country: WESTBENGAL, WEST BENGAL, INDIA Research Area: Other Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2505090 Published Paper PDF: https://www.ijrti.org/papers/IJRTI2505090 |
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
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