Question
As per the Union Budget 2022-23, the income from the
transfer of digital assets shall be taxed at ______?Solution
As per the announcement made in the Union Budget 2022-23, any income from the transfer of any virtual digital asset shall be taxed at the rate of 30%. ·      The gift of a virtual digital asset is also proposed to be taxed in the hands of the recipient. ·      TDS on payment made in relation to transfer of virtual digital asset at the rate of 1 percent of such consideration above a monetary threshold .
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