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Who needs it

If you sold, swapped or spent crypto between 1 April 2025 and 31 March 2026, you report it in Schedule VDA of your AY 2026-27 return.

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Step 1: the right form

Use ITR-2 if you invest with no business income, or ITR-3 if crypto trading is business income. ITR-1 and ITR-4 cannot be used.

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Step 2: your records

Collect tax or P&L statements from every exchange, wallet histories, and your Form 26AS and AIS.

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Step 3: every transfer

List each transfer with dates, cost and sale value. Losses cannot be set off against any income, and a crypto-to-crypto swap counts as a transfer.

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Step 4: claim your TDS

The 1% TDS is credit against your final bill. Check Form 26AS/AIS matches your exchange statements before filing.

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Missed the deadline?

A belated return can generally be filed until 31 December 2026, with a late fee and interest on unpaid tax.

Read the full guide

Official sources, worked examples and FAQs are in the full guide on btcmedia.news.

General information, not tax advice.