BtcMedia.

1 / 6

1% held back

When you sell crypto in India above a small yearly threshold, 1% of the sale value is deducted as TDS. It is credit, not an extra tax.

BtcMedia.

2 / 6

From 194S to 393

The rule began on 1 July 2022 as section 194S. From 1 April 2026 the same 1% rate sits in section 393 of the Income-tax Act, 2025.

BtcMedia.

3 / 6

₹10,000 and ₹50,000

No TDS if yearly consideration stays within ₹50,000 for "specified persons" or ₹10,000 for anyone else, including exchanges.

BtcMedia.

4 / 6

No PAN? 20%

If you have not given your PAN to the deductor, the rate jumps to 20%.

BtcMedia.

5 / 6

The cash it locks up

Reinvest ₹1,00,000 at flat prices and every sale leaves 99%. After 50 sales ₹60,501 remains; about 69 round trips halve your trading cash.

BtcMedia.

6 / 6

Getting it back

Check the TDS in your annual tax statement and AIS, then claim it in the taxes-paid section of your return. Excess is refunded.

BtcMedia.

Read the full guide

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

General information, not tax advice.

Read the guide