Schedule VDA CSV builder (crypto trades to ITR rows)
By BtcMedia Research · Updated · AY 2026-27
Schedule VDA in ITR-2 or ITR-3 wants one row per sale, and one row per lot when a sale used coins bought on different dates. With hundreds of trades that is hard by hand. Paste your list below or open your exchange's CSV: the tool matches each sale to the earliest buys (FIFO) and builds rows in the ITR's own columns, ready to open in Excel and copy into the portal.
From real prices: ₹10,000 of Bitcoin bought on the 1st of every month of FY 2025-26 (₹1,20,000 in all), everything sold on 31 Mar 2026 for ₹92,562. That is a ₹27,438 loss overall, yet Schedule VDA needs 12 rows and still shows ₹684 of income on the 1 Mar 2026 lot, because the other 11 rows' ₹28,122 of losses are entered as nil. Tax: ₹213. The ₹926 of 1% TDS on the sale is more than that, so ₹713 comes back as a refund.
Your trades
🔒 Your data is not sent anywhere. Everything is worked out in your browser and is gone when you close the page.
A CSV with a header row works too if it has date, buy/sell, coin, quantity and total ₹ (or price) columns. Dates: 2025-04-01, 01/04/2025 or 1-Apr-2025. Leave fees out: they are not deductible.
Result
12 rows built. Income for Schedule CG item C2: ₹684, tax ₹213. You lost ₹27,438 overall but still owe tax, because losses are not netted.
| Sl. | Date of acquisition | Date of transfer | Coin | Cost | Consideration | Income (nil if loss) |
|---|---|---|---|---|---|---|
| 1 | 01/04/2025 | 31/03/2026 | BTC | ₹10,000 | ₹8,776 | ₹0 (−₹1,224) |
| 2 | 01/05/2025 | 31/03/2026 | BTC | ₹10,000 | ₹7,844 | ₹0 (−₹2,156) |
| 3 | 01/06/2025 | 31/03/2026 | BTC | ₹10,000 | ₹7,077 | ₹0 (−₹2,923) |
| 4 | 01/07/2025 | 31/03/2026 | BTC | ₹10,000 | ₹7,077 | ₹0 (−₹2,923) |
| 5 | 01/08/2025 | 31/03/2026 | BTC | ₹10,000 | ₹6,460 | ₹0 (−₹3,540) |
| 6 | 01/09/2025 | 31/03/2026 | BTC | ₹10,000 | ₹6,644 | ₹0 (−₹3,356) |
| 7 | 01/10/2025 | 31/03/2026 | BTC | ₹10,000 | ₹6,079 | ₹0 (−₹3,921) |
| 8 | 01/11/2025 | 31/03/2026 | BTC | ₹10,000 | ₹6,556 | ₹0 (−₹3,444) |
| 9 | 01/12/2025 | 31/03/2026 | BTC | ₹10,000 | ₹8,284 | ₹0 (−₹1,716) |
| 10 | 01/01/2026 | 31/03/2026 | BTC | ₹10,000 | ₹8,027 | ₹0 (−₹1,973) |
| 11 | 01/02/2026 | 31/03/2026 | BTC | ₹10,000 | ₹9,054 | ₹0 (−₹946) |
| 12 | 01/03/2026 | 31/03/2026 | BTC | ₹10,000 | ₹10,684 | ₹684 |
- Total consideration received
- ₹92,562
- Total cost of acquisition
- ₹1,20,000
- Income from VDA, Schedule CG item C2
- ₹684
- Loss rows (entered as nil)
- 11 · −₹28,122
- Tax (30% + 4% cess)
- ₹213
- 1% TDS estimate (match with 26AS/AIS)
- − ₹926
- Balance after TDS / (refund)
- (₹713)
- Tax if losses could be netted
- ₹0
- Extra tax from the no-set-off rule
- ₹213
Assumptions: separate FIFO per coin, same-day buys before same-day sales; whole rupees per row; 30% + 4% cess = 31.2%, no surcharge or rebate; TDS taken as 1% of consideration, use the real figure from Form 26AS/AIS. Moving coins between exchanges is not a sale: leave transfers out.
A loss that still pays tax: the real example
A ₹10,000 monthly SIP through FY 2025-26 at real prices, all sold on 31 Mar 2026 at ₹64,00,613 per BTC.
| Bought | BTC price | Share of sale | Schedule VDA income |
|---|---|---|---|
| 1 Apr 2025 | ₹72,93,107 | ₹8,776 | ₹0 (−₹1,224) |
| 1 May 2025 | ₹81,60,104 | ₹7,844 | ₹0 (−₹2,156) |
| 1 Jun 2025 | ₹90,44,120 | ₹7,077 | ₹0 (−₹2,923) |
| 1 Jul 2025 | ₹90,44,462 | ₹7,077 | ₹0 (−₹2,923) |
| 1 Aug 2025 | ₹99,08,762 | ₹6,460 | ₹0 (−₹3,540) |
| 1 Sept 2025 | ₹96,34,228 | ₹6,644 | ₹0 (−₹3,356) |
| 1 Oct 2025 | ₹1,05,28,225 | ₹6,079 | ₹0 (−₹3,921) |
| 1 Nov 2025 | ₹97,63,370 | ₹6,556 | ₹0 (−₹3,444) |
| 1 Dec 2025 | ₹77,26,496 | ₹8,284 | ₹0 (−₹1,716) |
| 1 Jan 2026 | ₹79,73,985 | ₹8,027 | ₹0 (−₹1,973) |
| 1 Feb 2026 | ₹70,69,083 | ₹9,054 | ₹0 (−₹946) |
| 1 Mar 2026 | ₹59,90,423 | ₹10,684 | ₹684 |
If losses could be netted, the tax would be ₹0. Schedule VDA enters them as nil, so ₹213 is due. The upside: the ₹926 of 1% TDS comes back when you file, but only if you report every row.
Prices: Bitstamp BTC/USD × ECB USD/INR daily closes, to 28 Oct 2026.
How to enter these rows in your ITR
- In ITR-2 (or ITR-3 if you treat trading as a business), open Schedule VDA for AY 2026-27 (FY 2025-26).
- For each CSV row, click "Add" and enter the date of acquisition, date of transfer, head, cost and consideration; the portal computes the income. The "Asset" column is only for your records.
- Loss rows stay at nil income. The Schedule VDA total flows to Schedule CG item C2 and is taxed at 30%.
- Claim the exchange's 1% TDS in Schedule TDS2 (check Form 26AS/AIS). Schedule CG also asks for the VDA income split by the quarter you sold in; the dates of transfer in the CSV give you that.
- Already filed for FY 2025-26 without your crypto? A revised return is allowed until 31 December 2026.
Full walkthrough: How to report crypto in Schedule VDA · crypto ITR checklist
FAQ
What columns does Schedule VDA have?
Each row has: serial number, date of acquisition, date of transfer, head under which income is taxed (Capital Gain or Business Income), cost of acquisition, consideration received, and income, which is consideration minus cost, or nil if it is a loss. This tool writes the CSV in that order.
If one sale used coins from several buys, is it one row or several?
Several. Each row takes one date of acquisition, so when a sale used coins bought on different dates, the tool splits it by lot and shares out the consideration by quantity. In the real example above, one sale becomes 12 rows.
Why FIFO? Is it required?
The Act does not name a method for crypto. FIFO (first bought, first sold) is the usual choice and mirrors what CBDT Circular 704 (1995) sets for shares when buys and sales cannot be matched one to one. Whatever you pick, use it consistently every year.
Do I enter loss rows or leave them out?
Enter them, with nil income. A VDA loss cannot be set off against other income or other coins' gains, or carried forward, but the sale happened and its TDS is yours to claim. In the example, tax is still due on ₹684 despite a ₹27,438 loss overall.
Can I add fees or GST to the cost?
No. Only the cost of acquisition is deductible, not trading fees, GST or other expenses. Enter amounts without fees.
What cost do I use for crypto received as a gift?
If the gift was taxed, that taxed value is the cost; otherwise use the previous owner's cost. Add it as a "buy" line on the date you received it with that amount, so FIFO works. For airdrops, ask your CA.
Is my trade data uploaded anywhere?
No. The file is read inside your browser and never sent to a server, and the share link carries only the tax year and the result, not your trades.
Sources: CBDT notification 46/2026 (ITR-2, AY 2026-27, Schedule VDA) · Prices: Bitstamp BTC/USD × ECB USD/INR daily closes. Schedule VDA columns checked against ITR-2 on 30 October 2026.
Not tax advice. A draft built from your own list. Check it against your exchange reports and Form 26AS/AIS before filing, and ask a chartered accountant if unsure.
Related: Crypto tax calculator · 1% TDS calculator · Advance tax calculator
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Updates to this page
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- Tool launched: Schedule VDA CSV builder. Paste or open a trade list; each sale is FIFO-matched to its buys and split into one row per acquisition date in the ITR-2/3 Schedule VDA columns, with a CSV download, Schedule CG C2 total, 31.2% tax, 1% TDS estimate and the extra tax from the no-set-off rule. Runs entirely in the browser. Real-price example from FY 2025-26.