Section 194S: TDS on Crypto & Virtual Digital Assets (VDA) – FY 2025–26 Guide

Dec 24, 2025 · 1 min read · To track crypto transactions, the government introduced Section 194S, mandating 1% TDS on transfer of Virtual Digital Assets (VDAs). This applies even if: Transaction is loss-making Trade is peer-to-peer Exchange is foreign Applicability of Sec...