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The “Law Procedure and Taxation of Virtual Digital Assets (Cryptocurrencies) As Amended by The Finance Act, 2025” by Ram Dutt Sharma is a comprehensive legal and taxation guide for individuals and businesses dealing with cryptocurrencies, NFTs, and other Virtual Digital Assets (VDAs) in India.With the rapid adoption of blockchain technology and digital assets, the Indian government has introduced strict regulatory and taxation measures under the Finance Act, 2025. This book simplifies these complex laws, offering step-by-step guidance on crypto tax filing, GST implications, TDS/TCS provisions, and compliance requirements.This latest edition includes:? Detailed Explanation of Income Tax on Cryptocurrency Gains & Losses – Covers how profits from crypto trading are taxed, applicable deductions, and reporting requirements.? Regulatory Framework for Virtual Digital Assets (VDAs) – Discusses the role of RBI, SEBI, and other regulatory bodies in shaping India’s crypto laws.? Crypto Compliance & Penalties for Non-Disclosure – Step-by-step guide on how to report crypto transactions and the legal consequences of tax evasion.? GST on Cryptocurrencies – Clarifies GST implications on crypto transactions, classification under tax laws, and compliance measures.? Judicial Precedents & Case Studies – Real-world examples explaining how courts interpret crypto taxation and regulatory provisions.This book is highly recommended for tax professionals, legal experts, financial analysts, blockchain enthusiasts, and cryptocurrency traders looking for accurate and up-to-date information on India’s evolving crypto tax and legal framework.As the government continues to refine regulations, this book will help readers stay compliant, avoid penalties, and strategically plan their investments in Virtual Digital Assets (VDAs).