印度提出了針對未公開的加密貨幣收益的嚴格稅收法規，施加高達70％的罰款

印度政府提出了針對未公開的加密貨幣收益的嚴格稅收法規，罰款高達70％。此舉是《所得稅法》第158B條的新修正案的一部分。

In a bid to strengthen cryptocurrency taxation and ensure compliance, the Indian government has introduced stringent tax amendments targeting undisclosed crypto gains with penalties of up to 70%.

為了加強加密貨幣稅並確保合規，印度政府提出了針對未公開的加密貨幣收益的嚴格稅收修正案，罰款高達70％。

This move comes as part of the new amendments under Section 158B of the Income Tax Act, as announced by Finance Minister Nirmala Sitharaman in the Union Budget 2025.

這一舉動是根據《所得稅法》第158B條的新修正案的一部分，正如財政部長尼爾馬拉·索特哈拉曼（Nirmala Sitharaman）在2025年聯盟預算中宣布的那樣。

The decision underscores India’s growing focus on monitoring virtual digital assets (VDAs) and ensuring tax compliance within the crypto sector.

該決定強調了印度越來越重視監測虛擬數字資產（VDA）並確保加密部門內的稅收合規性。

Here's a summary of the key points:

這是關鍵點的摘要：

Inclusion of Cryptocurrencies Under Section 158B:

根據第158B條的規定包括加密貨幣：

In a significant policy shift, cryptocurrencies have been included under Section 158B of the Income Tax Act, which deals with undisclosed income.

在重大的政策轉變中，根據《所得稅法》第158B條納入了加密貨幣，該法案涉及未公開的收入。

This amendment aligns with the government's broader efforts to track and regulate digital assets, reinforcing the requirement for investors and traders to report their crypto earnings transparently.

這項修正案與政府在追踪和規範數字資產方面的更廣泛努力相吻合，強化了投資者和交易者透明地報告其加密貨幣收益的要求。

Crypto Defined as a Virtual Digital Asset (VDA):

加密定義為虛擬數字資產（VDA）：

The new amendment clarifies that cryptocurrencies fall under the definition of Virtual Digital Assets (VDAs).

新修正案闡明了加密貨幣屬於虛擬數字資產（VDA）的定義。

According to the updated Income Tax Act, “Crypto asset has been defined in section 2(47A) of the Act under the existing definition of Virtual Digital Asset[…] A reporting entity, as may be prescribed under section 285BAA of the Act, will be required to furnish information of crypto asset.”

根據《更新的所得稅法》，“加密資產已在該法的第2（47A）節中定義了虛擬數字資產的現有定義[…]報告實體，如該法第285baa條所規定的規定，需要提供加密資產的信息。”

This means that any entity engaging in cryptocurrency transactions will be required to report such activities to the Income Tax Department, ensuring greater oversight of digital financial transactions.

這意味著，任何從事加密貨幣交易的實體都將需要向所得稅部門報告此類活動，從而確保對數字金融交易的更多監督。

No Changes to the Existing Crypto Tax Regime:

現有的加密稅收制度沒有更改：

Despite the new amendments, the budget did not propose any changes to the existing tax structure on cryptocurrency transactions.

儘管有新的修正案，但預算並未提出對加密貨幣交易現有稅收結構的任何更改。

The 30% tax on crypto income and the 1% Tax Deducted at Source (TDS) on crypto transactions, which were implemented in July 2022, remain unchanged.

加密貨幣收入的30％稅和在2022年7月實施的加密交易中扣除的1％稅收（TDS）稅保持不變。

These measures continue to act as a compliance mechanism, deterring speculative trading and promoting financial transparency in digital asset investments.

這些措施繼續充當合規機制，阻止投機性交易並促進數字資產投資的財務透明度。

Government’s Intention to Monitor Crypto Transactions:

政府打算監視加密交易：

While cryptocurrencies remain unregulated in India, the introduction of a dedicated section for VDAs in the Income Tax Return (ITR) forms for FY 2023-24 signaled the government's intent to closely monitor crypto transactions.

儘管印度的加密貨幣仍然不受監管，但在2023-24財年的所得稅申報表（ITR）表格中引入了專門的VDA部分，這表明政府有意密切監視加密交易。

This move has further solidified the notion that the Indian authorities are taking proactive steps toward tracking digital asset movements and ensuring tax adherence.

這一舉動進一步鞏固了這樣一個觀念，即印度當局正在採取積極的步驟來跟踪數字資產運動並確保稅收遵守。

Implementation of 1% TDS on Virtual Digital Assets:

在虛擬數字資產上實施1％TD：

Since July 1, 2022, the government has enforced a 1% TDS on all transactions involving virtual digital assets, including cryptocurrencies, under Section 194S of the Income Tax Act.

自2022年7月1日以來，政府根據《所得稅法》第194款對涉及虛擬數字資產的所有交易（包括加密貨幣）進行了1％的TDS。

This measure was introduced despite the absence of comprehensive regulations for emerging digital assets, reflecting India’s cautious approach toward the crypto sector while ensuring tax revenue generation from such transactions.

儘管沒有針對新興的數字資產的全面法規，但仍引入了這項措施，這反映了印度對加密貨幣部門的謹慎方法，同時確保從此類交易中產生稅收收入。

70% Penalty on Undisclosed Crypto Gains:

未公開的加密貨幣收益70％的罰款：

According to the newly introduced tax amendments, crypto gains that remain undisclosed for up to 48 months after the relevant tax assessment year may be subject to penalties of up to 70%.

根據新引入的稅收修正案，在相關稅收評估年後長達48個月持續持續的加密貨幣收益可能受到高達70％的罰款。

The official document detailing the penalties states:

詳細說明處罰的官方文件：

“70% of the aggregate of tax and interest payable on additional income disclosed in the updated income tax return [ITR].”

“在更新的所得稅申報表中披露的額外收入（ITR）中披露的稅收和利息總計的70％。”

This provision aims to deter tax evasion within the crypto industry by imposing severe financial penalties on individuals and businesses that fail to declare their crypto-related income.

該規定旨在通過對未能宣布與加密相關收入的個人和企業施加嚴重的經濟罰款來阻止加密貨幣行業的逃稅。

Regulatory Pressure Leading to Crypto Exchange Suspensions:

導致加密交換懸架的監管壓力：

The amendments come in the wake of increased regulatory scrutiny on cryptocurrency exchanges operating in India.

在印度運營的加密貨幣交換方面的監管審查增加之後，這些修正案進行了。

Notably, on January 10, 2025, the Bybit exchange suspended its services in India, citing regulatory pressure.

值得注意的是，在2025年1月10日，拜比特交易所以監管壓力為由暫停其在印度的服務。

The exchange continues to seek a full operational license from India’s Financial Intelligence Unit, highlighting the challenges faced by crypto platforms in navigating India’s evolving regulatory landscape.

該交易所繼續從印度的金融情報部門尋求完整的運營許可證，強調了加密平台在導航印度不斷發展的監管景觀方面面臨的挑戰。

Mandatory Reporting of Crypto Transactions:

加密交易的強制性報告：

Finance Minister Nirmala Sitharaman has also proposed the insertion of Section 285BAA in the Income-tax Act, 1961, which mandates the furnishing of transaction details related to virtual digital assets.

財政部長尼爾馬拉·西塔拉曼（Nirmala Sitharaman）還提議在1961年的《所得稅法》中插入第285BAA節，該法規定了與虛擬數字資產有關的交易詳細信息。

This amendment reinforces the government's stance on transparency and compliance in the crypto sector.

這項修正案加強了政府對加密貨幣部門透明度和合規性的立場。

Conclusion:

結論：

India’s latest tax amendments signal a more structured approach toward cryptocurrency taxation and compliance.

印度的最新稅收修正案指出了一種更結構化的加密貨幣稅和合規方法。

By imposing hefty penalties on undisclosed crypto gains and mandating transaction reporting, the government is taking definitive steps to ensure tax transparency in the digital asset space.

通過對未公開的加密貨幣收益和強制性交易報告施加嚴重的懲罰，政府正在採取確保數字資產領域的稅收透明度。

While regulatory uncertainty persists, these measures indicate a clear intention to integrate cryptocurrencies into the formal financial system under strict oversight. Investors and traders in India must stay informed and ensure full compliance with the evolving tax laws to avoid significant penalties.

儘管監管不確定性仍然存在，但這些措施表明，在嚴格的監督下將加密貨幣整合到正式金融體系中的明確意圖。印度的投資者和貿易商必須保持知情，並確保完全遵守不斷發展的稅法，以避免受到重大罰款。