ITAT將比特幣歸類為資本資產，允許前印孚瑟斯員工支付較低的稅率

這項裁決不僅允許這位前技術人員繳納較低的稅率，還根據《所得稅法》第 54F 條要求 49.5 億盧比的免稅。

An ex-Infosys employee has won a pivotal case against the Income Tax Department after the Jodhpur Income Tax Appellate Tribunal (ITAT) classified Bitcoin as a capital asset.

在焦特布爾所得稅上訴法庭（ITAT）將比特幣歸類為資本資產後，印孚瑟斯前員工贏得了所得稅部門的關鍵訴訟。

This ruling not only allowed the former techie to pay a lower tax rate but also claim a whopping Rs 4.95 crore exemption under Section 54F of the Income Tax Act. The case centered around a Bengaluru-based taxpayer who had invested Rs 5 lakh in Bitcoin in FY 2015-16, funded by his salary from Infosys.

這項裁決不僅讓這位前技術人員繳納了較低的稅率，還根據《所得稅法》第 54F 條要求高達 495 萬盧比的免稅額。該案件以班加羅爾的一名納稅人為中心，他在 2015-16 財年投資了 50 萬盧比的比特幣，資金來源是 Infosys 的薪水。

Five years later, in FY 2020-21, he sold the cryptocurrency for Rs 6.69 crore and reinvested the gains to purchase a house. However, the Income Tax Department issued a notice, arguing that the gains should be taxed at 30% under the virtual digital asset (VDA) tax regime introduced in 2022.

五年後，也就是 2020-21 財年，他以 66.9 千萬盧比的價格出售了加密貨幣，並將收益再投資購買了房子。然而，所得稅部門發布通知，認為根據 2022 年推出的虛擬數位資產（VDA）稅制，收益應按 30% 徵稅。

The ITAT, after reviewing the facts, ruled in favor of the taxpayer, stating that the Bitcoin transaction was conducted before April 1, 2022, when cryptocurrencies were not explicitly defined as VDAs. Instead, the tribunal recognized Bitcoin as a capital asset, allowing the gains to be taxed as long-term capital gains (LTCG) at a reduced rate of 20%.

ITAT 在審查事實後做出了有利於納稅人的裁決，稱比特幣交易是在 2022 年 4 月 1 日之前進行的，當時加密貨幣尚未明確定義為 VDA。相反，仲裁庭承認比特幣是一種資本資產，允許將其收益作為長期資本收益 (LTCG) 以 20% 的降低稅率徵稅。

“The gain from the sale of cryptocurrency was then reinvested in the purchase of a house. This demonstrates that the assessee’s intention in investing in cryptocurrency was to hold it and earn long-term capital gains,” the ITAT noted.

「出售加密貨幣的收益隨後被再投資於購買房屋。這表明評估者投資加密貨幣的意圖是持有加密貨幣並賺取長期資本收益，」ITAT 指出。

Consequently, the taxpayer was taxed Rs 33.6 lakh on the net LTCG of Rs 1.68 crore after deductions, including Rs 4.95 crore reinvested under Section 54F.

因此，扣除後 16.8 億盧比的 LTCG 淨額，納稅人需繳納 336 萬盧比的稅款，其中包括根據第 54F 條進行再投資的 49.5 億盧比。

This landmark ruling underscores the legal nuances of cryptocurrency taxation in India. Transactions before April 1, 2022, are classified under the pre-existing framework, allowing cryptocurrencies to be treated as capital assets rather than digital assets.

這項具有里程碑意義的裁決強調了印度加密貨幣稅收的法律細微差別。 2022 年 4 月 1 日之前的交易將根據現有框架進行分類，允許加密貨幣被視為資本資產而不是數位資產。

Tax experts believe this decision sets a significant precedent for similar cases, especially regarding gains reinvested into residential properties.

稅務專家認為，這項決定為類似案件樹立了重要先例，特別是在將收益再投資於住宅物業方面。