印度提出了针对未公开的加密货币收益的严格税收法规，施加高达70％的罚款

印度政府提出了针对未公开的加密货币收益的严格税收法规，罚款高达70％。此举是《所得税法》第158B条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%.

为了加强加密货币税并确保合规，印度政府提出了针对未公开的加密货币收益的严格税收修正案，罚款高达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.

这一举动是根据《所得税法》第158B条的新修正案的一部分，正如财政部长尼尔马拉·索特哈拉曼（Nirmala Sitharaman）在2025年联盟预算中宣布的那样。

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

该决定强调了印度越来越重视监测虚拟数字资产（VDA）并确保加密部门内的税收合规性。

Here's a summary of the key points:

这是关键点的摘要：

Inclusion of Cryptocurrencies Under Section 158B:

根据第158B条的规定包括加密货币：

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

在重大的政策转变中，根据《所得税法》第158B条纳入了加密货币，该法案涉及未公开的收入。

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.

这项修正案与政府在追踪和规范数字资产方面的更广泛努力相吻合，强化了投资者和交易者透明地报告其加密货币收益的要求。

Crypto Defined as a Virtual Digital Asset (VDA):

加密定义为虚拟数字资产（VDA）：

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

新修正案阐明了加密货币属于虚拟数字资产（VDA）的定义。

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.”

根据《更新的所得税法》，“加密资产已在该法的第2（47A）节中定义了虚拟数字资产的现有定义[…]报告实体，如该法第285baa条所规定的规定，需要提供加密资产的信息。”

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.

这意味着，任何从事加密货币交易的实体都将需要向所得税部门报告此类活动，从而确保对数字金融交易的更多监督。

No Changes to the Existing Crypto Tax Regime:

现有的加密税收制度没有更改：

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

尽管有新的修正案，但预算并未提出对加密货币交易现有税收结构的任何更改。

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.

加密货币收入的30％税和在2022年7月实施的加密交易中扣除的1％税收（TDS）税保持不变。

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

这些措施继续充当合规机制，阻止投机性交易并促进数字资产投资的财务透明度。

Government’s Intention to Monitor Crypto Transactions:

政府打算监视加密交易：

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.

尽管印度的加密货币仍然不受监管，但在2023-24财年的所得税申报表（ITR）表格中引入了专门的VDA部分，这表明政府有意密切监视加密交易。

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

这一举动进一步巩固了这样一个观念，即印度当局正在采取积极的步骤来跟踪数字资产运动并确保税收遵守。

Implementation of 1% TDS on Virtual Digital Assets:

在虚拟数字资产上实施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日以来，政府根据《所得税法》第194款对涉及虚拟数字资产的所有交易（包括加密货币）进行了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.

尽管没有针对新兴的数字资产的全面法规，但仍引入了这项措施，这反映了印度对加密货币部门的谨慎方法，同时确保从此类交易中产生税收收入。

70% Penalty on Undisclosed Crypto Gains:

未公开的加密货币收益70％的罚款：

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%.

根据新引入的税收修正案，在相关税收评估年后长达48个月持续持续的加密货币收益可能受到高达70％的罚款。

The official document detailing the penalties states:

详细说明处罚的官方文件：

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

“在更新的所得税申报表中披露的额外收入（ITR）中披露的税收和利息总计的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.

该规定旨在通过对未能宣布与加密相关收入的个人和企业施加严重的经济罚款来阻止加密货币行业的逃税。

Regulatory Pressure Leading to Crypto Exchange Suspensions:

导致加密交换悬架的监管压力：

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

在印度运营的加密货币交换方面的监管审查增加之后，这些修正案进行了。

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，拜比特交易所以监管压力为由暂停其在印度的服务。

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.

该交易所继续从印度的金融情报部门寻求完整的运营许可证，强调了加密平台在导航印度不断发展的监管景观方面面临的挑战。

Mandatory Reporting of Crypto Transactions:

加密交易的强制性报告：

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.

财政部长尼尔马拉·西塔拉曼（Nirmala Sitharaman）还提议在1961年的《所得税法》中插入第285BAA节，该法规定了与虚拟数字资产有关的交易详细信息。

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

这项修正案加强了政府对加密货币部门透明度和合规性的立场。

Conclusion:

结论：

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

印度的最新税收修正案指出了一种更结构化的加密货币税和合规方法。

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.

通过对未公开的加密货币收益和强制性交易报告施加严重的惩罚，政府正在采取确保数字资产领域的税收透明度。

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.

尽管监管不确定性仍然存在，但这些措施表明，在严格的监督下将加密货币整合到正式金融体系中的明确意图。印度的投资者和贸易商必须保持知情，并确保完全遵守不断发展的税法，以避免受到重大罚款。