ITAT将比特币归类为资本资产，允许前印孚瑟斯员工支付较低的税率

这项裁决不仅允许这位前技术人员缴纳较低的税率，还根据《所得税法》第 54F 条要求获得 49.5 亿卢比的免税。

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.

在焦特布尔所得税上诉法庭（ITAT）将比特币归类为资本资产后，印孚瑟斯前员工赢得了针对所得税部门的关键诉讼。

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.

这项裁决不仅让这位前技术人员缴纳了较低的税率，还根据《所得税法》第 54F 条要求获得高达 495 万卢比的免税额。该案件以班加罗尔的一名纳税人为中心，该纳税人在 2015-16 财年投资了 50 万卢比的比特币，资金来源是 Infosys 的工资。

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.

五年后，即 2020-21 财年，他以 66.9 亿卢比的价格出售了加密货币，并将收益再投资购买了房子。然而，所得税部门发布通知，认为根据 2022 年推出的虚拟数字资产（VDA）税制，收益应按 30% 征税。

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 在审查事实后做出了有利于纳税人的裁决，称比特币交易是在 2022 年 4 月 1 日之前进行的，当时加密货币尚未明确定义为 VDA。相反，仲裁庭承认比特币是一种资本资产，允许将其收益作为长期资本收益 (LTCG) 以 20% 的降低税率征税。

“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.

“出售加密货币的收益随后被再投资于购买房屋。这表明评估者投资加密货币的意图是持有加密货币并赚取长期资本收益，”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，扣除后 16.8 亿卢比的 LTCG 净额，纳税人需缴纳 336 万卢比的税款，其中包括根据第 54F 条进行再投资的 49.5 亿卢比。

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.

这一具有里程碑意义的裁决强调了印度加密货币税收的法律细微差别。 2022 年 4 月 1 日之前的交易将根据现有框架进行分类，允许加密货币被视为资本资产而不是数字资产。

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

税务专家认为，这一决定为类似案件树立了重要先例，特别是在将收益再投资于住宅物业方面。