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Section 194S TDS on crypto in India - 1% rate, Rs 50,000 threshold, Form 26QE

Section 194S TDS on Crypto (2026): 1% Rate, Rs 50,000 Threshold & Section 393 Explained

12/11/2026 by Rohan Mehta

Section 194S puts a 1% TDS on crypto and NFT transfers above Rs 50,000 a year. Rate, thresholds, Form 26QE, swaps and how to claim credit, explained simply.

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Categories Income Tax Tags crypto TDS, form 26qe, section 115BBH, section 194S, section 393 income tax act 2025, tds on crypto, virtual digital assets Leave a comment

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