Volume : 11, Issue : 11, NOV 2025

CRYPTOCURRENCY AND TAXATION: ISSUES FOR INDIAN POLICYMAKERS- A REVIEW

DR. MOHAMMED ABID, DIVYA CHOUDHARY

Abstract

The emergence of cryptocurrency has radically threatened traditional fiscal institutions, presenting Indian policymakers with an unrivaled challenge in tax administration and revenue generation. This review takes into account the multifaceted complexities of taxation of cryptocurrency in India, addressing regulatory uncertainties, enforcement issues, and the relevance for tax revenue composition. Drawing on policy trends and scholarly literature at the moment, the present paper investigates India's evolving stance on digital assets—from absolute skepticism to cautious engagement—and how this reflects deeper anxieties around innovation and control. The argument draws on strategic management, technology disruption within financial markets, and organizational change management to situate India's policy measures in context. Even as the 2022 budget introduced specific tax provisions for virtual digital assets, significant concerns continue to exist about mechanisms for compliance, global coordination, and long-term viability of prevailing strategies. India's cryptocurrency taxation regime is discovered to be in the early stages, with adaptive strategies required to reconcile revenue and technological innovation.

Keywords

CRYPTOCURRENCY TAXATION, VIRTUAL DIGITAL ASSETS, INDIAN TAX POLICY, REGULATORY CHALLENGES, BLOCKCHAIN TECHNOLOGY, TAX COMPLIANCE, DIGITAL ECONOMY.

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IESRJ

International Educational Scientific Research Journal

E-ISSN: 2455-295X

International Indexed Journal | Multi-Disciplinary Refereed Research Journal

ISSN: 2455-295X

Peer-Reviewed Journal - Equivalent to UGC Approved Journal

Peer-Reviewed Journal

Article No : 19

Number of Downloads : 176

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