Section 243 — Reporting requirements for transaction of crypto-asset under section 509
(1) For each relevant calendar year starting on or after the 1st January, 2026 and subject to the obligations of the reporting crypto-asset service providerunder [rule 242] and due diligence procedures under [rule 244], the following information shall be maintained and reported by the reporting crypto-assetservice providers in respect of crypto-asset users that are reportable users, or that have controlling persons that are reportable persons:—
(a) the name, address, country(s) or territory(s) of residence, TIN(s) and date and place of birth (in the case of an individual) of each reportable user;
(b) in the case of a reportable user that is identified as having more than one country or territory of residence, the country or territory of residence and TINto be reported are of all such country(s) or territory(s) of residence and all TIN(s) identified by the reporting crypto-asset service provider;(c) in case any entity is identified as having one or more controlling persons that is a reportable person, after application of the due diligence procedures,the name, address, country(s) or territory(s) of residence and TIN(s) of the entity and the name, address, country(s) or territory(s) of residence, TIN(s)and the date and place of birth of each reportable person, as well as, the role(s) by virtue of which each reportable person is a controlling person of theentity;(d) the name, address and Permanent Account Number of the reporting crypto-asset service provider;
(e) for each type of relevant crypto-asset with respect to which it has effected relevant transactions during the relevant calendar year,—(i) the full name of the type of relevant crypto-asset;(ii) the aggregate gross amount paid, the aggregate number of units and the number of relevant transactions in respect of acquisitions against fiatcurrency;(iii) the aggregate gross amount received, the aggregate number of units and the number of relevant transactions in respect of disposals against fiatcurrency;(iv) the aggregate fair market value, the aggregate number of units and the number of relevant transactions in respect of acquisitions against otherrelevant crypto-assets;(v) the aggregate fair market value, the aggregate number of units and the number of relevant transactions in respect of disposals against otherrelevant crypto-assets;(vi) the aggregate fair market value, the aggregate number of units and the number of reportable retail payment transactions;(vii) the aggregate fair market value, the aggregate number of units and the number of relevant transactions, and sub-divided by the transfer typeknown by the reporting crypto-asset service provider, in respect of transfers to the reportable user not covered by sub-clauses (ii) and (iv);(viii) the aggregate fair market value, the aggregate number of units and the number of relevant transactions, and sub-divided by the transfer typeknown by the reporting crypto-asset service provider, in respect of transfers by the reportable user not covered by sub-clauses (iii), (v) and(vi);(ix) the aggregate fair market value, as well as the aggregate number of units in respect of transfers by the reportable crypto-asset user effectuatedby the reporting crypto-asset service provider to wallet addresses not known by the reporting crypto-asset service provider to be associatedwith a virtual asset service provider or financial institution.(2) (a) Irrespective of anything contained in clauses (a) and (b) of sub-rule (1), the TIN is not required to be reported, if —
(i) a TIN is not issued by the country or territory outside India in which reportable user is resident for tax purposes; or
(ii) the domestic law of the country or territory outside India does not require the collection of the TIN issued by such country or territory in whichreportable user is resident for tax purposes; and(b) for the purposes of clause (a), a TIN is considered not to be issued by a country or territory outside India —
(A) where such country or territory does not issue a TIN nor a functional equivalent in the absence of TIN; or
(B) where such country or territory has not issued a TIN to a particular individual or entity.
(3) Irrespective of anything contained in clauses (a) to (c) of sub-rule (1), the place of birth is not required to be reported unless the reporting crypto-assetservice provider is otherwise required to obtain and report it under domestic law.
(4) The information reported must identify the fiat currency in which each amount is reported.
(5) The statement of relevant transactions required to be furnished under sub-section (1) of section 509, shall be furnished by a reporting crypto-asset serviceprovider in respect of each crypto-asset user or controlling person which has been identified, as a reportable user or reportable person, as the case may be.
(6) Where, pursuant to the due diligence procedure specified in rule 244, no crypto-asset user or controlling person is identified as a reportable user orreportable person, a nil statement shall be furnished by the reporting crypto-asset service provider.
(7) The statement referred to in sub-rules (5) and (6) shall be furnished in Form No. 167 by the 31st of May of the calendar year following the year to whichthe information relates.
(8) (a) For the purposes of sub-clauses (ii) and (iii) of sub-rule (1)(e),—
(i) the reporting crypto-asset service providers shall report the amount paid or received by the reportable user net of transaction fees;
(ii) the amounts paid or received shall be reported in Indian Rupee;
(iii) where amounts were paid or received in fiat currencies (other than Indian Rupee),-(A) they shall be reported in Indian Rupee, converted at the time of each relevant transaction; and(B) the rate of conversion for calculation of value of such fiat currency in Indian Rupee shall be the telegraphic transfer buying rate of such fiatcurrency as on date on which relevant transaction takes place;(iv) the reporting crypto-asset service provider shall aggregate, that is, sum up, all transactions attributable to each reporting category for each type ofrelevant crypto-asset;(v) an acquisition or disposal is any transaction effected by the reporting crypto-asset service provider where the reportable user obtains or alienates arelevant crypto-asset, irrespective of whether such asset is obtained or delivered from or to a third-party seller, or from or to the reporting crypto-assetservice provider itself; and(vi) where a reportable user acquires or disposes of a relevant crypto-asset against fiat currency, and the reporting crypto-asset service provider does nothave actual knowledge of the underlying fiat currency consideration, such transactions shall be reported upon as transfers sent to or by a reportableuser under sub-clauses (vii) and (viii) of sub-rule (1)(e), respectively.
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(b) For the purposes of sub-clauses (iv) and (v) of sub-rule (1)(e),—
(i) the reporting crypto-asset service providers shall report the fair market value of the relevant crypto-asset acquired or disposed, net of transaction fees;
(ii) the fair market value shall be determined and reported in Indian Rupee, valued at the time of each relevant transaction;
(iii) for the purposes of sub-clause (ii),—(A) a reporting crypto-asset service provider shall rely on applicable crypto-asset to Indian Rupee trading pairs, that it maintains to determine thefair market value of both relevant crypto-assets; or(B) where a difficult-to-value relevant crypto-asset is exchanged for a relevant crypto-asset that can be readily valued, the valuation in IndianRupee of the relevant crypto-asset against which the difficult-to-value relevant crypto-asset is exchanged shall be relied upon to establishIndian Rupee value for the difficult-to-value relevant crypto-asset;(iv) the reporting crypto-asset service provider shall aggregate, that is, sum up, all transactions attributable to each reporting category;
(v) all crypto-asset-to-crypto-asset transactions conducted by the same reporting crypto-asset service provider are subject to reporting under both said sub-clauses;(vi) where a reportable user effects a crypto-asset-to-crypto-asset transaction, although the reporting crypto-asset service provider does not have actualknowledge of the relevant crypto-asset acquired or disposed, such transactions shall be reported upon as transfers sent to or by a reportable user undersub-clauses (vii) and (viii) of sub-rule (1)(e), respectively.(c) For the purposes of sub-clause (vi) of sub-rule (1)(e), —
(i) the customer of the merchant for, or on behalf of, whom the reporting crypto-asset service provider is providing a service effecting reportable retailpayment transactions shall be treated as the crypto-asset user (subject to the conditions specified in the definition of crypto-asset user), and therefore,as the reportable user, in addition to the merchant;(ii) the aggregate information with respect to reportable retail payment transactions by the customer of the merchant shall not be included in the aggregateinformation reported with respect to transfers under sub-clause (viii) of sub-rule (1)(e); and(iii) the aggregate information with respect to transfers that do not constitute reportable retail payment transactions solely by virtue of not meeting the deminimis threshold, shall be included in the aggregate information reported with respect to transfers under sub-clauses (vii) and (viii) of sub-rule (1)(e),respectively.(d) For the purposes of sub-clause (ix) of sub-rule (1)(e),—
(i) the reporting crypto-asset service provider shall not be required to report the aggregate number of units or the aggregate fair market value of transfers,under this sub-clause, in case the reporting crypto-asset service provider knows that the wallet address to which the relevant crypto-asset is transferredis associated with a virtual asset service provider or financial institution, as defined in the Financial Action Task Force Recommendations;(ii) a reporting crypto-asset service provider shall be required to collect and retain within its records, for a period not less than seven years, any externalwallet addresses (including other equivalent identifiers) associated with transfers of relevant crypto-assets; and(iii) the reporting of wallet addresses associated with transfer of relevant crypto-assets shall not be required.
(e) For the purposes of sub-clauses (vi), (vii), (viii) and (ix) of sub-rule (1)(e),—
(i) the fair market value shall be determined and reported in Indian Rupee, using the valuation method as specified in sub-clause (ii);
(ii) in performing the valuation, the reporting crypto-asset service provider shall use as a reference, the values of relevant crypto-asset and Indian Rupeetrading pairs it maintains to determine the fair market value of the relevant crypto-asset at the time it is transferred;(iii) where the reporting crypto-asset service provider effecting the transfer does not maintain an applicable reference value of the relevant crypto-asset andIndian Rupee trading pairs, the following valuation methods shall be relied upon:—(A) firstly, the internal accounting book values maintained by the reporting crypto-asset service provider with respect to the relevant crypto-assetshall be used;(B) if a book value is not available, a value provided by third-party companies or websites that aggregate current prices of relevant crypto-assetsshall be used, if the valuation method used by that third party is reasonably expected to provide a reliable indicator of value;(C) if neither of the methods specified in item (A) and (B) is available, the most recent valuation of the relevant crypto-asset by the reportingcrypto-asset service provider shall be used; and(D) if a value can still not be attributed, a reasonable estimate may be applied as a measure of last resort;(iv) with respect to each relevant crypto-asset for which the Reporting crypto-asset service provider has relied on an alternative valuation method outlinedin sub-clause (iii), the method shall be indicated in Form No. 167;(v) the information reported shall also identify the fiat currency in which each amount is reported; and
(vi) the reporting crypto-asset service provider shall aggregate, that is, sum up, all transactions attributable to each reporting category for each type ofrelevant crypto-asset.(9) The statement referred to in this rule shall be furnished to the Director of Income-tax (Intelligence and Criminal Investigation) or the Joint Director ofIncome-tax (Intelligence and Criminal Investigation) through online transmission of electronic data, to a server designated for this purpose under the digitalsignature, in accordance with the data structure specified in this regard by the Director General of Income-tax (Systems).
(10) For the purposes of sub-rule (9), "digital signature" means a digital signature issued by any Certifying Authority authorised to issue such certificates bythe Controller of Certifying Authorities.
(11) (a) Every reporting crypto asset service provider shall communicate to the Director General of Income-tax (Systems), the name, designation andcommunication details of the designated director and the principal officer and obtain a number for enabling furnishing of statement referred to in sub-rules (5)and (6).
(b) The statement referred to in this rule shall be signed, verified and furnished by the designated director of the reporting crypto-asset service provider on thebasis of information available with the reporting crypto-asset service provider, but, where the reporting crypto-asset service provider is a non-resident, suchstatement may be signed, verified and furnished by a person who holds a valid power of attorney from such designated director.
(12) For the purposes of sub-rule (11),—
(a) "designated director" means a person designated by the reporting crypto-asset service provider to ensure overall compliance with the obligationsimposed under section 509 and the rules made thereunder and includes—
(i) the Managing Director or a whole-time Director, as defined in the Companies Act, 2013 (18 of 2013), duly authorised by the Board ofDirectors if the reporting crypto-asset service provider is a company; or(ii) the managing partner, if the reporting crypto-asset service provider is a partnership firm; or(iii) the proprietor, if the reporting crypto-asset service provider is a proprietorship concern; or(iv) the managing trustee, if the reporting crypto-asset service provider is a trust; or(v) a person or individual, as the case may be, who controls and manages the affairs of the reporting crypto-asset service provider, if the reportingcrypto-asset service provider is an association of persons or a body of individuals, or any other person; and(b) "principal officer" means an officer designated by the reporting crypto-asset service provider.
1. As corrected by Corrigendum G.S.R. 286(E) [No. 64/2026/F. No. 370142/41/2025-TPL], dated 16-4-2026, w.e.f. 16-4-2026.
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- Section 157 — Persons exempt from obtaining Permanent Account Number under section 262
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- Section 160 — Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97
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- Section 194 — Declaration under section 375
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- Section 197 — Application for resolution of dispute before the Dispute Resolution Committee under section 379
- Section 198 — Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379
- Section 199 — Definitions
- Section 200 — Application for obtaining an advance ruling under section 383
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- Section 202 — Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1)
- Section 203 — Credit for tax deducted or collected at source
- Section 204 — Furnishing of particulars for deduction of tax at source from income under head "Salaries"
- Section 205 — Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries"
- Section 206 — Rate of exchange for conversion into rupees of income expressed in foreign currency
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- Section 208 — Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]
- Section 209 — Application by payee for certificate authorising receipt of interest and other sums without deduction of tax
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- Section 212 — Declaration by a buyer for no collection of tax at source under section 394(2)
- Section 213 — Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
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- Section 215 — Certificate of tax deducted or collected at source to be furnished under section 395(4)
- Section 216 — Application for allotment of a tax deduction and collection account number
- Section 217 — Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents
- Section 218 — Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a)
- Section 219 — Statement of deduction or collection of tax at source under section 397(3)(b)
- Section 220 — Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
- Section 221 — Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1)[Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default
- Section 222 — Notice of demand under section 289
- Section 223 — Estimate of advance tax under section 407(8)
- Section 226 — Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413
- Section 227 — Prescribed authority for tax clearance certificates under section 420
- Section 228 — Forms and certificates for the purposes of section 420
- Section 231 — Form of application under section 440
- Section 232 — Service of notice, summons, requisition, order and other communication under section 501
- Section 233 — Authentication of notices and other documents
- Section 234 — Furnishing of annual statement by a non-resident having liaison office in India
- Section 235 — Information or documents to be furnished under section 506
- Section 236 — Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
- Section 237 — Furnishing of statement of financial transaction
- Section 238 — Definitions
- Section 239 — Information to be maintained and reported
- Section 240 — Due diligence requirement
- Section 241 — Definitions for purposes of rules 242, 243 and 244
- Section 242 — Obligation for reporting transaction of crypto-asset under section 509
- Section 244 — Due diligence procedures under section 509
- Section 245 — Annual Information Statement
- Section 246 — Application for registration as valuer under section 514
- Section 247 — Qualification of registered valuer for the purposes of section 514
- Section 248 — Charging of fee and submission of valuation report under section 514
- Section 249 — Removal from register of names of valuers and restoration
- Section 250 — Definitions for the purposes of rules 251 to 268
- Section 251 — Accountancy examinations recognised
- Section 252 — Educational qualifications prescribed
- Section 253 — Nature of business relationship
- Section 254 — Appearance by Authorised Representative in certain cases
- Section 255 — Register of income-tax practitioners
- Section 256 — Application for registration
- Section 258 — Cancellation of certificate
- Section 259 — Cancellation of certificate obtained by misrepresentation
- Section 260 — Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
- Section 261 — Prescribed authority to order an inquiry
- Section 262 — Charge-sheet
- Section 263 — Inquiry Officer
- Section 264 — Proceedings before Inquiry Officer
- Section 265 — Order of the prescribed authority
- Section 266 — Procedure if no Inquiry Officer appointed
- Section 268 — Powers of prescribed authority and Inquiry Officer
- Section 269 — Procedure to be followed in calculating interest under section 533(2)(u)
- Section 270 — Determination of income, being partly from agricultural and partly from business
- Section 271 — Income from manufacture of rubber, coffee and tea
- Section 272 — Deduction in respect of expenditure on production of feature films
- Section 273 — Deduction in respect of expenditure on acquisition of distribution rights of feature films
- Section 274 — Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act
- Section 275 — Approval of the investment fund at its option for purposes of section 9(12)
- Section 276 — Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act
- Section 277 — Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit
- Section 278 — Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act
- Section 279 — Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act
- Section 280 — Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act
- Section 281 — Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act
- Section 282 — Notification of pension fund and other conditions to be satisfied by the pension fund
- Section 283 — Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act
- Section 284 — Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act
- Section 285 — Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc
- Section 286 — Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act
- Section 287 — Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government forpurposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act
- Section 288 — Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act
- Section 289 — Rules for functioning of an electoral trust
- Section 290 — Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee developmentaccount and rubber development account
- Section 291 — Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund
- Section 292 — Investment of fund moneys
- Section 293 — Nomination
- Section 294 — Accounts
- Section 296 — Application for recognition
- Section 297 — Order of recognition
- Section 298 — Withdrawal of recognition
- Section 300 — Appeal under paragraph 13(1) of Part A of Schedule XI to the Act
- Section 301 — Definitions for purposes of rules 302 to 315
- Section 302 — Conditions regarding trust and trustees
- Section 303 — Investment of fund moneys
- Section 305 — Ordinary annual contributions
- Section 306 — Initial contributions
- Section 307 — Scheme of insurance or annuity
- Section 308 — Commutation of annuity
- Section 309 — Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund
- Section 310 — Penalty, where employee assigns or charges interest in fund
- Section 312 — Arrangements for winding up, etc., of fund
- Section 313 — Application of approval
- Section 314 — Amendment of rules, etc., of fund
- Section 315 — Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund
- Section 316 — Definitions for purposes of rules 317 to 329
- Section 317 — Conditions regarding trust and trustees
- Section 318 — Investment of fund moneys
- Section 319 — Nomination
- Section 320 — Admission of directors to a fund
- Section 321 — Ordinary annual contributions
- Section 322 — Initial contributions
- Section 324 — Employer not to have interest in fund moneys
- Section 325 — Arrangements for winding up, etc., of business
- Section 326 — Arrangements for winding up of the fund
- Section 327 — Application for approval
- Section 328 — Amendment of rules, etc., of fund
- Section 329 — Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund
- Section 330 — Limits of reserve for unexpired risks
- Section 331 — Procedure for approval under paragraph (1)(z)(i) and (ii) of Schedule XV to the Act
- Section 332 — Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc
- Section 333 — Electronic payment of tax, interest, fee and penalty