Crypto TDS at 1% and Form 26AS: why the numbers never match, and how to reconcile them Since July 2022 every sale of a virtual digital asset in India carries a 1% tax deducted at source. For tax year 2026-27 the rule sits in section 393(1) of the Income-tax Act 2025 (it was section 194S... Crypto tax ITR TDS Oct 26, 2026