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The Legality Of Taxation Of Cryptocurrency: An Objective Study




Hethu Raghav S, BA LLB (H), Christ (Deemed to be University)

ABSTRACT

The basis of valuation of a person's net worth is using a currency or the assets he owns. Money is the most upmarket element that the world revolves around to the extent that it gave rise to a wing or ideology of politics. In a world of crime-to-be-rich, except for a few psychotic crimes exists, what if money was privatized and what if there was no government intervention and rules and regulations to govern money and currency? Cryptocurrency could be the one-word synonym for the above phrase, and governments around the world have begun to accept this currency. However, it has distinct features never witnessed in a currency before. The Indian government imposes taxes on a currency missing no opportunity to increase its income a couple of months after the RBI recommends a ban on the same. The legal position and the taxation of cryptocurrencies remain in the grey area to the public and will remain so till the government sheds some light on it. This paper enters the grey area and attempts to understand and deduce the above using existing evidence through the lens of law.

Keywords: currency, money, government intervention, Cryptocurrency, ban, law

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Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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​All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

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The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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