Taxation of Cryptocurrencies in India: Evolving Landscape and Legal Framework
Year: 2025
Type: article
Abstract: Crypto currency is a popular investment vehicle, but crypto currency taxation is contentious and uncertain among Indian investors. The government's move to tax crypto currencies through a flat tax on crypto currency profits has questioned its impact on investment patterns and compliance. The current study investigates the awareness level, perceived difficulties, and the effect of taxation on investment choice among MBA students of various specializations. According to statistical analysis, the research has established considerable differences in the level of awareness, the impact of investment experience on perceptions regarding taxes, and the correlation between tax awareness and investment. Research shows that awareness is largely determined by the subject of study, and students majoring in finance are more tax-aware of taxation policies. But tax problems challenge perceptions similarly for every class of investors, which is in turn an underlying problem of rule clarity and compliance. While tax impacts investment decision-making, it is but one among many with market fluctuations and risk tolerance being examples of significant influences. These conclusions necessitate improved investor education, clear tax regulations, and synchronized law that facilitates cooperation without reducing participation in markets.
Authors: Dr. Kiran Kumar M, Mr. Sridharan J, Mr. Ajitesh Priyadarshi, Mr. Joshua Melvin, Raj J
Institution: Jain University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6949779875
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