ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Articles by Anindya SircarSubscribe to Anindya Sircar

Taxation of Non-fungible Tokens

India took its first step towards regulating non-fungible tokens when the Finance Bill of 2022, in particular Section 2(47A) and notifications 74 and 75 of 2022, were introduced. However, these amendments seem to be insufficient and superfluous given the complex and novel subject matter of NFTs. An attempt is made to dissect the provisions and examine the bill.

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