Attached is the copy of Finance Act 2021 as approved by both houses and received accent of the President.

Reporting Without Regulating: India Adopts the OECD’s Crypto Framework, But the Law Underneath It Remains Unfinished
On 24 July 2026 the Central Board of Direct Taxes released a 198-page Guidance Note on crypto-asset reporting obligations. It is a serious, carefully drafted



