The income head of ITR under which the income is to be reported
income_sub_head
string
The income subhead of ITR under which the income is to be reported
holding_period
string
The holding period of the crypto.
realized_pnl
number
Total realized profit or loss on the trades without considering expenses
transfer_expenses
number
Total expenses that occurred during the transfer of crypto, could be network fees, brokerage, or any other transaction fee.
net_realized_pnl
number
Total realized profit or loss on the trades after considering expenses
taxable_pnl
string
The total taxable amount of all trades
tax_rate
string
The applicable tax rate for all trades.
Transaction Summary table
Param
Type
Description
nature_of_transaction
string
Nature of crypto transaction.
Possible values: mining_reward,trading,staking_reward,airdrop,interest payment_send,payment_receive,gift_send,gift_receive,fork,donation buy_back,other_income
total_transaction_value
number
The total value of crypto transactions that happened for a given nature of transaction.
realized_pnl
number
Total realized profit or loss on the trades without considering expenses
transfer_expenses
number
Total expenses that occurred during the transfer of crypto, could be network fees, brokerage, or any other transaction fee.
net_realized_pnl
number
Total realized profit or loss on the trades after considering expenses
Cryptocurrency Spot Tradewise Tax PnL Sheet
Cryptocurrency Spot Tradewise Tax PnL table
Param
Type
Description
symbol
string
Symbol or description of crypto
quantity
number
Trading quantity
buy_trade_id
string
Transaction ID of the buy transaction
buy_date
number
The date on which the crypto was bought
buy_price
number
The price at which a unit was bought
sell_trade_id
string
Transaction ID of the sell transaction
sell_date
number
The date on which the crypto was sold
sell_price
number
The price at which a unit was sold
holding_period
string
The holding period of the crypto could be either long_term or short_term
realized_pnl
number
The realized profit or loss on the trade without considering transfer expenses
transfer_expenses
number
The expenses that occurred during the transfer of crypto, could be network fees, brokerage, or any other transaction fee.
net_realized_pnl
number
The realized profit or loss on the trade after considering transfer expenses
nature_of_transaction
string
The nature of the crypto transaction could be either trade or payment_send
taxable_pnl
string
The taxable amount of the trade
income_head
string
The income head of ITR under which the income of a specific trade is to be reported
income_sub_head
string
The income subhead of ITR under which the income of a specific trade is to be reported
tax_rate
string
The applicable tax rate for the trade.
Cryptocurrency Spot Tradewise Other Tax PnL Table
Param
Type
Description
symbol
string
Symbol or description of crypto
quantity
number
Trading quantity
buy_trade_id
string
Transaction ID of the buy transaction
date_of_aquisation
number
The date on which the crypto was bought
cost_of_aquisation
number
Total cost of acquisition of the crypto
sell_trade_id
string
Transaction ID of the sell transaction
date_of_transfer
number
The date on which the crypto was transferred out of the wallet
consideration_received
number
The fiat value of the consideration received on the transfer of the crypto.
realized_pnl
number
The realized profit or loss on the trade without considering expenses
expenses
number
The expenses that occurred during the transfer of crypto, could be network fees, brokerage, or any other transaction fee.
net_realized_pnl
number
The realized profit or loss on the trade after considering expenses
nature_of_transaction
string
The nature of the crypto transaction.
taxable_pnl
string
The taxable amount of the trade
turnover
string
Turnover of the transaction.
income_head
string
The income head of ITR under which the income of a specific trade is to be reported
income_sub_head
string
The income subhead of ITR under which the income of a specific trade is to be reported
tax_rate
string
The applicable tax rate for the trade.
Cryptocurrency Spot Tradewise Holding Table
Param
Type
Description
symbol
number
Symbol or description of crypto
quantity
number
Trading quantity
buy_date
string
The date on which the crypto was bought
buy_price
number
The price at which a unit was bought
last_traded_price
number
The last traded price of the unit
Cryptocurrency Future Tradewise Tax PnL Sheet
Cryptocurrency Future Tradewise Tax Pnl Table
Param
Type
Description
contract_name
string
Symbol or description of crypto
quantity
number
Trading quantity
buy_trade_id
string
Transaction ID of the buy transaction
buy_date
number
The date on which the crypto was bought
buy_price
number
The price at which a unit was bought
sell_trade_id
string
Transaction ID of the sell transaction
sell_date
number
The date on which the crypto was sold
sell_price
number
The price at which a unit was sold
realized_pnl
number
The realized profit or loss on the trade without considering transfer expenses
transfer_expenses
number
The expenses that occurred during the transfer of crypto, could be network fees, brokerage, or any other transaction fee.
net_realized_pnl
number
The realized profit or loss on the trade after considering transfer expenses
taxable_pnl
string
The taxable amount of the trade
income_head
string
The income head of ITR under which the income of a specific trade is to be reported
income_sub_head
string
The income subhead of ITR under which the income of a specific trade is to be reported
tax_rate
string
The applicable tax rate for the trade.
Cryptocurrency Future Tradewise Open Position Table
Param
Type
Description
contract_name
number
Symbol or description of the Futures contract
quantity
number
Trading quantity
buy_date
string
The date on which the crypto was bought
buy_price
number
The price at which a unit was bought
last_traded_price
number
The last traded price of the unit
Schedule VDA Sheet
Income from Transfer of VDA Table
Param
Type
Description
sr_no
number
Seriral number of the entries
date_of_acquisition
number
Original date on which the asset was acquired
date_of_transfer
number
The date on which the asset was transferred
income_head
string
Taxable income head under which that asset is taxable
cost_of_acquisition
number
The price at which the asset was originally bought.
consideration_received
number
The price received on transferring the asset.
Income from VDA Summary List
Param
Type
Description
taxable_capital_gains_income
number
Total income taxable under the head Capital gains
taxable_business_and_profession_income
number
Total income taxable under the head Business and Profession
Annexures
Annexure 1: Definition of Transaction Type
Transaction Type
Definition
buy
OTC buy transaction on an exchange
sell
OTC sell transaction on an exchange
trade
Crypto to Crypto transaction on the Exchange
send
Crypto sent out of the wallet
receive
Crypto received in the wallet
Annexure 2: Label
Label
Definition
margin
Amount blocked from the wallet for trading crypto futures
margin_gain
Any gains realized while trading in Crypto Futures
margin_loss
Any losses realized while trading in Crypto Futures
airdrop
An unsolicited distribution of a cryptocurrency token or coin, usually for free
interest
Cryptocurrency received in the form of Interest on the coins kept as a deposit
staking
Lock crypto assets for a set period of time to help support the operation of a blockchain
staking_reward
The reward received for locked crypto assets for a set period of time
fork
Crypto received due to hard fork
gift
Crypto received as a gift in the wallet
lost
Irrecoverable cryptocurrency from wallets
mining_reward
The crypto reward received on mining the coin
donation
Defines a transaction that was donated to a charity
payment
A transaction that was received as a payment for a good or service
other income
Defines any other type of reward received
transfer
Transaction between wallets owned by same user.
margin
Amount blocked from wallet for trading crypto futures
margin_gain
Any gains realized while trading in Crypto Futures
margin_loss
Any losses realized while trading in Crypto Futures
Annexure 3: Nature of Transaction wise Tax Treatment
Nature of Transaction
Income Head
Tax Rate
Notes
mining_reward
business_and_profession
slab_rate
Tax is applicable on the fair market value of such asset. (as per the price in the open market on the valuation date).
interest
other
slab_rate
The complete value of interest is taxable and all kinds of expenses are disallowed.
trading
capital_gains
30%
Tax is applicable on the "Full value of consideration", less "Cost of acquisition".
staking_reward
other
slab_rate
The total amount received as reward is taxable and all expenses are disallowed.
fork
other
slab_rate
The total amount received as reward is taxable and all expenses are disallowed.
gift_recieved
other
slab_rate
The total amount received as gift is taxable at a slab rate
gift_send
NA
NA
Any cryptocurrency that was sent as a gift, would not be considered for taxation
lost
NA
NA
Any irrecoverable cryptocurrency from wallets, would not be considered for taxation.
airdrop
other
slab_rate
The complete value of airdrop is taxable and all kinds of expenses are disallowed.
donation
NA
NA
Any cryptocurrency that was donated to charity, would not be considered for taxation
payment_received
other
slab_rate
Any crypto received as a payment is completely taxable and all expenses are disallowed.
payment_send
capital_gains
30%
Tax is applicable on the "Full value of consideration" (as per the price in the open market on the payment date), less "Cost of acquisition".
other_income
business_and_profession
30%
Any other income generated from crypto is completely taxable and all expenses are disallowed.
transfer_in
NA
NA
Transfers between wallets owned by the same taxpayer are not taxable.
transfer_out
NA
NA
Transfers between wallets owned by the same taxpayer are not taxable.
