{"id":10523,"date":"2026-07-16T19:26:09","date_gmt":"2026-07-16T19:26:09","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=10523"},"modified":"2026-07-16T19:37:21","modified_gmt":"2026-07-16T19:37:21","slug":"crypto-futures-taxation","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/","title":{"rendered":"Crypto Futures Taxation: Business Income or 30% VDA Tax?"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10529\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/crypto-tax-india-2026-27.jpg\" alt=\"crypto-tax-india-2026-27\" width=\"1130\" height=\"539\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/crypto-tax-india-2026-27.jpg 1000w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/crypto-tax-india-2026-27-300x143.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/crypto-tax-india-2026-27-768x366.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/crypto-tax-india-2026-27-800x382.jpg 800w\" sizes=\"(max-width: 1130px) 100vw, 1130px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a5951ff33a73\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a5951ff33a73\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#Taxation_of_Crypto_Derivatives_in_India\" title=\"Taxation of Crypto Derivatives in India\">Taxation of Crypto Derivatives in India<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#Taxation_of_Crypto_Options\" title=\"Taxation of Crypto Options:\">Taxation of Crypto Options:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#Crypto_Futures_Trading\" title=\"Crypto Futures Trading:\">Crypto Futures Trading:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#Perpetual_Crypto_Contracts\" title=\"Perpetual Crypto Contracts\">Perpetual Crypto Contracts<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#Taxation_of_Crypto_Derivatives_in_the_Different_Countries\" title=\"Taxation of Crypto Derivatives in the Different Countries\u00a0\">Taxation of Crypto Derivatives in the Different Countries\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#Taxation_of_Crypto_Futures_Trading_in_India_AY_2026-27\" title=\"Taxation of Crypto Futures Trading in India (AY 2026-27)\">Taxation of Crypto Futures Trading in India (AY 2026-27)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#Transfer_of_a_Virtual_Digital_Asset_VDA\" title=\"Transfer of a Virtual Digital Asset (VDA): \">Transfer of a Virtual Digital Asset (VDA): <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#Section_115BBH_applies_if_there_is_a_direct_transfer_of_a_Virtual_Digital_Asset_VDA\" title=\"Section 115BBH applies if there is a direct transfer of a Virtual Digital Asset (VDA):\">Section 115BBH applies if there is a direct transfer of a Virtual Digital Asset (VDA):<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#TDS_on_Crypto_Transactions_Relevant_Sections\" title=\"TDS on Crypto Transactions: Relevant Sections\">TDS on Crypto Transactions: Relevant Sections<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#Impact_on_Filing_of_Your_Income_Tax_Return\" title=\"Impact on Filing of Your Income Tax Return\">Impact on Filing of Your Income Tax Return<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#Current_Position_on_Taxation_of_Crypto_Futures_Trading\" title=\"Current Position on Taxation of Crypto Futures Trading- \">Current Position on Taxation of Crypto Futures Trading- <\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#Strong_Legal_Points_Supporting_Business_Income_Treatment\" title=\"Strong Legal Points Supporting Business Income Treatment\">Strong Legal Points Supporting Business Income Treatment<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#CBDT_Position_Important_Finding_As_of_July_2026\" title=\"CBDT Position: Important Finding: As of July 2026: \u00a0\">CBDT Position: Important Finding: As of July 2026: \u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caindelhiindia.com\/blog\/crypto-futures-taxation\/#Reporting_and_Compliance_Considerations\" title=\"Reporting and Compliance Considerations:\">Reporting and Compliance Considerations:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Taxation_of_Crypto_Derivatives_in_India\"><\/span><span style=\"color: #000080;\"><b data-olk-copy-source=\"MailCompose\">Taxation of Crypto Derivatives in India<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Crypto derivatives are financial contracts whose value is linked to cryptocurrencies. They allow traders to profit from price movements without owning the actual crypto assets.<\/li>\n<li>Common derivatives include crypto futures,<b>\u00a0crypto options, and perpetual futures contracts.<\/b>\u00a0These instruments are used for speculation, hedging risk, arbitrage, and leveraged trading<\/li>\n<\/ul>\n<ol start=\"1\" data-editing-info=\"{&quot;orderedStyleType&quot;:1}\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Taxation_of_Crypto_Options\"><\/span><span style=\"color: #000080;\"><b>Taxation of Crypto Options:<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>Cost basis is the original purchase price of an asset and is used to calculate gains or losses. <b>Formula: <\/b>Capital Gain\/Loss = Sale Price \u2212 Cost Basis<\/li>\n<li>Crypto options give the buyer the right, but not the obligation, to buy or sell crypto currency at a predetermined price before a specified date. If Options are Capital Assets<\/li>\n<li>Gains are taxed as capital gains.\n<ul>\n<li>Long-term capital gains (LTCG): Taxed as per LTCG provisions applicable.<\/li>\n<li>Short-term capital gains (STCG): Taxed at the individual&#8217;s income tax slab rate.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding-left: 40px;\"><span style=\"color: #000080;\"><b>If Options are Not Capital Assets<\/b><\/span><\/div>\n<ul>\n<li>Gains or losses are treated as business income\/profit and loss.<\/li>\n<li>Taxed according to the individual&#8217;s applicable income tax slab rate.<\/li>\n<\/ul>\n<ol start=\"2\" data-editing-info=\"{&quot;orderedStyleType&quot;:1}\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Crypto_Futures_Trading\"><\/span><span style=\"color: #000080;\"><b>Crypto Futures Trading:<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<div style=\"padding-left: 40px;\">Crypto futures are contracts that obligate parties to buy or sell cryptocurrency at a future date and predetermined price. Main Uses<\/div>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol start=\"1\" data-editing-info=\"{&quot;orderedStyleType&quot;:1}\">\n<li>Hedging \u2013 Protect against adverse price movements.<\/li>\n<li>Arbitrage \u2013 Profit from price differences across markets.<\/li>\n<li>Leverage \u2013 Increase exposure using borrowed funds (higher risk and reward).<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<div style=\"padding-left: 40px;\"><span style=\"color: #000080;\"><strong>Crypto futures are derivatives.<\/strong><\/span><\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>This is the view adopted by many professionals when contracts are cash settled; No actual crypto is delivered, and settlement is in INR. And Trader only receives profit\/loss difference. Under this interpretation: Futures Contract \u2260 Crypto Asset<\/li>\n<li>The trader is not buying or selling Bitcoin. The trader is entering into a contract whose value depends upon Bitcoin price movements. Hence<\/li>\n<li>Underlying asset = Crypto<\/li>\n<li>Instrument traded = Derivative Contract<\/li>\n<li>Accordingly, professionals argue that income should be assessed as business income.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"4\" data-editing-info=\"{&quot;orderedStyleType&quot;:1}\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Perpetual_Crypto_Contracts\"><\/span><span style=\"color: #000080;\"><b>Perpetual Crypto Contracts<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<div>Perpetual futures are similar to futures contracts but have no expiry date. Key Features like No expiration date, The funding rate mechanism keeps future prices close to spot prices, allows leverage, and requires a maintenance margin; positions may be liquidated if the margin falls below required levels.<\/div>\n<div><\/div>\n<div><span style=\"color: #000080;\"><b>Difference Between Futures and Perpetual Futures<\/b><\/span><\/div>\n<div>\n<table style=\"height: 202px;\" border=\"0\" width=\"1017\" cellspacing=\"3\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<div><b>Feature<\/b><\/div>\n<\/td>\n<td>\n<div><b>Crypto Futures<\/b><\/div>\n<\/td>\n<td>\n<div><b>Perpetual Futures<\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div>Expiry Date<\/div>\n<\/td>\n<td>\n<div>Yes<\/div>\n<\/td>\n<td>\n<div>No<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div>Settlement<\/div>\n<\/td>\n<td>\n<div>On expiry<\/div>\n<\/td>\n<td>\n<div>No settlement date<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div>Price Basis<\/div>\n<\/td>\n<td>\n<div>Future expected price<\/div>\n<\/td>\n<td>\n<div>Tracks spot price closely<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div>Holding Period<\/div>\n<\/td>\n<td>\n<div>Limited<\/div>\n<\/td>\n<td>\n<div>Indefinite<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div>Funding Rate<\/div>\n<\/td>\n<td>\n<div>Not applicable<\/div>\n<\/td>\n<td>\n<div>Applicable<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Taxation_of_Crypto_Derivatives_in_the_Different_Countries\"><\/span><b style=\"color: #000080;\" data-olk-copy-source=\"MailCompose\">Taxation of Crypto Derivatives in the Different Countries\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10525\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/crypto.png\" alt=\"Taxation of Crypto Derivatives in the Different Countries\u00a0\" width=\"1536\" height=\"724\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/crypto.png 1536w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/crypto-300x141.png 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/crypto-1024x483.png 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/crypto-768x362.png 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/crypto-800x377.png 800w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/p>\n<\/div>\n<div>\n<div class=\"___14mo4og f22iagw fz7g6wx f1vx9l62 fly5x3f f10pi13n f1sil6mw\">\n<div class=\"fui-FluentProvider fui-FluentProviderr2k fai-CopilotProvider fai-next ___owmohu0 f19n0e5 f1k92xex f1o700av fk6fouc fkhj508 figsok6 f1i3iumi f22iagw f1vx9l62 f1g2tzg5 fprs0cq\" dir=\"ltr\">\n<div id=\"llm-web-ui-messageList-scrollable-container\" class=\"___o39d3q0 fnuphcs fz7g6wx f22iagw f5zp4f f1a3p1vp f1gkdon0 fly5x3f fi4v0vl fuifxsz fezyllj fuwnkt4 f1cnlzmi f17ci3nc\" data-conversation-scroll-telemetry-target=\"true\">\n<div class=\"___1c7m3kc 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f440lb3 fyhosrd fvqq9m5 f1aqk2eq f5tv5m0 f1hc0rxk faumaof fv6pwmi f1knabog fkqvoc2 f1x26jzp fc33hxf f39srb5 f1mo3o16 f165oba6 fz7g6wx m365-chat-llm-web-ui-chat-chat-message chat-message-scroll-target-index\" data-testid=\"m365-chat-llm-web-ui-chat-message\" data-message-index=\"1\" data-test=\"DeepLeo\">\n<div class=\"___1um7ua0 fu5ar1v f1fkdb9a f10t3ba1 flha10a f14wmcpp fq8omct f1fd42sm f1i0g30d ___2qp2mr0 f13tfluo fk73vx1\">\n<div class=\"___1mi8yjl f22iagw fz7g6wx\">\n<div id=\"chatMessageResponse-41a13bc6-e614-485e-99db-ae98229cfe80\" class=\"___js2fcd0 f22iagw f1vx9l62 fpgzoln f11qmguv f1tyq0we f6c99af f1uopt3v fly5x3f\" data-testid=\"copilot-message-div\">\n<div class=\"___19ip04d f1s184ao f6c99af\" dir=\"auto\" tabindex=\"-1\" role=\"\" data-testid=\"copilot-message-reply-div\">\n<div class=\"___ijoa7h0 f22iagw f6jr5hl fsnqrgy\">\n<div class=\"___be36l80 fbotcpb fy77jfu f6dzj5z\">\n<div class=\"fai-CopilotMessage r1f6yzd6 ___1fjo9g7 f1g2tzg5 fgct6un fy77jfu f2c7lf3\" tabindex=\"0\" role=\"article\" aria-labelledby=\"copilot-message-r5f-title copilot-message-r5f\" aria-setsize=\"4\" aria-posinset=\"4\" data-tabster=\"{&quot;groupper&quot;:{&quot;tabbability&quot;:2},&quot;focusable&quot;:{}}\">\n<div id=\"copilot-message-r5f\" class=\"fai-CopilotMessage__content r1izxv8h ___7qar2c0 fcthzvy\" dir=\"auto\">\n<div dir=\"auto\">\n<div class=\"___1vve6yh f22iagw f1vx9l62 f122n59 f3bhgqh f1mnxvew fly5x3f\">\n<div class=\"___j4vmuw0 f22iagw f1vx9l62 f1869bpl fly5x3f fbc6vix\">\n<div tabindex=\"-1\" data-testid=\"loading-message\" data-fui-focus-visible=\"\">\n<div id=\"response-idr5d\" class=\"___1yop6mf f336tjw f9ijwd5 fz7g6wx fod5ikn f1s184ao\" data-testid=\"lastChatMessage\">\n<div class=\"___1peis63 f22iagw f1063pyq f6jr5hl f1c88k3p\">\n<div class=\"___4htdyp0 fz7g6wx fy77jfu\">\n<div class=\"___1j4t0a1 f1lmfglv f1abmfm4\" dir=\"auto\" aria-hidden=\"false\" data-testid=\"markdown-reply\" data-message-type=\"Chat\">\n<div class=\"___nfp7g60 f22iagw f1vx9l62 fkmyikg fk15e71 f1k953kz f137keqj f1rncccw f1stllg3 f1w4kmmc f1tric3v f10dk5ic fx8cdsv f16nlwsl f1eookvz fhjrts3 fqugt2f f18d18k8 f1v1vhmp f1hdmul3 f198vjnp f2dshw1 fjpjndq fnmj2pj ffrrb40 f1mon110 fhajzam fimndk6 fxv4dng fb1rn9k f59wlhv f1xmfh30 f18yf5o5 fmr6chf fw8qy2q ff161sd f1qr7t77 f1yyogn1 foogchg fp5872b f1tpb8gf f1hdgrc8 f1vatr43 frkxccd f9pdzkb f158oiaz ft5kggy f5l4ui7 f13j03li f18xdoka f8off4e f1go6zfc f128n2ra f1jpxw2j f1lwd9n0 fy0b8hm f1g2633v fx4kvgi fkvolse f1gxrt3a f1os76ua f1js9cnw f1g87ej0 freluf8 f1yggaq6 f2i3chp f1151osp florpoh f35kzfz ftp9m57 f1e288vi fz62hnz fixvuys f1nmofwh fc1c6mv f18a2er7 fhvkrdl fhxnn68 f1oce4bo fvhlfan f7tc0t0 f1ngf1n2 ffrzq6x f1yjiq2m f1aqdgql f1huvaf f10ij78l f1k94sa4 fkmfumq f1jvzkyl f1eu24ob f1xbfc1f fmf0lwf f107dsy8 f3w566c f4648sl f13zpkng f7unjfp f8p1rz fzu6h1w f1i1bi6h f1smo7hi f1sk1xod f1kgogdq f1gjktkp ft608jz f1o9wiiv fg3xr24 fhd155k f1b8gl2e fg4b9ou flb4lo fdicbfk fgwcyh1 f1jbds0d f1fb9uea f1stuka4 fcrtu6g fwqh0xn f11w66yg f6e0e65 f1vvgu0 f1607507 fgct6un f1ec1nbe fg3fpv7 f1m9bycv f1ntoah8 f1b694rt faql4r2 fpjuhzh fmavl6h f1d9bsk fmzhlt0 f145l92p fwkyaqm f129obh1 f19la9g f127w39w fr0ux9m fxhidck f1cu4h9j f1wnbo7v f1eueg4z fy9c24f f1h2o91j f1iw08fq f19n0e5\">\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\">\n<tbody>\n<tr>\n<th>Particulars<\/th>\n<th>India<\/th>\n<th>USA<\/th>\n<th>UK<\/th>\n<th>Singapore<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>Short-Term Gains<\/strong><\/th>\n<td>30% tax under Section 115BBH (+ surcharge &amp; cess)<\/td>\n<td>Taxed at ordinary income tax rates (approximately 10%\u201337%)<\/td>\n<td>Capital gains tax rates of 18% or 24% depending on income level<\/td>\n<td>Generally no capital gains tax<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>Long-Term Gains<\/strong><\/th>\n<td>No distinction between short-term and long-term. Same 30% tax applies.<\/td>\n<td>Preferential long-term capital gains rates (0%, 15%, or 20%)<\/td>\n<td>Capital gains tax applies, often at lower rates than income tax.<\/td>\n<td>No capital gains tax for most investors.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>Allowance of Expenses<\/strong><\/th>\n<td>Not allowed except cost of acquisition<\/td>\n<td>Generally allowed<\/td>\n<td>Generally allowed<\/td>\n<td>Business-related deductions may be available where applicable<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>Set-off &amp; Carry Forward of Losses<\/strong><\/th>\n<td>Not allowed under Section 115BBH<\/td>\n<td>Allowed subject to tax rules<\/td>\n<td>Allowed subject to tax rules<\/td>\n<td>Depends on classification, but capital gains are generally not taxed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Taxation_of_Crypto_Futures_Trading_in_India_AY_2026-27\"><\/span><b style=\"color: #000080;\">Taxation of Crypto Futures Trading in India (AY 2026-27)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div>The taxation of crypto-related transactions continues to evolve. While the Income Tax Act specifically taxes income from the transfer of a Virtual Digital Asset (VDA) u\/s 115BBH, there remains practical ambiguity regarding the taxation of certain derivative products linked to crypto assets. The key issue is whether the crypto futures contracts traded on CoinDCX are settled through via two ways, which are mentioned below<b>:<\/b><\/div>\n<ol start=\"1\" data-editing-info=\"{&quot;orderedStyleType&quot;:1}\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Transfer_of_a_Virtual_Digital_Asset_VDA\"><\/span><span style=\"color: #000080;\"><b>Transfer of a Virtual Digital Asset (VDA): <\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Section_115BBH_applies_if_there_is_a_direct_transfer_of_a_Virtual_Digital_Asset_VDA\"><\/span><span style=\"color: #000080;\"><b>Section 115BBH applies if there is a direct transfer of a Virtual Digital Asset (VDA):<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Taxation Under Section 115BBH (Conservative Department View). In case of a derivative \/ speculative business transaction settled without actual transfer of crypto: If Section 115BBH is applied:\n<ul>\n<li>Section 115BBH applies only where there is income from the transfer of a virtual digital asset. The section itself repeatedly uses the expression &#8220;transfer of any virtual digital asset.&#8221; \u00a0Therefore, the first legal question is:\n<ul>\n<li>Does an INR-settled crypto futures contract involve transfer of a VDA?<\/li>\n<li>If the answer is No, a strong argument exists that Section 115BBH may not apply.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Conversion of INR to USDT: Buying USDT using INR does not trigger tax<\/li>\n<li>Tax on Conversion of USDT Back to INR : When converting USDT to INR:<\/li>\n<li>Principal Amount<\/li>\n<li>Taxable gain = Difference between USDT sale rate and purchase rate.<\/li>\n<li>Taxed under VDA provisions.<\/li>\n<li>Profit Amount: Additional gain arising from appreciation in USDT value after profit realization. Also, taxable.<\/li>\n<li>If the tax department considers the futures transaction as relating to a VDA and falling within the scope of Section 2(47A) read with Section 115BBH:<\/li>\n<li>Profit from Futures Trading: Profits are generally treated as business income and taxed according to the individual&#8217;s slab rate.<\/li>\n<li>If the department treats crypto futures as VDA transactions: The tax rate is a flat 30% tax. Plus applicable surcharge. And plus 4% cess. So income may be taxable at 30% plus applicable surcharge and cess.<\/li>\n<li>Profit and loss netting could be disputed.<\/li>\n<li>Each taxable gain may require independent consideration.<\/li>\n<li>Brokerage and transaction expenses may not be deductible except to the extent legally qualified as cost of acquisition (which is generally restrictive under Section 115BBH).<\/li>\n<li>No Deduction of Expenses: Brokerage Not allowed, exchange charges, Internet expenses, Advisory fees, Trading software expenses except cost of acquisition. No deduction is allowed except for the cost of acquisition.<\/li>\n<li>Loss Restrictions: No loss setoff, no carryforward, and no adjustment against salary, F&amp;O, or business income.<\/li>\n<li>Set off of losses against other income is not permissible So, losses may not be available for set-off.<\/li>\n<li>Carry forward of losses is not allowed.<\/li>\n<li>This treatment could result in significantly higher tax exposure than the business-income approach.<\/li>\n<li>Reporting: Schedule VDA in ITR.<\/li>\n<li>This is generally the most conservative position from a tax litigation perspective.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"TDS_on_Crypto_Transactions_Relevant_Sections\"><\/span><span style=\"color: #000080;\"><b>TDS on Crypto Transactions: Relevant Sections<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Section 115BBH: Crypto gains taxed at 30%.<\/li>\n<li>Section 194S: 1% TDS on transfer of Virtual Digital Assets (VDAs), including cryptocurrencies and related transactions.<\/li>\n<li>TDS Thresholds: INR 50,000: Specified individuals\/HUFs. And INR 10,000: Other taxpayers.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Impact_on_Filing_of_Your_Income_Tax_Return\"><\/span><span style=\"color: #000080;\"><b>Impact on Filing of Your Income Tax Return<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>ITR Reporting Requirement: Income from cryptocurrencies, crypto futures, crypto options, perpetual contracts, NFTs, and other VDAs must be reported in Schedule VDA while filing the Income Tax Return (ITR). Key Takeaways\n<ul>\n<li>Crypto derivative taxation is complex and depends on the nature of the transaction.<\/li>\n<li>Futures profits are generally treated as business income.<\/li>\n<li>Gains from VDAs are typically taxed at 30% under Section 115BBH.<\/li>\n<li>1% TDS applies on specified crypto transactions.<\/li>\n<li>All crypto-related income must be disclosed in Schedule VDA while filing ITR.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"2\" data-editing-info=\"{&quot;orderedStyleType&quot;:1}\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Current_Position_on_Taxation_of_Crypto_Futures_Trading\"><\/span><span style=\"color: #000080;\"><b>Current Position on Taxation of Crypto Futures Trading- <\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 80px;\"><span style=\"color: #000080;\"><b>Crypto Futures Be Treated as Speculative Business\u2014Business Income from Derivative Trading:<\/b><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Derivative\/contract settled in INR without actual delivery of cryptocurrency. in case it is considered business income, then the position will be. If crypto futures are treated as trading derivatives\/business activity:<\/li>\n<li>The strongest technical argument currently available is Crypto Futures from<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding-left: 120px;\">= Derivative Contract<\/div>\n<div style=\"padding-left: 120px;\">= Business Activity<\/div>\n<div style=\"padding-left: 120px;\">= Speculative Business<\/div>\n<div style=\"padding-left: 120px;\">because crypto derivatives are not recognized securities traded on a recognized stock exchange under the exemptions available in Section 43(5). Consequences:<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>A competing view is that where\n<ul>\n<li>Contracts are INR-denominated,<\/li>\n<li>Settlement is in INR,<\/li>\n<li>No actual crypto asset is delivered or transferred,<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding-left: 120px;\">the transaction may be regarded as a derivative\/business transaction rather than transfer of a VDA. Under this view:<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Net profit and loss can be computed in accordance with normal business principles. Net profit may be taxable as business income.<\/li>\n<li>Normal business expenses may be claimed.<\/li>\n<li>Exchange charges and platform fees may be deductible.<\/li>\n<li>Combined analysis with your F&amp;O activity would be required.<\/li>\n<li>Tax Rate Normal slab rates. \u00a0Expenses Allowed and Deduction may be available for Platform charges, Internet, Professional fees, Data subscriptions, Trading software and Other legitimate business expenses.<\/li>\n<li>Loss Treatment: Speculative losses: Set off only against speculative profits. And carry forward possible up to 4 years.<\/li>\n<li>Tax audit applicability under Section 44AB needs to be examined based on account books, turnover computation, and profit ratios. Audit provisions may need examination.<\/li>\n<li>Presumptive taxation may generally not be appropriate considering the scale of transactions.<\/li>\n<li>ITR: Generally, ITR-3<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding-left: 40px;\">However, we must note that there is currently no conclusive judicial precedent directly settling the taxation of INR-settled crypto futures on Indian exchanges. Therefore, some litigation risk continues to exist.<\/div>\n<div><\/div>\n<div style=\"padding-left: 40px;\">Question<\/div>\n<div style=\"padding-left: 40px;\">This is the first AY that I am filing for crypto future trading, and I need clarity and opinions on the same that can test the assessment. I do crypto future trading on Coindcx that is INR-denominated and settled. Currently the turnover is 7 crores. 3.55 cr profit and 3.50 cr loss, thereby a net profit or gain of 5 lakhs excluding charges of about 15 lakhs. what is responses<\/div>\n<div style=\"padding-left: 40px;\">Ans:<\/div>\n<div style=\"padding-left: 40px;\"><b><span style=\"color: #000080;\">If Treated as VDA<\/span>: <\/b>Potential department view Each gain is taxable; loss adjustment may be denied and expenses not allowed. This can create an extraordinarily high tax exposure.<\/div>\n<div style=\"padding-left: 40px;\">\n<div dir=\"auto\" style=\"padding-left: 40px;\"><\/div>\n<\/div>\n<div style=\"padding-left: 40px;\"><span style=\"color: #000080;\"><b>In case Treated as Speculative Business: <\/b><\/span>Computation may be:<\/div>\n<div style=\"padding-left: 40px;\">Net Profit\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 INR 5 lakh<\/div>\n<div style=\"padding-left: 40px;\">Less: Exchange Charges \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 INR 15 lakh<\/div>\n<div style=\"padding-left: 40px;\">Result:<\/div>\n<div style=\"padding-left: 40px;\">Business Loss\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0INR 10 lakh<\/div>\n<div style=\"padding-left: 40px;\">(subject to detailed verification of books and turnover methodology). This treatment is commercially logical but carries litigation risk until a judicial precedent emerges.<\/div>\n<div style=\"padding-left: 40px;\">\n<div style=\"padding-left: 80px;\"><span style=\"color: #000080;\"><b>Analysis of Your Coin DCX Example : <\/b>Facts<\/span>:<\/div>\n<div style=\"padding-left: 40px;\">\n<table style=\"height: 213px; margin-left: 40px;\" border=\"0\" width=\"759\" cellspacing=\"3\" cellpadding=\"0\">\n<tbody style=\"padding-left: 40px;\">\n<tr style=\"padding-left: 40px;\">\n<td style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\"><b>Particulars<\/b><\/div>\n<\/td>\n<td style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\"><b>Amount<\/b><\/div>\n<\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\">Profit Trades<\/div>\n<\/td>\n<td style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\">INR 3.55 Cr<\/div>\n<\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\">Loss Trades<\/div>\n<\/td>\n<td style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\">INR 3.50 Cr<\/div>\n<\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\">Net Profit<\/div>\n<\/td>\n<td style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\">INR 5 Lakh<\/div>\n<\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\">Charges<\/div>\n<\/td>\n<td style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\">INR 15 Lakh<\/div>\n<\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\">Gross Turnover<\/div>\n<\/td>\n<td style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\">INR 7.05 Cr<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h4><span class=\"ez-toc-section\" id=\"Strong_Legal_Points_Supporting_Business_Income_Treatment\"><\/span><b style=\"color: #000080;\">Strong Legal Points Supporting Business Income Treatment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/div>\n<ul>\n<li>For INR-settled CoinDCX Futures, if there is no crypto delivery occurs, Settlement is in INR, with No wallet transfer and no acquisition of BTC\/ETH. No transfer of VDA as contemplated under Section 115BBH. And a transaction resembles a contract for differences (CFD) or derivative settlement. These are the principal arguments available in support of business\/speculative income treatment.<\/li>\n<li>In case a trader with existing exchange F&amp;O activity, it is regular trading frequency, large turnover, and INR-settled CoinDCX futures. There is a reasonably arguable position to disclose crypto futures under Business Income (Speculative Business) in ITR-3 with full disclosure and documentation.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"CBDT_Position_Important_Finding_As_of_July_2026\"><\/span><span style=\"color: #000080;\"><b>CBDT Position: <\/b><b>Important Finding: As of July 2026: \u00a0<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-editing-info=\"{&quot;applyListStyleFromLevel&quot;:true}\">\n<li>\n<div role=\"presentation\">After reviewing the statutory provisions, current industry practices, and the absence of any specific CBDT clarification on crypto futures, the issue remains a grey area of Indian tax law.<\/div>\n<\/li>\n<li>\n<div role=\"presentation\">The tax treatment depends on whether a crypto futures contract is considered: CBDT has not issued a specific circular clarifying taxation of INR-settled crypto futures. Therefore, no conclusive circular, No binding clarification, and no landmark judicial precedent directly on CoinDCX INR-settled crypto futures.<\/div>\n<\/li>\n<li>\n<div role=\"presentation\">However, because Section 115BBH litigation is still unresolved for crypto derivatives, the position should be supported by exchange contract specifications, settlement mechanism, CoinDCX product documents, a legal note explaining absence of VDA transfer, and detailed working papers. Hence, the matter remains litigious.<\/div>\n<\/li>\n<li>&#8220;India currently imposes one of the most stringent crypto tax regimes globally, with a flat 30% tax rate, no deduction of expenses, and no set-off or carry forward of losses. However, the taxation of crypto derivatives such as INR-settled futures, options, and perpetual contracts remains unsettled, creating an ongoing debate between treatment under Section 115BBH and taxation as speculative business income.&#8221;<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Reporting_and_Compliance_Considerations\"><\/span><span style=\"color: #000080;\"><b>Reporting and Compliance Considerations:<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div style=\"padding-left: 40px;\"><b> <\/b>For AY 2026-27, we recommend detailed examination of:<\/div>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol start=\"1\" data-editing-info=\"{&quot;orderedStyleType&quot;:1}\">\n<li>CoinDCX product documentation.<\/li>\n<li>Whether actual crypto delivery occurs at any stage.<\/li>\n<li>Contract specifications of crypto futures traded.<\/li>\n<li>Settlement mechanism (cash settled vs. delivery settled).<\/li>\n<li>Annual transaction statement and ledger.<\/li>\n<li>Tax audit implications.<\/li>\n<li>Appropriate ITR schedule disclosure.<\/li>\n<li>Reconciliation with AIS\/TIS information, if reported.\n<div role=\"presentation\"><\/div>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<div style=\"padding-left: 40px;\" role=\"presentation\">Given the substantial turnover involved, the return position should be formulated carefully with adequate legal support and disclosure to withstand future scrutiny or assessment proceedings.<\/div>\n<div role=\"presentation\"><\/div>\n<div style=\"padding-left: 40px;\">Based solely on the information presently available, there are sustainable arguments in favour of treating INR-settled crypto futures as a business\/derivative activity where no actual transfer of cryptocurrency takes place. However, considering the absence of definitive judicial guidance and the aggressive stance generally adopted by the tax authorities in VDA matters, the matter requires a detailed technical review before finalizing the return.<\/div>\n<div style=\"padding-left: 40px;\"><\/div>\n<div style=\"padding-left: 40px;\">Accordingly, we would suggest a comprehensive review of your CoinDCX transaction reports, contract notes, P&amp;L statements, and exchange terms and conditions before a final tax position is adopted for AY 2026-27.<\/div>\n<div style=\"padding-left: 40px;\"><b>\u00a0<\/b><\/div>\n<div style=\"padding-left: 40px;\">At present, crypto futures taxation in India is not conclusively settled in law. The conservative view is 30% VDA taxation under Section 115BBH, whereas a technically defensible view for INR-settled crypto futures is taxation as speculative business income under normal provisions. Until CBDT or courts issue a definitive ruling, both positions carry different levels of assessment risk<\/div>\n<div><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10530\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/GST-on-Crypto-in-India.jpg\" alt=\"GST-on-Crypto-in-India\" width=\"1167\" height=\"1713\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/GST-on-Crypto-in-India.jpg 872w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/GST-on-Crypto-in-India-204x300.jpg 204w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/GST-on-Crypto-in-India-698x1024.jpg 698w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/GST-on-Crypto-in-India-768x1127.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/GST-on-Crypto-in-India-800x1174.jpg 800w\" sizes=\"(max-width: 1167px) 100vw, 1167px\" \/><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Taxation of Crypto Derivatives in India Crypto derivatives are financial contracts whose value is linked to cryptocurrencies. They allow traders to profit from price movements without owning the actual crypto assets. Common derivatives include crypto futures,\u00a0crypto options, and perpetual futures contracts.\u00a0These instruments are used for speculation, hedging risk, arbitrage, and leveraged trading Taxation of Crypto &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[792],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10523"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=10523"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10523\/revisions"}],"predecessor-version":[{"id":10527,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10523\/revisions\/10527"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=10523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=10523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=10523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}