Crypto & Compliance

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Virtual digital assets have moved from a regulatory footnote to a routine line item on the Indian Chartered Accountant's desk - wallet reconciliations in an audit, Section 194S TDS on a client's crypto payout, GST on a token transfer, an FIU-IND reporting obligation that did not exist five years ago. Crypto & Compliance is a practitioner's guide built specifically for the CA who has to get this right, not a general-interest primer on blockchain.

Across seventeen chapters organized into seven parts, the book moves from foundations (what a CA actually needs to know about blockchain and how Indian law defines a VDA) through the regulatory and legal framework, accounting and assurance treatment, the full taxation picture - income tax, TDS under Section 194S, and GST - and FEMA and cross-border reporting including the OECD's Crypto-Asset Reporting Framework. It closes with a practical toolkit of SOPs, checklists, and audit programs, and a look at where CA practice is headed as digital-asset work becomes a standard engagement rather than a specialty.

Inside, you'll find:

• A CA-specific walkthrough of blockchain, wallets, smart contracts, and DAOs - framed around audit evidence and control, not general tech literacy


• Full coverage of India's VDA tax regime: the 30% flat rate under Section 115BBH, TDS under Section 194S, GST treatment, and the upcoming Income-Tax Act 2025 transition


• Real case studies - including WazirX, CoinDCX, FTX, Binance, and Coinbase - showing what worked, what failed, and why


• Fourteen ready-to-adapt engagement documents: engagement letters, a client acceptance form, wallet ownership confirmation, a management representation letter, a risk assessment matrix, and more


• Chapter-end Key Takeaways, Common Mistakes, and CA Practice Note checklists, plus decision trees and a Quick Reference card for fast lookup

Written for Chartered Accountants, auditors, and finance professionals advising clients on digital assets under Indian law, this is a working reference for the audit file and the tax desk - not a substitute for consulting the latest statutory notifications and circulars before advising on any specific engagement.