CBDT-Compliant Disclaimer: Educational tool only, not financial advice. Based on Sec 115BBH (31.2% incl. cess), 194S (1% TDS >₹50k). Consult CA for ITR filing. Data as of Nov 2025.
Advanced Crypto VDA Tax Calculator India 2025
India’s leader: Multi-transaction FIFO, 31.2% tax + cess, TDS thresholds, GST estimator, Monte Carlo sims, and ITR exports for compliant filing.
Transaction Details
Upload CSV or enter trades (simplified: 2 trades example)
Net Profit After Tax (In Hand)
₹ 0.00
Holding: 0 days | Type: Crypto
Tax Optimizer Tip
Enter your transaction details to see tips.
🔍 How This Crypto Tax Calculator Works (Complete Guide)
Understand the step-by-step process behind India’s most advanced VDA tax calculator. Learn how we calculate 31.2% tax, TDS, GST, and provide Monte Carlo confidence ranges.
STEP 1: Enter Your Transaction Details
📝 What You Input:
- Purchase Price: What you paid for crypto (₹)
- Sale Price: What you sold it for (₹)
- Purchase Date: When you bought
- Sale Date: When you sold
- Transaction Fees: Brokerage/exchange fees (₹)
- VDA Type: Crypto or NFT/DeFi
- TDS Threshold: ₹50K (individual) or ₹10K (business)
- Mode: Single or Multi-transaction
📌 Example Input:
• Bought Bitcoin: ₹1,00,000 on Jan 1, 2024
• Sold Bitcoin: ₹1,50,000 on May 20, 2025
• Fees paid: ₹500
• Threshold: ₹50,000 (individual)
💡 Pro Tip: For multi-transaction mode, the calculator uses FIFO (First-In-First-Out) method. This means the oldest purchased crypto is assumed to be sold first, which affects your cost basis calculation for tax purposes.
STEP 2: Calculate Gross Profit (or Loss)
🧮 The Formula:
Gross Profit = Sale Price – Purchase Price
📊 Our Example:
Sale Price: ₹1,50,000
Purchase Price: ₹1,00,000
Gross Profit = ₹1,50,000 – ₹1,00,000 = ₹50,000
Note: Transaction fees are NOT deducted from gross profit (per Indian tax law). They are taxed separately as GST.
⚠️ Loss Scenario: If Gross Profit is negative (e.g., you sold at ₹80,000, a loss of ₹20,000), this is carried forward for 8 years to offset future VDA gains. No tax is payable on losses.
STEP 3: Apply 31.2% VDA Tax (Sec 115BBH)
💰 The Tax Breakdown:
Income Tax = 30%
Health & Education Cess = 4%
───────────────────────
TOTAL VDA TAX = 31.2%
30% Income Tax
Levied under Section 115BBH on VDA gains4% Cess
Health & Education Cess on income tax
📊 Our Example:
Gross Profit: ₹50,000
Tax = ₹50,000 × 31.2% = ₹15,600
✅ Key Points:
• No tax slab benefit (applies uniformly)
• No long-term vs short-term distinction
• Applies to ALL virtual digital assets (crypto, NFT, DeFi)
⚖️ Legal Reference: Section 115BBH of the Income Tax Act, 1961 (effective April 1, 2023) mandates this flat 31.2% tax on all VDA gains for Indian residents.
STEP 4: Calculate TDS (1% – Section 194S)
📌 When Does TDS Apply?
TDS is deducted by the exchange/brokerage ONLY IF:
✓ Sale value > ₹50,000 (for individuals)
✓ Sale value > ₹10,000 (for business/corporate)
✓ Deducted by registered crypto exchange
Formula: TDS = Sale Value × 1%
TDS Applied (Our Example)
Sale: ₹1,50,000 > ₹50,000
TDS = ₹1,50,000 × 1% = ₹1,500
TDS NOT Applied
Sale: ₹30,000 < ₹50,000
TDS = ₹0 (below threshold)
✅ Important: TDS is a prepayment of tax, not an extra tax. It’s credited against your final tax liability. If final tax = ₹15,600 and TDS paid = ₹1,500, you owe ₹14,100 more at ITR filing.
📋 Legal Reference: Section 194S of the Income Tax Act mandates 1% TDS on virtual digital asset transactions effective July 1, 2023.
STEP 5: Estimate GST (18% on Fees)
📝 What is Taxed?
GST 18% applies ONLY on:
✓ Exchange fees/commissions
✓ Trading platform fees
✓ Brokerage charges
GST 18% does NOT apply on:
✗ The crypto gains themselves
✗ The capital appreciation
Formula: GST = Transaction Fees × 18%
📊 Our Example:
Transaction Fees: ₹500
GST = ₹500 × 18% = ₹90
Note: This is an ESTIMATE. Actual GST may vary based on your exchange’s fee structure.
💡 Why Separate? Crypto gains are taxed under income tax (31.2%), while exchange services are taxed under GST (18%). They’re two separate tax regimes.
STEP 6: Run Monte Carlo Simulation (100 Scenarios)
🎲 What is Monte Carlo?
Instead of assuming 1 outcome, we simulate 100 different market scenarios:
Each scenario randomly varies the sale price by ±40% (crypto volatility). We then calculate tax for each scenario and show you the range.
📊 Our Example Simulation:
• Base scenario: Sale ₹1,50,000 → Tax ₹15,600
• 10th percentile (pessimistic): Sale ₹1,20,000 → Tax ₹12,480
• 50th percentile (median): Sale ₹1,50,000 → Tax ₹15,600
• 90th percentile (optimistic): Sale ₹1,80,000 → Tax ₹18,720
Interpretation: Your tax will likely be between ₹12,480 – ₹18,720 across 100 market conditions.
Why This Matters: Most calculators show just 1 number (₹15,600). Monte Carlo shows the realistic range, helping you budget for the worst-case (high sale) and best-case (low sale) scenarios.
🎯 Use Case: Before selling, run the simulation to see “What if I sell now vs later?” This helps you make informed timing decisions.
STEP 7: Calculate Net Profit (In Hand)
💵 The Final Formula:
Net Profit = Gross Profit – Tax – GST
(Note: TDS is not subtracted here, it’s already paid to govt)
📊 Our Complete Example:
Sale Price: ₹1,50,000
Purchase Price: ₹1,00,000
Gross Profit: ₹50,000
Deductions:
– Tax (31.2%): ₹15,600
– GST on fees: ₹90
Net Profit In Hand = ₹50,000 – ₹15,600 – ₹90 = ₹34,310
Additional Info:
• TDS Deducted by Exchange: ₹1,500
• Final Tax Due: ₹15,600 – ₹1,500 (TDS) = ₹14,100 at ITR filing
✅ What You Actually Get: Out of ₹1,50,000 sale, you keep ₹34,310 after all taxes and fees. The remaining ₹1,15,690 goes to taxes (₹15,600) and government as TDS (₹1,500) and GST (₹90).
STEP 8: Export to CSV for ITR Filing
📥 CSV Export Contains:
10 Columns for ITR Compliance:
1. Asset Class (VDA)
2. Purchase Date
3. Sale Date
4. Acquisition Cost (₹)
5. Sale Value (₹)
6. Gain/Loss (₹)
7. Tax @ 31.2% (₹)
8. TDS Deducted (₹)
9. GST on Fees (₹)
10. Holding Period (Days)
How to Use:
1. Export CSV from calculator
2. Open in Excel/Google Sheets
3. Review for accuracy
4. Attach with your ITR-2 (individual) or ITR-3 (business)
5. Include in Schedule VDA section
6. File with your chartered accountant
✅ ITR Compliance: Use Schedule VDA in ITR-2 (for salaried individuals) or ITR-3 (for self-employed). Attach this CSV as supporting documentation to show calculation methodology.
🏆 Why Our Step-by-Step Approach Wins
✅ LEGALLY COMPLIANT
Follows Sec 115BBH, 194S, GST guidelines exactly
🎯 TRANSPARENT CALCULATION
See every step: profit → tax → TDS → GST
📊 REALISTIC SIMULATION
Monte Carlo shows 100 scenarios, not just 1 outcome
📥 ITR-READY EXPORT
CSV format accepted by tax filers & CAs
💡 EDUCATIONAL
Learn EXACTLY how your tax is calculated
⚠️ NO HIDDEN CHARGES
All fees shown explicitly, fully transparent
👥 3 Real Indian Crypto Trader Examples (2025)
See how different traders pay crypto tax. From casual buyers to active traders to institutional investors. All realistic, all compliant.
EXAMPLE 1: Amit Kumar (Casual Buyer)
Delhi | Salaried Employee | First Time Crypto Buyer
📋 Transaction Details:
- Bought: 0.5 Bitcoin
- Purchase Price: ₹20,00,000 (Jan 2024)
- Holding Period: 10 months
- Exchange Fees: ₹800
- Sold: 0.5 Bitcoin
- Sale Price: ₹25,00,000 (Nov 2025)
- VDA Type: Crypto (Bitcoin)
- Tax Status: Individual (Salaried)
🧮 Tax Calculation Breakdown:
| Line Item | Amount (₹) |
|---|---|
| Sale Price | 25,00,000 |
| Purchase Price | (20,00,000) |
| Gross Profit | 5,00,000 |
| Tax @ 31.2% | 1,56,000 |
| TDS (1% on sale > ₹50L) | 25,000 |
| GST on Fees (18%) | 144 |
| Net Profit (In Hand) | 3,43,856 |
📊 Final Tax Liability at ITR Filing:
Total Tax Due: ₹1,56,000
Less: TDS Paid by Exchange: ₹25,000
Additional Tax to Pay: ₹1,31,000
✅ What Amit keeps after all taxes: ₹3,43,856 (out of ₹5L profit)
💡 Amit’s Key Takeaways:
- ✅ Held for 10 months (long-term), but NO long-term benefit (flat 31.2%)
- ✅ TDS ₹25K was deducted automatically by exchange
- ✅ Must report in Schedule VDA of ITR-2 (salaried)
- ✅ Profit = ₹5L, but keeps only ₹3.44L after taxes
- ⚠️ Effective tax rate = 31.2% (not 30%) due to cess
EXAMPLE 2: Priya Desai (Active Trader)
Bangalore | Software Developer | Full-Time Crypto Trader
📋 Multiple Transactions (FIFO):
Priya made 3 trades this year:
Trade 1 (Ethereum):
• Bought: ₹10,00,000 (Jan 2025)
• Sold: ₹12,50,000 (Mar 2025)
• Gain: ₹2,50,000
Trade 2 (Ripple):
• Bought: ₹8,00,000 (Feb 2025)
• Sold: ₹7,20,000 (Jul 2025)
• Loss: ₹80,000
Trade 3 (Polygon):
• Bought: ₹5,00,000 (Apr 2025)
• Sold: ₹6,50,000 (Sep 2025)
• Gain: ₹1,50,000
Total Fees: ₹2,500
🧮 Tax Calculation (FIFO with Loss Offset):
| Item | Amount (₹) |
|---|---|
| Trade 1 Gain | 2,50,000 |
| Trade 2 Loss | (80,000) |
| Trade 3 Gain | 1,50,000 |
| Net VDA Profit | 3,20,000 |
| Tax @ 31.2% | 99,840 |
| TDS (1% on total sales) | 26,250 |
| GST on Fees (18%) | 450 |
| Net Profit (In Hand) | 2,19,460 |
📊 Important Notes:
• Loss ₹80,000 offset against other gains (same year)
• Remaining loss if any: ₹0 (fully offset)
• Total VDA gain taxable: ₹3,20,000
• Additional tax at ITR filing: ₹73,590 (99,840 – 26,250)
💡 Priya’s Key Takeaways:
- ✅ Made 3 trades, 1 profit + 1 loss. Loss offset against other VDA gains
- ✅ FIFO method: Oldest bought asset assumed sold first
- ✅ Only taxed on net VDA profit (₹3.2L after loss)
- ✅ Must file ITR-3 (self-employed/business income)
- ✅ Report in Schedule VDA (attach all 3 trade details)
- ⚠️ If loss persists after offsetting: Carry forward 8 years!
EXAMPLE 3: Zenith Capital (HNI/Institutional)
Mumbai | Investment Fund | High-Net-Worth Individual
📋 Large Institutional Transaction:
- Investor Type: HNI Portfolio
- Bought: 5 Bitcoin + 100 Ethereum
- Purchase Date: Mar 2024
- Purchase Cost: ₹5,00,00,000
- Sold: All 5 Bitcoin + 100 Ethereum
- Sale Date: Oct 2025
- Sale Price: ₹7,00,00,000
- Fees: ₹10,000
🧮 Large-Scale Tax Calculation:
| Line Item | Amount (₹) |
|---|---|
| Sale Price | 7,00,00,000 |
| Purchase Price | (5,00,00,000) |
| Gross Profit | 2,00,00,000 |
| Tax @ 31.2% | 62,40,000 |
| TDS (1% on sale > ₹50L) | 7,00,000 |
| GST on Fees (18%) | 1,800 |
| Net Profit (In Hand) | 1,30,58,200 |
📊 At ITR Filing:
• Total Tax Liability: ₹62,40,000
• TDS Already Paid: ₹7,00,000
• Balance Tax Due: ₹55,40,000
✅ Zenith Capital keeps: ₹1,30,58,200 (out of ₹2Cr profit)
⚠️ Total Tax Outgo: ₹62.4L (31.2% of gains)
💡 Zenith Capital’s Key Takeaways:
- ✅ Same flat 31.2% tax applies regardless of gain size
- ✅ No preferential rate for long-term holdings (7 months)
- ✅ TDS ₹7L paid automatically, but ₹55.4L due at ITR
- ✅ Must file ITR-3 (business income) or ITR-4 (partnership)
- ✅ Maintain detailed records for audit compliance
- ⚠️ All gains must be reported; no tax evasion loop holes
📊 Quick Comparison of All 3 Cases
| Metric | Amit (Casual) | Priya (Active) | Zenith (HNI) |
|---|---|---|---|
| Trader Type | Salaried Individual | Self-Employed | HNI/Institutional |
| Gross Gain | ₹5,00,000 | ₹3,20,000 | ₹2,00,00,000 |
| Tax @ 31.2% | ₹1,56,000 | ₹99,840 | ₹62,40,000 |
| TDS Paid | ₹25,000 | ₹26,250 | ₹7,00,000 |
| Net Profit | ₹3,43,856 | ₹2,19,460 | ₹1,30,58,200 |
| Effective Tax Rate | 31.2% | 31.2% | 31.2% |
| ITR Form | ITR-2 | ITR-3 | ITR-3 / ITR-4 |
| Keep % of Profit | 68.77% | 68.58% | 65.29% |
🎯 Key Insights from These 3 Examples
- ✅ Tax rate is uniform: All 3 traders pay exactly 31.2%, regardless of gain size or holding period
- ✅ Loss offset works: Priya’s ₹80K loss reduced her taxable gain from ₹4L to ₹3.2L
- ✅ TDS is automatic: Exchange deducts 1% if sale > ₹50K (individual) or ₹10K (business)
- ✅ GST is separate: 18% on fees, not on gains. Different tax regime
- ✅ ITR filing is mandatory: All 3 must report in Schedule VDA with supporting documents
- ⚠️ No tax planning loop: No long-term benefits, no indexation benefit, flat 31.2% applies to all
- 💡 Effective retention: Traders keep ~68% of profits after all taxes and fees
💡 5 Pro Tips for Crypto Tax Compliance in India 2025
Expert strategies used by India’s top crypto traders and tax professionals to minimize tax liability, ensure compliance, and maximize post-tax returns.
Use FIFO Method (But Track Alternatives)
📊 The Strategy:
FIFO = First-In-First-Out
Oldest purchased crypto assumed sold first. This is the default method accepted by Indian tax authorities (per CBDT guidelines).
Why FIFO works:
• Most predictable and auditable
• Lower cost basis = Higher gains = Higher tax (usually)
• Accepted by all Indian tax filers
❌ Don’t Use LIFO
LIFO (Last-In-First-Out) not accepted in India. CCI/CBDT doesn’t recognize this method.✅ Use Specific ID Method
Choose EXACTLY which coins to sell (highest cost basis = lowest gain). More complex but can reduce tax.🎯 Pro Tip: Maintain detailed records of EVERY purchase (date, amount, cost). If audited, FIFO is easiest to defend. But track alternative methods (Specific ID) to show you didn’t artificially inflate gains.
💰 Real Impact Example:
Scenario: You have 1 BTC bought at ₹10L (Jan 2024) + 1 BTC at ₹20L (Sep 2024)
Selling 1 BTC at ₹25L now
FIFO Method: Sell oldest first (₹10L cost) → Gain ₹15L → Tax ₹4.68L
Specific ID: Choose to sell ₹20L cost one → Gain ₹5L → Tax ₹1.56L
Tax saved: ₹3.12L!
Master the TDS Threshold (₹50K Strategy)
📌 The TDS Game:
TDS 1% applies IF:
Sale value > ₹50,000 (individuals)
TDS 0% applies IF:
Sale value ≤ ₹50,000
Key insight: TDS is still part of your total tax, but timing matters!
❌ Sell ₹100K in One Go
TDS = ₹1,000 (1% of ₹100K)
But gain tax = ₹31,200
✅ Sell ₹45K + ₹45K Over 2 Days
TDS = ₹0 (both below ₹50K)
Still same total gain, but no automatic TDS!
⚠️ Important: While splitting sales avoids automatic TDS, you STILL owe the full 31.2% tax at ITR filing. This doesn’t reduce tax, just postpones TDS payment. Useful for cash flow management!
💡 Action Steps:
- If you want to minimize automatic TDS: Split large sales below ₹50K threshold
- If you’re cash-strapped: Take advantage of TDS deferral for liquidity
- Always budget for the full 31.2% tax liability (TDS is just prepayment)
- Track TDS paid separately for ITR credit calculations
Harvest Losses (VDA Loss Carry Forward 8 Years)
📈 The Tax Loss Harvesting Strategy:
You MUST realize losses before Dec 31:
Crypto losses can only be offset in same financial year (or 8 years forward)
What you can do:
• Sell losing positions in Dec to lock in losses
• Offset against other VDA gains (same year)
• Carry forward 8 years if loss > gains (same year)
What you CANNOT do:
• Offset against salary/other income (separate regime)
• Use previous year’s losses (different year, not allowed)
💰 Real Example:
You have:
• BTC Gain: ₹1L
• ETH Loss: ₹60K
• Ripple Loss: ₹50K
Offset calculation:
Gain ₹1L – Loss ₹1.1L = Net Loss ₹10K
Tax this year: ₹0 (no gain)
Carry forward ₹10K loss → Offset future years
🎯 Pro Strategy: In volatile years, deliberately sell losers in Dec to harvest losses. This creates a “loss buffer” for next 8 years when you make gains. Zero tax planning cost, pure tax saving!
💡 Action Steps:
- Maintain detailed loss records (date, amount, crypto type)
- Before Dec 31, review portfolio for unrealized losses
- Realize losses strategically to offset gains
- Report unused loss in ITR (Schedule VDA) for carry forward
- Use losses first to offset next year’s gains (don’t waste)
Maintain Complete Transaction Records (Audit-Proof)
📋 What Records You Must Keep:
MANDATORY Records (6 years minimum):
• Screenshot/CSV of ALL purchases (date, amount, cost basis)
• Screenshot/CSV of ALL sales (date, amount, proceeds)
• Exchange confirmations (emails, PDF downloads)
• Wallet transfer records (if using multiple wallets)
• Bank statements showing deposits/withdrawals
• ITR filing copies from previous years
❌ Don’t Do This
• Keep records in loose files• Delete exchange account after tax filing
• Estimate numbers from memory
• Use “approximate” cost basis
✅ Do This Instead
• Maintain organized folder (digital/cloud)• Export CSVs from exchange quarterly
• Keep Google Sheet with all transactions
• Attach supporting docs with ITR
⚠️ Why This Matters: In case of tax audit, the Income Tax Officer will ask for proof. If you can’t provide exact documentation, you’ll lose the case. Maintain comprehensive records from day 1!
💡 Pro Record-Keeping System:
Recommended Folder Structure:
📁 Crypto_Tax_2025/
📁 Exchanges (Coinbase, WazirX, etc.)
📁 Bank_Statements
📁 Wallet_Transfers
📁 Tax_Calculations
📁 ITR_Filings
📄 Master_Spreadsheet.xlsx (all transactions consolidated)
Consult CA BEFORE Major Sales (Professional Advice)
👨⚖️ Why You Need a Chartered Accountant:
A CA can help you:
✓ Optimize cost basis (FIFO vs Specific ID)
✓ Plan timing for large sales
✓ Harvest losses before year-end
✓ Verify TDS is being deducted correctly
✓ Structure ITR filing for max compliance
✓ Prepare for audit (if called)
✓ Answer complex questions (multiple exchanges, wallets, transfers)
CA consultation cost: ₹5,000-10,000
Tax saved by their advice: ₹50,000-2,00,000+
Before Selling
Get advice on tax implications of selling ₹50L+ cryptoEnd of Year
Plan loss harvesting & strategies for next year⚖️ Legal Protection: A CA’s advice protects you in case of audit. If questioned, you can say “I followed my CA’s advice,” which carries significant weight with Income Tax Officers.
💡 How to Choose a CA for Crypto:
- ✅ Look for CAs who specialize in crypto/VDA taxation
- ✅ Ask about their experience with Schedule VDA filing
- ✅ Confirm they understand FIFO, loss harvesting, TDS
- ✅ Get fixed fee quotes (not hourly) for predictable cost
- ✅ Ensure they can handle multi-exchange portfolio complexity
- ✅ Request timeline (should file ITR before July 31)
🎯 Quick Reference: 5 Pro Tips Summary
TIP 1: Use FIFO
- ☐ Default method accepted by IT
- ☐ Maintain purchase records
- ☐ Track alternative methods
TIP 2: Master TDS
- ☐ Know ₹50K threshold
- ☐ Track TDS separately
- ☐ Budget full 31.2% tax
TIP 3: Harvest Losses
- ☐ Realize losses before Dec 31
- ☐ Offset against gains (same year)
- ☐ Carry forward 8 years
TIP 4: Keep Records
- ☐ Maintain 6-year records
- ☐ Organize digital folder
- ☐ Attach CSVs with ITR
TIP 5: Consult CA
- ☐ Before major sales
- ☐ Choose crypto-specialist
- ☐ ROI: ₹5K cost = ₹50K+ saved
💡 Master these 5 tips, and you’ll be in the top 5% of crypto traders for tax compliance!
❓ 16 Frequently Asked Questions About Crypto Tax
Get answers to the most common crypto tax questions from Indian traders. Updated for 2025 compliance with Section 115BBH and 194S regulations.
Still have more questions?
Use the calculator above to see real-time calculations for YOUR specific transaction. Every number you change updates results instantly. Get personalized tax estimates now!
🧮 Related Calculators (Complete Suite)
Complement your crypto tax planning with our complete suite of Indian financial calculators. Build your complete wealth & tax optimization strategy.
🔗 How These Calculators Work Together
1️⃣ Plan Crypto Sales
Use Crypto Tax Calculator to calculate gains, TDS, and net profit from your crypto sales.
2️⃣ Plan Investments
Use SIP, PPF, NPS Calculators to deploy your crypto gains into tax-efficient instruments.
3️⃣ Calculate Total Tax
Use Income Tax Calculator to see your complete tax liability (crypto + salary + investments).
4️⃣ Compare Scenarios
Use Investment Return Calculator to compare returns across different investment paths.
5️⃣ Optimize Capital Gains
Use Capital Gains Tax Calculator for future stock/property sales with indexation benefits.
6️⃣ File Your ITR
Export CSVs from all calculators to compile your complete ITR filing with documentation.
📊 Calculator Features Comparison
| Feature | Crypto Tax | Income Tax | Cap Gains | SIP | PPF | NPS |
|---|---|---|---|---|---|---|
| Inflation Adjustment | ✅ | ✅ | ✅ | ✅ | ⚠️ | ⚠️ |
| Multi-Scenario Analysis | ✅ | ✅ | ⚠️ | ✅ | ❌ | ❌ |
| Tax Optimization Tips | ✅ | ✅ | ✅ | ⚠️ | ⚠️ | ⚠️ |
| PDF/CSV Export | ✅ | ✅ | ✅ | ✅ | ✅ | ✅ |
| Email Report | ✅ | ✅ | ✅ | ✅ | ✅ | ✅ |
| Monte Carlo Simulation | ✅ | ❌ | ❌ | ✅ | ❌ | ❌ |
| India-Specific Compliance | ✅ | ✅ | ✅ | ✅ | ✅ | ✅ |
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📋 Disclaimer: Educational tool only. Based on Sec 115BBH (31.2%), 194S (1% TDS), 2025 rates. Consult a CA for ITR filing. Data as of Nov 2025.