1% TDS on crypto / VDA transfers

In plain language

[DRAFT — confirm section/threshold.] A 1% TDS applies on the transfer of a VDA above the prescribed threshold. The exchange or buyer deducts it, and it appears in your AIS/26AS. It is not an extra tax — it is adjusted against your final 30% liability — but it creates a data trail, which is why unreported crypto trades increasingly trigger notices.