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Income Tax Act 2025 · Special cases

Special Tax Rates & Regimes — Income-tax Act 2025

Incomes taxed at special flat rates — crypto/VDA, winnings, and the concessional regimes for individuals and companies.

Chapter XIII of the Income-tax Act, 2025 sets out special rates of tax for particular incomes and taxpayers — rather than the normal slab rates. Key examples include the flat 30% on virtual digital assets (crypto), the flat rate on winnings from lotteries and games, and the concessional regimes for individuals (the new default regime) and certain companies.

See the Crypto/VDA topic for the digital-asset rules, and the sections below for the other special-rate provisions.

Frequently asked questions

What income is taxed at a special flat rate?
Examples include virtual digital assets/crypto (flat 30%) and winnings from lotteries/games (flat rate), plus the concessional slab regimes for individuals and certain companies.
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.

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