New Delhi, Sept. 26 -- With the Income-tax Act, 2025 applicable from 1 April 2026, crypto investors need to keep a few key tax and compliance aspects in mind this year.

While the changes are largely limited to section numbers and the reporting framework, experts said taxpayers still need to understand what these changes mean for their crypto transactions and ITR filings.

Punit Agarwal, Founder and CEO of KoinX, explained the key changes from the Income-tax Act, 1961 to the Income-tax Act, 2025.

Rajagopal Menon, Vice President, WazirX, added that Section 2(111) defines virtual digital assets (VDAs), while Section 446 provides for penalties related to reporting failures. Sections 247 and 261 deal with access to digital records during aut...