India's Finance Act 2022 has been published in the Official Gazette following its approval on 30 March 2022. The Act implements the measures of the Union Budget 2022-2023 that was delivered in February 2022. Some of the main tax measures are summarized as follows:

• A new scheme is introduced for the taxation of virtual digital assets (VDAs), including:
  • income from the transfer of VDAs is separ…