Law checked 21 August 2026

Published 8 August 2026

3 min read

Written and maintained by the CryptoKar team

Glossary

Schedule VDA

Schedule VDA is the part of the Indian income tax return where every crypto disposal is reported, one row per disposal. It carries the date of acquisition, the date of transfer, the head of income, the cost of acquisition, the consideration and the resulting income.

Key highlights

The shape of the schedule, before the detail.

One row

Per disposal, with no summary line anywhere

Schedule VDA

Seven

Fields to fill on each of those rows

Dates, head, cost, consideration, income

Two forms

Carry the schedule, ITR-2 and ITR-3

Income tax return

What Schedule VDA Is

It is a reporting schedule, not a computation. The 30% comes from Section 115BBH and the 1% deduction comes from Section 194S; Schedule VDA is where the result of both is written down, trade by trade, so the department can see how each figure was arrived at.

Nothing in it is aggregated. Every disposal gets its own line with its own dates and its own figures, which is why a busy year produces a schedule running to hundreds of entries. A single sale can even produce two lines, when FIFO matches it to two acquisition lots bought at different prices.

What Each Column Asks For

Seven fields per row. The two that catch people out are the acquisition date, which belongs to the lot FIFO matched rather than to your first ever purchase, and the head of income, which is a judgment about your trading pattern rather than a fixed answer.

Sl. No.
A serial number for the row. One row per disposal.
Date of acquisition
When the lot you sold was bought, not when you first bought the coin. FIFO decides which lot that is.
Date of transfer
When the disposal happened.
Head of income
Capital gains or business income. How you traded across the year settles the answer, not the asset.
Cost of acquisition
What the matched lot cost. The only deduction Section 115BBH allows.
Consideration received
What the disposal brought in, at fair market value for a swap.
Income from transfer
The consideration less the cost, which is what gets taxed.

Where Schedule VDA Sits in the ITR

The schedule appears in two forms rather than one. A filer with no business income and nothing but VDA activity meets it inside ITR-2. A filer who reports crypto as business income, or who trades derivatives, meets the same schedule inside ITR-3 on the common reading. The head of income column accepts either answer, which is why one schedule serves both forms.

A filled schedule with the deadlines, the head-of-income decision and a worked row is on the India crypto tax page. For a single trade rather than a year of them, the calculator gives the figure that would land in the last column. CryptoKar writes these rows from an uploaded trade history and exports them as PDF or Excel.

Frequently Asked Questions

Two questions the schedule raises straight away.

It is the part of the income tax return that reports crypto disposals. Each row carries a date of acquisition, a date of transfer, the head of income, the cost of acquisition, the consideration and the resulting income from the transfer. It appears inside ITR-2 and ITR-3.

One row for every disposal, and a single disposal can produce more than one row when FIFO matches it to two acquisition lots. There is no summary line, so an active trading year turns into a long schedule rather than a single figure.

This page states the law and what CryptoKar computes from your trade history. It is not tax advice. Judgment calls belong with a chartered accountant. Sections and dates here were read against the source on 21 August 2026.

Built for the Indian crypto community.

Calculate Your Crypto Tax

Calculate My Taxes →

Import your exchange data and get started. Supports CoinDCX, WazirX, Binance and Bybit.