Central Government specifies a token which qualifies to be a virtual digital asset as non-fungible token

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..... INISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 75/2022 New Delhi, the 30th June, 2022 (Income-tax) S.O. 2959(E). In exercis .....

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..... ken whose transfer results in transfer of ownership of underlying tangible asset and the transfer of ownership of such underlying tangible asset is legally enforceable. 2. This notification shall c .....

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