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Exchanges now report too

Crypto platforms, called RCASPs in the guidance, must now collect KYC data and file annual transaction reports under Form 167.

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Not just investor self-reporting

Previously, verification leaned heavily on what investors declared. Now exchanges independently report the same transactions to the tax department.

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Penalties hit the platform

From April 1, 2026, exchanges face about Rs 200 per day for late filing and Rs 50,000 for incorrect information — not the individual investor.

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What to watch next

Reconcile your own trading records against exchange transaction histories now, before the first RCASP filings go out.

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