Part of PJRJ & Associates · Chartered AccountantsMain PJRJ website

Income tax service

Crypto ITR Remediation

Prior-year Schedule VDA · belated / updated returns · AIS cleanup

Many taxpayers traded VDAs after the special regime began but never filed Schedule VDA. PJRJ rebuilds multi-year exchange and wallet history, computes special-rate gains under Section 115BBH of the Income-tax Act, 1961 (Section 194 (Table S. No. 4) of the Income-tax Act, 2025), and files belated or updated returns where the law still allows — with working papers ready for AIS or notice replies. We do not invent set-offs or erase history.

Who this engagement is for

  • Individuals who traded crypto/NFTs but omitted Schedule VDA in past ITRs
  • Taxpayers receiving AIS mismatches or notices on exchange or P2P activity
  • Clients who filed ITR-1 incorrectly despite VDA transfers
  • Founders and employees paid partly in tokens without prior disclosure
  • Anyone who needs a clean trail before a loan, visa, or scrutiny

What we deliver

Multi-year gap analysis

Year-by-year map of what was filed vs what exchange/wallet data shows — including periods with incomplete CSVs.

Schedule VDA rebuild

Recompute taxable transfers and special-rate gains with supportable cost where records allow; document residual gaps.

Belated / updated return path

Advise whether a belated return or updated return under Section 263(6) of the Income-tax Act, 2025 (erstwhile updated-return rules) is available for each year — then prepare the filing pack.

Interest & fee estimate

Quantify exposure under Section 234A of the Income-tax Act, 1961 (Section 423 of the Income-tax Act, 2025), Section 234B of the Income-tax Act, 1961 (Section 424 of the Income-tax Act, 2025), Section 234C of the Income-tax Act, 1961 (Section 425 of the Income-tax Act, 2025), and late-fee provisions before you file.

AIS / notice reply pack

Same workings used for filing, ready to answer departmental queries without rewriting the story.

Going-forward hygiene

Checklist so the next year does not repeat the same disclosure failure — optional link to the ongoing Crypto / VDA Tax desk.

Scope boundary: Remediation is disclosure and computation under Indian tax law. We will not coach concealment, backdated invoices, or fabricated cost bases.

How an engagement runs

  1. 1Share prior ITRs, AIS/26AS, and all available exchange/wallet exports
  2. 2We produce a year-wise gap memo and recommended filing path
  3. 3Rebuild Schedule VDA workings and interest/fee estimate
  4. 4Partner review and e-filing of permitted belated/updated returns
  5. 5Handoff of working papers; optional notice support

Crypto ITR Remediation FAQs

3 topics

Not always — limitation and updated-return windows matter. We tell you early which years remain open and which need a different strategy (e.g. notice response only).

Honest disclosure with workings is usually safer than silence after AIS already shows the activity. We cannot guarantee no inquiry — we can make the file defensible.

No. We file the correct subsequent position the law allows and keep a clear audit trail of what changed and why.

Discuss your crypto itr remediation requirements

Speak directly with a PJRJ income tax specialist — we respond within one business day.

Main website