Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2] [Entire Act] Union of India - Subsection Section 2(171A) in The Central Goods and Services Tax Act, 2017 (171A)"virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-taxAct, 1961;[Inserted by Act No. 30 of 2023, dated 18.8.2023.];
