(1)Where the total income of an assessee includes any income from the transfer of any virtual digital asset, notwithstanding anything contained in any other provision of this Act, the income-tax payable shall be the aggregate of—(a)the amount of income-tax calculated on the income from transfer of such virtual digital asset at the rate of thirty per cent; and(b)the amount of income-tax with which the assessee would have been chargeable, had the total income of the assessee been reduced by the income referred to in clause (a).
