CBDT issues guidance note on crypto reporting in line with OECD framework

5 min readNew DelhiJul 27, 2026 07:02 AM IST The guidance note has been released in line with the crypto asset reporting framework (CARF) outlined by the Organisation for Economic Co-operation and Development (OECD).(Image Source: Freepic)The Central Board of Direct Taxes (CBDT) has come out with a 198-page guidance note on crypto-asset reporting obligations in a move that will help in global sharing of information on crypto transactions from next year. The guidance note has been released in line with the crypto asset reporting framework (CARF) outlined by the Organisation for Economic Co-operation and Development (OECD) putting greater onus on crypto exchanges for providing transactional information about crypto assets. The CBDT said that guidance note intends to provide guidance to Repor