The guidance note reiterates that the primary compliance burden falls on Reporting Crypto-Asset Service Providers (RCASPs), not directly on individual investors. It further explains reporting mechanisms for entities transacting across different jurisdictions which have kicked in with the Union Budget introduced in February 2026

According to a notification issued by the Ministry of Finance, the revised duty structure came into effect on May 13; gold and silver findings will now attract a customs duty of 5 per cent, while platinum findings will face a 5.4 per cent duty