Government of India is expected to have market borrowing of Rs 15,99,506 crore through dated securities, as compared to Budget Estimates of Rs 17,20,000 crore for FY 2026-27

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