Here is the post that I was talking about.
Q: A person maintains an e-wallet / virtual card account online on a website hosted in a foreign country, which was initially funded by income chargeable to tax in India on which tax has not been paid. Can a declaration be made in respect of e-wallet / virtual card?
A: The e-wallet/ virtual card account is similar to a bank account where inward and outward cash movement takes place from the account. Therefore, the valuation and declaration of an e-wallet account may be made as in the case of a bank account.