But my question is while filing income tax for the service i paid 10 lakhs the currency rate is picked (4/22/2020 time 12 pm.) or the currency rate will be picked at the timing and date when i file the tax.....?


Thanks!

AFAIK, you have to pay taxes for the price at the time of your conversion into your bank account, so no matter when you received crypto or file taxes will be taken into account.