Actually, if you go by the law, it states that the buyer will have to deduct a TDS of 1% on the sale proceeds from the cryptos if it exceeds a certain threshold limit, however practically speaking this is really difficult, because not all the buyers here are institutionalized and not all of them hold TAN no which is required to deduct any TDS and deposit it, and no one will get a TAN number merely to buy cryptos after deducting TDS, also if these people do transact without TDS, I doubt the government would ever be able to detect such cases on noncompliances because these transactions would take place without the use of banking systems.