India's top tax authority is expanding its probe into bitcoin investments and transactions, and last week visited at least nine bitcoin exchanges across the country. At that time, there have been reports, tax authorities suspect there is tax evasion in this field, has started "investigation", in order to make clear the status of investors and traders and trading, the related bank account holder's identity and other details. The concept of accounting income is called accounting income. According to the traditional view, the accounting income refers to the difference between the realized income and the corresponding expenses. It has the following characteristics: