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ISSN Approved Journal No: 2320-2882 | Impact factor: 7.97 | ESTD Year: 2013
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Published Paper Details:
Paper Title
Leveraging The Bitcoin Lightning Network For Tax Free Fund Transfers In India
Authors
Jash Shah
Keywords
Bitcoin Lightning Network, Payment Channels, Zero-Knowledge Proofs, Relationship-Based Routing, Identity Verification, Tax-Exempt Transfers, Hash Time-Locked Contracts (HTLC's).
Abstract
This paper proposes a novel technical architecture that integrates the Bitcoin Lightning Network with a multi-layer identity verification system to enable tax-free fund transfers in India. By leveraging tax exemption provisions under Section 56(2) of the Income Tax Act, our framework facilitates efficient and secure transactions within family networks. We introduce relationship-based clustering and zero-knowledge proofs to ensure privacy-preserving, tax-exempt payment routing. Simulations with 5,000 nodes reveal a transaction success rate of 96.8%, settlement times averaging 1.2 seconds, and fees reduced by 99.3% compared to traditional remittance systems. The paper also addresses a detailed security analysis against prevalent attack vectors and evaluates compliance with India's regulatory framework, offering a scalable solution for financial inclusion.
IJCRT's Publication Details
Unique Identification Number - IJCRT2506859
Paper ID - 289811
Page Number(s) - h312-h318
Pubished in - Volume 13 | Issue 6 | June 2025
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Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882
E-ISSN Number - 2320-2882
Cite this article
Jash Shah, "Leveraging The Bitcoin Lightning Network For Tax Free Fund Transfers In India", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.13, Issue 6, pp.h312-h318, June 2025, Available at :http://www.ijcrt.org/papers/IJCRT2506859.pdf
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Submit Manuscript Online Impact Factor: 7.97 Review Results : Within 02-03 Days Paper Publication : Within 02-03 Days
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
ISSN and 7.97 Impact Factor Details
ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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