Indian crypto investors are increasingly purchasing Bitcoin and other Layer 1 tokens like Ethereum, Solana, and XRP at lower prices, according to CoinDCX CEO Sumit Gupta. This marks a shift from the speculative investment behavior seen in 2021, as investors now prioritize fundamentals and long-term value. They are employing strategies such as systematic investment plans and limit orders to diversify their portfolios. The Indian government maintains a cautious stance on cryptocurrency regulation, classifying crypto assets as taxable virtual digital assets. The 2026 budget upholds a 30% tax on crypto income and a 1% transaction source tax, while also enhancing transaction disclosure compliance requirements.