Note:  This is general information for awareness; for transaction-specific advice, a CA/tax lawyer should review the facts. Collectible trading cards, whether physical (like Pokémon or Yu-Gi-Oh! cards) or digital (NFT-based cards), occupy a unique niche at the intersection of hobby, investment, and law. With rare cards fetching sky-high prices (a UK Pokémon card set from the 1990s sold for over ₹57 lakh in 2024 , and a Malaysian collector sold his Pokémon collection for ₹3.8