See the Difference Between India and UAE crypto tax law.
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In India, cryptocurrencies are classified as virtual digital assets and are subject to taxation. The gains made from trading cryptocurrencies are taxed at a rate of 30%(plus 4% cess) according to Section 115BBH.
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The country offering zero income tax gives you the benefit of zero percent taxes on capital gain. Dubai views Crypto as an investment asset rather than a currency and charges zero capital gains tax on UAE residents.