बिहार में उच्च मूल्य वाली अचल संपत्ति के लेन-देन के संबंध में आयकर विभाग द्वारा मुख्य रूप से क्या चिंता जताई गई है?

Consider the following statements regarding the Direct Tax / Income Tax Rules framework: Statement I: Income Tax Rules are revised periodically to enhance transparency, digitization, and standardization in direct taxation. Statement II: The threshold for Significant Economic Presence (SEP) in India is fixed at ₹10 crore transaction value or 10 lakh users. Statement III: Income tax and securities regulations allow stock exchanges to delete critical audit-trail transaction records after three years. Which one of the following is correct in respect of the above statements?

Under the Indian Income Tax framework, what specific statutory concept is used to describe assets such as cryptocurrencies, non-fungible tokens (NFTs), and tokenized digital assets for taxation purposes?