Digital Economy and Indian Taxation Law - An Analysis Ghose Adrija1, Dalal Muskaan2 1Corresponding author; Department of Law, Bennett University, Greater Noida, Uttar Pradesh, India, (E-mail: ghoseadrija11@gmail.com) 2Department of Law, Bennett University, Greater Noida, Uttar Pradesh, India, (E-mail: l19blb077@bennett.edu.in) Online Published on 21 December, 2023. Abstract The world today is driven by digital transformation which causes changes to take place at a rapid pace and which has impacted the businesses also as they have no physical whereabouts. Now, the main issue which arises from the point of view of the Income Tax authorities is to oversee the taxpayer with respect to the compliances of these companies in order to determine which tax regulations they ought to pay and to make sure they pay their taxes and do not avoid paying it by virtue of operating out of different countries online. This paper seeks to delve into the aspect of imposing taxes on the companies operating in the digital economy from the global perspective followed by the implementation of it in the Indian context along with its benefits, challenges and solutions to it. Further concluding with the way forward for India with respect to taxing these companies in comparison to the international trends. Top Keywords Mistake, Apparent, Record, Argument, Plea, Sub-ground, Non-consideration, Rectificatory jurisdiction. Top |