1. Introduction: Challenges of Taxing the Digital Economy

THE rapid proliferation of digital technologies has revolutionized the global economic and tax environment, and India is positioned at the epicenter of this digital transformation. As multinational enterprises deploy cloud computing, Software-as-a-Service (SaaS), and data-driven infrastructures to provide on-demand, cross-border digital services, the resulting complexity has

THE Income Tax (Amendment) Ordinance 2026 received Presidential assent on the 5th of June, 2026. The Budget session was over on 18th April, 2026 and the Monsoon session is likely to commence in end July/early August. Crucial elections took place in March/April when important decisions are postponed. But, at some