Title

India: India E-Commerce Taxation

Document Type

Book Section

Publication Year

2009

ISBN

978-0-19-536721-8

Abstract

Indian tax law does not include particular provisions governing the taxation of e-commerce transactions. E-Commerce transactions are taxed under the same law as traditional transactions. However, the application of the Income Tax Act to e-commerce transactions is often challenging, requiring Indian courts and the Authority for Advance Rulings to reframe e-commerce transactions as traditional transactions and stretch the language of the Income Tax Act to apply to transactions in the new media.

First Page

51

Last Page

71

Num Pages

21

Publisher

Oxford University Press

Place

New York, NY

Editor

Ana D. Penn & Martha L. Arias

Book Title

Global E-Business Law & Taxation

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