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Article
India: India E-Commerce Taxation
Faculty Scholarship
  • William H. Byrnes, Texas A&M University School of Law
  • Christopher M. Sove
Document Type
Book Section
Publication Date
4-2009
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.

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
Citation Information
William H. Byrnes and Christopher M. Sove. "India: India E-Commerce Taxation" (2009) p. 51 - 71
Available at: http://works.bepress.com/william_byrnes1/98/