India: India E-Commerce Taxation Chapter uri icon


  • 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.

author list (cited authors)

  • Byrnes, W. H., & Sove, C. M.

complete list of authors

  • Byrnes, William H||Sove, Christopher M

editor list (cited editors)

  • Penn, A. D., & Arias, M. L.

Book Title

  • Global E-Business Law & Taxation

publication date

  • January 2009