Taxation of the Digital Economy in India: Challenges under the Income-tax Act and GST - Legal Service India

The digital economy has transformed how income is earned, services are delivered, and goods are sold. Value today is created not merely through factories and storefronts, but through algorithms, platforms, data, and network effects. From Instagram influencers and YouTube creators to SaaS subscriptions, cloud computing, online marketplaces, and cross-border digital advertising, economic activity in…