THE Digital Economy

Digital economy is the product of economic activities associated with digital connectivity. The main feature of digital economy is hyperconnectivity, where there is a growing interconnectedness of people, organizations, and machines. The growth of digital economy is changing the structure of conventional businesses and

IN the year 1971, the Direct Taxes Enquiry Committee headed by Justice K.N.Wanchoo submitted its report. Although the primary purpose of the Committee was to suggest ways and means to curb the menace of tax avoidance and evasion, it also dealt with matters relating to the administration of