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The purpose of this book is to provide a brief overview of the taxation aspects of the digital economies operating in India. Digital economies have changed the scale of economies and how daily transactions and businesses are been conducted. In this age of digital interdependence, an attempt has been made to present the taxation scenario in India. Examples have been provided to answer some basic issues with the utmost simplicity in order for a layman to comprehend. We hope the content of this book proves useful to its readers.