A Committee on Taxation of e-commerce was constituted by the Central Board of Direct Taxes to examine the business models for e-commerce, identify the direct tax issues in relation to e-commerce transactions and suggest an approach to deal with these issues. The Committee included officers of the Central Board of Direct Taxes, representatives from the industry, the Institute of Chartered Accountants of India and tax experts. The Report of the Committee was received by the Government and taken into consideration in the preparation of Finance Bill, 2016. This Report provides the view of the Committee on issues related to taxation of e-commerce and recent international developments in this area.

The Reportis available on the website of the Income Tax Department www.incometaxindia.gov.in.

Taxation of e-commerce: committee report outlines direct tax issues and informs legislative approach to e-commerce business models Taxation of e-commerce: a government-appointed Committee on Taxation mapped e-commerce business models, identified associated direct tax issues and proposed approaches for taxing cross-border and domestic digital transactions. The Report synthesises identified direct tax challenges, outlines policy and administrative options, surveys recent international developments, and was submitted to the Government for consideration in the Finance Bill; it is published on the Income Tax Department website.