TABLE OF CONTENTS
CERTIFICATE;
DECLARATION;
ACKNOWLEDGEMENT;
T ABLE OF CONTENTS;
TABLE OF CASES;
LIST OF ABBREVIATIONS;
CHAPTER 1;
INTRODUCTION ;
1.1 Research Methodology ;
1.2 Objective of the Project;
1.3 Hypothesis ;
1.4 Research Questions ;
1.5 Mode Of Citation ;
1.6 Literature Survey/Sources ;
1.7 Scope And Limitation ;
CHAPTER 2;
INTRODUCTION TO THE CONCEPT OF TAXATION SYSTEM IN INDIA;
2.1 Basic Concept of Taxation ;
2.2 Taxation and Indian Constitution ;
CHAPTER 3;
BASIC CONCEPT OF E-COMMERCE ;
3.1 Definition ;
3.2 Recent E-Commerce Trend in India ;
CHAPTER 4;
TAXATION OF E-COMMERCE IN INDIA ;
4.1 Direct Tax ;
4.2 Residence-Based Taxation ;
4.3 Source-Based Taxation ;
4.4 Business Connection ;
4.5 Permanent Establishment;
4.6 Characterisation of Income;
4.7 Transfer Pricing;
4.8 Indirect Tax ;
CHAPTERS 5;
E-GOVERNANCE ;
5.1 Need of E-governance and Definition ;
5.2 Scope, strategies, stages ofE-Governance ;
CHAPTER 6;
OECD ,WTO, TAG ,INDIA AND WORLD ;
6.1 OECD ;
6.2 TAG ;
6.3 WTO ;
6.4 OECD AND INDIA ;
6.5 OECD AND WORLD-AUSTRALIA, CANADA, USA ;
CONCLUSION ;
BIBLIOGRAPHY.

E-Commerce - Taxation - India Electronic-Commerce - India Taxation System - India