Ch 6 · Digital Business, Sustainability & Emerging Areas

5 concept points · 3 formulas · 4 exam-critical points.

📘 Core concepts

• 1Digital transformation: cloud, AI/ML, blockchain, RPA — impact on accounting, audit, tax.
• 2Crypto / VDA taxation (Sec 115BBH) — 30% flat + 1% TDS on transfer.
• 3ESG reporting — BRSR (mandatory) + voluntary GRI/SASB frameworks.
• 4GIFT City (IFSC) — special regime for international financial services.
• 5Pillar 2 (BEPS 2.0) — Global Minimum Tax 15%; QDMTT in India under consideration.