Ch 6 · Digital Business, Sustainability & Emerging Areas

📘 Core concepts

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