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Abstract
Along with being a sign of the rapid growth rate of development of the e-commerce industry, it also brings out the issues related to the receptivity of the public with which the law and order system of the country is known. While Internet was a new phenomenon in the early years, now in most metropolitan cities, Internet has become a basic necessity for every household. In this sequence, the e-commerce industry has come a long way. The legal system has made a comprehensive effort under the IT Act with various rules to deal with issues emerging from the use of the Internet. Along with this, IP related issues in ecommerce transactions have created new choices for users. Transactions using the Internet have expanded dramatically over the past few years as a result of which many countries and their governments have become increasingly concerned about the negative consequences associated with them. In this context, many organizations and inter-governmental agencies have tried to devise a solution that would be compatible with the systems of different countries and achieve tax neutrality. Several proposals have been tried to design a fair and efficient e-tax system. The general concept and challenges related to e-commerce and tax system has been discussed in this paper.