“With the enforcement of the Information Technology Amendment Act
2008, India would become technologically neutral due to adoption of
electronic signatures as a legally valid mode of executing signatures. This includes digital signatures as one of the modes of signatures and is far broader in ambit covering biometrics and other new forms of creating
electronic signatures.”

“The electronic wallet is based on smart card technology, which is used to store data about the customer’s funds. Money is loaded into the e-wallet by transfer from the cardholder’s account. In this way, bank is not involved in the transaction at the moment of purchase. Smart cards target mainly the market of micro-payments. At present, they can be used at points of sale, vending machines, parking meters and ticket machines, public payphones, set-top boxes for interactive TV, etc. The integration of this system into Internet payments requires installing on the customer side smart card readers. The simplest and the most realistic way to achieve it is to build such readers into mobile phones. Such a solution can accelerate the development of pay-as-you-use services, such as online games, e-gaming,music, ticketing or mass transit systems.”

“According to the Organisation of Economic Cooperation and
Development (OECD), the online taxation system needs to qualify many
thresholds, including being equitable, simple, definite, enforceable, clear,
flexible and dynamic. To whatever extent possible in OECD’s view the
online tax system needs to synchronise with existing conventional offline
tax system. In general, the e-commerce should not be more heavily taxed than the offline commerce and the online sales should be taxed at the place of destination of sale irrespective of the fact that the seller may or may not have physical presence in a state.”

“In the Tata.org case the WIPO administrative panel instructed the
Network Solutions Inc to transfer the domain name ‘tata.org’ to the
complainant, namely Tata Sons Ltd. The panelists relied on, inter alia, the decisions that had been earlier given in favour of the complainant by the Indian courts providing protection to the trademark ‘Tata’ from abusive registrations. The panel held that the fact that the respondent had not even activated web site was indicative that it was a case of bad faith registration.”