The Indian government has been extolled for the many new initiatives on the digital front that has been introduced encompassing various aspects of the economy. Digitalisation has taken the world by storm and India has also been in the forefront of introducing new digital measures across the economy. This year’s Budget was also a digital budget. The government has also introduced measures for all the assessments up to the Income-tax Appellate Tribunal (ITAT) level, to be faceless.

This is being achieved with an objective to achieve ease of compliance and reduce discretion. These measures are very humble and are indeed sincere attempts to increase the overall efficiency of the operations and increase productivity. However, they bring with it their own set of challenges as digitalization is a change which may probably face most resistance by a whole generation seeing themselves struggling to keep pace with the ways of operating in the new walks of life.