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The Indian government’s launch of Digital India initiative is critical to achieving a sustainable future by leveraging digital capabilities to promote social justice, economic prosperity and environmental stewardship. There are a lot of factors affecting digital India’s transformation to achieve sustainable development goals. This study aims to identify, examine and develop an empirical model estimating the relationship among enablers affecting and enhancing digital India’s transformation toward sustainability.

Following a thorough review of the literature, 10 key enablers were identified and analyzed using the total interpretive structural model (TISM). This novel approach has been adopted to analyze the hierarchical linkage between identified Enablers. Further Matrice d’impacts croisés multiplication appliquée à un classement (MICMAC) analysis technique is used to evaluate the driving and dependence power among enablers.

Findings show that the government’s supportive policy is the strategic enabler with the highest driving power, positioned at the bottom of the model. The government must support digital empowerment initiatives to ensure all individuals have access to the information they require to make proper decisions regarding their lives. This study examines the literature to generalize the findings to focus on the motivator of digital India transformation to achieve sustainable development goals.

This study suggests that TISM and MICMAC-based hierarchical models help practitioners, managers and other stakeholders to focus more on strategic factors to enhance the performance aspects of digital transformation. Government, business and academic cooperation promotes a comprehensive approach to environmental sustainability by stimulating innovation and digital approach implementation.

In addition, it offers novel insights into the enablers, such as how the identified enablers interact with one another depending on the drive and dependency power to achieve the goals of digital India’s transformation to achieve sustainable development goals.

The Unified Payments Interface (UPI) has emerged as a transformative force within the digital payment landscape, revolutionising how individuals and businesses conduct financial transactions in India. This research paper embarks on a theoretical journey to elucidate the growth trajectory of UPI by delving into secondary data sources. Through meticulous analysis and synthesis of existing literature, regulatory reports and industry insights, this paper constructs a comprehensive narrative that traces the evolution of UPI from its inception to its current status as a cornerstone of the Indian digital payments ecosystem. The theoretical framework employed in this study draws upon concepts from innovation diffusion theory, network effects and technological adoption models to elucidate the factors driving the adoption and proliferation of UPI. By examining key milestones, regulatory interventions, technological advancements and market dynamics, this paper unveils the intricate interplay of various stakeholders, including banks, fintech firms, government bodies and consumers, in shaping the trajectory of UPI growth. Furthermore, this research delves into the utility of UPI as a payment infrastructure by exploring its implications for financial inclusion, efficiency, security and economic development. By facilitating seamless, real-time and interoperable transactions, UPI has democratised access to financial services, empowered small businesses and catalysed the transition towards a less-cash economy. This paper fills a critical gap in the literature by providing a holistic and theoretically grounded analysis of UPI's evolution and its broader implications. It contributes valuable insights into the mechanisms driving digital payment innovations and their socio-economic impacts, thereby informing policy decisions to foster inclusive and sustainable financial ecosystems.

The use of technology in 4th industrial revolution is at its peak. Industries are trying to reduce the consumption of resources by effectively utilizing information and technology to connect different functioning agents of the manufacturing industry. Without digitization “Industry 4.0” will be a virtual reality. The present survey-based study explores the factual status of digital manufacturing in the Northern India.

After an extensive literature review, a questionnaire was designed to gather different viewpoints of Indian industrial practitioners. The first half contains questions related to north Indian demographic factors which may affect digitalization of India. The latter half includes the queries concerned with various operational factors (or drivers) driving the digital revolution without ignoring Indian constraints.

The focus of this survey was to understand the current level of digital revolution under the ongoing push by the Indian government focused upon digital movement. The analysis included non-parametric testing of the various demographic and functional factors impacting the digital echoes, specifically in Northern India. Findings such as technological upgradations were independent of type of industry, the turnover or the location. About 10 key operational factors were thoughtfully grouped into three major categories—internal Research and Development (R&D), the capability of the supply chain and the capacity to adapt to the market. These factors were then examined to understand how they contribute to digital manufacturing, utilizing an appropriate ordinal logistic regression. The resulting predictive analysis provides seldom-seen insights and valuable suggestions for the most effective deployment of digitalization in Indian industries.

The country-specific Industry 4.0 literature is quite limited. The survey mainly focuses on the National Capital Region. The number of demographic and functional factors can further be incorporated. Moreover, an addition of factors related to ecology, environment and society can make the study more insightful.

The present work provides valuable insights about the current status of digitization and expects to facilitate public or private policymakers to implement digital technologies in India with less efforts and the least resistance. It empowers India towards Industry 4.0 based tools and techniques and creates new socio-economic dimensions for the sustainable development.

The quantitative nature of the study and its statistical predictions (data-based) are novel. The clubbing of similar success factors to avoid inter-collinearity and complexity is seldom seen. The predictive analytics provided in this study is quite elusive as it provides directions with logic. It will help the Indian Government and industrial strategists to plan and perform their interventions accordingly.

The purpose of this paper is to validate the theoretical finding that digital MNEs avoid physical presence norms of permanent establishment and royalty characterization rules for business and royalty taxation, respectively, to escape tax incidence in the market economy, using information, communication and technology features and transfer pricing (TP) manipulations.

Multiple case studies of MNEs from technology sector, based on judicial decisions in 141 cases, over taxability of profits earned from Indian economic activities. Additional in-depth case study of the Uber Group to study the tax avoidance structures under platform economy, by routing of Indian profits through The Netherlands, a tax haven.

The study finds a significant number of digital MNEs earning profits from India and avoiding tax by defying physical presence and royalty characterization. In majority of the cases, demand-side business activities are discharged through incorporating and remunerating affiliates at cost plus low markup, thus avoiding tax incidence, using TP manipulations under the arm’s length principle applied by governments for benchmarking the intragroup transactions of the MNEs.

The research findings validate the view that digital features promote tax avoidance in the market economy.

The originality of the study lies in the validation of profit shifting through digital features from the developing market economy and portending that digital MNEs defy physical presence to avoid business taxation through TP manipulations.

Introduction: As Internet usage increases, so does widespread concern about surveillance and privacy. While most of the research primarily focuses on a particular digital setting, these problems cut beyond national boundaries and impact economies everywhere.

Purpose: This study critically analyses the Data Protection Bill 2019’s effectiveness within the context of surveillance and privacy in India’s digital economy. Investigating critical provisions of the bill, comparing it to international privacy laws and standards, and identifying potential gaps and weaknesses, this study provides insights into the bill’s ability to protect personal data and limit surveillance practices.

Methodology: The chapter is based on secondary sources of data, including academic articles, government reports, and news articles on the topics of surveillance, privacy, and the Data Protection Bill 2019 in India, involving content and critical discourse analyses.

Findings: The Data Protection Bill 2019 evaluation reveals a set of provisions with the overarching intent to safeguard citizens’ privacy worldwide and curtail undue surveillance practices exercised by both governmental bodies and private enterprises. Intricately delineates the entitlements of individuals concerning their data, encompassing vital aspects such as the right to access, rectify, and erase their data, the bill mandates stringent adherence to the principle of explicit consent when collecting and processing personal data.

Nevertheless, a comprehensive analysis also reveals several gaps and constraints inherent in the bill’s framework. One such area is the inclusion of exemptions for governmental entities, an aspect that raises international concerns regarding potential disparities in data protection practices.

This study aims to identify the significant factors that influence the continuation intention (CI) to use a digital wallet in the regions with low technology infrastructure and among the consumers possessing low levels of digital and financial literacy.

Data for the study were collected from the rural parts of South India with 295 digital wallet users. Co-variance-based structural equation modelling (SEM) (CB-SEM) using maximum likelihood estimation method and Bayesian SEM (BSEM) approaches were executed to test the influence of independent variables on the dependent variable and to ensure the validation of the proposed hypothetical model.

The results showed that trust, incentives, technology satisfaction (TS), facilitating condition, performance expectancy, effort expectancy, habit and hedonic motivation significantly influenced the CI to use a digital wallet. In addition, incentives positively impact habit for the CI to use a digital wallet.

The present study is based on the samples from the regions with low technology infrastructure and among the consumers possessing low levels of digital and financial literacy in the rural parts of South India, which limits the generalisation of results.

The results provide impetus to the government, digital wallet marketers and users regarding how the CI to use a digital wallet can be encouraged among the low-adoption regions.

This study remains unique as the assessment of CI to use a digital wallet was conducted in low-adoption regions (rural parts of India) in extending Unified theory of acceptance and use of technology 2 with TS. A comparison of results arrived from CB-SEM with those of the BSEM ensures that the validation of the hypothetical model is found to be another major methodological contribution towards the consumer behaviour literature.

The purpose of this paper is to assess the present situation in the development of indigenous digital libraries in India. The study aims to evaluate different retrieval features of Indian digital libraries, especially those provide access to multilingual and multimedia documents.

For this study, eight digital libraries originated in India, which are available in 24×7 timeframe and accessible worldwide through the internet, have been identified and selected. The retrieval features and other information on these digital libraries have been collected mostly from their respective websites and from other published literature, annual reports, etc.

The paper finds that Indian digital libraries provide universal access to informative and culturally rich digital content related to South Asian region. The digitisation efforts in Indian institutions make these digital libraries operational.

The institutional repositories and open access archives of Indian institutions that give access to the current research literature are not included in this study, because their retrieval features are mostly similar to each other as they use either DSpace or GNU EPrints open source software.

Indigenous digital libraries in India provide universal access to information and knowledge related to culture and heritage of people of South Asian counties. This study gives an insight on how diverse contents are integrated and disseminated to the end‐users in a user‐friendly manner. This study also indicates research initiatives on different aspects of multilingual contents in this region.

No such evaluation on Indian digital libraries has been done from the perspective of information retrieval features. This study will generate new knowledge in area of indigenous digital libraries in a developing country like India. This study is also an attempt to popularise Indian indigenous digital libraries among the world community.

In the last 10 years, the global financial services industry has significantly benefited from fintech. As the Indian entrepreneurial ecosystem continues to change, more fintech-use case-driven firms are created, and more investors are supporting these enterprises. India is acknowledged as a powerful fintech centre internationally.

The goal of the current research is to comprehend the revolutionary landscape of the Indian financial system.

Methodology: The research methodology entails a thorough review of several research papers and government reports better to understand fintech's role in the Indian financial system. This requires examining the trends, regulations and technical breakthroughs driving the fintech ecosystem to present a comprehensive picture of its influence.

The present chapter indicates that the fintech industry is flourishing in India. Over the following years, technological improvements will fuel the market's continuous expansion and change how financial products and services are produced, distributed and used.