Abstract
<jats:p>Abstract: Beyond the Audit: A Legal Framework of Taxation is an edited academic volume that examines Indian taxation law as a dynamic field of legal, economic, constitutional, and administrative governance. The book moves beyond the conventional understanding of taxation as assessment, filing, audit, and collection, and presents taxation as a broader legal framework affecting businesses, individuals, governments, markets, and taxpayer rights. It covers contemporary issues across direct and indirect taxation, including income tax administration, GST, fiscal federalism, digital taxation, artificial intelligence in tax administration, virtual digital assets, angel tax, intellectual property taxation, ancestral property, customs duties, cross-border taxation, MSME compliance, and privacy concerns in tax investigations. The volume is intended as a scholarly resource for students, researchers, legal professionals, tax practitioners, and policy observers interested in the evolving relationship between taxation, law, governance, and economic development. Keywords: Taxation Law, Indian Tax Law, GST, Income Tax, Tax Compliance, Fiscal Federalism, Digital Taxation, Customs Duty, Taxpayer Rights, Legal Research</jats:p>