Open access
Sep 2026
The Taxation of AI Agents: Can India Tax Autonomous AI-Commerce Without Recognising the AI as a Taxable Person?
The rapid development of autonomous artificial intelligence agents is transforming commercial activity. Unlike conventional software, such agents can negotiate prices, select counterparties, execute purchases, provide services and complete transactions without contemporaneous human intervention. That development create...
Aditya Mishra, N. Jha, Akshat Mishra
· International Journal of Law... · 0 citations