Are there any e-commerce taxation rules in India?
There are no clear guidelines. If you are selling as individual, then what ever profit you make gets added to your overall income as you pay tax accordingly. This is true for sole proprietor or partnership kind of firms. If you are registered as a Company, the profits are taxed as business income. There may be VAT and other taxes. Please consult a CA who can guide you in specifics as for eCommerce, there is no defined law and one has to interpret various other tax laws.
The DTAA (Double Taxation Avoidance Agreement) Article 20 will apply to the Provident Fund money received while you were a resident in the US. Yes, you will add the Interest received on PF (Interest only for the year/s when you were a resident of US, and not when you were a Resident in India) in your 1040 and claim exemption under the treaty.  Do not add all of your PF contribution for last 10 years or 10 years of interest to 1040, as this was not contributed/earned when you were a US Resident. Consider, just the Interest Earned in the year when you become a Resident of US and then claim exemption under the treaty. Marketing via social-network tools, long thought to be a feature primarily of e-commerce, is rapidly moving to the physical point of sale as merchants seek new ways to generate sales and independent sales organizations look for ways to differentiate themselves. This move to the point of sale, meanwhile, has been facilitated by the proliferation of handsets and has brought with it a revival of interest in targeted rewards and offers for consumers. "If you withdraw 401K then 10% penalty is applied. Also the amount you withdraw is considered as ""Income"" for that year. Whether you go back to India or Not, the amount is considered Income. Depending on the reason you state during withdraw, the Income tax (default @ 10%) might be ""withheld"" (Note: Sometime they may not withhold tax). If you are relocating to India, as per international tax rule (between India & US), when filing tax in India then you are supposed to show this as income (the 401K amount) and pay tax according to the total income including amount earned in India (could be upto 30%!!). If there was tax ""withheld"" in US, you can show it as International tax paid and pay the difference between 10% and your tax rate (upto 30%). If you are relocating to India, but still filing in US (it's possible) then 401K amount will be taxed at US tax rate (could be upto 35%).  In either case (filing in India or US) the amount ""Withheld"" can be shown as tax paid, but yet you will pay the tax difference (could be 20% or 25% more) as per the income for that year. You are not supposed to pay tax in two countries for the same year, as per regulations (might end up with Audit in both country). Hope it helps!" Can I transfer funds from India to USA which I have borrowed in India. Funds borrowed in India may not be transferred outside of India as per Foreign Exchange Management Act. Loans in rupees to non-residents against security of shares or   immovable property in India:-   Subject to the directions issued by   the Reserve Bank from time to time in this regard, an authorised   dealer in India may grant loan to a non-resident Indian, e) the loan amount shall not be remitted outside India; Within the U.K., Third Party Resellers establish warehouses in the UK, but orders are placed overseas, and Amazon is not required to collect Value Added Tax on behalf of allegedly foreign owned resellers which rely on Amazon to sell items.  Amazon also evades the payment of tax by routing all sales through Luxembourg which, thanks to Jean Claude Juncker of the EU when Prime Minister of Luxembourg negotiated a generous tax sweetheart deal for multi national corporations (incl Amazon) to establish their base in Luxembourg. Under what section do I declare my profits when I pay tax? You have to declare this as income from other source and pay tax as per tax brackets. I'm from India and have been trading in binary options for a while now Trading in India on binary options is illegal. If you are using Forex from India for trading, this is not allowed as per Foreign Exchange Management Act. Yes you need to pay taxes in India. Show this as other income and pay tax according to your tax bracket. Note you need to pay the taxes quarterly if the net tax payable is more than 10,000. "As far as I know any business can register for VAT regardless of the nature of the business.  If all the goods you sell (or services you provide) are VAT-exempt or zero-rated then you will get refunds from HMRC on VAT your business pays. Any business whose non-VAT exempt turnover (which would include zero-rated goods and services provided) exceeds the registration threshold must register, again even if that means they are ""forced"" to claim refunds. So the only question would be whether your rather nebulous activities were enough to qualify you as a business or organisation to which the VAT regime applies at all. The one-liner answer to that is  generally, if goods or services are provided in return for a charge, there’s a business activity for VAT purposes Inevitably there's a much bigger body of statute and case law and it won't always be obvious whether the one-liner answer applies or not to a particular activity so it may be necessary to seek specialist advice."