Artificial Intelligence, Predictive Analytics, and The Future Of Tax Adjudication in India
The incorporation of AI and Predictive Analytics in tax administration is amongst the most significant changes to the fiscal system worldwide. In India, the Income Tax Department, GST Network, and different quasi-judicial forums are starting to deploy algorithms in the determination of scrutiny cases, detection of fraud, and adjudication processes. The present study seeks to explore the legal, constitutional, and jurisprudential implications of using AI technology in tax adjudication in India.