Key issues Newer technologies such as artificial intelligence, cloud, etc, are changing the rules of the game for incumbent IT players Impact of new regulations such as H1B, GDPR could result in higher deployment costs as well as increased compliance costs Convergence in online-offline business models in the e-commerce sector, largely due to heightened competition What industry wants Adjustments to past years’ income emanating from APAs should be recognised as income of those years itself Equalisation levy should be treated as ...