Digital economy refers to an economy that supports digital computing technologies, though we have a tendency to progressively understand this as conducting business through markets supported by the web and also the World Wide net. The objective of the research is To analyse the significance difference between digital tax results in double taxation and age of the respondents. To determine significance difference between digital taxes are not discriminatory in India and gender of the respondents. To examine the significance difference between India has expanded the scope of the equalisation levy over the last few years, to tax non resident digital entities among occupations of the respondents. Descriptive Research is used for the purpose of the study.