Digital Currency (DC) is a form of currency that is available in digital or electronic form and not in physical form. Digitalization has remodeled money and payments systems. Although digital money itself is not new to modern economies, digital currencies now facilitate spontaneous peer-to-peer transfers of value in a way that was formerly impossible. Digital currency has already materialized in a variety of contexts. Digital Currency is an extent put away in a dispersed database on the Internet. This study is toted with the objective to highlight the concept of digital currency, its  various forms, evolution and growth, global impact, impact during COVID-19 and the future of digital currency. This is an historical descriptive study which flashes the opinions given by distinctive researchers and disparate financial consultants and central banks.

Value Added Tax is an indirect tax which is also termed as Goods and Service Tax. Both these terms are used in the same meaning in different parts of the world. VAT is followed almost in many countries and during this pandemic situation many countries have relaxed VAT for the benefit of the public. This study mainly focuses on the frameworks followed by various nations regarding VAT. It concentrates on the origin, growth and development of VAT, various tax model frameworks followed in nearly 147 different countries all around and the various measures adopted by countries towards VAT during this era of COVID-19 pandemic.

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Exchange rate is a rate at which one currency can be exchanged into another currency. This paper will concentrate on the exchange rate policy, policy reforms and measures undertaken by India. It also will deal with the INR appreciations and depreciations from 1993–1994 to 2010–2011. It will give the clear comprehensive literature and measure of exchange rate policy and various reforms adopted by India, chronology of money, INR fluctuations and RBI interventions to curb volatility. This study is historical, descriptive and analytical which concentrates for a period of 10 years starting from 2000 to 2010. The various policy measures issued by RBI to contain the volatility in the domestic foreign exchange market and also to prevent speculative sentiments to build up pressure on the orderly functioning of the market are studied.