India is building a large AI machine learning data-center that can crunch through trillions of financial transactions per hour to process income tax returns of India's billion-strong income tax assessee base. India's Income Tax Department has relied on human tax assessment officers that are randomly selected by a computer to assess tax returned filed by individuals, in an increasingly inefficient system that's prone to both evasion and corruption. India has already been using machine learning since 2017 to fish out cases of tax-evasion for further human scrutiny. The AI now replaces human assessment officers, relegating them up an escalation matrix. The AI/ML assessment system is a logical next step to two big policy decisions the Indian government has taken in recent years: one of 100% data-localization by foreign entities conducting commerce in India; and getting India's vast population to use electronic payment instruments, away from paper-money, by de-monetizing high-value currency, and replacing it with a scarce supply of newer bank-notes that effectively force people to use electronic instruments. Contributing to these efforts are some of the lowest 4G mobile data prices in the world (as low as $1.50 for 40 GB of 4G LTE data), and low-cost smartphone handsets. It's also free to open a basic bank account with no minimum balance requirements.