MILIND SAXENA; PROF. RANJAN PORWAL; DR. NEERAJ SINGH; DR. HIMANI; POOJA GUPTA. Digital Tax Governance and Legislative Simplification: Income Tax Act, 1961 vs. 2025 — A Study in the Context of Viksit Bharat 2047. Enterprise Development and Microfinance, [S. l.], v. 36, n. 3s, p. 440–453, 2026. Disponível em: https://www.papjournals.com/index.php/edm/article/view/896. Acesso em: 11 aug. 2026.