[1]
Milind Saxena, Prof. Ranjan Porwal, Dr. Neeraj Singh, Dr. Himani, and Pooja Gupta, “Digital Tax Governance and Legislative Simplification: Income Tax Act, 1961 vs. 2025 — A Study in the Context of Viksit Bharat 2047”, EDM, vol. 36, no. 3s, pp. 440–453, Jun. 2026.