1.
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. EDM [Internet]. 2026 Jun. 27 [cited 2026 Aug. 11];36(3s):440-53. Available from: https://www.papjournals.com/index.php/edm/article/view/896