Singh, Timan, Umesh Kumar Sharma, Vaibhav Kumar Singh, and Vikas Shrotriya. “Financial Inclusion in the Digital Era: Conceptual Perspectives on Access, Awareness and Participation”. The International tax journal 51, no. 1 (January 30, 2024): 59–74. Accessed October 4, 2026. https://internationaltaxjournal.online/index.php/itj/article/view/734.