1.
Singh P, Jaiswal S, Patel R. India’s fiscal transition: An analytical review of the Income Tax Act, 2025, and its global alignment. Int. tax j. [Internet]. 2026 May 19 [cited 2026 May 20];53(3):1220-33. Available from: https://internationaltaxjournal.online/index.php/itj/article/view/640