“An Analysis upon the Concept of Some Provisions in Income Tax Act: A Review: Examining the Impacts of Taxes and Public Good Provision on Income Tax Act Provisions”, JASRAE, vol. 12, no. 2, pp. 405–412, Jan. 2017, Accessed: Aug. 09, 2025. [Online]. Available: https://ignited.in/index.php/jasrae/article/view/6274