Tikam Chand and Dr. Sapna Rathore, “A Systematic Review And Meta-Analysis Of The New Taxation Regime: Trends, Challenges, And Taxpayer Responses In India ”, ijmrr, vol. 16, no. 3, pp. 122–131, Aug. 2026, Accessed: Aug. 21, 2026. [Online]. Available: https://ijmrr.com/index.php/ijmrr/article/view/736