“The GST–Income Tax Integrated Deduction Model: An Empirical Strategic Framework for Tax Base Expansion and Consumer-Led Compliance” (2026) Aethel Research Digest Juncture: An International Journal, 2(01), पृ. 11–23. पर उपलब्ध: https://ardjij.com/index.php/ardjij/article/view/18 (अंतिम उपयोग: 11 अप्रैल 2026).