The GST–Income Tax Integrated Deduction Model: An Empirical Strategic Framework for Tax Base Expansion and Consumer-Led Compliance. ARDJIJ [इंटर्नेट]. 5 अप्रैल, 2026 [उल्लेखित 11 अप्रैल, 2026];2(01):11-23. पर उपलब्ध: https://ardjij.com/index.php/ardjij/article/view/18