Prof. (Dr.) Kuldeep Agnihotri and Prof. (Dr.) Suhas Dhande 2024. Comparative Analysis Of Optional Tax Regimes Under The Income Tax Act, 1961: Corporate And Non-Corporate Assessees. Educational Administration: Theory and Practice. 30, 1 (Jan. 2024), 1475–1483. DOI:https://doi.org/10.53555/kuey.v30i1.6336.