In the past few years, several economic reforms took place in the country. Every tax law is an economic tool in the hands of the government.
source https://www.caclubindia.com/articles/change-service-model-suit-changes-digital-era-44288.asp
source https://www.caclubindia.com/articles/change-service-model-suit-changes-digital-era-44288.asp
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