Bharad, B., and K. Sharma. “LEGAL PERSPECTIVE & INDIVIDUAL TAXPAYERS’ PERCEPTION OF NEW V/S OLD TAX REGIME UNDER INCOME TAX ACT,1961, IN AHMEDABAD CITY”. International Journal of Management, Public Policy and Research, vol. 3, no. 4, Dec. 2024, pp. 67-87, doi:10.55829/ijmpr.v3i4.265.