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Dr. Manoj K. Sahoo, Dr. Sriram Divi, Minerva Sahoo. Towards Simplified Compliance and Dispute Resolution: A Critical Review of Tax Reforms for Small Businesses in India. EDM [Internet]. 2026 Jun. 3 [cited 2026 Jun. 6];36(1s):1-16. Available from: https://papjournals.com/index.php/edm/article/view/751