“Comparative Analysis of Income Tax Planning under the New and Old Tax Regimes in India for Financial Year 2025–26: An Empirical and Behavioural Perspective”. London Journal of Research In Management & Business 25, no. 9 (January 8, 2026): 29–35. Accessed April 4, 2026. https://journalspress.uk/index.php/LJRMB/article/view/1739.