TAXATION LAW IN INDIA: CONSTITUTIONAL PROVISIONS, DIRECT AND INDIRECT TAXES, AND EMERGING REGIMES OF REFORM . Phoenix: International Multidisciplinary Research Journal ( Peer reviewed High Impact Journal ), [S. l.], v. 3, n. 3, p. 50–61, 2025. DOI: 10.65009/82bs0631. Disponível em: https://pimrj.org/index.php/pimrj/article/view/137.. Acesso em: 24 mar. 2026.