Usha Devi, and Rekha Rani. “IDENTIFYING THE DIMENSIONS IMPACTING THE CURRENT TAX REGIME ON INDIAN MSMES: A LITERATURE REVIEW”. ShodhKosh: Journal of Visual and Performing Arts 5, no. 6 (June 30, 2024): 3137–3145. Accessed October 29, 2025. https://granthaalayahpublication.org/Arts-Journal/ShodhKosh/article/view/3637.