Khandelwal, Mamta Bhawanishanker, and Farhat Khan. “India’s 2025-2026 Transfer Pricing Reforms: Tax Certainty, Prevention and Development in Emerging Economies”. CINEFORUM, vol. 66, no. S7, Oct. 2026, pp. 760-7, https://revistadecineforum.com/index.php/cf/article/view/1823.