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1
Income Tax Act ( RSC , 1985, c. 1 (5th Supp.)) - Laws.justice.gc.ca
https://laws-lois.justice.gc.ca/eng/acts/I-3.3/
2
Income-Tax Act, 1961 (incometaxindia.gov.in)
https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx
3
Income Tax | Wex | US Law | LII / Legal Information Institute
https://www.law.cornell.edu/wex/income_tax
4
Tax code, regulations and official guidance | Internal Revenue Service
https://www.irs.gov/privacy-disclosure/tax-code-regulations-and-official-guidance
5
[PDF] the income-tax act, 1961 - ______ - arrangement of sections - India Code
https://www.indiacode.nic.in/bitstream/123456789/2435/1/a1961-43.pdf
6
Income Tax Act ( RSC , 1985, c. 1 (5th Supp.)) - Laws.justice.gc.ca
https://laws-lois.justice.gc.ca/eng/acts/I-3.3/index.html
9
Text - H.R.25 - 119th Congress (2025-2026): FairTax Act of 2025
https://www.congress.gov/bill/119th-congress/house-bill/25/text