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Abstract: With the continuous development of industrialization in building construction, modular construction and off-site prefabrication methods have been applied much more thoroughly and ...

Indian taxpayers will transition to the new Income Tax Act, 2025, from April 1st. While the new regime offers lower rates, revised allowance exemptions under the old regime, particularly for HRA, may ...

Abstract: In modern naval warfare, effectively responding to complex threats involving multiple simultaneous targets has become increasingly important. To address this need, this study proposes a ...