<ul><li><a href=https://www.incometaxindia.gov.in/budgets%20and%20bills/2016/finance_bill_2016.pdf target=_blank>The Finance Bill 2016(The Finance Act, 2016 no. 28 of 2016, chapter VIII, equalization levy)</a></li><li><a href=http://iprmentlaw.com/wp-content/uploads/2018/03/ASCI-Code.pdf target=_blank>The Advertising Standards Council of India(ASCI), Code for Self-Regulation in Advertising, Chapter IV)</a></li></ul>