OBS_VALUE: <ul><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)</a></li><li><a href=https://incometaxindia.gov.in/pages/acts/finance-acts.aspx target=_blank>The Finance Act 2024(THE FINANCE ACT, 2020NO. 12 OF 2020. Adopted on 27th March, 2020.)</a></li></ul>