Sreeja. K, Narayanan. P and N. Karunakaran (2026) “Fiscal Decentralisation in India: An Evaluation of the Present Situation Based on Theoretical Insights”, Journal of Accounting Research, Business and Finance Management (e-ISSN: 2582-8851), 7(1), pp. 31–43. doi: 10.46610//JARBFM.2026.v07i01.003.