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Several open educational resources (OER) platforms, such as NIILM’s e-content portal, offer free Tally Prime PDFs for students. Many educators on YouTube provide downloadable PDF notes

Not necessarily. Official resources from government e-learning portals and some university libraries are free. However, premium PDFs (₹200–₹500) often provide better structured content and updated GST rates. such as NIILM’s e-content portal