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  <!-- ── Service pages ── -->
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    <lastmod>2026-05-01</lastmod>
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  <!-- ── Case Studies — hub & category pages ── -->
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    <lastmod>2026-06-26</lastmod>
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  <!-- ── Case Studies — Startups (3 cases) ── -->
  <url>
    <loc>https://smacas.com/case-studies/tax-notices-startups/section-143-2-scrutiny-saas-startup</loc>
    <lastmod>2026-06-26</lastmod>
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    <lastmod>2026-06-26</lastmod>
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    <priority>0.7</priority>
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  <!-- ── Case Studies — GCC & Foreign Companies (2 cases) ── -->
  <url>
    <loc>https://smacas.com/case-studies/tax-notices-gcc/tds-default-section-195-management-fee-us-parent</loc>
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    <lastmod>2026-06-26</lastmod>
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  <!-- ── Case Studies — NRIs (3 cases) ── -->
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    <loc>https://smacas.com/case-studies/tax-notices-nri/section-148-reassessment-nri-property-sale</loc>
    <lastmod>2026-06-26</lastmod>
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    <lastmod>2026-06-26</lastmod>
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    <priority>0.7</priority>
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  <!-- ── Case Studies — Individuals (3 cases) ── -->
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    <loc>https://smacas.com/case-studies/tax-notices-individuals/high-value-cash-deposit-notice-it-professional</loc>
    <lastmod>2026-06-26</lastmod>
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  <url>
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  <url>
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    <lastmod>2026-06-26</lastmod>
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    <priority>0.7</priority>
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  <!-- ── Case Studies — Other (3 cases) ── -->
  <url>
    <loc>https://smacas.com/case-studies/tax-notices-other/section-153a-post-search-real-estate</loc>
    <lastmod>2026-06-26</lastmod>
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  <url>
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    <lastmod>2026-06-26</lastmod>
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    <priority>0.7</priority>
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    <lastmod>2026-06-26</lastmod>
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