Prasad, Bhagwati. Direct Taxes Law & Practice: Income Tax Wealth Tax, Gift Tax with Tax Planning/Management / - 30th Ed. / - New Delhi-2 : Wishwa Prakashan , 1986 - p1044 : ISBN: 81-7328-054-1 Subjects--Topical Terms: Economics Dewey Class. No.: X724:8 / N6;1