Iyengar,A.C.Sampath Law of income tax: a commentary on the imcome-tax act,1961; Vol.3,Ss 37 to 65 - 11th - New Delhi: Bharat Law House 2011 - 160,4065-5927p. 1. Tax Law-India2. Income Tax Law-India ISBN: 9788177337631 Dewey Class. No.: 343.54052 IYE