@book{213995,
	author = {Gaur, V P},
	title = {Income-tax law and practice: incorporating income-tax act, 1961 as amended by the finance act, 1980 & including finance bill (2), 1980},
	publisher = {Kalyani},
	year = {1980},
	address = {New Delhi},
	edition = {8th ed.}
}