@book{230211,
	author = {Iyengar, A C Sampath},
	title = {Three new taxes: being an exhaustive commentary on the wealth-tax act, 1957, the gift-act, 1958 and the companies (profit) surtax act, 1964:with rules forms, notifications and corculars, etc},
	publisher = {Central Law Agency},
	year = {1982},
	address = {Allahabad},
	edition = {5th ed.}
}