@book{3644,
	author = {Singhania, Vinod K},
	title = {Taxmann's direct taxes law and practice: With special reference to tax planning},
	publisher = {Taxmann Publications},
	year = {2021},
	address = {New Delhi},
	edition = {65th ed.},
	note = {4205 22/12/2021 HBD22/9100 27/12/2021 Main Budget}
}