@book{78975,
	author = {Tandon, O C, ed},
	title = {Taxation's direct taxes manual: containing the income-tax act, 1961 the wealth-tax act 1957 the gift-tax act, 1958 the expenditure tax act, 1987 the interest-tax act, 1994:as amended by the finance act, 1994},
	publisher = {Taxation},
	year = {1994},
	address = {New Delhi}
}