@book{82305,
	author = {Tandon, O C, ed.},
	title = {Taxation's direct taxes manual. V1- Income tax act 1961 to expenditure tax act 1987;  V2- Income tax rules, 1962 to investment deposit account scheme, 1986},
	publisher = {Taxation},
	year = {2003},
	address = {New Delhi}
}