Sampath Iyengar <br/><br/>
Law of Income Tax : A Commentary on the Income-Tax Act, 1961.  ( Sec. 60-138 ). 

 - 7 
 - Allahabad.  Bharat Pub.  1982 
 - 3267 
 -  3 .
<br/><br/><label>Subjects--Topical Terms: </label><br/>INCOME TAX LAW
<br/><br/><label>Dewey Class. No.: </label>343.052