Commentary on the Income tax act, 1961 : (act no. 43 of 1961) together with income-tax rules, 1962 and income-tax (certificate proceedings) rules, 1962 /
by Uma Pat Rai and Ejaz Ahmad.
- Lucknow : Eastern Book Co., 1962.
- xxxvii, 366, iv, 206 p. : forms ; 25 cm.