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  <titleInfo>
    <title>Commentary on the Income tax act, 1961</title>
    <subTitle>(act no. 43 of 1961) together with income-tax rules, 1962 and income-tax (certificate proceedings) rules, 1962</subTitle>
  </titleInfo>
  <titleInfo type="uniform">
    <title>Income Tax Act, 1961</title>
  </titleInfo>
  <name type="corporate">
    <namePart>India</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Rai, Uma Pat.</namePart>
  </name>
  <name type="personal">
    <namePart>Ahmad, Ejaz.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ii</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Lucknow</placeTerm>
    </place>
    <publisher>Eastern Book Co.</publisher>
    <dateIssued>1962</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxvii, 366, iv, 206 p. : forms ; 25 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">by Uma Pat Rai and Ejaz Ahmad.</note>
  <subject>
    <geographicCode authority="marcgac">a-ii---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <topic>Law and legislation</topic>
    <geographic>India</geographic>
  </subject>
  <classification authority="lcc">KNS2832.A311961 R35 1962</classification>
  <identifier type="lccn">sa 62001142</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">DLC</recordContentSource>
    <recordCreationDate encoding="marc">941027</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260227111917.0</recordChangeDate>
    <recordIdentifier source="DLC">sa 62001142 </recordIdentifier>
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