Income-tax deductions digest, 1922-1965; containing the provisions of the Income-tax act, 1961, relating to deductions allowable in the computation of income under the various heads of income as amended up-to-date and a deductions digest containing thousands of deductions based on judicial pronouncements during the years 1922 to 1965 and on imagination and practical experience,
by Ramesh C. Sharma.
- 1st ed.
- Delhi, Practical Tax Publishers, 1966.
- vi, 162 p. 25 cm.