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  <titleInfo>
    <title>Depreciation, development rebate, obsolescence allowance &amp; balancing charge in income-tax</title>
    <subTitle>being a comprehensive and copiously illustrated tax handbook lucidly embracing almost every conceivable aspect of latest applied law on depreciation, development rebate, obsolescence allowance and balancing charge under the Income-tax act, 1961</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Sharma, Ramesh C.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ii</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Delhi</placeTerm>
    </place>
    <publisher>Practical Tax Publishers</publisher>
    <dateIssued>1965/66</dateIssued>
    <dateIssued encoding="marc" point="start">1965</dateIssued>
    <dateIssued encoding="marc" point="end">1966</dateIssued>
    <edition>1st ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xii, 180 p. 25 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">by Ramesh C. Sharma.</note>
  <subject authority="lcsh">
    <topic>Income tax deductions</topic>
    <geographic>India</geographic>
  </subject>
  <classification authority="lcc">KNS2844 .S533 1965</classification>
  <identifier type="lccn">sa 66005866</identifier>
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    <recordCreationDate encoding="marc">830415</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260227112252.0</recordChangeDate>
    <recordIdentifier source="DLC">sa 66005866 </recordIdentifier>
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