The three new taxes, being an exhaustive commentary on the Wealth-tax act, 1957, the Gift-tax act, 1958, & the Companies (profits) surtax act, 1964 (as amended upto and including Finance act, 1966) with rules, forms, notifications, etc. ... - India (Republic).; Sampath Iyengar, Alayavalli C. (Calcutta, Eastern Law House, 1966)
Keywords: Taxation -- Law and legislation -- India