@book{86754,
	author = {Lakhotia, Ram Niwas.},
	title = {Elements of Indian income-tax;},
	publisher = {Asha Pub. House},
	year = {[1968]},
	series = {Asha publication series, 37},
	address = {Calcutta,},
	edition = {12th rev. & enl. ed.}
}