@book{180661,
	author = {Singhania, Vinod KSinghania, Kapil},
	title = {Direct taxes : law and practice covering income tax and wealth-tax with special reference to tax planning, with illustrated analysis of new prerequisite rules and new law relating to house property},
	publisher = {Taxmann},
	year = {2002},
	edition = {28th ed.}
}