@book{193351,
	author = {Singhania, Vinod K. Singhania, Kapil.},
	title = {Taxmann's direct taxes : law and practice, covering income and wealthtax with special reference to tax planning asssesment year 2012-13},
	publisher = {Taxman Publications},
	year = {2012-13},
	address = {New Delhi},
	edition = {47th ed.}
}