@book{195646,
	author = {Singhania, Vinod K. Singhania, Kapil.},
	title = {Taxmann's direct taxes : law and practice, covering income tax and wealth tax with special reference to tax planning assessment year 2003-2004},
	publisher = {Taxman Publications},
	year = {2003},
	address = {New Delhi},
	edition = {30th ed.}
}