@book{195656,
	author = {Gaur, V P. Narang, D B.},
	title = {Practical income tax : in corporating income-tax act 1961 as amended up to date 2001-02},
	publisher = {Kalyani Publishers},
	year = {2001},
	address = {Ludhiana},
	edition = {16th ed.}
}