@book{201742,
	author = {Mehrotra, H C. Goyal, S P},
	title = {Income tax and wealth tax : thoroughly revised, enlarged and updated edition incorporating the provisions of the Finance Act, 2007 and the Income Tax Act, 1961 and Wealth Tax Act, 1957 as amended up-to-date},
	publisher = {Sahitya Bhawan},
	year = {2007},
	address = {Agra},
	edition = {48th ed.}
}