Iyengar, Sampath Law of income tax : a commentary on the income-tax act, 1961 - Vol. 2 - 12th ed. - New Delhi: Bharat Law House, 2016. - xcvi, 1640 p. - Vol. 2 . ISBN: 9789351394266 9789351394334 Dewey Class. No.: 343.052 IYE