@book{1170387,
	author = {Iyengar A.C. Sampath and  Bagchi B.K. Ed.},
	title = {Three New Taxes (Commentary).2V},
	publisher = {Central Law Agency India      },
	year = {1985},
	address = {Allahabad},
	edition = {6th},
	note = {The Wealth Tax Act, 1957; The Gift Tax Act, 1958; The Companies (Profits) Surtax Act, 1964}
}