Three New Taxes (Commentary).2V - Iyengar A.C. Sampath; Bagchi B.K. Ed. (Allahabad Central Law Agency India, 1985)
The Wealth Tax Act, 1957; The Gift Tax Act, 1958; The Companies (Profits) Surtax Act, 1964
Keywords: COMPANY SURTAX ACT; GIFT TAX; WEALTH TAX