@book{3228,
	author = {Chaturvedi, K. and Pithisaria, S.M.},
	title = {Income Tax Law (11) Containing Direct Taxes Circulars 1922-1996 (I.T. Act Ss. 87 to 219)},
	publisher = {Wadhawa & Company Nagpur},
	address = {New Delhi},
	edition = {4th Edition}
}