@book{5813,
	author = {Chaturvedi, K. and Pithisaria, S.M.},
	title = {Income Tax Law (10) Direct Taxes Circulars (1922-2005). Income Tax Act Secs. 1 to 86A},
	publisher = {Wadhawa & Company Nagpur},
	year = {2005},
	address = {New Delhi},
	edition = {5th Edition}
}