Iyengar A.C. Sampath Law of Income Tax A Commentary on the Income Tax Act, 1961.V1 Revised by Justice S. Ranganathan and L.M. Sharma Iyengar A.C. Sampath - 7th - Allahabad Bharat Publishing House India 1981 - 1085 - Vol.- 11 . Standard No.: 22,414 Source: Textual Subjects--Topical Terms: INCOME TAX Dewey Class. No.: X724:(Z2qN61):g, M1