@book{8428,
	author = {SINGHANIA, DR. VINOD K. AND SINGHANIA, DR. KAPIL},
	title = {TAXMANN'S DIRECT TAXES: LAW & PRACTICE},
	publisher = {TAXMANN PUBLICATION PVT.LTD },
	year = {2023},
	address = {NEW DELHI},
	edition = {63TH, ED., 2023-2024}
}