<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Income tax law and practice</title>
    <subTitle>: Incorporating income tax act 1961 as amended up to date Assessment year 2023-24</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Gaur V P</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Narang D B; Gaur Puja; Puri Rajeev.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">New Delhi</placeTerm>
    </place>
    <publisher>Kalyani Publishers</publisher>
    <dateIssued>2023</dateIssued>
    <edition>51st ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxiv,1081p. PB 24x17cm.</extent>
  </physicalDescription>
  <abstract>Computation of total income; computation of tax liability; administration of act; revisional problems; income tax authorities; collection of tax; double taxation relief; special provisions relating to avoidance of tax.</abstract>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="ddc" edition="23">657.46 GAUI</classification>
  <identifier type="isbn">9788194675006</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg"/>
    <recordCreationDate encoding="marc">230715</recordCreationDate>
    <recordChangeDate encoding="iso8601">20230719161522.0</recordChangeDate>
  </recordInfo>
</mods>
