Sampath Iyengar, A. C., & Rajaratnam, S. (2005). The law of income tax: A commentary on the Income-tax Act, 1961 (10th ed.). New Delhi: Bharat Law House.

Sampath Iyengar, Alayavalli C., and S. Rajaratnam. The Law of Income Tax: A Commentary On the Income-tax Act, 1961. 10th ed. New Delhi: Bharat Law House, 2005.

Sampath Iyengar, Alayavalli C., and S. Rajaratnam. The Law of Income Tax: A Commentary On the Income-tax Act, 1961. 10th ed. New Delhi: Bharat Law House, 2005.