Indian income tax act and the theory of relativity (Record no. 11986)

MARC details
000 -LEADER
fixed length control field 00827npc a2200157Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140613s2013 xx 000 0 und d
060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER
Classification number 336.24
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name MURALIDHARAN, V N
245 ## - TITLE STATEMENT
Title Indian income tax act and the theory of relativity
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Date of publication, distribution, etc. 2013
300 ## - PHYSICAL DESCRIPTION
Extent 802-804
520 ## - SUMMARY, ETC.
Summary, etc. Frequent amendments to the Income Tax Act, with retrospective effect, have resulted in uncertainty in the provisions of this Act. The same section of the Act will read differntly at different points of time even if the reference date remains the same. Explanation 5 to section 9, introduced with retrospective effect from 1.4.1962, has created lot of confusion as key terms in this provision have not been defined.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term INCOME TAX LAW
773 ## - HOST ITEM ENTRY
Other item identifier P14937
Note M
Host Itemnumber 21892
Host Biblionumber 11164
Title CHARTERED SECRETARY
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Articles

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