@book{24016,
	author = {Singhania, Vinod K. and Singhania, Kapil},
	title = {Taxmann's direct taxes:},
	publisher = {Taxmann Publications},
	year = {[2020?]},
	address = {New Delhi},
	note = {Contents as amended by Finance Act 2020; the Assessment year 2020-21 & 2021-22}
}