Sharma, R. C. (1970). Income-tax deductions digest, 1922-1969: Containing the provisions of the Income-tax act, 1961, relating to deductions allowable in the computation of income under the various heads of income as amended up-to-date and a deductions digest containing thousands of deductions based on judicial pronouncements during the years 1922 to 1969 and on imagination and practical experience (2d ed.). Practical Tax Publishers.

Sharma, Ramesh C. Income-tax Deductions Digest, 1922-1969: Containing the Provisions of the Income-tax Act, 1961, Relating to Deductions Allowable in the Computation of Income Under the Various Heads of Income as Amended Up-to-date and a Deductions Digest Containing Thousands of Deductions Based on Judicial Pronouncements During the Years 1922 to 1969 and on Imagination and Practical Experience. 2d ed. Delhi: Practical Tax Publishers, 1970.

Sharma, Ramesh C. Income-tax Deductions Digest, 1922-1969: Containing the Provisions of the Income-tax Act, 1961, Relating to Deductions Allowable in the Computation of Income Under the Various Heads of Income as Amended Up-to-date and a Deductions Digest Containing Thousands of Deductions Based on Judicial Pronouncements During the Years 1922 to 1969 and on Imagination and Practical Experience. 2d ed. Practical Tax Publishers, 1970.