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 - Sharma, Ramesh C. (Practical Tax Publishers, 1970)