Indian tax laws (1971); containing the Finance act, 1971, the Finance (no. 2) act, 1971, and the amended sections of the Income-tax act, 1961, Companies (profits) surtax act, 1964, Wealth-tax, 1957, and Gift-tax act, 1958, with explanatory notes and introductory review and synopsis of the changes which come into force on 1-4-71 and 1-4-72, and the Income-tax and wealth-tax (amendment) rules, 1971, board circulars, notifications, and an addenda containing Taxation laws (amendment) bill, 1971, and the provisions relating to indirect taxes

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