<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Income-tax</title>
    <subTitle>law &amp; practice</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Gupta, Rup Ram</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Gupta, Vidya Saran</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Agra</placeTerm>
    </place>
    <publisher>Mira Prakashan</publisher>
    <dateIssued>1979</dateIssued>
    <edition>38th ed</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>vii, 505p. 23cm(Hb)</extent>
  </physicalDescription>
  <note type="statement of responsibility">by Rup Ram Gupta [and] Vidya Saran Gupta </note>
  <subject>
    <topic>Income tax</topic>
  </subject>
  <subject>
    <topic>Income tax--Law and legislation</topic>
  </subject>
  <subject>
    <topic>Labor</topic>
  </subject>
  <classification authority="ddc">336.24 GUP</classification>
  <identifier type="isbn"/>
  <identifier type="lccn">983911</identifier>
  <identifier type="stock number">Cen Lib/ Ret</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">DPL</recordContentSource>
    <recordChangeDate encoding="iso8601">20170124110020.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">EN</languageTerm>
    </languageOfCataloging>
  </recordInfo>
</mods>
