Pratiyogita Darpan (March 2007). Pratiyogita Darpan. Pratiyogita Darpan. p. 60. Archived from the original on 7 January 2016. Retrieved 15 November 2015.
Bernardi, Luigi; Fraschini, Angela (2005). "Tax System And Tax Reforms in India". Polis Working Papers. Working paper n. 51. Archived from the original on 29 June 2017. Retrieved 15 November 2015.
Pratiyogita Darpan (March 2007). Pratiyogita Darpan. Pratiyogita Darpan. p. 60. Archived from the original on 7 January 2016. Retrieved 15 November 2015.
Bernardi, Luigi; Fraschini, Angela (2005). "Tax System And Tax Reforms in India". Polis Working Papers. Working paper n. 51. Archived from the original on 29 June 2017. Retrieved 15 November 2015.