Iyengar , A. C. Sampath <br/><br/>
Law of  income tax :  a commentary on the Income-tax Act, 1961 (Vol. 4) 
by A.C. Sampath Iyengar, revised by S. Rajaratnam & foreword by P. K. Balasubramanyan.  
 - 11th ed. 
 - New Delhi :   Barat Law House,   2011. 
 - 5929-7775 p. 
<br/><br/> Table of contents:<br/>Chapter 6. Aggregation of income and set off or carry forward of loss 
<br/><br/><label>ISBN: </label>9788177337648 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Income tax--Law and legislation--India.
<br/><br/><label>Dewey Class. No.: </label>343.05254   / IYE/LAW