00422cam a22001217a 4500008004000000082001700040100001800057245011100075260006100186300001000247650002600257700001700283180718b1989   xxu||||| |||| 00| 0 eng d  aL216x54 Sa74  aSarma, J.V.M.  aInvestment allowance: section 32 A of the income - tax act, 1961: a studycby J.V.M. Sarma and H.K. Sondhi  aDelhibNational Inst. of Public Finance and Policyc1989  a113p.  aTax exemption - India  aSondhi, H.K.