00314pab a2200121 454500008004000000100002700040245004000067260000900107300001200116362000800128650001500136773004100151180718b2001   xxu||||| |||| 00| 0 eng d  aThapa, Govinda Bahadur  aPractical issues in income taxation  c2001  ap.20-30  aAug  aIncome tax  aAdministration and Management Review