Journals
1. Holani, Umesh and Holani, Ravi (1989), “Ancient Taxation Policy: Manu Smruti”, Charted Secretary, 1989 P.734, Institute of Company Secretaries of India.
2. Bird, Richard, and Oliver Oldman. 1990. Taxation in Developing Countries. John Hopkins University Press.
3. Martin, Lawrence, and Arvind Panagariya. 1984. “Smuggling, Trade and Price Disparity: A Crime Theoretic Approach.” Journal of International Economics (November)
4. The Report of the Task Force on the Implementation of Fiscal Responsibility and Budget Management Act, 2003(Government of India, 2004b)
Books
1. Deloitte (2010) “International Tax and Business Guide”, Deloitte Touch Tohmastu, Mumbai, p.1.
2. Jha, Shikha, “Tax Evasion, Amnesty Schemes and Black Income: Theory, Evidence and Issues”
3. Gaur and Narang “Income Tax Law and Practice” 40th and 41th edition, Kalyani Publishers, Ludhiana.
Reports
1. Income Tax Circular, 2010.
2. Parikh, K.S. (ed.), India Development Report, Oxford University Press, New Delhi, 2015.
3. Indian public finance statistics, Ministry of finance department of economic affairs economic division website: https://dea.gov.in/indian-public-finance-statistics
4. Annual Report Economic survey 2014-15, pp A3-A35
5. Annual report of ministry of finance, Government of India, 2003.04 to 2014-15
Websites
1. www.Taxguru.com
2. www.incometaxindia.gov.in