Income Tax Administration: Retrospect and Prospect By Shri S K Jha, the then, Secretary, Settlement Commission (IT & WT), Additional Bench, Calcutta)
This article formed the basis of Mr. Shiva Kant Jha’s speech, delivered in 1994 at the National Academy of Direct Taxes, at Nagpur, in the assembly of the I.R.S. Officers of the 1964 Batch.
