title: If you 'possess' it, you pay for it.
authors.forename: R N
authors.initials: RN
authors.lastname: Lakhotia
mesh_terms: D003906:Developing Countries; D006801:Humans; D007183:Income Tax / Q000331:legislation & jurisprudence*; D007194:India; D007449:Investments / Q000331:legislation & jurisprudence*; D010067:Ownership / Q000331:legislation & jurisprudence*