29 July 2014
If you are talking from some exam point then Vinod gupta Sir's modules for Direct taxes and mohd rafi sir's book for indirect taxes.
If you are new to tax field then refer Vk Singhania( for IPCC level).Even though its written for professional courses,but it will serve your purpose.As the book is written in very simple language and its full of practical examples.As a layman also,it will help you to get good grip on direct taxation. Once you complete it,then refer either Girish Ahuja Sir's book or Vinod gupta Sir's module. For indirect taxes,mohd rafi sir's book will help you anyway.
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