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Dear All,

Btw,My name is not Vidhyashankar, it is just a psuedonym which I kept to not attract undue attention(due to my popularity online).


I keep getting repeated enquiries regarding Direct Taxes study material.

I personally used TN Manoharan--The easiest and the best study material, which gives confidence to the student.This I coupled with Bare Act and VK Singhania for reference.That was it.I also was thorough in the latest amendments.

However, I have perused the following books from my friends but which I find immense potential.

1. Vinod Gupta Notes--This is a set of 10 modules and many from North India swear by it.I have seen it and though there are a few errors, it still is a commendable effort because of the comprehensive aspect.

However, these notes are to be started atleast 3 months before the exam and not in the last month.One must have time to go through these notes.

If one attends Vinod Gupta's personal Coaching classes, then nothing like it.

2. Girish Ahuja's set of 13 notes--This is also good, very concise but certain points are missing.But nevertheless from exam view point, it covers all.

3. VK Singhania--This book is fantastic IF you happen to complete it, that is!

The problem with this book is that, it is too comprehensive, there are some mistakes too in it, the print is so small and so reader-unfriendly(if I may use such a term).

However, I used it(mainly as a habit) for reference alone with the Bare Act(Bharath's edition which contained a gist of Supreme Court decisions).

4. TN Manoharan--I would call this a veritable "Manna from heaven".Some students have a misgiving regarding this book saying a subject so tough cannot be accomodated by a book so simple.

This is frankly kibosh and a misconception.

He has put the subject in a very simple manner, which is very difficult to do from a PURELY EXAMINATION PERSPECTIVE.

It would interest you to know that he is the one who approves the CA Papers for DIRECT taxes for Final and PCC.This is an insider information, I got to know recently in an audit-tour.

So he knows his way, I guess.

5. Direct Taxes by Bangar.

This book is OK.Not too good but maybe for exam, one can give it a try.

Books to avoid:

1. T.G Suresh book on Direct Taxes--Unless you are attending his classes.

2. Direct Taxes by Padhukas--Unless you are attending Padhukas classes.The book is very badly arranged and also looks very laborious in detail.Unnecssary points have been highlighted


One must avoid mental fatigue.Ultimately, learning must be an enjoyable experience and this holds good even for a subject like Direct Taxes.

Any book you hold in your hand should inspire you to read further and not frighten your wits out.

Keep this as the thumb rule while selecting books.

However, this does not mean--Buy a small 30 page book for Direct Taxes.This would be an assinine thing to do, obviously.



'Baapu'(Your teacher, if you have one--then it would be helpful.Even otherwise, one can do a self-study)

Back-Breaking work(Dont forget the fun aspect though!)


Bash-the-paper in the exam attitude

Bask in the glory of success!!

Keep these Big Bs with you while tackling Direct Taxes paper.

Enjoy, dont sweat it out!

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