Taxation - Dr V K Singhania, the best book for Practicals. For theory u can refer to Institute module, because its explained in simple manner. Study material can be downloaded from below link:
I don't know why but i m not able to understand through singhania & singhania although it's a very good book for CA iner..but i didn't clear tax i have written twice...got 26 & 31 only...which book i sud choose? bangar book for tax is available for PCC/ IPCC?
If you want to clear your PCC/IPCC Tax paper..then refer T.N. Manoharan but if you want to clear your tax base and want to get a good grasp over the subject.. refer Singhania