Dt and idt book for ca final

T N Manoharan for Direct Taxes and Bangar for Indirect Tax.

Best Books for Exam preparation are our CA institute practice mannuals as well study material, Revisionary Papers. You need to mark amendements those are applicable to the exam. There is no need to run after at eleventh hour for various books. If at all to refer VK Singhania books are preferred. 

All the best for you in forth coming exams. 

Is T N Manoharan a question answer format book or a detailed conceptual basis book??

The book is not in Q & A Format like Padhukas, but it is of descripttive kind with easy flow of understanding and concise in nature.