IDT SUM

Hi Gunjan, for Practice you must start with Illustrations given in Institute's Study Material. There are ample no. of questions in new Study Material as ICAI has mergerd Practical Manual questions therein. After that you should go for Questions for Practice for IDT given by ICAI in this post:

https://www.icai.org/post.H T M L?post_id=14559

Only after you are through with all these questions, I'd advice you to consider Question bank of any private teacher like Rajkumar sir or Manoj Batra sir, and that also if you have enough time left.