Demystifying Section 68 to 69C of the Income tax Act, 1961
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Fast track material by Master Minds: https://www.mastermindsindia.com/IPCC_Income%20Tax_Fast%20Track%20Material_38e.pdf
Summary by ICAI: Part 1: https://resource.cdn.icai.org/49569bos39270cp1-8.pdf Part 2: https://resource.cdn.icai.org/49570bos39270cp9-10.pdf
Charts available at Income Tax website are also very useful: https://www.incometaxindia.gov.in/Pages/charts-and-tables.aspx
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