2 Points
Joined January 2018
Its better to refer girish ahuja Professional Approach to Direct Tax Laws and International Taxation https://www.lionkart.com/p/CA-final-professional-approach-to-direct-tax-laws-and-international-taxation-set-of-2-volumes-by-dr-girish-ahuja-dr-ravi-gupta-/
or for Idt https://www.lionkart.com/p/indirect-tax-law-and-practice-by-dr-yogendra-bangar-dr-vandana-bangar
you can't clear exam if you study from bare act .
good luck .