Chartered Accountant
58 Points
Joined February 2010
Direct Tax is a subject that need an expert analysis and corelation between many linked section which is very essential for examination point of view. although any book can help you in understaning the provision but linking of sections will not be there. for example in gratuity you have to link 10(10), 17(3), 36 (1) (v), 192(5), 40A(7), 43B. in exam you can't gather these provision; even if you gather the time will not be sufficient. so try to link all the provisions with one another. no book is going to help. but still i suggest VINOD GUPTA.