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| Author / Source | Best For | |----------------|----------| | | The official source; mandatory to read at least once. | | Dhananjay Kumar (Taxmann) | For deep conceptual understanding. | | Shubham Singhal (Ranker’s Notes) | For revision—very concise. | | Shriram Sir (Ultra Practice Book) | For practicing 500+ MCQ for the new OMR-based exam. | Don’t let the hunt for a free PDF