Exploring the Best Books on Income Tax, GST, and Taxation for Legal Professionals


For legal professionals seeking to enhance their knowledge and expertise in income tax, Goods and Services Tax (GST), and taxation, a comprehensive understanding of the subject matter is crucial. The complex and ever-evolving nature of tax laws requires constant learning and staying updated with the latest regulations and practices. To assist you in your quest for knowledge, this blog post will highlight some of the best books available in the market that cover various aspects of income tax, GST, and taxation.

Taxmann’s Direct Taxes – Law and Practice” (Professional Edition) by Dr. Vinod K. Singhania & Dr. Kapil Singhania

  • This book aims at not only making the reader understand the law but also helping them develop the ability to apply it.
  • In-depth analysis of all provisions of the Income-tax Act with relevant Rules, Judicial Pronouncements, Circulars and Notifications.
  • Digest of all Landmark Rulings by the Apex Court, High Courts, and Tribunals from 2015 to February 2023.
  • Gist of relevant Circulars and Notifications issued from January 2023 to February 2023.

Taxmann’s Direct Taxes – Law & Practice” with Special Reference to Tax Planning by Dr. Vinod K. Singhania & Dr. Kapil Singhania

  • This book is written in simple language, explaining the provision of the Law in a step-by-step & to-the-point manner with the help of suitable illustrations, without resorting to paraphrasing sections and legal jargon.
  • It features a learn-yourself-technique enabling students to learn & apply the Law faster.
  • This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination.

Bharat’s Direct Taxes Manual (In 3 Volumes)

  • This set of 3 manuals covers amended, updated & annotated text of the Income Tax Act, Rules, Allied Acts & Rules, Circulars & Notifications, Case Laws, etc.
  • Interpretation of Statutes & “Words and Phrases” under Direct Taxes.
  • The Finance Act, 2023, rates of taxes and Rates for Deduction of Tax at Source in Certain Cases.
  • Gist of Supreme Court Rulings.

Income Tax Act” as amended by Finance Act, 2023 by Dr. Girish Ahuja & Dr. Ravi Gupta

  • This book will provide an analysis of the Finance Act, 2023 and how they impact Income Tax.
  • Incorporating relevant Judicial decisions and CBDT circulars.
  • This book will be helpful for law students and advocates, tax practitioners and corporates, under-graduates and CA and CS candidates.

Indirect Taxes” by Dr Jaya Vasudevan Suseela

  • This book is a comprehensive guide to indirect tax law in general and GST in particular, emphasising the legislative shift from an origin-based taxation system to a destination-based system.
  • It covers the syllabus of LLB on Indirect Taxes.
  • It is fully updated with the latest legislative and case law developments.
  • Indispensable for students appearing in the competitive examination for C.A. and C.S.

Taxmann’s GST – How to Meet Your Obligations” (In 3 Volumes) by S. S. Gupta

  • This book is Taxmann’s bestselling flagship commentary explaining every concept of GST lucidly.
  • The various provisions contained in different statutes are discussed in sixty chapters.
  • It provides the scope of provisions of sections, rules, etc.
  • Supported by judgments or orders of various Tribunals, High Courts and the Supreme Court.
  • The provisions are also explained in different places by way of giving examples.

GST Ready Reckoner” by V. S. Datey

  • ‘GST Ready Reckoner’, is a ready reference for all provisions of the GST Law, divided into 55 topics, with relevant Case Laws, Notifications, Circulars, etc.
  • 21st Edition has been amended up to May 2023.
  • Fully updated with the latest legislative and case law developments.
  • As amended by Finance Act 2023.

Goods And Services Tax – Constitutional Law and Policy” by Tarun Jain

  • The book starts with an analysis and discussion of the intent & thought process that went into framing this mega law – the foundation & background that will help in the interpretation & understanding of the various provisions of the GST law.
  • It deals with the provisions of the Constitution Amendment Act, the discussions and developments that took place in Parliament, & the various relevant constitutional and statutory provisions.
  • Provides an analysis of the various legal, and economic concepts upon which the GST law is based.
  • Contains documents related to the Constitution Amendment Act for future reference.