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I agree with MR Suleman Hasib
First have a look at this blog this shoud get you started with basics.
http://martinezjavier.blogspot.com/2011/10/what-is-best-way-to-learn-linux-kernel.html
and here is the book you can download.
http://it-ebooks.info/book/819/
Please also let me know if you find a better one.