In and Around Tax Track is a unique autobiography by S Rajaratnam. It shares his experience in various phases of author's professional life as administrator, advocate and adjudicator with the lessons, he learnt therefrom, while discharging his duties in different capacities in different places and different circumstances. It covers various incidents both during service and after retirement in matters relating to tax laws, its administration and compliance requirements of the taxpayers and the professionals. The book will prove to be a road map to the taxpayers, tax professionals and administration in providing guidance for their journey in the tax track.
S Rajaratnam is presently practicing as an advocate and also tax consultant. He is the awardee of Fellowship of Institute of Social Science and Research, Vellore; Seva Ratna Award from Centenary Trust, Chennai; Leadership Award from United Writers Association, Chennai; Doctor of Divinity Honoris Causa from Gurukul University, Chennai and Award for Achievement by the Members of the Institution of Valuers. After a brief spell serving as a lecturer in Economics, he joined the Indian Revenue Services (IRS) and rose to become Commissioner of Income Tax (CIT) and finally retired as Accountant Member, Income-Tax Appellate Tribunal. While in service he was also deputed inter alia to the Tamil Nadu Sales-tax and Agricultural Income-tax Appellate Tribunal and Competent Authority to administer the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976. He is a fellow member of the Institute of Cost Accountants of India and a Life Member of the Indian Law Institute (ILI.) and the Indian Institute of Public Administration (IIPA). He is also Honorary Director (Education & Research) at Society of Auditors, Chennai. Rajaratnam is a prolific writer and has made enormous contribution in different tax law journals. He has authored and co-authored several books including "Tax Planning" (published by LexisNexis and Bharat Law House).