The author is a member of the Institute of Chartered Accountants ofIndia. The author is also a law graduate. The author has done Ph.D.in “Comparative Study of Existing System of Sales Tax and ProposedSystem of Value Added Tax”. The author has also completed DISA(ICAI). The author has also cleared Final Examination of Instituteof Cost and Management Accountants and Institute of CompanySecretaries of India.The author is a working partner in the firm M/s Paritosh Gupta andCompany. Since 2002, the author is practising in the field of Directand Indirect Taxation.The author secured All India Rank 36th in the CA IntermediateExamination held in the May 2000. The author has written andcontributed extensively in the field of indirect taxation in variousseminars and lectures.
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