G.C. Das, a Graduate from Rvenshaw College, Cuttak was the topper of his batch in M.A. (Public Admin) of Utkal University. He served the Income Tax Department in senior positions, mostly handling complex investigation cases in the Investigation Wing. He also served as a Member of A.P. Sales Tax Tribunal for two years. After retirement from the Income Tax Department, he is practicing income-tax law as an Advocate.  His books 'Evidence in Income Tax' published in 2015 and the book on 'Law relating to Assessment and Search Cases' (co-authored) have received critical acclaim. He lives in Hyderabad.