T.N. Manoharan,a fellow member of the Institute of Chartered Accountants of India(ICAI), is a post graduate in commerce and a law graduate from Madras University. He is a rank holder in C.A. Intermediate Examination. He was a member of the Council of ICAI for 6 years since2001 and held the position as its President during 2006-07. He was a  visiting faculty on the subject of Taxation at SIRC of ICAI. He was also a visiting faculty of few professional and management institutions. The author has presented papers in seminars and conferences organized by various forums in the country and in international forums in abroad. He has authored various books such as "Real Estate Transactions –Tax Implications" an ICAI  Publication, "Depreciation and Losses under I.T. and Company Law", a Bombay Chartered Accountants Society Publication and "Immovable Property Transaction and Income-tax Implications", an Andhra Pradesh Tax Bar Association Publication. He is also a co-author of the book on "Settlement Commission and Authority for Advance Rulings". Mr. Manoharan was a member of the International Accounting Education Standards Board of  the International Federation of Accountants. He was the Chairman of the committee on Education and center of Excellence of South Asian Federation of Accountants (SAFA). Mr. Manoharan has authored the text book titled "Direct-tax Laws" for C.A. Final and other professional courses. Mr. Manoharan was a member of the International Accounting Education Standards Board of the International Federation of Accountants. He was the Chairman of the Committee on Education and Center of Excellence of South Asian Federation of Accountants (SAFA). Mr. Manoharan is Awarded "Padma Shri" by the President of India