S C Mishra was former Director- General of Income-tax and author of Transfer Pricing Manual and Transfer Pricing in India: From Inception to BEPS. His areas of specialisation include tax policy, capacity building and training. He had wide experience in legislative drafting and amendment of direct tax laws. He participated in programmes on training methods, tax treaties and comparative tax laws in India and overseas. He also conducted training programmes on taxation of non-residents. He was involved in designing training programmes for officers of developing countries. As a tax administrator, he investigated cases of tax frauds including cross- border transactions. However, the role that he cherished the most was as a training administrator where his job included identification of training needs, designing course profiles and evaluation of these programmes. He was deeply interested in English literature and literature of Indian languages. He loved going for long walks and listening to Hindustani classical music. He breathed his last on 14th August 2024, while working on this book.