Dr. N. Hariharan is Senior Fellow – Faculty of Accounting and Finance, Botho University, Gaborone, Botswana. He is the Founder Chairman and Hon. Director of CEAT – Centre for Excellence in Accounting and Taxation. [www.ce-at.in]. He is also Director CIMA Programme, (Chartered Institute of Management Accountants, London), CEAT Study Centre, Pune. He is into academics for more than 18 years, serving in various capacities at various reputed institutes teaching Core Finance and Commerce subjects at undergraduate, postgraduate and professional course levels. He has attended and presented papers at various state, national and international level seminars. He has presented a proposed research paper to Cambridge University, UK. He is a Visiting Faculty at the Institute of Company Secretaries of India, Southern India Regional Council, Chennai and in various B-Schools in Pune, Maharashtra. He is member, board of studies/examiner in various institutes/autonomous colleges and professional bodies. He is part of the Editorial Committee of various Management Journals published from India and USA. He specializes in the field of Taxation, Accountancy and Finance. He has also authored two books on Income Tax.