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S Rajaratnam is presently practicing as an advocate and also tax consultant. He is the awardee of Fellowship of Institute of Social Science and Research, Vellore; Seva Ratna Award from Centenary Trust, Chennai; Leadership Award from United Writers Association, Chennai; Doctor of Divinity Honoris Causa from Gurukul University, Chennai and Award for Achievement by the Members of the Institution of Valuers. After a brief spell serving as a lecturer in Economics, he joined the Indian Revenue Services (IRS) and rose to become Commissioner of Income Tax (CIT) and finally retired as Accountant Member, Income-Tax Appellate Tribunal. While in service he was also deputed inter alia to the Tamil Nadu Sales-tax and Agricultural Income-tax Appellate Tribunal and Competent Authority to administer the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976. He is a fellow member of the Institute of Cost Accountants of India and a Life Member of the Indian Law Institute (ILI.) and the Indian Institute of Public Administration (IIPA). He is also Honorary Director (Education & Research) at Society of Auditors, Chennai. Rajaratnam is a prolific writer and has made enormous contribution in different tax law journals. He has authored and co-authored several books including "Tax Planning" (published by LexisNexis and Bharat Law House).