I would like to thank Nick Wallwork, Publisher, John Wiley & Sons (Asia) Pte. Ltd. for agreeing to publish the second volume of this series. I would like to thank Jules Yap, Joel Balbin and the entire production team at John Wiley. Without their persevering efforts and help this book might have never seen the light of the day. I want to acknowledge Grace Pundyk for her wonderful copy editing of my text.
Special thanks to Loretta Wickenden, Chief Executive Officer of Latilla LLC for her very meticulous efforts in dotting the i’s and crossing the t’s.
I want to express my deep gratitude to respected Sri N. Rangachary, Past Chairman of the Central Board of Direct Taxes, India and also Past Chairman of Insurance Regulatory and Development Authority, India who is also a Chartered Accountant for writing the introduction for the second volume. I take this opportunity to express my sincere thanks to my well wisher, respected Padmashri T. N. Manoharan, Past President of the Institute of Chartered Accountants of India, for writing the foreword. My sincere thanks go to all the other learned reviewers who came up with critical comments enabling me to improve this volume of the book.
I want to particularly thank my parents, S. Ramachandran and Parimala Ramachandran, who constantly motivated me to complete the second volume amidst my other commitments. Last but not the least, my heartfelt gratitude goes out to my loving wife, Dr. Rama, and my affectionate daughter, Ramya, who ...