Dr. L. J. Chaarlas was Head and Associate Professor (Retired), Department of Commerce, St. Joseph’s College (Autonomous), Trichy. He has more than 36 years of experience in teaching. His areas of interest include Income Tax, Marketing, Business Management, Business Ethics, Human Resource Management (HRM), Entrepreneurship and GST. He is a well-acknowledged HR trainer and Quiz Master. He has authored books like Understanding Behavioural Finance: Making Better Decisions, Principles and Practices of Accounting, and Goods and Services Tax.