Smarak Swain is a high-ranking Indian Revenue Service (IRS) officer and a prolific author, widely recognised as one of India’s leading experts on financial forensics and the “dark underbelly” of global tax evasion. He currently serves in a senior capacity within the Ministry of Finance, where he applies his background in engineering and law to dismantle complex money-laundering networks and cyber-fraud syndicates. As an IRS officer, he has over 15 years of experience in Income Tax scrutiny, transfer pricing audits, and serious financial crime investigations. He has served as Deputy Secretary in the Finance Ministry, contributing to the policy frameworks that govern India’s fiscal security and international tax cooperation. He is an alumnus of IIT Kharagpur (Electrical Engineering) and holds a Master’s in Taxation and Business Laws from NALSAR University, Hyderabad, allowing him to bridge the gap between digital data and legal enforcement.
Swain is perhaps best known to the public as the author who demystifies the mechanics of white-collar crime. His books include: The Scammer’s Trail (2025–2026), The Hawala Agent, The Great Indian Fraud and Loophole Games. He is a frequent contributor to The Financial Express, The Economic Times, and Nikkei Asian Review.
