Smarak Swain Graduate in Electrical Engineering from India Institute of Technology, Kharagpur in 2006, and Joined the Indian Revenue Service (IRS) in 2008, He had also done Master in Taxation and Business Laws (MTBL) from NALSAR University, Hyderabad.

In the Income Tax Department, he has experience in the field of corporate and business assessments, tax administrations of charitable and religious trusts, investigation and transfer pricing. He has Authored four works of non-fiction and a science fiction, including the book tangible guide to Intangibles: Identification, Valuation, Taxation & Transfer Pricing. International law Financial Forensics and geo-economic are his primary areas of interest.