Dr. Madhulika P. Sarkar is currently Associate Professor at SOMS, IGNOU (Ph.D. LLB). She has a 15 year teaching experience with IGNOU. Her Area of interest is Taxation, Economics and Law. She has been part of various Seminars, Paper Presentations, and numerous Research Papers published in various National and International Journals. Presently working as Associate Professor in School of Management Studies, IGNOU, Maidangarhi, New Delhi-110068. She is also a lifetime member of Indian Commerce Association.