Sanjay Kumar Mishra is currently a Member of Prime Minister Narendra Modi’s Economic Advisory Council (since April 2025) with the rank of Secretary to Government of India. A 1984 batch India Revenue Officer (IRS) from Uttar Pradesh, Shri Mishra has served in the Income Tax Department at various positions as Investigator, Tax Administrator, Adjudicator and Tax Policy Formulator.
As a Joint Secretary to Foreign Tax and Tax Research (FT&TR) Division and Competent Authority of India (CA) under Double Tax Avoidance Agreement (DTAA), Department of Revenue, Ministry of Finance, he was responsible to tax policy related to International Taxation and Transfer Pricing, Negotiation of DTAA, resolution of dispute relating to double taxation with tax treaty countries, International Institutions for tax policy namely OECD, United Nation Tax Committee etc. as Indian representative. He has contributed significantly to legislation of tax laws relating to International Tax, Transfer Pricing, Advance Pricing Agreement (APA), Safe Harbour rule and General Anti-Avoidance Rules (GAAR), negotiated/re-negotiated more than 65 DTAA, resolved 175 cases of double taxation dispute with various treaty countries including USA, Japan, France, UK, Netherland etc. As a Member of United Nation Tax Committee on Transfer Pricing Shri Mishra has contributed to drafting of “United Nations Practical Manual on Transfer Pricing”, 2013 as one of the authors.
He has also served in Ministry of Home Affairs as Joint Secretary, Border Management and was responsible to manage the security of coastal and land borders of the India during peace time, creation of infrastructure for Border Guarding Forces as well as Border Area Development Programme.
He has served in the Directorate of Enforcement (ED) for more than 8 years in different capacities and was Director, ED from 2018 to 2023. As a Director, he was responsible for administration as well as policy formulation of Prevention of Money Laundering Act, the Fugitive Economic Offenders Act and the Foreign Exchange Management Act.
Prior to joining the Indian Revenue Service in year 1984, he has served as a Research Fellow in Department of Biochemistry, Central Drug Research Institute, Lucknow for 3 years and has published more than 10 research papers in National/International science journals.