It is with a heavy heart when I am writing this. Neel’s humour and kindness left an indelible mark on many of us in the department. Neel’s extensive knowledge, not just in tax but across a wide range of topics, truly stood out. His positive energy and enthusiasm were infectious, spreading to everyone around him. Neel was not just a colleague; he was a friend to many. His laughter, the funny jokes he made, and the many conversations we shared will always be cherished. He had a unique personality that made a great and unforgettable impression on everyone he met. Neel’s willingness to volunteer and lead informal trainings for our junior colleagues was a testament to his generosity and dedication. My deepest condolences go out to Neel’s family. May his memory be a source of comfort and strength during this difficult time