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Pranav Tripathi, obtained his B.Tech (Honours) (EEE) from Integral University, Lucknow. Thereafter, he joined Tata Consultancy Services in 2010 as Systems Engineer and worked for almost six years. Then, the author pursed PGDM (Financial Markets) from National Institute of Financial Management, Faridabad. Thereafter, during his preparations for the civil services examination and involvement in the other auxiliary research work, the idea of presenting one of the complex concepts and theories into the simplest possible and understandable form strike due to which author decided to write the book. It is a personal guarantee from the author that the book simplifies several tough concepts into simpler one.