Wing Commander Sat Dev Gupta (5529) Accounts was commissioned in the Accounts Branch on 1st June, 1958. He joined Air Force as B Com with Intermediate Chartered Accountancy and acquired LL B and Cost Accountancy qualification while in service, a rare combination of academic and professional qualifications in the field of finance and accounts.

He has served with distinction in two major Air Force Stations viz Jalahali and New Delhi, two major Wings, Air Force Academy and two Equipment Depots. He also served with rare competence and personal involvement at Maintenance and Western Air Commands.

In July 1983 Wing Commander Gupta was posted to Directorate of Financial Planning as Deputy Director Cost Analysis. He is also entrusted with the work of evaluation of all HAL financial proposals. He has taken very keen interest in streamlining, updating and analyzing the costing returns to arrive at realistic flying and training costs. His searching and critical examination of HAL cost quotations in consultation with Defence (Finance) yielded in reduction of over Rs. 56 Cr during 1984-85. It was solely due to him that a saving of Rs. 72 lakhs was achieved in profit elements payable to HAL for Jaguar and Bahadur aircraft. His advice to Ministry on assessment of income tax on license fee paid to British Aircraft Corporation for manufacturing Jaguar Aircraft would result in a refund of Rs. 87 lakhs.

With his exceptional capabilities and their maximum utilization for the benefit of service, a highly devoted and result oriented approach, Wg Cdr Gupta has maintained a very high standard of performance and has build up a highly motivated team which has achieved extra-ordinary results. For distinguished service of a high order, the President is pleased to award the Vishisht Seva Medal to Wing Commander Sat Dev Gupta (5529) Accounts.