India-born former Goldman Sachs director Rajat Gupta, scheduled to begin his two-year prison sentence today in the insider trading case.Gupta's lawyer argued his case during a hearing before a three-judge panel of the 2nd US Circuit Court of Appeals in New York yesterday.The district court issued three permanent injunctions which effectively prohibit Gupta from ever serving as an officer or director on a board of a public company or accepting employment that involves associating with brokers, dealers, or investment advisors.Gupta will pay more than 25 million dollar in fines, restitution, and penalties as a result of the criminal and civil proceedings against him.Rajat Gupta was convicted for breaching the trust of his company Goldman Sachs and board when he disclosed Goldman's confidential information to share broker Rajaratnam.