Thursday, September 15, 2011

है आनंद अकेलेपन में

है आनंद अकेलेपन में

जब तक चाहे हँसते रह लो
या फिर चाहे जी भर रो लो
कौन यहाँ जो तुझको रोके
कौन यहाँ जो तुझको टोके
कर लो वो सब जो है मन में

है आनंद अकेलेपॅन में

जीवन का विस्तार देख लो
प्रकृति के उस पार देख लो
अच्छे बुरे का ध्यान छोड़ तुम
जो चाहे अपरंपार देख लो
पा लो जो है जीवन में

है आनंद अकेलेपन में

जब आप अकेले होते है
खुद के भीतर भी खोते हैं
कुछ अच्छे कुछ बुरे किंतु
यादो के मोती पिरोते है
क्या क्या मिलता है हर क्षण में

है आनंद अकेलेपन में

तब आप समझ ये पाते हैं
क्यों भौरे गुन गुन गाते हैं
क्‍या पेड़ नशे में झूम रहा
क्यो बादल छा जाते हैं

क्यों ख़ुसबु बिखरी आज पवन में

है आनंद अकेलेपन में

इस धरा का हर मनुश्य पैसे के लिए बिक गया है

कोमल कुसुम पुष्प सादृश्य वह
मन को बहुत सुहाति थी
हृदय हिलोरें लेता था जब वो
मुझसे मिलने आती थी

वादे कर कसमें खाए हम
सातो जनम निभाने का
सुख दुख में संभाव रहें
जीवन भर साथ बिताने का

दिवस एक इस हृदय पटल पर
ब्यावहारिकता का पाठ लिख गयी
कर ग़रीब का भाग्य ग़रीब तुम
धन वैभव के हाथ बिक गयी

आज समझ में बात ये आई
घटित हुआ क्यों ऐसा था
मेरे प्रेम में बाधक केवल
कुछ और नही बस पैसा था

घटना से प्रेरित ग़रीब अब
एक बात तो सीख गया है
इस धरा का हर मनुश्य
पैसे के लिए बिक गया है

मित्रता एक शब्द नही भावना है एहसास है

मित्रता एक शब्द नही भावना है एहसास है
जैसे पवन में सुगंध की मिठास है
मित्रता एक अतुलनीय सम्मान हैं विश्वास है
दुख के अंधेंरे में सुख का प्रकाश है
मित्रता कड़ी धूप में बरगद कि छाँव है
तपती हुई रेत पर रास्ते बताते हुए पाँव है
मित्रता आप से आपकी पहचान है
अपने गुनो अवागुणो का ज्ञान है
मित्रता अहं राग द्वेष ईर्ष्या का हवन है
प्रेम सौहार्द कर्म ज्ञान से निर्मित भवन है

Tuesday, August 30, 2011

Indin against corruaption.

1  I ma join IAC 1st time 16th August 2011 and fast time arrest 16th Aug. 2011 civil line keep chatrasal stadium,
2 We are arrest 2nd time 22 aug. 2011 pm house.
3


 

Wednesday, June 22, 2011

economics


ques1 :- why is economic studies ? what are the central core concept that has led to the
         study of economics ?

ques2 :- how the elasticity of demand is different from the elasticity of supply ?
         Derived demand cure from elasticity of demand ?

ques3 :- explain the concept of practicle implication of elasticity ?

ques4 :- why any one factor of production ia said to be in house ?
         how the factors are paid their remuneration ?

ques5 :- compare and contrast between two laws prevalent in the production process ?

ques6 :- how producer equilibirium is achiever w.r.t. to ISO quant ? what is thi difference between
         equilibirium and surplus ?

ques7 :- how the consumer behaviour is studied and
         why marshall approach lacks behind the ordinal approach ?
   
ques8 :- derive demand curve for giffen goods and for normal goods from indifference curve ?

ques9 :- what is engels curve ? how will you derive engel curve from income consumption curve ?

ques10:- explain the term economic rent ? why economic rent arises ?

ques11:- using appropriate diagram. explain the relationship between AVC, ATC, AFC, mc ?

ques12:- explain why perfect competion market is perfectly efficient. ? outline the important
         circumstances under which free market fails to achieve efficient alocation of resources ?

ques13:- why price and output are indeterminant under oligopoly ?

ques14:- describe determination of equilibirium price and output under monopoly.Is there
         any there any allocative efficiency found under monopoly ?

ques15:- explain how international take places where there are :-

            (a) absolute cost differences.
            (b) comparitive cost difference.

ques16:- what is Non-co- operative equilibirium ?

ques17:- write short notes on :-

          1. Diamond water paradox
          2. ppc
          3. prisoner's dilemma. 

Thursday, February 10, 2011

income tax calculates

See, how to calculate Your Income Tax in seven simple steps:
Step i: Determine your Gross Income
Gross Income = Monthly Income * 12
Step ii: Calculate your Donation/Charity amount (if any)
Donations here mean the amount given to some organization(s) as charity, which should be in conformity with the Income Tax Rules.
Step iii: Calculate your Savings
It includes all your savings and investments that are listed in the sections under Income Tax Rebates.
Step iv: Assess your Taxable Income
axable Income = Gross Income – (Donations/Charity + Savings)
OR
Step I – (Step II + Step III)
Step v: Calculating the Income Tax
Now that you have calculated your taxable income, you may refer to the Income Tax Slab for calculating the income tax.
Step vi: Add Surcharge
Add a surcharge of 10% of your annual income to the Income Tax that you have calculated in the preceding step. This will be your new income tax figure. (Note: This step is not applicable in case the annual income falls behind Rs. 10 lakhs)
Step vii: Adding the Education Cess
Make an addition of 3% of your taxable income (as the education cess) to the new income tax figure that you have calculated in Step VI above.

incom tax slabs.



Section 212 of the Companies Act, 1956 requires holding companies to attach with their balance sheet a copy of the balance sheet, profit and loss account etc of each of its subsidiaries.  In recent years, with the globalization of the Indian economy, there has been a large increase in the number of holding companies and subsidiaries. Accounting policies and practices have also evolved, and Accounting Standards have been issued regarding preparation of consolidated financial statements.

The Ministry has been receiving a large number of applications seeking permission not to attach the accounts of subsidiaries.  The Ministry has been granting such permission on case-by-case basis on the basis of certain conditions which are intended to protect the interests of investors. 

The matter has been carefully re-examined in the context of the emerging trends in the economy and regulatory and accounting practices.  It has been decided that the permission may be granted on a general basis wherever the Board of Directors of the holding company gives its consent and the conditions prescribed by the Ministry are complied with.  The Ministry has accordingly issued directions through a general circular no. 1/2011 for this purpose.  The conditions to be met by the companies are following:-
(i)                 The Board of Directors of the Company has by resolution given consent for not attaching the balance sheet of the subsidiary concerned;

(ii)               The company shall present in the annual report, the consolidated financial statements of holding company and all subsidiaries duly audited by its statutory auditors;

(iii)             The consolidated financial statement shall be prepared in strict compliance with applicable Accounting Standards and, where applicable, Listing Agreement as prescribed by the Security and Exchange Board of India;
(iv)             The company shall disclose in the consolidated balance sheet the following information in aggregate for each subsidiary including subsidiaries of subsidiaries:- (a) capital (b) reserves (c) total assets (d) total liabilities (e) details of investment (except in case of investment in the subsidiaries) (f) turnover (g) profit before taxation (h) provision for taxation (i) profit after taxation (j) proposed dividend;

(v)               The holding company shall undertake in its annual report that annual accounts of the subsidiary companies and the related detailed information shall be made available to shareholders of the holding and subsidiary companies seeking such information at any point of time.  The annual accounts of the subsidiary companies shall also be kept for inspection by any shareholders in the head office of the holding company and of the subsidiary companies concerned and a note to the above effect will be included in the annual report of the holding company. The holding company shall furnish a hard copy of details of accounts of subsidiaries to any shareholder on demand;

(vi)             The holding as well as subsidiary companies in question shall regularly file such data to the various regulatory and Government authorities as may be required by them;

(vii)           The company shall give Indian rupee equivalent of the figures given in foreign currency appearing in the accounts of the subsidiary companies along with exchange rate as on closing day of the financial year.

A. Individuals and HUFs
In case of individual (other than II and III below) and HUF:-

Income Level / Slabs
Income Tax Rate
i.
Where the total income does not exceed Rs.1,60,000/-.
NIL
ii.
Where the total income exceeds Rs.1,60,000/- but does not exceed Rs.3,00,000/-.
10% of amount by which the total income exceeds Rs. 1,60,000/-
iii.
Where the total income exceeds Rs.3,00,000/- but does not exceed Rs.5,00,000/-.
Rs. 14,000/- + 20% of the amount by which the total income exceeds Rs.3,00,000/-.
iv.
Where the total income exceeds Rs.5,00,000/-.
Rs. 54,000/- + 30% of the amount by which the total income exceeds Rs.5,00,000/-.
II. In case of individual being a woman resident in India and below the age of 65 years at any time during the previous year:-

Income Level / Slabs
Income Tax Rate
i.
Where the total income does not exceed Rs.1,90,000/-.
NIL
ii.
Where total income exceeds Rs.1,90,000/- but does not exceed Rs.3,00,000/-.
10% of the amount by which the total income exceeds Rs.1,90,000/-.
iii.
Where the total income exceeds Rs.3,00,000/- but does not exceed Rs.5,00,000/-.
Rs. 11,000- + 20% of the amount by which the total income exceeds Rs.3,00,000/-.
iv.
Where the total income exceeds Rs.5,00,000/-
Rs.51,000/- + 30% of the amount by which the total income exceeds Rs.5,00,000/-.
III. In case of an individual resident who is of the age of 65 years or more at any time during the previous year:-

Income Level / Slabs
Income Tax Rate
i.
Where the total income does not exceed Rs.2,40,000/-.
NIL
ii.
Where the total income exceeds Rs.2,40,000/- but does not exceed Rs.3,00,000/-
10% of the amount by which the total income exceeds Rs.2,40,000/-.
iii.
Where the total income exceeds Rs.3,00,000/- but does not exceed Rs.5,00,000/-.
Rs.6,000/- + 20% of the amount by which the total income exceeds Rs.3,00,000/-.
iv.
Where the total income exceeds Rs.5,00,000/-
Rs.46,000/- + 30% of the amount by which the total income exceeds Rs.5,00,000/-.
Surcharge: The surcharge on Income Tax for Individuals for total income exceeding Rs.10 lacs stands removed.
Education Cess: 3% of the Income-tax.
B. Association of Persons (AOP) and Body of Individuals (BOI)
i. Income-tax:

Income Level / Slabs
Income Tax Rate
i.
Where the total income does not exceed Rs.1,60,000/-.
NIL
ii.
Where the total income exceeds Rs.1,60,000/- but does not exceed Rs.3,00,000/-.
10% of amount by which the total income exceeds Rs. 1,60,000/-
iii.
Where the total income exceeds Rs.3,00,000/- but does not exceed Rs.5,00,000/-.
Rs. 14,000/- + 20% of the amount by which the total income exceeds Rs.3,00,000/-.
iv.
Where the total income exceeds Rs.5,00,000/-.
Rs. 54,000/- + 30% of the amount by which the total income exceeds Rs.5,00,000/-.
ii. Education Cess: 3% of the Income-tax.
C. Co-operative Society
i. Income-tax:

Income Level / Slabs
Income Tax Rate
i.
Where the total income does not exceed
Rs. 10,000/-.
10% of the income.
ii.
Where the total income exceeds Rs.10,000/- but does not exceed Rs.20,000/-.
Rs. 1,000/- + 20% of income in excess of Rs. 10,000/-.
iii.
Where the total income exceeds Rs.20,000/-
Rs. 3.000/- + 30% of the amount by which total income exceeds Rs.20,000/-.
ii. Surcharge: Nil
iii. Education Cess: 3% of the Income-tax.
D. Firm
i. Income-tax: 30% of total income.
ii. Surcharge: Nil
iii. Education Cess: 3% of the total of Income-tax and Surcharge.
E. Local Authority
i. Income-tax: 30% of total income.
ii. Surcharge: Nil
iii. Education Cess: 3% of Income-tax.
F. Domestic Company
i. Income-tax: 30% of total income.
ii. Surcharge: The amount of income tax as computed in accordance with above rates, and after being reduced by the amount of tax rebate shall be increased by a surcharge at the rate of 10% of such income tax, provided that the total income exceeds Rs. 1 crore.
iii. Education Cess: 3% of the total of Income-tax and Surcharge.
G. Company other than a Domestic Company
i. Income-tax:
  • @ 50% of on so much of the total income as consist of (a) royalties received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concernafter the 31st day of March, 1961 but before the 1st day of April, 1976; or (b) fees for rendering technical services received from Government or an Indian concern in pursuance of an agreement madeby it with the Government or the Indian concern after the 29th day of February, 1964 but before the 1st day of April, 1976, and where such agreement has, in either case, been approved by the CentralGovernment;
  • @ 40% of the balance
ii. Surcharge: The amount of income tax as computed in accordance with above rates, and after being reduced by the amount of tax rebate shall be increased by a surcharge at the rate of 2.5% of such income tax, provided that the total income exceeds Rs. 1 crore.
iii. Education Cess: 3% of the total of Income-tax and Surcharge.
H. Minimum Alternate Tax (MAT)

If book profit does not exceed Rs. 1 core
If book profit exceeds Rs. 1 crore
Income Tax
Surcharge
Education Cess
Sec. Higher Edu. Cess
Total
Income Tax
Surcharge
Education Cess
Sec. Higher Edu. Cess
Total
Domestic Company
10.00%
0.00%
0.20%
0.10%
10.30%
10.00%
1.00%
0.22%
0.11%
11.33%
Foreign Company
10.00%
0.00%
0.20%
0.10%
10.30%
10.00%
0.25%
0.205%
0.1025%
10.5575%
Note - If book profit of a company exceeds Rs. 1 crore, the minimum alternate tax cannot exceed the following:
Rs. 10 lakh + Book profit - Rs. 1 crore ) + Education Cess + Secondary Higher Education Cess.
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