DAILY FINANCIAL NEWS

TDS UNDER GST ACT : SECTION 51 OF CGST ACT

2020-08-07T12:07:00.002+05:30

Section 51 of the Central Goods and Services Tax (CGST) Act lays down the provisions of Tax deducted at source (TDS). The concept of TDS on GST was initially introduced in the Income Tax Act and has now been introduced in GST as well. The purpose of introduction of TDS on GST is only to enable the govt to have a trail of transactions and to monitor and verify the compliance.

The provisions of the Tds is as follows:

· Deductor: As per section 51(1) of the CGST Act, deductor will be:

1) Department or establishment of the Central Government or State Government; or

2) Local Authority; or

3) Governmental agencies; or

4) Such persons or category of persons as may be notified by the Government on the recommendations of the Council.

· Applicability: TDS @ 2% (1% each under SGST AND CGST ACT) is required to be deducted on payment made to the supplier of taxable goods or services of both where the value of such supply under a contract exceeds Rs. 2.5 Lakhs.

· Computation: following shall be excluded from contract value:

1) Central GST

2) State GST

3) Union Territory GST

4) Integrated GST

5) Cess

· Registration: The deductor have to take a separate registration as deductor even if it is registered as supplier.

· Exemption: The provisions of Tds do not apply in case of Exempt goods and services. TDS on GST would not be applicable if the Location of Recipient is different from the Location of Supplier and the Place of Supply.

· Return: Deductor must file GSTR-7 within 10th of the month succeeding the month in which deduction have made. GSTR-7A is a system generated certificate to be issued by the deductor within 5 days of furnishing GSTR-7.

Penal provisions: If the TDS Certificate is not issued within 5 days from the date of deposit with the Govt., the deductor would be liable to pay late fees of Rs. 100/- day. However, the late fees levied should not be more than Rs. 5,000 each under CGST and SGST Act.

PRESUMPTIVE TAXATION FOR PROFESSIONALS : SECTION 44ADA OF THE INCOME TAX ACT, 1961

2020-08-04T13:28:00.000+05:30

The Scheme for Presumptive Taxation was introduced under section 44ADA from the F.Y.2016-17. Section 44ADA provides a simple method of taxation for Specified Small professionals. Earlier, the presumptive scheme of tax was applicable only for small business. The presumptive scheme of taxation reduces compliance burden on small professions and facilitates ease of doing business.

Eligilble Business:

The scheme is available to the following Assessee:-

(i) who is engaged in any profession referred to in section 44AA(1) such as legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette; and

(ii) Whose total gross receipts does not exceed Rs.50 lakhs in a previous year.

Presumptive Income:

Presumptive income would be a sum equal to 50% of the total gross receipts, or, as the case may be, a sum higher than the aforesaid sum claimed to have been earned by the Assessee.

Eligible Assessee:

Resident Individual, Resident HUF and Resident Partnership Firm (Not Including LLP).

Expenditure not allowable:

(i) Any deduction allowable under the provisions of sections 30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed.

(ii) In case the Assessee is a firm of Professional's, salary and interest paid to partners is not deductible even though it is within the limit specified under section 40(b).

Deemed written down value:

Written down value of any asset used for the purpose of the profession of the Assessee will be deemed to have been calculated as if the Assessee had claimed and had actually been allowed the deduction in respect of depreciation for the relevant assessment years.

Maintenance of Books of Accounts and Audit not required:

Eligible Assessee opting for presumptive taxation scheme will not be required to maintain books of account under section 44AA (1) and get the accounts audited under section 44AB in respect of such income.

Advance Tax:

Eligible Assessee is required to pay advance tax by 15th March of the financial year.

Opting IN and OUT of the scheme:

Assessee can opt in and opt out of Sec.44ADA at any time without any restriction. Unlike Sec.44AD for business, a professional can opt in and opt out at any time without 5 year restriction.

MOST USEFUL M.S. EXCEL FORMULAS FOR PROFESSIONALS

2020-08-03T12:57:00.000+05:30

In my experience working in finance the following are really common, grouped by category:

Present Value & Rate of Return

· XIRR() - Finds the internal rate of return for a set of cash flows and cash flow dates, using Act/365 day-counting and semi-annual compounding.

· XNPV() - Finds the net present value for a set of cash flows and cash flow dates, using Act/365 day-counting and semi-annual compounding. A user provides the annualized yield in decimal format.

· IRR() - Finds the internal rate of return for a set of cash flows, assuming equivalent length time periods between each cash flow.

Mortgages

· PMT() - Solves for the fully amortizing payment of a mortgage assuming payments are separate by equal length time periods (i.e. using 30/360 day-counting for monthly payment).

· NPER() - Calculates the number of equal length time periods it would take to fully amortize a mortgage at a given fixed payment amount.

Array Range Manipulations

· OFFSET() - Creates an array range of a user defined size from any given input array range. This is used for a powerful technique in Excel sometimes called "Dynamic Ranging".

· INDIRECT() - Returns the value or values associated with a cell or array range specified using text. Since Excel has a special way of representing cell addresses, the text can be constructing dynamically to vary the output of this function. Again, this can be very powerful.

· SUMPRODUCT() - On the surface, this function merely takes the dot product of two arrays. However, underneath the hood, it can be used to do any of the next four functions (e.g. SUMIF(), SUMIFS(), COUNTIF(), COUNTIFS()). And it can be used to create dynamic ranges or even pivoted tables of normal form data. This is one of the most powerful functions in Excel when used appropriately.

· SUMIF() - Takes the sum of elements in an array, if a certain provided condition is met.

· SUMIFS() - Takes the sum of elements in an array, if certain provided conditions are met.

· COUNTIF() - Counts the elements in an array, if a certain provided condition is met.

· COUNTIFS() - Counts the elements in an array, if certain provided conditions are met.

· SMALL() - Returns the n-th smallest element of an array range, where n is provider by the user.

· LARGE() - Returns the n-th largest element of an array range, where n is provider by the user.

· TRANSPOSE() - Inverts the rows and columns of any input array range.

Lookup & Matching Functions

· INDEX() - Finds an element horizontally and/or vertically in an array range using integer addresses starting at [1,1] = [row, column].

· MATCH() - Returns an integer corresponding to where an element is located in an given one dimensional array with options to specify either an exact match or something close. If nothing is found, returns #N/A.

· VLOOKUP() - Combines INDEX() and MATCH() to find an element vertically in an array range.

· HLOOKUP() - Combines INDEX() and MATCH() to find an element horizontally in an array range.

Boolean Logic & Error Handling

· AND(), OR() - Returns TRUE or FALSE subject to boolean "and" or "or" definitions for any number of conditions.

· IF() - A basic conditional that does one thing if TRUE and another if FALSE.

· IFERROR(), IFNA() - Performs a formula unless a certain errors are encounter, then takes a different action.

· ISERROR(), ISNA(), ISBLANK() - Returns TRUE or FALSE depending on if a cell contains an error or some other specific criteria.

As mentioned above, a real mastery of Excel means doing manipulations quickly and without the use of a mouse. The "Copy Paste Special" feature (Ctrl + Alt + V) is invaluable in contributing to this, since it can be use to copy only the formulas or only the values of the buffered data copied.

Another excellent resource is the "Goal Seek" feature, which is a simplified version of the Excel Solver package. The "Goal Seek" feature can be accessed quickly by pressing Alt, then A, W, G (in that order).

TDS ON CASH WITHDRAWAL : SECTION – 194N OF INCOME TAX ACT, 1961

2020-08-02T22:18:00.000+05:30

The budget 2020 has reduced the threshold limit for TDS to Rs 20 lakh for taxpayers who have not filed their income tax returns for past three years. Such taxpayers withdrawing cash in excess of Rs 20 lakh have to pay 2% as TDS. Earlier, the Union Budget 2019 has introduced Section 194N for deduction of tax at source (TDS) on cash withdrawals exceeding Rs 1 crore to discourage cash payments. Section 194N is applicable in case of cash withdrawals of more than Rs 1 crore during a financial year.

Applicability

The section will apply to withdrawals made by any taxpayer including:

· An Individual

· A Hindu Undivided Family (HUF)

· A Company

· A partnership firm or an LLP

· A local authority

· An Association of Person (AOPs) or Body of Individuals (BOIs)

The following payers are covered under this section:

· Any bank (private or public sector)

· A co-operative bank

· A post office

Non applicability :

· Any government body

· Any bank including co-operative banks

· Any business correspondent of a banking company (including co-operative banks)

· Any white label ATM operator of any bank (including co-operative banks)

· Any other person notified by the government

Rate of TDS :

The payer will have to deduct TDS at the rate of 2% on the cash payments/withdrawals of more than Rs 1 crore in a financial year under Section 194N. In case the individual receiving the money who has not filed income tax return for three years immediately preceding the year, then the TDS is 2% on the cash withdrawals of more than Rs 20 lakh and up to Rs 1 crore, and 5% for withdrawal exceeding Rs 1 crore.

EPF (EMPLOYEE PROVIDENT FUND): PASSBOOK, BALANCE, CLAIM STATUS ETC.

2020-08-01T10:47:00.002+05:30

The three Social Security Schemes run by the EPF Organization are for the employees engaged in the Industries and establishments and EPFO constantly makes effort to provide better services. Information regarding all the available services and the application forms for Employees and Pensioners are available for download and the process for availing the benefits have been explained in the documents and FAQs. The women employees are also given the benefits at par and there are special benefits for the employees who had to leave the present job due to physical incapacitation. The youth of the country who are our potential customers either by becoming an entrepreneur or an employee can also collect all information on the facilities and the benefits provided by the EPFO.

Following are the services provided by EPFO to employees :

1. Members passbook. Visit “EPF Passbook Portal”, log in using UAN and password. Download/View passbook.

2. You can check your EPF balance by SMS. For this, Send ‘EPFOHO UAN LAN’ from registered mobile number to 7738299899.

3. You can also check balance by giving a missed call on 011-22901406 from your registered mobile number.

4. You can check your claim status.

5. There is a one employee one EPF account.

6. You can download ‘UMANG APP’ from playstore for easy view of passbook and checking your EPF balance.

7. You can register your Grievance on portal.

8. You can make an enquiry about Pension Payment.

9. EPF passbook portal https://passbook.epfindia.gov.in/MemberPassBook/Login

10. Grievance register portal https://epfigms.gov.in/

11. Pension Payment Enquiry portal https://epfigms.gov.in/

For making PAN CARD through Aadhar Card visit the link https://chingaridailynews.blogspot.com/2020/07/instant-pan-card-through-aadhaar-card.html

HOW TO FILE INCOME TAX RETURN : SELF GUIDE

2020-07-31T13:01:00.000+05:30

The last date to file income tax return (ITR) is JULY 31. Although you have more time, filing your return before the deadline comes with certain benefits such as carry forward of losses, you will also avoid paying late filing fees. If you file your ITR after the deadline you will have to pay late filing fees of up to Rs 10,000.

Now, everyone has to file ITRs digitally except for super senior citizens (that is those aged 80 years and above. To file ITR electronically, one must be registered on the e-filing website of the income tax department.

STEP-BY-STEP GUIDE TO FILE YOUR INCOME TAX RETURN (ITR):

1. Collect all the required documents required to file ITR like bank statements. form 26AS, Capital Gain Reports , Tds certificates etc.

2. You can download Form 26AS from the TRACES website. To download it, login to your account on the e-filing website, click on 'My Account' tab and select 'View Form 26AS'. The website will redirect you to the TRACES website to view and download the same.

3. Compute total income for the year. Total income is computed by adding incomes from five different heads and claiming all the relevant deductions allowed under the Income-Tax Act and setting off losses, if any.

4. Once you have computed your tax liability in the earlier step, deduct the taxes that have been already paid by you through TDS, TCS and Advance Tax during the year. Add interest, if any, payable under sections 234A, 234B and 234C.

5. If any additional taxes are due, individuals can be paid physically via cheque or online using challan ITNS 280.

6. ITR can be filed by downloading the software in Excel or Java utility. However, taxpayers who are eligible to file ITR-1 and ITR-4 also have the option to file it online without downloading any software utility.

7. If you are eligible to file ITR-1, then you can use option 'Prepare and submit online' without downloading the excel software utility.

8. The last step of ITR filing is verification. If you want to verify your tax-return electronically, you will not be required to send any documents to the tax department. However, if you wish to verify your return physically, then you will be required to send a duly signed copy of ITR-V/Acknowledgement to 'CPC, Post Box no. 1, Electronic City Post Office, Bangalore- 560100, Karnataka, India.'

9. Remember after you file your ITR, you have 120 days to verify it. If you do not verify your ITR, then it will be deemed as you have not file ITR. In case you forget to verify your ITR before the deadline, you can file a request to your assessing officer.

If you verify your ITR using an electronic method, then you will immediately receive the confirmation from the tax department regarding verification of your ITR. If you have sent ITR-V via post to the I-T department, they will send you an email confirming that your ITR-V has been received by the I-T department, i.e., your return stands verified.

MSME : MEANING, CLASSIFICATION AND REGISTRATION PROCESS

2020-07-30T11:12:00.001+05:30

The Ministry of Micro, Small and Medium Enterprises (MSME), a branch of the Government of India, is the apex executive body for the formulation and administration of rules, regulations and laws relating to micro, small and medium enterprises in India. MSME is basically classified into three parts based on Investment in Plant & Machinery/equipment and Annual Turnover which are:

Ø Micro: Investment in Plant and Machinery or Equipment is
Not more than Rs.1 crore and Annual Turnover is not more than Rs. 5 crore

Ø Small: Investment in Plant and Machinery or Equipment is
Not more than Rs.10 crore and Annual Turnover is not more than Rs. 50 crore

Ø Medium: Investment in Plant and Machinery or Equipment is
Not more than Rs.50 crore and Annual Turnover is not more than Rs. 250 crore

UDYAM REGISTRATION FORM - For New Entrepreneurs who are not Registered yet as MSME

For the registration of MSME visit the site https://udyamregistration.gov.in/and enter the required details and validate the Aadhar card. Following details are required for validation:

An enterprise for the purpose of this process will be known as Udyam and its Registration Process will be known as 'Udyam Registration'
A permanent registration number will be given after registration.
After completion of the process of registration, a certificate will be issued online.
This certificate will have a dynamic QR Code from which the web page on our Portal and details about the enterprise can be accessed.
There will be no need for renewal of Registration.
Our single window systems at Champions Control Rooms and at DICs will help you in the process.
Registration Process is totally free. No Costs or Fees are to be paid to anyone.
Aadhaar number shall be required for Udyam Registration.
The Aadhaar number shall be of the proprietor in the case of a proprietorship firm, of the managing partner in the case of a partnership firm and of a karta in the case of a Hindu Undivided Family (HUF).
In case of a Company or a Limited Liability Partnership or a Cooperative Society or a Society or a Trust, the organisation or its authorised signatory shall provide its GSTIN and PAN along with its Aadhaar number.

IMPACT OF CORONAVIRUS ON CHARTERED ACCOUNATNTS

2020-07-28T12:29:00.002+05:30

Lockdown was announced at a very tricky time for Chartered Accountants of the country. They need to change in working style of Chartered Accountants especially those who are doing practice solely or in partnerships with small teams. All disruptions, be it is political or social or economic or health-related one, motivate us to change, and if we fail to change ourselves with changing times, chances of our survival reduce significantly with each passing day, hence we must review our existing administrative processes and change them in a timely fashion so that we can serve our clients in an effective and efficient manner. Let’s talk about the administrative changes that Small and Mid-sized CA firms should adopt to increase their work efficiency:

1. Use cloud storage for storing of data so that it could be accessed from anywhere.

2. Try to renegotiate the professional charges for some period so that client feel less in burden and to think about to change you.

3. Shift to work from home for employees on rotation basis. It will save cost for you and your employee.

4. Give extra time to client to pay professional charges.

“Due to the COVID-19 pandemic, there is a significant impact on the global economies and the international financial markets,” ICAI President CA Atul Kumar Gupta said following the event. “This unique initiative of ICAI of bringing the global leaders of accountancy profession on a single platform and giving them the opportunity to share their views, ideas and suggestions for combating the COVID-19 challenge on reporting and assurance for the benefit of the accountancy profession as a whole has been very well appreciated by the viewers all around the globe.”

In a dynamic and challenging business environment, Chartered Accountants are looked upon as Complete Business Solution Providers. They are thoroughly trained practically in all avenues of Finance and Accounting.
The Institute of Chartered Accountants of India (ICAI) provides an opportunity both to employing organizations as well as young professional aspirants / experienced professionals to meet and explore the possibility of taking up positions in Industry. Due to coronavirus, ICAI is organizing placements through Video conference.

US-China conflict to impair Global Trade which is vital for India's reopening , says Raghuram Rajan

2020-07-25T11:07:00.001+05:30

As the US presidential election draws near, the conflict between America and China will escalate, impairing global trade which is "extremely important" for emerging markets like India and Brazil that are re-opening amidst COVID-19 pandemic, according to former RBI Governor Raghuram Rajan.

Cautioning that there will be "deeply damaged firms" in the economy, Rajan said the post-pandemic recovery has to be accompanied by a process of repair.
"There's going to be enormous bankruptcies in the United States certainly and quite possibly in Europe also as we repair the economy, reallocate resources, restructure capital structures," he said on Thursday at the PanIIT USA virtual conference titled 'The New Global Economic Norm: Post CoVID-19'.

"Certainly as we get closer to the US election, the conflict between the US and China is going to increase and that impairs global trade, which…is going to be extremely important going forward, especially for emerging markets like India, Brazil, Mexico, which are going to be significantly impaired by the virus and need some source of demand to pull them out as they start opening up again," he said.

The US election will be held on November 3. The contest is between incumbent President Donald Trump and Democratic presidential candidate Joe Biden.
"Global trade is going to be an important factor if they can jump on to it, whether it's trade in goods and services or trade in digital services, it's going to be very important and our countries desperately need an open world," Rajan said.

Rajan, an IIT Delhi graduate and the Katherine Dusak Miller Distinguished Service Professor of Finance at University of Chicago Booth School of Business, said that containment of the coronavirus in countries like the US and India has not happened despite lockdowns, while in some countries containment has been a 2-2.5 month process and virus cases have been brought down to the single digits leading to re-opennigs.

"There are countries, of course the United States being a prime example, but also India as well as Brazil, Mexico where the containment has not happened despite lockdowns, despite enormous costs. As a result, the cost of the virus is going to be significantly greater than for the countries that have been successful," he said.

Rajan said that for countries like India and the US that are still battling the virus, the main issue right now is to contain the virus, even as he asserted that "unfortunately the spread has become significant enough that containment is going to be very difficult".

INDIAN ECONOMY TO REVIVE SOON THAN WE EXPECT, SAYS FINANCE SECRECTARY

2020-07-24T10:35:00.001+05:30

India's economy will spring back to normal sooner than expected and may even make a sharp V-shaped recovery in the next financial year, two top finance ministry officials said, dismissing forecasts of a sharp contraction in GDP in the current fiscal. Monetizing of the fiscal deficit by the RBI was not currently on the table, one of them said.

Direct and indirect tax collections in the June quarter were encouraging and daily e-way bill data was also showing a positive trend, finance secretary Ajay Bhushan Pandey said.

Direct and indirect tax collections in the June quarter were encouraging and daily e-way bill data was also showing a positive trend, finance secretary Ajay Bhushan Pandey said.

"All these things are actually giving an encouraging signal that the economy is coming back to the rate sooner than what was being anticipated," Pandey said at an event of the Federation of Indian Chambers of Commerce & Industry (Ficci) on Thursday by video conference.

Tax collections

Income tax collections for the first quarter of the ongoing fiscal, which includes advance tax and tax deducted at source, were 80% of the year-ago level, Pandey said. These numbers should be seen in the context of corporate tax being cut to 22% from 30%, he said.

Goods and services tax (GST) collections of Rs 91,000 crore in May were at about 70% of the year earlier. This is expected to have improved in June, Pandey said, adding that the pace of transactions had risen compared to the previous months of lockdown. India's nationwide shutdown began on March 25 and was progressively eased in May.

Taylor Swift’s ‘cardigan’ Music Video……

2020-07-24T10:18:00.000+05:30

The first music video off folklore, Taylor Swift’s quarantine album proving stars are not like us because they are being productive in isolation, has arrived. Released Friday at the stroke of midnight, Swift answered some questions over on YouTube about “cardigan” and the new album, while fans waited for the big reveal. “The song is about a lost romance and why young love is often fixed so permanently within our memories,” she wrote about “cardigan.” “Why it leaves such an indelible mark.” This answer launched a thousand DMs in group chats everywhere with participants buzzing about what specific young love and lost romance Swift might be referring to. And even more DMs in groups chats full of Swift conspiracy theorists, who were already feasting on a number of would-be Easters eggs provided by one Karlie Kloss.

The video sees Swift climb inside a magical glowing piano, play a piano grown out of moss, nearly drown, and then climb back out of said magical piano to don a, of course, cardigan sweater. It’s a subdued sound, simple piano and a little synth and drums, with lyrics about feeling an “old cardigan under someone’s bed” and how “when you are young they assume you know nothing.” It’s anti-Lover, and it’s delightful.

In addition to writing and directing the video, Swift did her own styling and makeup for the shoot, she explained in a caption on Instagram on Thursday. Because, you know, there’s still a global pandemic going on and Swift is doing her part to help flatten the curve, as well as keep us all entertained. Everybody on set wore masks and a medical overseer was on site to keep things as safe as possible. Unclear if that same can be said for Swift’s “illicit affairs.”

GOVERNMENT JOB : FIND A JOB

2020-07-23T12:59:00.002+05:30

Institute for Stem Cell Science and Regenerative Medicine (InStem) is an Autonomous Research Institute of Government of India. It is dedicated to the study of stem cell science and regenerative medicine research. The Institute was established in the year 2009 and located in Bangalore, Karnataka. Applications for recruitment to the posts of Senior Enginers, Technical Officers, Administratie Officers, Assistants & Clerks are invited by the InStem for the recruitment year 2020. Candidates for these posts will be selected through Direct Recruitment, Deputation and Absorption Basis. Any Bachelor’s Degree Holder i.e. B.A / B.Sc / B.Com / B.E. / B.Tech / BCA / BBA Or CA / CMA / Other Academic Degree Holder candidates can apply online for this recruitment.

PLEASE VISIT THE BELOW LINK FOR OFFICIAL NOTIFICATION.....

https://www.instem.res.in/jobportal/

CHANDRASHEKHAR AZAD : A REVOLUTIONARY MAN

2020-07-23T12:42:00.001+05:30

Chandrasekhar Azad was born on 23 July 1906 in Bhabra, a tribal village. His father Pandit Sitaram Tiwari was a resident of Badar village in Unnao district of Uttar Pradesh. Azad's family settled in village Bhabra due to severe famine. His early life was spent in this village. It was here that he learned to operate the bow and arrow. The name of Chandrashekhar Azad, the fearless great patriot and revolutionary involved in the Kakori train robbery and the murder of Sanders, holds an important place in the history of Indian freedom struggle.

As a child, Azad was strongly influenced by Mahatma Gandhi. In December 1921, when Gandhiji had the initial phase of non-cooperation movement, at the age of just 14, Chandrasekhar became a part of this movement. In this the British also arrested him and then presented before the magistrate. Here, the magistrate was also shaken after hearing the answers given to the magistrate's questions. Actually, when Azad was produced before the magistrate, he first asked his name. In response, he said 'Azad'. The second question of the magistrate was the father's name. Azad said freedom. When the magistrate asked his home address in the third question, his answer was jail. With these answers, the magistrate was badly stung and sentenced to 15 lashes. On every whip, he kept saying 'Vande Mataram' and 'Mahatma Gandhi ki Jai'. Only then was Azad added in front of his name.

But when Gandhi postponed the non-cooperation movement in 1922, Azad was quite upset. After this, he was determined to liberate the country. After this, a young revolutionary introduced him to Ram Prasad Bismil, the founder of 'Hindustan Republican Association Revolutionary Party'. The Hindustan Republican Association was established in 1925. Azad was very impressed with Bismil. Seeing his dedication and loyalty, Bismil made Azad an active member of his organization. Azad along with his colleagues used to collect funds for the institution. Most of this money was looted and collected from the British government.

Chandrashekhar Azad made Jhansi his stronghold for a set time. He used to shoot with his comrades in the forests of Orchha, fifteen kilometers from Jhansi. Chandrasekhar Azad, being an inflexible shooter, used to train other revolutionaries as well as teach children in the name of Pandit Harishankar Brahmachari. He had become very popular among the locals with his pseudonym in Dhimarpur village. While living in Jhansi, Chandrasekhar Azad had also learned to drive.

In February 1931, at the behest of Ganesh Shankar Vidyarthi, he went to Anand Bhavan to meet Jawaharlal Nehru in Allahabad. But there Nehru refused to meet him. He then moved to Alfred Park in a rage. Sukhdev was also with him at this time. He was preparing his upcoming strategy here, when at the behest of an informer, a British contingent surrounded him there. Realizing the danger, Azad immediately removed Sukhdev from there and fired on the British. But when he had one last bullet left, he proved his words to be true by taking his own life from him. India will never forget this sacrifice made by him on 27 February 1931 at Alfred Park. After independence, this park was later renamed Chandrashekhar Azad Park and the Dhimarpura village in Madhya Pradesh where he lived was renamed Azadpura.

Asus ROG Phone 3 With Snapdragon 865+ SoC, 6,000mAh Battery Launched: Price in India and Features :

2020-07-22T22:11:00.001+05:30

Asus ROG Phone 3 has been launched as the company's latest gaming smartphone. The new model has almost the same dimensions of last year's ROG Phone 2, yet it comes with various hardware-level upgrades. The Asus ROG Phone 3 comes with Qualcomm Snapdragon 865+ SoC and includes a GameCool 3 heat dissipating system with a redesigned copper 3D vapour chamber and a larger graphite film over what's available on the existing model. The gaming phone also features AirTrigger 3 ultrasonic buttons and includes dual, front-firing speakers. The ROG Phone 3 also comes with a clip-on AeroActive Cooler 3 accessory that has a kickstand and built-in fan to reduce the surface temperature by up to 4-degree Celsius.

Asus ROG Phone 3 price in India, launch offers

The Asus ROG Phone 3 price in India has been set at Rs. 49,999 for the 8GB RAM + 128GB storage variant, while the 12GB RAM + 256GB storage option of the phone carries a price tag of Rs. 57,999. The retail package of both models comes bundled with an Aero case, though the top-end variant also includes the AeroActive Cooler 3 accessory. Moreover, the Asus smartphone will go on sale in the country through Flipkart starting August 6 at 12am IST.

Alongside the ROG Phone 3, Asus has brought a ROG Kunai 3 Gamepad at Rs. 9,999, TwinView Dock 3 at Rs. 19,999, Mobile Desktop Dock 2 at Rs. 12,999, a Neon Aero Case at Rs. 1,999, and a Lightning Armor Case at Rs. 2,999. The company has also launched a ROG Clip that lets you connect the phone to a PlayStation 4, Xbox, or Stadia controller at a price tag of Rs. 1,999. The ROG Cetra Headset was launched at Rs. 7,699, the ROG Cetra Core at Rs. 3,999, and the AeroActive Cooler at Rs. 2,999.

Asus ROG Phone 3 specifications, features

The dual-SIM (Nano) Asus ROG Phone 3 runs on Android 10 with ROG UI on top and features a 6.59-inch full-HD+ (1,080x2,340 pixels) AMOLED display with 19.5:9 aspect ratio, 144Hz refresh rate, 270Hz touch sampling rate, and HDR10+ support. The display also comes with a 2.5D Corning Gorilla Glass 6 protection and has a TUV Low Blue Light solution as well as a Flicker Reduction-certified technology for eye comfort. Under the hood, the phone has the octa-core Qualcomm Snapdragon 865+ SoC, along with Adreno 650 GPU and up to 12GB LPDDR5 RAM.

For photos and videos, the ROG Phone 3 has a triple rear camera setup that includes a 64-megapixel Sony IMX686 primary sensor that has an f/1.8 lens. The camera setup also has a 13-megapixel secondary sensor with a 125-degree ultra-wide-angle lens and a 5-megapixel tertiary sensor with an f/2.0 macro lens. All this comes as an upgrade over the dual rear camera setup on the ROG Phone 2 that had a 48-megapixel primary sensor and a 13-megapixel wide-angle shooter.

The ROG Phone 3 also has a 24-megapixel selfie camera sensor at the front, along with an f/2.0 lens. The phone also has up to 4K video recording support through its rear camera setup, while the front camera is capable of recording up to 1080p videos.

Asus has provided up to 256GB of onboard UFS 3.1 storage that doesn't support expansion through a microSD card. However, the phone does have NTFS support for external USB hard drives. Connectivity options include 5G, 4G LTE, Wi-Fi 6, Bluetooth v5.1, GPS/ A-GPS/ NavIC, USB Type-C, and a 48-pin side port. Sensors on the phone include accelerometer, ambient light, gyroscope, magnetometer, and a proximity sensor. There is also an in-display fingerprint sensor. Further, the phone includes ultrasonic sensors for the AirTrigger 3 and grip press features.

The ROG Phone 3 houses dual, front-facing speakers powered by ROG GameFX and Dirac HD Sound technologies. There is also Hi-Res audio support. Additionally, the handset has quad microphones with Asus Noise Reduction technology.

In terms of power, the ROG Phone 3 packs 6,000mAh battery that supports 30W fast charging support. The battery capacity is notably identical to that of the ROG Phone 2. Besides, the new phone measures 171x78x9.85mm and weighs 240 grams.

HARIYALI TEEJ 2020 : DATE, PUJA VIDHI,MUHURAT, TIMINGS, SAMAGRI, MANTRA

2020-07-22T21:36:00.000+05:30

सावन के मौसम में जब हर तरफ हर‍ियाली ही हर‍ियाली होती है यानी क‍ि धरती जब हरी चादर ओढ़ लेती है तब हर‍ियाली तीज का पर्व मनाया जाता है। यह पर्व सावन माह के शुक्ल पक्ष की तृतीया को मनाया जाता है। इस बार यह तिथि 23 जुलाई 2020 को पड़ रही है। हरियाली तीज तृतीया तिथि 22 जुलाई को शाम 07 बजकर 23 मिनट से आरम्भ होकर 23 जुलाई को शाम 05 बजकर 02 मिनट तक रहेगी. इसमें सुहागिन स्त्रियां निर्जला व्रत रखती हैं। हाथों में मेहंदी, नई चूड़ियां और पैरों में आलता लगाती हैं। इसके अलावा नए वस्त्र पहनकर देवी पार्वती की पूजा-अर्चना करती हैं।

हरियाली तीज की पूजा विधि क्या है?

हरतालिका तीज पूजा के लिए सबसे पवित्र और फलदायी समय सुबह का है। हरतालिका तीज की पूजा विधान निम्नानुसार है:

हिंदू महिलाएं सुबह उठती हैं और अनुष्ठानों के साथ शुरू करने से पहले पवित्र स्नान करती हैं । पवित्र स्नान भक्तों की आत्माओं को शुद्ध करने में मदद करता है|
फिर, महिलाएं नए कपड़े पहनती हैं (अधिमानतः हरे रंग के ), गहने और चूड़ियां पहनती हैं, बिंदी और हीना लगाती हैं क्योंकि वे सभी एक विवाहित महिला के प्रतीक हैं।
महिलाएं आमतौर पर हरे रंग के कपड़े पहनती हैं क्योंकि यह हरतालिका तीज के आगमन को दिखाती है|
भक्त भगवान शिव के मंदिरों की पूजा और देवी पार्वती और भगवान शिव से आशीर्वाद मांगने के लिए जाते हैं|
हरतालिका तीज के पूरे दिन महिलाएं निर्जल तीज उपवास रखती हैं|
भक्त भगवान शिव और देवी पार्वती की मूर्तियों को रेत और मिट्टी का उपयोग करके बनाते हैं और बाद में उन्हें पूजा स्टेशन (मंदिर) में रखकर उनकी पूजा करते हैं।
देवताओं की पूजा बिल्व पत्तियों, फूलों, विशेष भोजन, मिठाई और धूप की छड़ों के साथ की जाती हैं । महिलाएं तीज के लोक गीत गाती हैं और हरतालिका तीज कथा को भी सुनती हैं जो देवी पार्वती और भगवान शिव की दिव्य कहानी है
हरतालिका तीज उपवास पवित्र देवताओं और संबंधित देवताओं के मंत्रों का जप करके समाप्त होता है।
शाम को, महिलाएं एक बार फिर स्नान करती हैं और एक नई दुल्हन की तरह तैयार हो जाती हैं।
एक बार सभी अनुष्ठान पूरा हो जाने के बाद, महिलाएं अपने पैरों को छूकर अपने पतियों से आशीर्वाद मांगती हैं|

हरियाली तीज उपवास नियम क्या हैं?

हरतालिका तीज का अवसर देवताओं, भगवान शिव और देवी पार्वती के दिव्य पुनर्मिलन को चिह्नित करता है और उत्सव मनाने के लिए, महिलाऐं एक हरतालिका तीज व्रत करती हैं जिसे लोकप्रिय रूप से निशिवासर निर्जला व्रत के नाम से जाना जाता है। लेकिन उपवास को देखते हुए बहुत समर्पण की आवश्यकता होती है और पर्यवेक्षकों को उपवास को देखते हुए कुछ विशिष्ट नियमों का पालन करना आवश्यक होता है।

इस व्रत में महिलाएं खुद को पानी और भोजन लेने से रोकती हैं|
भक्त निर्जला उपवास करते हैं और यह निशिवासर निर्जला व्रत के रूप में व्यापक रूप से लोकप्रिय है क्योंकि पर्यवेक्षकों को पानी की एक बूंद पीने की भी अनुमति नहीं होती है।
सभी अनुष्ठान करने के बाद, महिला भक्त अगली सुबह इस व्रत का समापन करती हैं |

हरियाली तीज पर पूजा समाग्री

हरियाली तीज की पूजा में काले रंग की गीली मिट्टी, पीले रंग का कपड़ा, बेल पत्र , केले के पत्ते, धतूरा, आंकड़े के पत्ते, तुलसी, शमी के पत्ते, जनेऊ,धागा और नया कपड़ा रखें. वहीं, पार्वती शृंगार के लिए चूडियां, महौर, खोल, सिंदूर, बिंदी, बिछुआ, मेहंदी, आल्ता, सुहाग पूड़ा, कुमकुम, कंघी, सुहागिन के श्रृंगार की चीजें होनी चाहिए. इसके अलावा श्रीफल, कलश, अबीर, चंदन, तेल और घी, कपूर, दही, चीनी, शहद ,दूध और पंचामृत आदि एक थाली में सजा लें. पूजा शुरू करने से पहले काली मिट्टी के प्रयोग से भगवान शिव और मां पार्वती तथा भगवान गणेश की मूर्ति बनाएं. फिर थाली में सुहाग की सामग्रियों को सजा कर माता पार्वती को अर्पित करें.

TEEZ 2020 : SIXTEEN MAKEUP BY WOMEN

2020-07-22T11:38:00.000+05:30

Hariyali Teej Makeup: The festival of Hariyali Teej is on 23 July. This festival is dedicated to women. On this day, women fast for the long life of the groom and husband and worship sixteen Shiva and Goddess Parvati by doing sixteen adornments.

Hariyali Teej 2020: Women make sixteen makeup on the day of Hariyali Teej. Sixteen makeup is a sign of unbroken good fortune. That's why women of greenery Teej wait all year long. The rainy season is happy on the Teej and the happiness of the rainy season appears as greenery on the earth. Greenery is a sign of new creation. Lord Shiva is called the father of new welfare and new creation.

Chaturmas have started. Chaturmas is the first month of Sawan. Hariyali Teej is an important festival of Sawan month. On this day, the first meeting of Lord Shiva and Goddess Parvati took place. For Suhagin women, this festival inspires a happy married life. On this day, women make up sixteen. Let's know which makeup comes under sixteen makeup :

Ø Makeup of flowers: In sixteen makeup, it is considered auspicious to decorate with flowers. Humidity grows in the rainy season. The power of the sun and the moon wanes during the rainy season. Hence laziness comes in this season. To keep the mind happy, applying flowers to hair is considered good. The aroma of blooms provides an energy.

Ø Bindi or hinges on the forehead: It is also considered as a makeup. By applying vermilion on the forehead, positive energy is felt. It also provides mental peace. Sandalwood is also applied on this day.

Ø Vermilion in the demand: To put vermilion in the demand is a sign of a honeymoon, while applying vermilion at this place, it improves the face. It also has its scientific benefits. Applying vermilion in mang also helps in controlling the electrical energy in the body.

Ø Mangal Sutras in the throat: Wearing Mangal Sutras or necklaces with pearls and gold helps to curb the negative energy of the planets, while it also increases immunity. Wearing gold jewellery around the neck does not cause cardiovascular diseases.

Ø Coil in the ears: Wearing jewelery or vali in the ear does not cause mental stress. Eye piercing intensifies eyesight. It is also helpful in reducing headache.

Ø Golden hinges on the forehead : Golden hinges on the forehead enhance the beauty of women, while the nervous system of the brain is also good.

Ø Bracelets or Bangles: Wearing bracelets or bangles in the hands helps in circulation of blood. It does not cause fatigue. Also, do not let the hormones deteriorate.

Ø Armlet: Wearing it keeps blood flow in arms. Relieve pain At the same time, it enhances beauty.

Ø Waistband: Wearing it reduces stomach problems. Many diseases are prevented. The risk of getting a disease like hernia is less.

Ø Payal: Payal applies beauty to the feet while wearing them conserves the physical electrical energy emanating from the feet in the body. One of its major functions is to prevent fat from increasing in women, while silver anklets make the bones of the legs strong.

Ø Mehndi: There is a tradition of applying mehndi on greenery Teej. Women especially apply henna on this day. It is one of the major makeup in sixteen makeup. Mehndi provides coolness to the body and cures skin diseases.

N95 MASK : IMPORTANT THINGS TO KNOW

2020-07-22T11:04:00.001+05:30

The use of valved respirator N95 masks is detrimental to the measures adopted for preventing the spread of coronavirus,' Rajiv Garg, DGHS, the health ministry said

Face masks have become an integral part of our daily lives following the outbreak of coronavirus pandemic. Touted as the first measure to protect against virus, masks have become mandatory for all leaving their homes.

But, are you using the correct mask to prevent COVID-19? The health ministry on Monday warned against "inappropriate use of N95 masks, especially those that contain respiratory valves."

In a letter to all states and union territories, Rajiv Garg, the director general of health services, ministry of health said "It is to bring to your knowledge that the use of valved respirator N95 masks is detrimental to the measures adopted for preventing the spread of coronavirus as it does not prevent the virus from escaping out of the mask."

View of Experts:

A N95 mask with valve filter the air inhaled by the wearer for comfortable breathing. The doctors and researchers across the world have warned against using the N95 masks with a respiratory valve.

The valve in your N95 mask may be a 'one-way valve' which is only going to protect the person wearing it. One-way valve does not filter aerosols coming out of your mouth. It will not protect anyone around that person from potential exposure to virus they exhale.

“The ones with the valves or openings on the front are NOT safe, and may actually propel your germs further," San Francisco department of public health wrote on Twitter.

The health ministry encouraged public to use home-made face masks. Any cotton clothes can a used as a cover for face and mouth. The ministry had earlier issued an advisory on how to make protective face covers at home.

Aston Villa vs Arsenal: Hosts Out of Relegation Zone After Beating Gunners 1-0

2020-07-22T10:52:00.001+05:30

Aston Villa pulled themselves out of the relegation zone for the first time since February 28 this year thanks to a lone strike from Trezeguet in the first half that condemned Arsenal to a 1-0 defeat in a Premier League match on Tuesday. The Gunners’ hopes of a top-seven finish and thus ensuring European football through PL has thus ended and they will now have to rely on winning FA Cup to do that.

The defeat also ended Arsenal’s run of two straight wins which saw them beat Liverpool (Premier League) and Manchester City (FA Cup) and they will finish outside the PL top-six for the first time in 25 years.

It was Aston Villa’s night well before the contest had begun as Manchester City earlier thumped bottom-dwellers Watford 4-0 and thus leaving Dean Smith’s men to record a 1-0 win to move out of the relegation zone. And they achieved just that thanks to a corner kick that escaped everyone and an unmarked Trezeguet fired home a low shot to put Villa ahead in the 27th minute.

This was Aston Villa’s first PL win over Arsenal at home since December 1998 as they ended a wretched run of 17 matches without a win against the visitors.

Aston Villa next face West Ham on the final day of the league and have the survival in their own hands now.

“We had seen Watford play earlier and get beat. We knew we had to get a win to even catch them up,” Villa manager Smith told BBC Sport. “By getting the win it puts our fate in our own hands.

“There was a lot of character and a lot of courage from the players. It was a massive performance and I am proud of the players for that but now we have to recover and get ready for our cup final. We’re working hard to maintain our status and the last three results have shown that,” he added.

OnePlus Nord With Snapdragon Launched: Price in India and Features :

2020-07-21T23:28:00.003+05:30

OnePlus Nord has finally been launched months after being teased online and surfacing on the rumour mill as the OnePlus Z and OnePlus 8 Lite. The new smartphone, which is the first in the company's “affordable smartphone product line”, comes in three distinct configurations. It is also touted to deliver a flagship camera experience. The OnePlus Nord comes with a hole-punch display design and flaunts quad cameras at the back. The phone also offers 5G connectivity. Moreover, the company claims that it has provided almost 300 optimisations to the OnePlus Nord to provide a “Fast and Smooth” experience.

OnePlus Nord price in India, sale details

The OnePlus Nord price in India starts at Rs. 24,999 for the 6GB RAM + 64GB storage variant that is exclusive to the country. The phone also comes in 8GB + 128GB storage option at Rs. 27,999 and the top-of-the-line, 12GB + 256GB storage model at Rs. 29,999. There are two colour options to choose from, namely Blue Marble and Gray Onyx; however only the 8GB and 12GB RAM model will get both options, the base variant will only be sold in Gray Onyx colour.

On the availability part, the OnePlus Nord will be available for purchase in India through Amazon and OnePlus.in starting August 4; however, only the 8GB and 12GB RAM variants will be offered initially. The 6GB + 64GB version will arrive in September. Unlike Xiaomi and other companies, OnePlus will be offering the Nord as open sale from day one.

The pre-booking open July 22 via OnePlus Experience Stores and on July 28 via Amazon India. There will also be an early access sale for OnePlus Red Cable Club members on August 3 via OnePlus.in and the company's offline stores.

In terms of the offers, the phone buyers will get Rs. 2,000 discount with purchases made using American Express cards. Additionally, the buyers will get Rs. 6,000-worth of benefits from Reliance Jio. OnePlus Red Cable Club members will exclusively get extended warranty and assured buyback rates, 50 GB worth of free OnePlus Cloud storage and other third party benefits.

Alongside the OnePlus Nord, OnePlus has brought the OnePlus Buds as its first truly wireless (TWS) earbuds with a price tag of Rs. 4,990.

REPLY TO A NOTICE U/S 143(1) OF INCOME TAX ACT

2020-07-21T21:46:00.000+05:30

Under Section 143(1) the tax department completes the assessment without calling you to the department. Based on the return filed by you, the department checks

· The arithmetical errors in the return or

· Any incorrect claim or deductions made.

· Incorrect brought forward Loss claimed

· Mismatch of dis allowance of expenditure mentioned in audit report and income tax return

· Income appearing form 26AS, but not considering in return.

The intimation u/s 143(1) will have two columns, (a) the tax determined as per the return filed by you (b) the tax determined by the department after making any changes. If the Intimation u/s 143(1) doesn’t show any difference (or mismatch), keep this document along with a copy of Income tax return filed by you as proof of completion of assessment. In case of mismatch in the Intimation, you can follow the followings steps :

Step 1: compare two columns, (a) As provided by Tax Payer in Return of Income (b) As computed under section 143(1) and check the difference, find out the reason for the difference.

Step 2: File online rectification application u/s 154(1) correcting the mistake appearing in the intimation received u/s 143(1).

Step 3: After filing rectification u/s 154(1) login to ePortal of the income tax department and file online response.

Step 4: File online grievances if you are not satisfied with processing of your return/rectification return by Central Processing Center (CPC).

I would be glad to know your doubts or queries. In case you need our assistance in relation to Intimation under section 143(1) of Income Tax Act 1961 , please feel free to post your query at ishugoel582@gmail.com.

INSTANT PAN CARD THROUGH AADHAAR CARD

2020-07-21T21:28:00.000+05:30

This facility is for allotment of Instant PAN (on near-real time basis) for those applicants who possess a valid Aadhaar number. PAN is issued in PDF format to applicants, which is free of cost. The applicant is required to type in her/his valid Aadhaar number and submit the OTP generated on the registered mobile number. Once the process is complete, a 15-digit acknowledgment number is generated. Once request is submitted, the applicant can check the status of the request at any time by providing her/his valid Aadhaar number and on successful allotment can download the PAN. The applicant will also receive a copy of the PAN in the e-mail id registered with the Aadhaar database.

HOW TO APPLY FOR PAN CARD :

a. To apply for PAN, please visit the e-Filing website of Income-tax department. (Url: www.incometaxindiaefiling.gov.in)

b. Click the link- 'Instant PAN through Aadhaar'.

c. Click the link- 'Get New PAN'.

d. Fill in your Aadhaar in the space provided, enter captcha and confirm.

e. The applicant will receive an OTP on the registered Aadhaar mobile number; submit this OTP in the text box on the webpage.

f. After submission, an acknowledgement number will be generated. Please keep this acknowledgment number for future reference.

g. On successful completion, a message will be sent to the applicant's registered mobile number and e-mail id (if registered in UIDAI & authenticated by OTP). This message specifies the acknowledgement number.

HOW TO DOWNLOAD PAN CARD :

a. To download PAN, please go to the e-Filing website of Income-tax department. (Url: www.incometaxindiaefiling.gov.in)

b. Click the link- 'Instant PAN through Aadhaar'.

c. Click the link- 'Check Status of PAN'.

d. Submit the Aadhaar number in the space provided, then submit the OTP sent to the Aadhaar registered mobile number.

e. Check the status of application- whether PAN is allotted or not.

f. If PAN is allotted, click on the download link to get a copy of the e-PAN pdf.

In case of any doubt you can visit https://www.incometaxindiaefiling.gov.in/e-PAN/index-Faq.html

Government Job : Find a Job

2020-07-19T09:08:00.002+05:30

The Centre for Development of Advanced Computing (C-DAC) is a Government Operated Scientific Society in India. It is engaged in research in the fields of High-Performance Computing, Multi-lingual Computing and Heritage Computing, Professional Electronics, Software Technologies, Health Informatics, Education etc. Applications from candidates having Degree in Electronics Engineering / Electrical Engineering / Electrical & Electronics Engineering / Various Other Engineering Branch or MCA Degree holder candidates are invited by the C-DAC for recruitment to Adjunct Engineer Positions for Delhi & Pune Locations. Complete details regarding this recruitment are given below.

https://cdac.in/index.aspx?id=job_corp_CAE_2020

HAPPY SAWAN SHIVRATRI : 2020

2020-07-19T08:28:00.001+05:30

Happy Sawan Shivratri 2020 Wishes Images, Quotes, Messages, Status, Photos: Every year during the month of Shravan, devotees across the country unite in their devotion and faith for Lord Shiva on Shravan Shivratri. Considered as one of the most auspicious days, this year it falls on July 19.

Apart from praying, many devotees also observe fast and perform Maha Rudra-Abhishek puja seeking peace and prosperity, along with marital bliss.

During the holy month of sawan, millions of pilgrims carry the holy Ganga waters to offer to Lord Shiva. This is known as Kanwar Yatra. Subsequently, the “kanwariyas”, go to pilgrimage centres and temples of Lord Shiva to offer their prayers and the Holy water.

BHUJ : THE PRIDE OF INDIA

2020-07-19T08:13:00.001+05:30

Bhuj: The Pride of India is an upcoming Indian Hindi-language war action film directed, co-produced and written by Abhishek Dudhaiya. Set during the Indo-Pakistani War of 1971, it is about the life of IAF Squadron Leader Vijay Karnik, the then in-charge of the Bhuj airport who and his team reconstructed the IAF airbase with the help of 300 local women. The film features Ajay Devgn as Karnik, along with Sanjay Dutt, Sonakshi Sinha, Nora Fatehi, Sharad Kelkar, Ammy Virk and Pranitha Subhash.

Bhuj : Pride of India is a celebration of the 300 women of Madhapur in Gujarat lead by IAF squadron leader Vijay Karnik who played a pivotal part in India's victory in the 1971 Indo-Pak war. Karnik with his team, with the help of these local women created history by reconstructing the only IAF airstrip at Bhuj destroyed during war. Karnik was lauded for his valiant efforts which saved the day for the Indians. The film will be a tribute to unparalleled bravado displayed by not only Karnik but 300 women from the villages near Bhuj who accomplished this feat.

Bhuj The pride of India will directly release on digital. The film’s posters, featuring Ajay Devgn and Sanjay Dutt, debuted on Monday.

WHAT IS IMORTANT FOR A STUDENT – SCORING OR SKILLS ?

2020-07-15T12:02:00.001+05:30

Now, the world is full of competition. Every parents and students want to score more in their examination for a better future. Is this correct to judge a student from their marks? Marks or skills? Are a one of the person who is judging a student by their score? Now you will wonder to know that every student has different abilities. Education is the process of facilitating learning, or the acquisition of knowledge, skills, values, beliefs, and habits. It is not all about to score more in the examination. The score doesn’t decide the future of a student, but their skills and knowledge decide their future. We can see many examples world who could not succeed in their early life, but now everyone knows about them like :

Ø Stephen Hawking : A Physicist. At the age of 21, he diagnosed with ALS, a disease that shuts down their nerves system. Eventually, he lost ability to speak and move. But he proved to be leading scientist. He proved we can disable with our body but can’t with our mind and determination.

Ø Jack Ma : He is the founder of Alibaba, a leading E-commerce company. He was rejected from 30 jobs including KFC. Harvard rejected him 10 times. He failed in school & college exams. But he didn’t lose hope and keep working on and proved to be business tycoon.

Ø Jim Carrey : A famous comedian actor of Hollywood. He worked night shifts at factory. Worked as a janitor. He lived in a van. He fought with dyslexia, a disease.

Ø PM Narendra Modi : He was born a poor family. As a child, he helped his father in selling tea at a station. His teacher describes him as an average student. But now he is one of the powerful man of the world.