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2014-06-01T05:08:00.001-04:00

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2014-05-05T04:02:00.001-04:00

All I knew about Ranipet

2013-08-30T09:30:00.001-04:00

Origination of Ranipet:

Ranipet town was built around the year 1771 by Sadullakhan in honor of the youthful widow of Desingh Raja of Gingee (now its chengi) - who committed Sati upon her husband's death. Out of respect for Desingh Raja's valor and his wife's devotion, the Nawab formed a new village opposite to Arcot on the Northern bank of Palar river and named it as "Ranipettai".

The town gained importance since the establishment of European cantonment. About a mile west of Ranipet is a remarkable thope extending along the Palar river, for a distance of 4.8 Km which is known as 'Navlakh Bagh'. It is supposed to contain 9 lakhs of trees and hence the name "Navlakh Bagh".

The local legend states that when the Moghuls first occupied Arcot, the lands around were covered with woods, which the Nawab cut down. The birds that were deprived of their nesting places flocked to the palace and tormented the Nawab with their plaintive cries until he appeased them by planting this extensive thope.

Hospital

Dr.Ida Scudder first started a hospital here, which is a initiative for building Christian Medical College (CMC) in Vellore. The famous Christian Medical College and Hospital in Vellore started its function first by the name Scudder Memorial Hospital (SMH) in Ranipet.

Rail line

The second railway line of the Indian subcontinent started from Royapuram in North Madras to Ranipettai. The line was opened for traffic in July 1856.

According to information available with the Southern Railway, "Two trains each with coaches made by Simpson & Co, the leading coachbuilders of the day, inaugurated the service. One carried the Governor and 300 Europeans and the other with Indian invitees followed. The Illustrated London News gave a graphic description of the inaugural train passing across the arid plain of the Carnatic, frightening herdsmen and cattle."

"The complexity of the Indian Railway operations and the range of facilities required for the hierarchic and heterogeneous nature of the passenger traffic forced colonial railway authorities to build railway stations that reflect their Imperial power."

Industries

There are a number of large and medium scale leather industries making both finished leather and leather articles such as shoes and garments for export. There are other small scale industries in Ranipet mostly engaged in chemical, leather and tool making. These industries are the major lifeline for the town.

One of the oldest companies in Ranipet that was formed in early 19th century is East India Distilleries (EID). Messrs Parry and Company has an establishment here for the manufacture of chemicals and ceramic warestion. Parry named after Thomas Parry who sailed to India and started a merchant business in India. The branch of EID Parry located in Ranipet, is one of the largest ceramic plants in South India. In addition to Ceramics, this company also produces fertilizers in this location sold to farmers around the country. EID Parry also produces confectioneries in other locations.

After the acquisition of the company Johnson & Pedder, EID Parry also acquired the pride of producing Ballerina ceramic designs in India. Most residents, several decades ago, worked for EID Parry before the expansion of Sipcot Industrial complex and arrival of Central government aided engineering unit such as BHEL.

The town is home to the Boiler Auxiliaries Plant of Bharat Heavy Electricals Limited (BHEL), a major Central Government owned enterprise. Ranipet also has about 250 small scale engineering units catering mainly to BHEL. Ranipet, is probably the second largest fabrication cluster in India. Arcelor-Mittal's Dhamm processing Ltd has invested more than 100 crores . Metco Roof has acquired land for their new unit.

Malladi drugs and pharmaceuticals Ltd is located in Ranipet. They have 4 manufacturing units in Ranipet. Ranipet holds the credit of being the second largest leather industrial estate in India.

More than 60% of Asia’s leather production comes from Ranipet and it is the second largest foreign exchange earner in Tamil Nadu.

Some of the know industries are:

State Industries Promotion Corporation of Tamil Nadu Limited (SIPCOT) Industrial Complex on the Chennai- Bangalore Highway.
Thirumalai Chemicals Limited (TCL), started production of Phthalic Anhydride in 1976 in Ranipet, in South India.
Boiler Auxiliaries Plant of Bharat Heavy Electricals Limited (BHEL).
EID (East India Distilleries) Parry.
Malladi drugs and pharmaceuticals Ltd.

Ranipet is also noted for manufacturing beedi. The weekly cattle shandy here attracts numerous people from neighbouring areas.

Schools

Schools like Government higher secondary school, Vilva Ratna Villa (VRV) girls higher secondary school, and Little Flower Convent (LFC) , in the Ranipet, gave many scholars for decades. These schools still holds the fame and name for the educational services. Vetrimaaran, a Tamil film director, studied in Ranipet upto his tenth grade.

Facts

The historical Delhi Gate, situated on the banks of river Palar, is a major attraction.

Ranipet is 110 km from Chennai, by road. Walajah Road Junction Railway Station is the nearest railhead. The nearest airport is Chennai International Airport.

Ranipet in Tamil Nadu, known for its tanneries and chemical treatment units, is the lone Indian city to make it to the top 10 dirtiest and polluted industrial cities in the world.

Located about 100 miles upstream from Chennai, Ranipet is the fourth largest urban area in India with a 3.5 million population.

Although Ranipet is a medium-sized town, its problems pose a potential risk to the population of the nearby Vellore city.

A factory in Ranipet manufactures sodium chromate, chromium salts and basic chromium sulfate tanning powder used in the leather industry.

According to a study by the Tamil Nadu Pollution Control Board, nearly 15 lakh tonne of solid wastes accumulated over two decades of plant operation are stacked in an open yard on the premises contaminating the groundwater. The contamination has affected the health, resources and livelihood of thousands, the BI report said.

There is widespread fear that if the pollution level is left unchecked, the Palar basin, the main drinking water source in the region, could also be contaminated.

The very first statue for the father of India, Mahatma Gandhiji, is installed in ranipet after his death. Recently, the statue is renewed and placed in Ranipet government higher secondary school.

During British rule, Kamaraj was wanted by British. That time Kamaraj got sheltered in Ranipet. ()

There is also another fact that Ranipet is a gift given by arcot nawah to his wife as token of love.

Most of these facts and other information are gathered from websites and local folks. Please feel free to share more facts on Ranipet and let the future generation to knew and learn more about Ranipet.

Missed calls from +92 or +375 country code ?

2013-07-05T07:58:00.001-04:00

Missed call

Recently, I got enormous missed calls from a specific group of numbers starting with +92. After searching in the internet, I came up to know that these calls were from Pakistan code and they are fraudulent calls. Some of the service providers in India, alerted their customers regarding the same based on the advice from the Telecom Regulatory Authority of India (Trai).

Sometime back, Vodafone cautioned its customers against unidentified calls originating from Pakistan. "At Vodafone we care for your security. If you receive a missed call from an unidentified number starting with +92, do not call back or divulge any personal details,'' reads an SMS sent out to Vodafone customers. (+92 is Pakistan's international direct dialing code).

In same way, Airtel also issued a general advisory to caution Indian telecom customers who are being arbitrarily targeted by calls fraudulently claiming the recipient customer as being a Prize/Lottery Winner.

In these types of phone frauds, the customer returns a missed call to a +92 or +375 country code and inadvertently reaches a fraudster pretending to be representative of airtel or another Indian mobile operator and informs the customer of having won some lottery/prize money. The fraudster then attempts to trick the customer into divulging sensitive personal information and to pay a commission to receive the winnings. Such commission is usually asked to be paid via an international DTH operator’s recharge vouchers.

Lacking of sleep increases risk of heart disease

2013-07-03T09:10:00.004-04:00

Lacking of sleep increases risk of heart disease

Are you having too little sleep every night ?

Beware that you might have the possiblilty for triggering fatal heart attacks.

A good night’s rest will reduces chances of dying from cardiovascular disease.

Researchers looked at four positive lifestyle habits – taking exercise, a healthy diet, drinking alcohol in moderation, and not smoking – and then studied whether sleep was as important.

A healthy diet, proper exercise and moderate amount of alcohol consumption reduces the chance of cardiovascular disease.

However, the results will be improved by up to 22 per cent when you had a sufficient sleep. So have a nice sleep and be healthy.

How to add hyperlinks within the excel sheet

2013-04-27T06:20:00.002-04:00

Recently, while working in the excel, I was struggling to add hyperlinks to the cell within the worksheet. Finally got the solution for the problem. Add names to the cell in the sheets and link the cell to the name. So simple...

Launch the worksheet that want to you include link say worksheet 1.
Click the cell (A1 in Worksheet) that you want add link for.
In the Formula tab, on the Defined Names group, click Define Name.
Enter the name of the cell say Test, and then click OK.
Now right the cell say (A1 in sheet 2) where the hyperlink to be included and then click Hyperlink... or Ctrl + K.
Click Place in This Document, and select the navigation cell name under Defined Names.

Google honors Ella Fitzgerald (Google doodle)

2013-04-24T14:42:00.002-04:00

Google honors American jazz vocalist Ella Fitzgerald on her 96th birthday. She is commonly known as the “First Lady of Song”, the “Queen of Jazz” , and "Lady Ella". She was born on April 25, 1917, and died on June 15, 1996 at the age of 79.

Google doodle of Ella Fitzgerald

The doodle features with Ella Fitzgerald giving her stage performance. In which, the second 'G' of Google is replaced with Ella Fitzgerald in the foreground. Other accompanists playing a saxophone, trumpet, double bass and drums are seen in the background.

Lunar Eclipse on This April Full Moon Day - So Called Pink Moon Lunar Eclipse

2013-04-24T14:04:00.000-04:00

Lunar eclipse occurs when the Earth, the sun and the moon align, with the Earth in the middle. The shadow of the Earth falls on the surface of the moon when it is positioned exactly between the sun and the moon.

Pink Moon - Lunar Eclipse

This year's first of the three lunar eclipse will occur tomorrow. Interesting fact is the moon will be in Pink (Pink Moon). April's full moon is also called in different names as Seed Moon, Growing Moon, Full Sprouting Grass Moon, the Egg Moon, and Full Fish Moon. Any how in India we will have only partial lunar eclipse but at some part of the world, the lunar eclipse can be viewed fully. A tiny sliver of the Moon will be covered by the Earth's shadow at maximum of the partial lunar eclipse.

According to NASA, the shortest partial lunar eclipse of the 21st century will be on February 13, 2082, lasting only 25.5 minutes. NASA data also indicates that on September 28, 2034, the second shortest partial eclipse will last for 26.7 minutes. The April 25-26, 2013, partial lunar eclipse will last for 27 minutes, making it the third shortest lunar eclipse of this century. The lunar eclipse in various phases will begin at 11.32 pm tomorrow night and end at 03.43 am on April 26.

Habits That Destroys Your Brain

2013-04-21T04:12:00.001-04:00

The little habits you think that is simple would have negative impact on your brain, some of the habits are:

Habits That Destroys Your Brain

Rarely Talking - Intellectual conversations usually take a good effect on the brain. So do not be too proud to be quiet. Quality Chatting is very good for your health.
Thinking Too Hard - When sick Working hard or studying when the body condition is not fit also makes the ineffectiveness of the brain. Already know You are not healthy, you should rest and not impose your brain.
Smoking - If the cigarette has a lot of bad effects, everyone would already know. And there’s one more bad effects of cigarettes that were uncovered here. Smoking was very frightening effect on the brain!
Imagine, the human brain can gradually shrink and eventually loses its functions as diligent suck it smoky. No doubt the old time when even young ones, we are prone to Alzheimer (Alzheimer is a dementia disease).
Consuming Too Much Sugar - Too much sugar intake will prevent the absorption of protein and nutrients that makes the body get malnutrition and disrupted brain development. Therefore, reduce the consumption of your favorite sweets.
Skipping Breakfast - Many people underestimate the breakfast. And do not consume anything in the morning and caused the decline in blood sugar levels. This resulted in a lack of input of nutrients to the brain which finally ended in the decline of the brain. The best breakfast in the morning is not a heavy foods such as special burger, but a glass of water and a glass of fresh fruit juice is enough. Compact and useful for the body!
Air Pollution - The brain is part of the body absorbs the most air. Too long in the environment by polluting the air makes the brain works inefficiently.
Gluttony - Too much to eat can harden the blood vessel of the brain that usually leads to the decline of mental powers. So eat a normal portion. Familiarize yourself with how to help stop eating before you’re stuffed.
Sleep Deprivation - Sleep gives the brain a chance to rest. Often neglect to sleep makes the brain cells to die from exhaustion. But do not get too much sleep because it can make you become lazy and slow. Should sleep 6-8 hours a day for healthy and fit.
Covering one’s head during sleep - Sleeping with the head covered is a bad habit that is very dangerous because the carbon dioxide produced during sleep makes the brain concentrated with pollutant. Do not be surprised if over time the brain becomes damaged.
Lack of Brain Stimulation - Thinking is the best way to train the brain works.Less thought would make the brain shrink and ultimately does not work optimally. Diligent reading, listening to music and playing (chess, Scrabble, etc.) will make your brain used to think actively and creatively.

Tamil and its significance

2013-04-20T09:46:00.002-04:00

தமிழ் எழுத்து பிறந்த கதை அறிவோமா?

Tamil and its significance

அ, ஆ, இ, ஈ, உ, ஊ, எ, ஏ, ஐ, ஒ, ஓ, ஒள (உயிர் எழுத்துக்கள்)
நாக்கு வாயின் மேல் அண்ணத்தைத் தொடாமலும் காற்றின் உதவியால் மட்டுமே ஏற்படும் ஒலி.
உயிருக்கு முதன்மையானது காற்று என்பதால் காற்றை மட்டும் பயன்படுத்தி ஏற்படும் இவ்வொலிகளை உயிர் எழுத்துக்கள்.

க், ங், ச், ஞ் ட், ண், த், ந், ப், ம், ய், ர், ல், வ், ழ், ள், ற், ன் (மெய் எழுத்துக்கள்)
நாக்கு வாயின் மேல் அண்ணத்தைத் தொடும்.
இவ்வொலிகளை ஏற்படுத்தும்போது காற்றின் பங்கைவிட உடலின் பங்கு அதிகம் என்பதால் இவற்றுக்கு மெய்யொலிகள் என்று பெயர் சூட்டப்பட்டது.

உயிர் எழுத்துக்கள்: 12
மெய் எழுத்துக்கள்: 18
உயிர்மெய் எழுத்துக்கள்: 216
ஆய்த எழுத்து: 1
தமிழ் எழுத்துக்கள் மொத்தம்: 247

நம்மொழிக்கு தமிழ் என்று எப்படி பொருள் வந்தது என்பதைக் காண்போம்.

க, ச, ட, த, ப, ற - ஆறும் வல்லினம்.
ங, ஞ, ண, ந, ம, ன - ஆறும் மெல்லினம்.
ய, ர, ல, வ, ழ, ள - ஆறும் இடையினம்.

உலக மாந்தன் முதல் முதலில் பயன்படுத்திய உயிர் ஒலிகள் அ(படர்க்கை), இ(தன்னிலை), உ(முன்னிலை) என்பது பாவாணர் கருத்து.
தமிழின் மெய் எழுத்துக்களில் வல்லினத்தில் ஒன்றும், மெல்லினத்தில் ஒன்றும், இடையினத்தில் ஒன்றுமாக மூன்று மெயெழுத்துக்களைத் தேர்ந்தெடுத்தனர். அவை த், ம், ழ் என்பவை.

இந்த மூன்று மெய்களுடன் உலகின் முதல் உயிரெழுத்துக்களை வரிசைப்படுத்தி முறையே கூட்டி த்+அ கூடி 'த' வாகவும், ம்+இ கூடி 'மி' யாகவும், ழ்+உ கூடி "ழு" வாகவும் என்று தமிழு என்று ஆக்கி, பிறகு கடையெழுத்திலுல்ல உகரத்தைத் நீக்கி தமிழ் என்று அழைத்தனர். அழகே அமுதே அழகிய மொழியே எனதுயிரே!

Britain's 'Iron Lady' Margaret Thatcher Has Died of Stroke

2013-04-08T10:06:00.000-04:00

Britain's only woman prime minister, the unyielding, outspoken Thatcher led the Conservatives to three election victories, governing from 1979 to 1990, the longest continuous period in office by a British premier since the early 19th century.
A grocer's daughter with a steely resolve, she was loved and loathed in equal measure as she crushed the unions, privatised vast swathes of British industry, clashed with the European Union and fought a war to recover the Falkland Islands from Argentine invaders.
She struck up a close relationship with U.S. President Ronald Reagan in the Cold War, backed the first President George Bush during the 1991 Gulf War, and declared that Soviet leader Mikhail Gorbachev was a man she could do business with.

Margaret Thatcher

"We've lost a great leader, a great prime minister and a great Briton," Prime Minister David Cameron said.

"Her legacy will be the fact that she served her country so well, and she saved our country and she showed immense courage in doing so, and people will be learning about what she did and her achievements in decades, probably centuries to come."

Cameron cut short a visit to Europe to return to Britain after the death was announced and British flags at Cameron's official residence, 10 Downing Street, were lowered to half mast.
Mourners began to lay flowers outside her house in Belgravia, one of London's most exclusive areas. One note said: "The greatest British leader."

Thatcher died peacefully on Monday morning, said Lord Bell, a spokesman for the family. She had been in poor health for months and had declined into dementia in her final years.
"I think she will be remembered as one of the greatest prime ministers this country has ever had," Bell said.

"I'm sure she will be remembered in the context of other great men like Winston Churchill. She made a real difference to the way we live our lives," Bell said.

The British government said Thatcher would have a ceremonial funeral with military honours at London's St Paul's Cathedral, which falls short of a full state funeral, in accordance with the wishes of her family.

'THE LADY'S NOT FOR TURNING'

The abiding images of her premiership will remain those of conflict: huge police confrontations with the miners' union, her riding a tank in a white headscarf, and flames rising above Trafalgar Square in the riots over an unpopular local tax which ultimately led to her downfall.

"It's very sad to hear of her death but her legacy and death are two different things. Politically, she did not leave a good legacy for the working class," Kevin Robertson, a 39-year-old garage manager, told Reuters in Edinburgh.

To those who opposed her she was blunt to a degree. "The lady's not for turning", she once famously informed members of her own Conservative Party who were urging her to moderate her policies.

Others who crossed her path, particularly in Europe, were subjected to withering diatribes often referred to as "handbaggings", named after the black leather bag she invariably carried.

Queen Elizabeth said she was sad to hear the news of Thatcher's death and sent a message of sympathy to her family.

"Her memory will live long after the world has forgotten the grey suits of today's politics," said London Mayor Boris Johnson.

From: in.reuters.com

Why do we go to temple?

2013-03-29T10:17:00.001-04:00

கோயிலுக்கு நாம் ஏன் செல்ல வேண்டும்? (ஒரு அறிவியல் பூர்வமான அலசல்)

Why do we go to temple

இதைப் படிக்க ஆரம்பிக்கும் முன் இது எல்லா ஃபாஸ்ட்ஃபுட் கோயில்களுக்கும் பொருந்தாது என்பதை கவனத்தில்கொள்ள வேண்டும். எல்லா லட்சணங்களையும் கொண்டிருக்கும் கோயில்களுக்கு மட்டும் தான் இது. பழங்காலத்து கோயில்களில் எல்லாம் இது 100% சதவிகிதம் உள்ளது.

எப்படி எனறு கேட்பவர்களுக்கு கொஞ்சம் விளக்கமாக சொல்கிறேன்.:

பூமியின் காந்த அலைகள் அதிகம் வீசப்படும் இடங்கள்தான் இந்த கோயில்களின் சரியான லொகேஷன். இது பொதுவாக ஊருக்கு ஒதுக்குபுறமான இடங்கள், மலை ஸ்தலங்கள் மற்றும் ஆழ்ந்த இடங்கள் தான் இதன் ஐடென்டிட்டி.

கோயில்களில் ஒரு அபரிதமான காந்த சக்தியும், பாஸிட்டிவ் எனர்ஜியும் அதிகம் கொண்டிருக்கும். இது நார்த் போல் சவுத் போல் திரஸ்ட் வகை ஆகும். முக்கிய சிலைதான் இந்த மையப்பகுதியில் வீற்றீருக்கும். அதை நாம் கர்ப்பகிரகம் அல்லது மூலஸ்தானம் என கூறுவோம்.

இந்த மூலஸ்தானம் இருக்கும் இடம் தான் அந்த சுற்று வட்டாரத்திலேயே அதிகம் காணப்படும் அந்த காந்த மற்றும் பாஸிட்டிவ் எனர்ஜி. பொதுவாக இந்த மூலஸ்தானம் சுயம்பாக உருவாகும் அல்லது அங்கே கிடைக்க பெறும் சிலை அப்புறம் தான் கோயில் உருவாகும்.

நிறைய கோயில்களின் கீழே அதுவும் இந்த மெயின் கர்ப்பகிரகத்தின் கீழே சில செப்பு தகடுகள் பதிக்கபட்டிருக்கும் அது எதற்கு தெரியுமா? அது தான் கீழே இருக்கும் அந்த எனர்ஜியை அப்படி பன்மடங்காக்கி வெளிக் கொணரும்.

அதுபோக எல்லா மூலஸ்தானமும் மூன்று சைடு மூடி வாசல் மட்டும் தான் திறந்து இருக்கும் அளவுக்கு கதவுகள் இருக்கும். இது அந்த எனர்ஜியை லீக் செய்யாமல் ஒரு வழியாக அதுவும் வாசலில் இடது மற்றும் வலது புறத்தில் இருந்து இறைவனை வணங்கும் ஆட்களுக்கு இந்த எனர்ஜி கிடைக்கும்.

இது உடனே தெரியாமல் இருக்கும் ஒரு எனர்ஜி. ரெகுலராய் கோயிலுக்கு செல்லும் ஆட்களுக்கு தெரியும் ஒரு வித எனர்ஜி அந்த கோயிலில் கிடைக்கும் என்று.

அது போக கோயிலின் பிரகாரத்தை இடமிருந்து வலமாய் வரும் காரணம் எனர்ஜியின் சுற்று பாதை இது தான் அதனால் தான் மூலஸ்தானத்தை சுற்றும் போது அப்படியே எனர்ஜி சுற்றுபாதை கூட சேர்ந்து அப்படியே உங்கள் உடம்பில் வந்து சேரும். இந்த காந்த மற்றும் ஒரு வித பாசிட்டிவ் மின்சார சக்தி நமது உடம்புக்கும் மனதிற்கும் ஏன் மூளைக்கும் தேவையான ஒரு பாஸிட்டிவ் காஸ்மிக் எனர்ஜி.

மூலஸ்தானத்தில் ஒரு விளக்கு கண்டிப்பாய் தொடர்ந்து எரிந்து கொண்டிருக்கும் அது போக அந்த விக்கிரகத்திற்க்கு பின் ஒரு விளக்கு (இப்போது நிறைய கோயில்களில் பல்புதான்) அதை சுற்றி கண்ணாடி அது செயற்க்கை ஒளி வட்டம் வருவதற்க்கு அல்ல அது அந்த எனர்ஜியை அப்படி பவுன்ஸ் செய்யும் ஒரு டெக்னிக்கல் செயல்தான்.

அது போக மந்திரம் சொல்லும் போதும், மணியடிக்கும் போதும் அங்கே செய்யபடும் அபிஷேகம் அந்த எனர்ஜியை மென்மேலும் கூட்டி ஒரு கலவையாய் வரும் ஒரு அபரிதமான எனர்ஜி ஃபேக்டரிதான் மூலஸ்தானம்.

இவ்வளவு அபிஷேகம், கர்ப்பூர எரிப்பு, தொடர் விளக்கு எரிதல் இதை ஒரு 10க்கு 10 ரூமில் நீங்கள் செய்து பாருங்கள் இரண்டே நாளில் அந்த இடம் சாக்கடை நாற்றம் எடுக்கும் ஆனால் கோயிலில் உள்ள இந்த கர்ப்பகிரகம் மற்றும் எத்தனை வருடம் பால், தயிர், பஞ்சாமிர்தம், தேன், சந்தனம், குங்குமம், விபூதி மற்றும் எண்ணெய், சீயக்காய் போன்ற எவ்வளவு விஷயங்களை கொன்டு அபிஷேகம் செய்தாலும் இந்த இடம் நாற்றம் என்ற விஷயம் வரவே வராது.

அது போக கடைசியில் செய்யும் சொர்ணாபிஷேகம் இந்த எனர்ஜியை ஒவ்வொரு நாளும் கூட்டிகொண்டே செல்லும். பூக்கள், கர்ப்பூரம் (பென்ஸாயின் கெமிக்கல்), துளசி (புனித பேஸில்), குங்குமப்பூ (சேஃப்ரான்),கிராம்பு (கிளவ்) இதை சேர்த்து அங்கு காப்பர் செம்பில் வைக்கபட்டு கொடுக்கும் தீர்த்தம் ஒரு அபரித சுவை மற்றும் அதன் சுவை கோயிலில் உள்ளது போல் எங்கும் கிடைக்காது.

இதை ஒரு சொட்டு அருந்தினால் கூட அதில் உள்ள மகிமை மிக அதிகம். இதை ரெகுலராய் உட்கொண்டவர்களுக்கு இது ஒரு ஆன்டிபயாட்டிக் என்றால் அதிகமில்லை.

இதை மூன்று தடவை கொடுக்கும் காரணம் ஒன்று உங்கள் தலையில் தெளித்து இந்த உடம்பை புண்ணியமாக்க, மீதி இரண்டு சொட்டு உங்கள் உடம்பை பரிசுத்தமாக்க.

இன்று ஆயிரம் பற்பசை அமெரிக்காவில் இருந்து வந்தாலும் ஏன் கிராம்பு, துளசி, வேம்பின் ஃபார்முலாவில் தயாரிக்கும் காரணம் இது தான் இந்த தீர்த்தம் வாய் நாற்றம், பல் சுத்தம் மற்றும் இரத்ததை சுத்த படுத்தும் ஒரு அபரிதமான கலவை தான் இந்த தீர்த்தம்.

கோயிலுக்கு முன்பெல்லாம் தினமும் சென்று வந்த இந்த மானிடர்களுக்கு எந்த வித நோயும் அண்டியது இல்லை என்பதற்கு இதுதான் காரணம்.

கோயிலின் அபிஷேகம் முடிந்து வஸ்த்திரம் சாத்தும் போது மற்றும் மஹா தீபாராதனை காட்டும் போது தான் கதவை திறக்கும் காரணம் அந்த சுயம்புக்கு செய்த அபிஷேக எனர்ஜி எல்லாம் மொத்தமாக உருவெடுத்து அப்படியே அந்த ஜோதியுடன் ஒன்று சேர வரும் போது தான் கதவை அல்லது திரையை திறப்பார்கள் அது அப்படியே உங்களுக்கு வந்து சேரும் அது போக அந்த அபிஷேக நீரை எல்லோருக்கும் தெளிக்கும் போது உங்கள் உடம்பில் ஒரு சிலிர்ப்பு வரும் காரணம் இது தான்.

கோயிலுக்கு மேல் சட்டை அணிந்து வர வேண்டாம் என கூறுவதற்கும் இது தான் முக்கிய காரணம் அந்த எனர்ஜி, அப்படியே மார்பு கூட்டின் வழியே புகுந்து உங்கள் உடம்பில் சேரும் என்பது ஐதீகம். பெண்களுக்கு தாலி அணியும் காரணமும் இது தான்.

நிறைய பெண்களுக்கு ஆண்களை போன்று இதய நோய் வராமல் இருக்கும் காரணம் இந்த தங்க மெட்டல் இதயத்தின் வெளியே நல்ல பாஸிட்டிவ் எனர்ஜியை வாங்கி கொழுப்பை கூட கரைக்கும் சக்தி இருப்பதாக ஒரு கூடுதல் தகவல். மாங்கல்யம், கார் சாவி மற்றும் புது நகைகள் இதையெல்லாம் இங்கு வைத்து எடுத்தால் அந்த உலோகங்கள் இதன் எனர்ஜீயை அப்படியே பற்றி கொள்ளுமாம். இது சில பேனாக்கள் மற்றும் பத்திரிகை மற்றும் எல்லாவற்றுக்கும் பொருந்தும்.

கல் சிலையின் முன் வைத்து எடுக்கும் இவர்களை என்னவென்று கூறும் அறிவாளிகள் இதன் எனர்ஜிதான் அங்கிருந்து இதில் படும் என்பது தான் இதன் பிளஸ் பாயின்ட். எவ்வளவு பேர் பல மைல் தூரத்தில் இருந்து பயணம் செய்திருப்பினும் அந்த சில நொடிகளில் தரிசனம் கிட்டும்போது அந்த உடம்பில் ஒரு மென்மையான சிலிர்ப்பும், ஒரு வித நிம்மதியும் ஒரு எனர்ஜி வந்து மிச்சம் உள்ள எவ்வளவு பெரிய பிரகாரத்தையும் சுற்றி வரும் ஒரு எனர்ஜு ரீசார்ஜ் பாயின்ட் தான் இந்த கோயிலின் மூலஸ்தானம்.

அது போக கோயிலின் கொடி மரத்திற்க்கும் இந்த பரிகாரத்திற்க்கு ஒரு நேரடி வயர்லெஸ் தொடர்பு உண்டென்றால் அது மிகையாகது.

கோயில் மேல் இருக்கும் கலசம் சில சமயம் இரிடியமாக மாற இது தான் காரணம். கீழ் இருந்து கிளம்பும் மேக்னெட்டிக் வேவ்ஸ் மற்றும் இடியின் தாக்கம் தான் ஒரு சாதாரண கலசத்தையும் இரிடியமாக மாற்றும் திறன் படைத்தது.

அது போக கோயில் இடி தாக்கும் அபாயம் இல்லாமல் போன காரணம் கோயில் கோபுரத்தில் உள்ள இந்த கலசங்கள் ஒரு சிறந்த மின் கடத்தி ஆம் இது தான் பிற்காலத்தில் கண்டெடுக்கபட்ட லைட்னிங் அரெஸ்டர்ஸ்.

அது போக கொடி மரம் இன்னொரு இடிதாங்கி மற்றும் இது தான் கோயிலின் வெளி பிரகாரத்தை காக்கும் இன்னொரு டெக்னிக்கல் புரட்டக்டர்.

அது போக கோயில் கதவு என்றுமே மரத்தில் செய்யபட்ட ஒரு விஷயம் ஏன் என்றால் எல்லா ஹை வோல்ட்டேஜெயும் நியூட்ர்ல் செய்யும் ஒரு சிறப்பு விஷயம்.

இடி இறங்கினால் கோயிலின் கதவுகளில் உள்ள மணி கண்டிப்பாக அதிர்ந்து ஒருவித ஒலியை ஏற்படுத்தும் இதுவும் ஒரு இயற்கை விஷயம் தான். நல்ல மானிடர் இருவேளை கோயிலுக்கு சென்று வந்தால் மனிதனின் உடல் மட்டுமல்ல அவனின் மனதும் மூளையும் சுத்தமாகும்.

சுத்த சுவாதீனம் இல்லாதவர்களை கூட கோயிலில் கட்டி போடும் விஷயம் இந்த எனர்ஜி ஒரு மாற்றத்தை ஏற்படுத்தும் என்பது தான், நியதி.

கோயிலின் மடப்பள்ளியில் கிடைக்கும் புளியோதரை ஆகட்டும் சர்க்கரை பொங்கலாகட்டும் இந்த டேஸ்ட்டை எந்த ஒரு ஃபைவ் ஸ்டார் கிச்சனும் கொடுத்துவிட முடியாது என்பது தான் நியதி. சில கோயில்களில் இரண்டு அல்லது நாலு வாசல் இருக்கும் காரணம் இந்த எனர்ஜி அப்படியே உங்களுடன் வெளியே செல்ல வேண்டும் எனற மூத்தோர்கள் நமக்கு வகுத்த சூத்திரம் தான் இந்த கோயில் டெக்னாலஜி.

HTC One smartphone launch by April

2013-03-24T03:47:00.001-04:00

HTC One

HTC Corp said its latest smartphone, the HTC One, will roll out in three countries next week, but sales will be delayed in North America and other countries in Europe and the Asia-Pacific region.

HTC, which originally said it would launch the phone in 80 countries in March, recently said in a statement that sales would not kick off before the end of April across Europe, North America and the Asia-Pacific region.

The smartphone maker has been under pressure from bigger rivals Apple Inc and Samsung Electronics Co. The company said it has seen "unprecedented demand for and interest in" the new smartphone.

"We appreciate our customers' patience, and believe that once they have the phone in their hands they will agree that it has been worth the wait," HTC said.

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2013-02-17T11:42:00.003-05:00

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9 hours in an AC workplace may be disastrous

2013-02-15T05:19:00.001-05:00

9 hours in an AC workplace may be disastrous

We can't afford an office under a tree, but 9 hours in an AC workplace means you are at risk

They weren't lying when they said you can survive on love and fresh air. Being in open spaces, research has proved, strengthens your immunity since white blood cells that fight bacteria need oxygen to function effectively. A free supply of oxygen means your blood pressure and heart rate is in check since the body isn't overworking itself to acquire it.

Blood oxygen levels are also linked to serotonin, the 'happiness hormone', which is why you are more likely to slip into a refreshed, relaxed state when in green outdoors.

The hitch, of course, is that most urban residents end up spending close to nine hours a day in air-conditioned offices, often following it up with a whole night's sleep in closed, cool bedrooms.

Your lungs are the first hit, which is why respiratory infections including common cold, frequent headaches, itchy throat and symptoms of flu, are most common among young, urban professionals. Fresh air that helps the lung's airways to dilate, releasing airborne toxins from your system, is scant in swanky AC offices.

Dr Gauri Mankekar, consultant ENT surgeon at Hinduja Hospital, says an air conditioner is able to cause cooling through the process of evaporation. "Thanks to the very manner in which it functions, an AC ends up drying the mucous membranes in the nose and mouth," she says. Our nasal passages, sinuses and throat depend on moisture in the membranes for their immune functions. When moist, the immunity cells are able to attract and trap viruses, bacteria and allergens, acting as the body's first line of defence against airborne pathogens. Most air-conditioners aren't fitted with humidifiers, upping levels of dryness in the surrounding air.

This constant and direct exposure to cold, dry air can ruin the skin, robbing it off its elasticity, leaving it itchy, scaly and aged. Skin conditions like dermatitis and eczema are common among those who spend long hours in cool, dry recycled air, says dermatologist Dr Sushil Tahiliani.

More harmful than the low temperatures is the growth of mold, a microscopic fungi, that lives inside AC vents and ducts, with high moisture levels and dust offering it a good breeding ground.

While filters fitted in AC units are designed to prevent the spread of bacteria and virus, if not cleaned regularly, with the accumulation of pollutants over time, they end up hosting bacteria. "Since it's the same stale air that's re-circulated all day, we end up inhaling viruses and droplet infections," says Dr Mankekar. Ideally, filters should be cleaned once a month. When the AC serviceman arrives, make sure he uses anti-fungi chemical solutions instead of using a simple vacuum and brush that will only loosen the mold.

The corrective plan
- While working in a ventilated office isn't an option for most of us, try and reduce the number of time you sleep in a closed, AC room. Open all windows, doors and let in sunlight every morning. Air out your linen in between washing cycles.

- Make sure the office AC is set to 25 degrees. This 'average' temperature helps because it doesn't 'shock' a new entrant who might be walking in from the blistering heat outside. Sudden and extreme temperature fluctuations in the body can also affect the joints.

- Dr Mankekar suggests you layer your body with sufficient clothing inside AC rooms, and un-peel when outdoors.

- Install a warm mist humidifier at work, if possible. Else, keep a large vessel with a wide mouth filled with water in a corner of the office. It can work towards circulating moisture in the air. Keep yourself hydrated by drinking water every few hours, splashing your eyes with water and going out for a quick stroll during lunch hour to get a dose of sunlight and oxygen.

Valentine’s Day color code

2013-02-14T07:55:00.001-05:00

Expression of love and its acceptance doesn't need words. Though according to the view of true lovers eyes are best organ to express love and to accept it, but for Valentine's Day there are some color code and dress code. In fact it is the color which defines the things but this color is shown in form of dresses.

Here are the Valentine’s Day color code and its significance which symbolizes or mean the following expression.

Pink colored dress code: Pink is always a lovable color and dress of pink color signifies the person had accepted the proposal.

Orange colored dress code: Orange is a pure color and signifies eternal and pure soul and on Valentine day its meaning is that the person is going to propose with a pure heart.

Blue colored dress code: Blue is the color of sea and it can accept anything. Valentine's Day blue color is the symbol indicating that I am free.

Green colored dress code: Green is a color which indicates acceptance. Valentine’s Day green color dress code indicates that the person is waiting for the proposal.

Black colored dress code: Black is a negative indication and signifies that the person is not interested in love.

Yellow colored dress code: Yellow is the color of fire and anger and this happens in failure in love. Thus when there is break up it is indicated by yellow color in this day.

Red colored dress code: Red color is a signal to stop and here it signifies that spare me or I am not interested.

Gray color dress code: Gray shades is a symbol of no interest and exactly here it means. A person in grey dress on Valentine's Day indicated that he or she is not interested at all.

White colored dress code: White means that the person is already booked and is enjoying the essence of love. Love has many colors and white can accept any color. Thus white indicated when a person is already in love.

M.G.R at vellore meeting

2013-02-02T08:31:00.001-05:00

M.G.R at Vellore Meeting

Vishwaroopam stands banned until Feb 4th

2013-01-30T05:58:00.001-05:00

The Madras High Court today set aside the single Judge order yesterday setting aside the TN ban on Kamal Haasan's Vishwaroopam. The ban on the film has been extended until Feb 4th until which the film cannot be released.

Meanwhile Actor Kamal Haasan has agreed to delete some objectionable scenes in his mega-budget thriller Vishwaroopam. The actor is believed to have held a meeting with Muslim leaders and the two parties have mutually arrived at a consensus and the issue has been sorted amicably.

"My Muslim family has reached out to me. I will do everything for my brothers. I have agreed to modify my film,' said the actor.
Kamal Haasan emphasised on the fact that the film is Pro-Indian Muslims and that he does believe that he is a victim of somebody's confusion over what he is trying to convey through his film. The actor has said that it is now the government and the Police's duty to maintain law and order pertaining to the violence triggered because of the film.

Earlier in the day hundreds of Kamal Haasan fans, who had gathered in front of movie halls here waiting for the screening of his movie 'Vishwaroopam', had to return disappointed after shows were stopped. The film was initially supposed to release in Tamil and Telugu on Jan 25th and in Hindi on Feb 1st.

Domain Promo Codes

2013-01-19T02:46:00.000-05:00

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The History of Yule

2013-01-16T07:37:00.002-05:00

Yule Blessings

The word Yule comes from Old English geōl, “Christmas Day, Christmastide.”

Before the Anglo-Saxons converted to Christianity in the 7th century AD, geōl was the name of a winter festival held sometime during the time of the year we would now call December. After their conversion, the Anglo-Saxons continued to use geōl as the name for the great Christian feast occurring at the same time, Christmas. Other pagan peoples speaking Germanic languages held similar festivals, and among the Norse, the winter festival was called jōl, using the Old Norse equivalent of Old English geōl. After the conversion of Scandinavia to Christianity, jōl was put to new use just as geōl had been in Great Britain, and the usual word for Christmas is still Jul in Danish, Norwegian, and Swedish, the descendants of Old Norse.

The Anglo-Saxon church did not discourage this kind of reapplication of native Germanic words to the new Christian traditions emanating from the Mediterranean world, and today, several other Christian holidays have English names with Anglo-Saxon roots. Easter, for example, descends from Old English ēastre, which comes from the name of a springtime festival celebrated by the Anglo-Saxons’ pagan ancestors to honor the goddess of the dawn. Lent comes from Old English lencten, originally meaning “spring” and related to the word long, since the days become longer in spring.

Source: ahdictionary.com

Available Forms in Income Tax Website India

2013-01-12T10:56:00.000-05:00

Form Name	Description
FORM NO.2B	Return of income for block assessment
FORM NO.3AA	Report under section 32(1)(iia) of the Income-tax Act, 1961
FORM NO.3AAA	Audit Report under section 32AB(5)
FORM NO.3AC	Audit report under section 33AB(2)
FORM NO.3AD	Audit Report under section 33ABA(2)
FORM NO.3AE	Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961
FORM NO.3BA	Report under section 36(1)(xi) of the Income-tax Act,1961
FORM NO.3C	Form of daily case register
FORM NO.3CA	Audit report under section 44AB of the Income-tax Act, 1961 in a case where the accounts of the business or profession of a person have been audited under any other law
FORM NO.3CB	Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G
FORM NO.3CD	Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961
FORM NO.3CE	Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961
FORM NO.3CEA	Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale
FORM NO.3CEB	Report from an accountant to be furnished under section 92E relating to international transaction(s)
FORM NO.3CEC	Application for a pre-filing meeting
FORM NO.3CED	Application for an Advance Pricing Agreement
FORM NO.3CEE	Application for withdrawal of APA request
FORM NO.3CEF	Annual Compliance Report on Advance Pricing Agreement
FORM NO.3CF	Application form from scientific and industrial research organisations for approval under section 35 of the Income-tax Act
FORM NO.3CH	Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961
FORM NO.3CI	Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961
FORM NO.3CJ	Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961
FORM NO.3CK	Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility
FORM NO.3CL	Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961
FORM NO.3CN	Application for notification of affordable housing project as specified business under section 35AD
FORM NO.4	Notice of commencement of planting/replanting tea bushes
FORM NO.5	Certficate of Planting /replanting Tea bushes
FORM NO.5A	Statement of particulers for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes or on land which had been previously abandoned; (b) replanting of tea bushes in replacement of tea bushes that have died or have become permanently useless on any land already planted
FORM NO.5B	Application for notification of a zero coupon bond under clause (48) of section 2 of the Application for notification of a zero coupon bond under clause (48) of section 2 of the Income-tax Act, 1961
FORM NO.6B	Audit report under section 142(2A) of the Income-tax Act, 1961
FORM NO.7	Notice of demand under section 156 of the Income-tax Act, 1961
FORM NO.8	Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court
FORM NO.9	Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961
FORM NO.10	Notice of demand under section 156 of the Income-tax Act, 1961
FORM NO.10AA	Details of accounts under section 80G(5C)(v) of the Income-tax Act, 1961, for providing relief to the victims of earthquake in Gujarat
FORM NO.10B	Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions
FORM NO.10BA	Declaration to be filed by the assessee claiming deduction under section 80GG
FORM NO.10BB	Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of section 10(23C)
FORM NO.10C	Audit report under section 80HH of the Income-tax Act, 1961
FORM NO.10CC	Audit report under section 80HHA of the Income-tax Act, 1961
FORM NO.10CCA	Audit report under section 80HHB of the Income-tax Act, 1961
FORM NO.10CCAA	Audit report under section 80HHBA of the Income-tax Act, 1961
FORM NO.10CCAB	Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC
FORM NO.10CCABA	Certificate to be issued by an undertaking in the Special Economic Zone to the manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for purposes of proviso to sub-section (4) of section 80HHC
FORM NO.10CCAC	Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961
FORM NO.10CCAD	Report under section 80HHD of the Income-tax Act, 1961
FORM NO.10CCAE	Certificate from a person making payment to an assessee,engaged in the business of a hotel/tour operator/travel agent,out of Indian currency obtained by conversion of foreign exchange received from/on behalf of a foreign tourist/group of tourist
FORM NO.10CCAF	Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961
FORM NO.10CCAG	Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE
FORM NO.10CCAH	Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961
FORM NO.10CCAI	Report under section 80HHF(4) of the Income-tax Act, 1961
FORM NO.10CCB	Audit report under sections 80-I(7)/80-IA(7)/80-IB
FORM NO.10CCBA	Audit report under section 80-IB(7A)
FORM NO.10CCBB	Audit report under section 80-IB(14)
FORM NO.10CCBC	Audit report under section 80-IA(11B)
FORM NO.10CCC	Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962
FORM NO.10CCD	Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc.
FORM NO.10CCE	Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc.
FORM NO.10CCF	Report under section 80LA(3) of the Income-tax Act, 1961
FORM NO.10DA	Report under section 80JJAA of the Income-tax Act, 1961
FORM NO.10DB	Form for evidence of payment of securities transaction tax on transations entered in a recognised stock exchange 1961
FORM NO.10DC	Form for evidence of payment of securities transaction tax on transations tax on transactions of sale of unit of equity oriented fund to the mutual fund
FORM NO.10E	Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March,20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution,association/body
FORM NO.10FA	Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961
FORM NO.10FB	Certificate of residence for the purposes of section 90 and 90A
FORM NO.10G	Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961
FORM NO.10H	Certificate of foreign inward remittance
FORM NO.10HA	Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961
FORM NO.10I	Certificate of prescribed authority for the purposes of section 80DDB
FORM NO.10IA	Certificate of the medical authority for certifying person with disability, severe disability, autism, cerebral palsy and multiple disability for purposes of section 80DD and section 80U
FORM NO.11	Application for registration of a firm for the purposes of the Income-tax Act,1961
FORM NO.11A	Application for registration of a firm for the purposes of the Income-tax Act,1961
FORM NO.12	Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of registration
FORM NO.12A	Communication under clause (b) of Explanation below section 185(1) of the Income -tax Act, 1961, regarding partner who is benamidar
FORM NO.12B	Form for furnishing details of income u/s 192(2) for the year ending 31st March,....
FORM NO.12BA	Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof
FORM NO.13	Application by a person for a certificate under section 197 and/or 206C(9) of the Income-tax Act, 1961, for no deduction/collection of tax or deduction of tax at a lower rate
FORM NO.15C	Application by a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax
FORM NO.15D	Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax of tax
FORM NO.15G	Declaration under sub-sections (1) and (1A) of section 197A of the Income-tax Act, 1961, to be made by an individual or a person (not being a company or a firm) claiming certain receipts without deduction of tax of tax
FORM NO.15H	Declaration under sub-section (1C) of section 197A of the Income-tax Act, 1961, to be made by an individual who is of the age of sixty-five years or more claiming certain receipts without deduction of tax
FORM NO.15I	Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year
FORM NO.15J	Particulars to be furnished by the Contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year____(Assessment Year___)
FORM NO.16	Certificate under section 203 of the Income-tax Act, 1961 for Tax deducted at source on Salary
FORM NO.16A	Certificate under section 203 of the Income-tax Act, 1961 for Tax deducted at source
FORM NO.22	Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund
FORM NO.24	Annual return of Salaries under section 206 of the Income-tax Act, 1961 for the year ending 31st March,_______
FORM NO.24G	TDS/TCS Book Adjustment Statement
FORM NO.24Q	Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March (tick which ever applicable)...(year)
FORM NO.26	Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than Salaries for the year ending 31st March,______
FORM NO.26A	Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961
FORM NO.26AS	Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than Salaries for the year ending 31st March,______
FORM NO.26Q	Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of all payments other than Salary for the quarter ended June/September/December/March (tick whichever applicable)...(year)
FORM NO.26QA	Particulars required to be maintained for furnishing quarterly return under section 206A
FORM NO.26QAA	Quarterly return under section 206A for the quarter ended June/September/December/March (tick whichever applicable) of the Financial Year _____
FORM NO.27A	Form for furnishing information with the statement of deduction/collection of tax at source (tick whichever is applicable) filed on computer media for the period (From.to..(dd/mm/yyyy)
FORM NO.27B	Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending...(dd/mm/yyyy)
FORM NO.27BA	Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961
FORM NO.27C	Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax
FORM NO.27D	Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source
FORM NO.27E	Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending..
FORM NO.27EQ	Quarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June/September/December/March (tick whichever applicable)...(year)
FORM NO.27Q	Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March (tick which ever applicable)____(year)
FORM NO.28	Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210
FORM NO.28A	Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act
FORM NO.29B	Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company
FORM NO.29C	Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and minimum alternate tax of the limited liability partnership
FORM NO.30	Claim for refund of tax
FORM NO.30A	Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961
FORM NO.30B	No Objection Certificate for a person not domiciled in India under section 230(1) of the Income-tax Act, 1961
FORM NO.30C	Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961
FORM NO.31	Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961
FORM NO.33	Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961
FORM NO.34A	Application for a certificate under section 230A(1) of the Income-tax Act, 1961
FORM NO.34B	Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961
FORM NO.34C	Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961
FORM NO.34D	Form of application by a resident applicant seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident
FORM NO.34E	Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining and advance rulling u/s 245Q(1) of the Income-tax Act, 1961
FORM NO.34F	Form of application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 of the Income-tax Act, 1961
FORM NO.35	Appeal to the Commissioner of Income-tax (Appeals)
FORM NO.36	Form of appeal to the Appellate Tribunal
FORM NO.37	Reference application under section 256(1) of the Income- tax Act, 1961
FORM NO.37EE	Statement to be registered with the comptetent authority under section 269AB(2) of the Income-tax Act, 1961
FORM NO.37F	Form of appeal to the Appellate Tribunal against order of competent authority
FORM NO.37G	Statement to be furnished to the registering officer under section 269P(1) of the Income-tax Act, 1961 along with the instrument of transfer
FORM NO.37H	Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in respect of the documents registered
FORM NO.37I	Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income-tax Act, 1961
FORM NO.38	Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax..............
FORM NO.39	Form of application for registration as authorised income- tax practitioner
FORM NO.40	Certificate of registration
FORM NO.40A	Form of nomination
FORM NO.40B	Form for modifying nomination
FORM NO.40C	Application for recognition
FORM NO.41	Form for maintaining accounts of subscribers to a recognised provident fund
FORM NO.42	Appeal against refusal to recognise or withdrawal of recognition from a provident fund
FORM NO.43	Appeal against refusal to approve or withdrawal of approval from a superannuation fund
FORM NO.44	Appeal against refusal to approve or withdrawal of approval from a gratuity fund
FORM NO.45	Warrant of authorisation under section 132 of the Income-tax Act, 1961, and rule 112(1) of the Income-tax Rules, 1962
FORM NO.45A	Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961
FORM NO.45B	Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961
FORM NO.45C	Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961
FORM NO.45D	Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961
FORM NO.46	Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961
FORM NO.47	Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961
FORM NO.48	Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961
FORM NO.49	Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961
FORM NO.49A	Application for allotment of Permanent Account Number under section 139A of the Income-tax Act, 1961
FORM NO.49AA	Application for allotment of Permanent Account Number under section 139A of the Income-tax Act, 1961
FORM NO.49B	Form of application for allotment of Tax Deduction Account Number under section 203A and Tax Collection Account Number under section 206CA of the Income-tax Act, 1961
FORM NO.49C	Annual Statement under section 285 of the Income-tax Act, 1961 Act, 1961
FORM NO.52A	Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film
FORM NO.54	Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act, 1961
FORM NO.55	Application for approval of an association or institution for purposes of exemption under section 10(23), or continuance thereof for the year....
FORM NO.56A	Application for approval of a Venture Capital Fund or a Venture Capital Company
FORM NO.56AA	Application for approval of a Venture Capital Fund or a Venture Capital Company
FORM NO.56B	Condensed financial information income statement
FORM NO.56BA	Condensed financial information Income statement
FORM NO.56C	Statement of assets and liabilities
FORM NO.56CA	Statement of assets and liabilities
FORM NO.56E	Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business
FORM NO.56F	Report under section 10A of the Income-tax Act, 1961
FORM NO.56FF	Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961
FORM NO.56G	Report under Section 10B of the Income-tax Act, 1961
FORM NO.56H	Report under section 10BA of the Income-tax Act, 1961
FORM NO.57	Certificate under section 222 or 223 of the Income-tax Act, 1961
FORM NO.59	Application for approval of issue of public companies under section 88(2)(xvi) of the Income-tax Act
FORM NO.59A	Application for approval of mutual funds investing in the eligible issue of public companies under section 88(2)(xvii) of the Income-tax Act
FORM NO.60	Form of declaration to be filed by a person who does not have either a permanent account number or General Index Register Number and who makes payment in cash in respect of transaction specified in clauses (a) to (h) of rule 114B
FORM NO.61	Form of declaration to be filed by a person who has agricultural income and is not in receipt of any other income chargeable to income-tax in respect of transactions specified in clauses (a) to (h) of rule 114B
FORM NO.61A	Annual Information Return under section 285BA of the Income-tax Act, 1961
FORM NO.62	Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years
FORM NO.63	Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India
FORM NO.63A	Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund
FORM NO.64	Statement of income distributed by Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961
FORM NO.65(New)	Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961
FORM NO.66	Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961

Lesser Known Tax Saving Tips / Deductions

2013-01-09T09:12:00.000-05:00

For most of the people ‘tax savings’ brings to mind life insurance, PPF, NSC, and equity-linked savings scheme, among others, that qualify for tax deduction under Section 80 C of the Income-Tax Act. An individual can claim tax deductions of up to Rs 1 lakh under 80C. However, there are other lesser known avenues that offer additional tax breaks to individuals. They are not widely discussed as they involve special situations in life such as having a special dependent, paying rent to parents, owning a house in another city, and so on. Here is a small list you could explore.

Paying rent to your parents

Do you live in your parents’ house? You can pay them rent to claim House Rent Allowance exemption. This is possible only if the property is registered in the name of your parent. The owner will be taxed for the rental income after a 30% deduction. So, if you pay your father a rent of Rs 3 lakh a year (Rs 25,000 a month), he will be taxed for only Rs 2.1 lakh. If your parents are retired and do not derive any significant taxable income, the amount of rent would be tax free in their hands. It is advisable that you enter into an agreement with them and actually make the payment every month, preferably by cheque.

It gets better if the property is jointly owned by both parents. Then you can divide the rent two-ways so that the tax liability gets split between the two parents. If their income exceeds the basic exemption limit, you can help them save tax by investing in their name under Section 80C options such as the Senior Citizens’ Saving Scheme, five-year bank fixed deposits or tax-saving equity mutual funds.

However, this tax-free window will become smaller next year after the proposed Direct Taxes Code (DTC) comes into effect. The DTC has proposed to bring down the 30% standard deduction on rental income to 20%. This would push up the tax liability of the senior citizens who receive rent from property. Also, many of the existing tax saving options will no longer be available under the DTC regime.

Take a look at the example to see the tax implications. Let us assume your monthly basic salary is Rs 40,000 and HRA is Rs 16,000. Your monthly rent is also Rs 16,000. In this case, of the total monthly HRA, Rs 12,000 will be tax exempt. Assuming you are in the 20% tax bracket, your annual tax saving would be Rs 29,664.

Please note that you will have to submit copies of rent receipts or rent agreement, depending on what your organization stipulates. However, avoid claiming tax benefits on rent payments made to the spouse as the arrangement can be characterized as a sham transaction, say experts.

Renting and Home loan in two different locations

Individuals today are constantly on the move for better job prospects. This could result in a person living in a rented place in the city he is working while repaying the loan for a home bought in his native city or any other city. In such a scenario, the rent that an individual pays is eligible for HRA exemption. Further, a deduction can be claimed on the interest paid for the housing loan used to purchase the property at the native place/any other city.

Let us assume your monthly basic salary is Rs 40,000 and HRA is Rs 16,000. Your monthly rent is Rs 16,000 and annual interest payment on your housing loan is Rs 1.45 lakh. In this case, of the total monthly HRA, Rs 12,000 will be tax exempt in your hands. Further, you can claim deduction under section 24(b) of the Income-Tax Act, 1961, on the interest payable on your housing loan.

For claiming HRA exemption, you need to submit copy of the lease agreement or rent receipts. For claiming deduction on housing loan interest, you need to submit a copy of the tax certificate issued by the housing finance company.

Set off of Capital Loss Against Capital Gain

While most of us know that we need to pay taxes on short term or long term capital gains, not many are aware of the fact that capital losses, if any, can be balanced off against gains. So, for instance, if you have made a long-term capital gain of Rs 15 lakh by selling off your property and long-term capital loss of Rs 3 lakh by selling stocks which are either not listed or are sold off market , the total taxable amount would Rs 12 lakh.

Please note Capital Gain on Sale of Shares sold through Stock Exchange can not be set off against other capital gain as profit from sale of shares of listed companies through stock exchange in exempt.

It is important to note that short term losses can be balanced off against both short term as well as long term capital gains. However, long term capital losses can only be balanced off against long term capital gains.

Charity to noble causes count

Charitable contributions are deductible up to 10% of your income under Section 80G. Depending upon the institution to which the donation is being made, the deduction can be either 100% or 50% of the amount donated. You must Ensure that you obtain a receipt from the institution and a copy of their income-tax exemption certificate. Instead of giving the money directly to the needy and not getting any deduction, you can make a charitable contribution to an NGO that provides assistance to the needy. The individual is then able to get a tax deduction while still contributing to a noble cause.

Contributions to a political party

If you have contributed any amount to a recognized political party, you are eligible to claim a tax deduction ranging from 50 percent to 100 percent of the amount under Section 80GGC for individuals and Section GGB for corporate organizations. One can contribute up to 10 percent of one’s gross total income to a political party.

Home loan and joint home loan

The principal repayment of the home loan qualifies for deduction under section 80C; the interest payable on the home loan is allowed as deduction under section 24 of the Act. The deduction in respect of the interest is available in full for properties that are treated as let out, but in case of a property treated as self-occupied, the amount cannot exceed Rs 1.5 lakh per financial year, subject to certain conditions.

However, you cannot claim interest deduction when the flat is under construction. The interest paid during the pre-construction period can be claimed as deduction in five equal installments starting from the financial year in which the construction is completed. Where the property is jointly owned, with the share of each owner being definite, the net taxable annual value of the property is apportioned to each of the joint owners in the ratio of their share in the property. And, as the shares are definite, each holder is eligible to claim a separate deduction in case the property is jointly owned.

Educational expenses of Children

It is well-known that the deduction under section 80C is available to an individual in respect of the tuition fees of his/her children with an overall limit of Rs 1 lakh. The deduction, however, is not available for capitation fees/donation collected by the school or college. There is another section in the Act (section 80E) which provides for deduction in respect of interest on loan taken for higher education.

The educational loan can be taken for any course pursued by the individual or the spouse or children of the individual post the senior secondary course or its equivalent. This deduction is also available for supporting the education of a relative provided the individual is his/her legal guardian. It is allowed for a maximum of eight years starting from the year in which the interest is first repaid.

Health Insurance

A deduction of up to Rs 15,000 can be claimed in respect of the health insurance premium which one pays for covering oneself and or the wife and dependent children. You can claim an exemption of Rs 15,000 on premium payments made for parents and a higher deduction of up to Rs 20,000 if one of your parents is a senior citizen. However, in case of company insurance, only the organization can seek tax relief and not the employee.

Have an ill dependent to look after? Pay lower taxes

The income tax department understands that chronic illness of a dependent can empty your life savings, and paying full taxes in such cases is burdensome for any taxpayer. Hence, it allows a deduction of Rs 40,000 (Rs 60,000 if the dependent is a senior citizen) per year, under Section 80DDB. Dependents include siblings, children, parents and spouses.

This deduction is available for specific diseases, which include many neurological diseases like dystonia musculorum deformans, aphasia and Parkinson’s disease, hemiballismus, ataxia, motor neuron disease, chorea, haematological disorders, chronic kidney failure, and a few more.

In order to claim this deduction, it is important that the patient should be dependent on the taxpayer, and should not have filed for such a deduction separately.

Deduction for medical expenses incurred on disability of Special dependents - section 80DD

In case any of your dependents suffer from a physical or mental disability, you can claim a deduction under section 80DD for an amount of Rs 50,000 (if the disability is less than 80%) or Rs 1 lakh (if the disability is 80% or more).

Dependents for this purpose can include spouse, children, parents, brothers and sisters, or any of them. To be eligible to claim the deduction, you must obtain a certificate in Form 10IA from a doctor with the prescribed qualification and working in a government hospital.

You will have to submit the copy of the certificate in Form 10IA to the payroll department of your organization.

Scope of Deduction – Deduction can be claimed for dependent parents, spouse, children and siblings. Dependents must not have claimed any deduction for their disability.

Deductions are permissible in either of the following cases.

a) Costs incurred for medical treatment, training or rehabilitation of a disabled dependent, including amount spent for nursing.

b) Amount paid towards an insurance scheme for the maintenance of your disabled dependent in case of your untimely death.

Meaning of Disability- Disability means a person suffering from 40% or more of any of the below disabilities. A severe disability condition is 80% or more of the disabilities.

a) Blindness and Vision problems

b) Leprosy-cured

c) Hearing impairment

d) Locomotor disability

e) Mental retardation or illness

Please Note -

a) Individuals would need to produce a copy of the disability certificate as issued by the central or state government medical board to claim deduction.

b) Insurance policy obtained must be in your name and should be a policy for life. It could pay either an annuity or a lump sum amount for the benefit of the dependent on your death.

c) If the disabled dependent predeceases you, the policy amount is returned to you, and treated as income for the year in which you receive it, thus fully taxable in your hands.

Medical expenses for specified diseases like AIDS, Cancer (Section 80 DDB )

The actual expenditure incurred on treatment of specified disease such as AIDS, cancer, neurological diseases, etc., is deductable to the extent of 40,000 or the actual expense whichever is lower. The limit is increased to 60,000 in case of expense incurred for a senior citizen.

Scope of Deduction – Deduction is applicable for treatment of self, spouse, children, siblings, and parents, wholly dependent on you.

Diseases covered

a) Neurological Diseases (where the disability level has been certified as 40% or more).

b) Parkinson’s Disease

c) Malignant Cancers

d) Acquired Immune Deficiency Syndrome (AIDS)

e) Chronic Renal failure

f) Hemophilia

g) Thalassaemia

Point to Note-

1. If you are already receiving any reimbursement for the treatment from your insurance company or employer, deductions cannot be claimed. If you are receiving partial reimbursement, the balance amount can be used for a deduction.

2. A certificate would be required from a specialist working in a government hospital, as proof for the specified ailment.

Deduction for rent paid if you are not availing HRA

You can claim a deduction for rent paid to the extent of 2,000 per month even if you don’t receive HRA from your employer or you are self-employed. This deduction, available under Section 80GG, is subject to some conditions.

To Claim the deduction Neither the taxpayer nor the spouse should own a house at the place of employment. They cannot be self employed, which includes businessmen or professionals. Lastly, the tax payer should not self-occupy his/her house at any other place.

Amount paid under National Pension System

“The contributions made by an employee to the NPS qualify for a deduction under 80CCD and the upper limit of 1,00,000 under Section 80C of the Act. However, effective April 2011, employer contributions to NPS up to 10% of the employee’s salary would qualify for an additional deduction.

Foreign taxes

Many individuals take up overseas assignments and as a result earn income both in India and abroad. In the event they face taxation in both countries, they may avail credit of taxes paid overseas while filing their tax returns in India. The Indian tax laws as well as tax treaties signed by India with other countries prescribe provisions for claiming credit of foreign taxes.

Repairs and maintenance of house property

You will never forget to claim deduction of interest on repayment of your home loan, but not many people know that any interest paid on home loan for reconstruction or repair of the “house property” qualifies for deduction of up to 30,000, subject to the overall limit of 1,50,000.

Exemption from capital gains

If you have made any capital gains on the sale of residential house property, such capital gains shall be exempt from tax, provided you purchase a new residential house one year before or within two years after the date of transfer; or you incur expenditure on construction of house property within three years from the date of transfer. Alternatively, to avail exemption, a tax payer may also invest the gains in REC / NHAI bonds, subject to specified conditions.

With most companies closing investment declaration by December end, you still have more than five month to widen your tax relief. Think, execute and file your investment declaration and seek optimal tax benefits. These deductions, along with the common ones like medical benefits, HRA, home loan EMIs, etc. can help you save a considerable amount of tax every year.

(Article was Last Published on 05.05.2012 and republished today with adding some new tips and by updating existing tips on 04.07.2012)

Lesser known Income Tax Deductions

2013-01-07T09:11:00.000-05:00

We all know about the popularly know deductions like deduction u/s. 80C & 80D. But many times we use to forget to claim many other deductions which are available under the Income Tax Act, which can reduce our tax burden significantly. In this article we discussed 10 such lesser know deductions which taxpayers tend to forget to claim while filing there Income Tax Return.

1. Set off of Capital Loss Against Capital Gain

While most of us know that we need to pay taxes on short term or long term capital gains, not many are aware of the fact that capital losses, if any, can be balanced off against gains. So, for instance, if you have made a long-term capital gain of Rs 15 lakh by selling off your property and long-term capital loss of Rs 3 lakh by selling stocks which are either not listed or are sold off market , the total taxable amount would Rs 12 lakh.

Please note Capital Gain on Sale of Shares sold through Stock Exchange can not be set off against other capital gain as profit from sale of shares of listed companies through stock exchange in exempt.

It is important to note that short term losses can be balanced off against both short term as well as long term capital gains. However, long term capital losses can only be balanced off against long term capital gains.

2. Deductions under section 80GG in respect of rent paid :Deduction to the extent of Rs 2,000 per month or 25 per cent of total income (whichever is less) is available under Section 80GG of the I-T Act in respect of rent paid by an individual on his accommodation, provided the individual does not get any house rent allowance.

3. Medical treatment of specified ailments under section 80DDB:-Deductions of expenses on medical treatment of specified ailments (such as AIDS, cancer and neurological diseases) can be claimed under Section 80DDB. The maximum amount of deduction allowed from gross total income is restricted to Rs 40,000 (which goes up to Rs 60,000 if the age of the person treated is 60 years or more) on condition that no medical reimbursement is received from any insurance company or employer for this amount.

In order to claim this deduction, however, you will have to submit Form 10-1 from a specialist doctor working in a government hospital in India, confirming the treatment of the disease.

4. Deduction under section 80U for Person with disability:-Under Section 80U of the Act, an individual who is certified by the prescribed medical authority to be a person with disability shall be allowed a deduction of Rs 50,000 and an individual, who is certified as a person with severe disability, shall be allowed a deduction of Rs 75,000. W.e.f. 01.04.2010 this limit has been raised to Rs. 1 lakh.

5. Charitable deductions under section 80G: Deduction is also available under Section 80G of the I-T Act in respect of donations made by an individual to certain funds, charitable institutions and so on. There is no restriction on the amount of charity. The rate of deduction, however, is either 50 or 100 per cent, depending on the choice of trust. Also, donations must be made to registered institutions only.This includes any amount contributed to a recognised political party. It can be claimed as a deduction under Section 80GGC (80GGB for corporates). This is a new deduction and was introduced in April 2010.   Donations to institutions involved in scientific research or rural development get exemption under Section 80GGA. The donation can also be made to an electoral trust that works for conducting elections. Interestingly, unlike other deductions, there is no ceiling on the amount that can be claimed as deduction. Of course, this doesn’t mean one can claim deduction for cash payments. The deduction is available only if the sum goes into the party coffers. The quantum of deduction depends on the nature of the organisation. For instance, money given to certain establishments, such as the National Defence Fund, the Prime Minister’s National Relief Fund and the Chief Minister’s Relief Fund enjoy 100% deduction.On the other hand, NGOs such as Child Rights and You, Helpage India and the National Children’s Fund give you only 50% deduction. So, it’s a good idea to find out how much deduction is available before you write out a cheque. However, you cannot use this route to evade tax by bringing down your income tax slab. There is a ceiling on the deduction a taxpayer can claim in a year. The quantum of deduction is limited to 10% of the gross total income of the donor. Also, only cash donations are taken into account. Donations of food, clothes and medicines do not qualify for such a deduction.

6. Interest on loan taken for higher education & vocational courses. :- Taxpayers also tend to forget that the interest paid on an education loan taken for higher studies or vocational curses qualifies for deduction under Section 80E of the I-T Act. Also, effective April 1, 2008, the said deduction is also available where the loan is taken for the purpose of higher education of spouse or children of the individual or the student for whom the individual is a legal guardian. Thus, if you have taken a loan for higher education, don’t forget to make your claim. Also remember that the deduction benefit on interest is allowed for maximum eight years, or till the interest is fully paid.

7. Interest paid on a second home loan is fully deductible :- The tax benefits of a home loan are well known. Under Section 24b, one can claim a deduction of up to Rs 1.5 lakh a year for the interest paid. If the taxpayer buys a second house through another home loan and gives it on rent, the entire interest paid on the home loan during a given year can be claimed as deduction. If you have more than one house, any one is deemed to be rented out. So the interest income on the home loan for that house can be claimed entirely for deduction, provided the rental income or deemed income is taxable. For instance, if you have taken a home loan of Rs 50 lakh at 9.5% for 20 years, your interest payment in the first year will be Rs 4.7 lakh and you can save tax up to Rs 1.09 lakh.

8. HRA as well as home loan benefits:-

If you took a home loan and are still living in a rented place, you will be entitled to:

    Tax benefit on principal repayment under Section 80C
    Tax benefit on interest payment under Section 24
    HRA benefit

Of course, you can claim tax benefits on the home loan only if your home is ready to live in during that financial year. Once the construction on your home is complete, the HRA benefit stops. If you took a home loan, got possession of the house, have rented it out and stay in a rented accommodation, you will be entitled to all the three benefits mentioned above. However, in this case, the rent you receive would be considered as your taxable income.

9. Save tax through your family - Simplest way of saving tax is by investing through parents, parent in laws, wife and children. If you invest in the right instrument, the rate of return may be higher as well. Here is how we can save tax through our family members. Read Following Post for more details :-
Tax Planning- Save tax through your family

10. Repairs and maintenance of house property – You will never forget to claim deduction of interest on repayment of your home loan, but not many people know that any interest paid on home loan for reconstruction or repair of the “house property” qualifies for deduction of up to 30,000, subject to the overall limit of 1,50,000.

Tax deductions and planning under section 80C

2013-01-03T09:10:00.004-05:00

Background for Section 80C of the Income Tax Act (India) / What are eligible investments for Section 80C:

Section 80C replaced the existing Section 88 with more or less the same investment mix available in Section 88. The new section 80C has become effective w.e.f. 1st April, 2006. Even the section 80CCC on pension scheme contributions was merged with the above 80C. However, this new section has allowed a major change in the method of providing the tax benefit. Section 80C of the Income Tax Act allows certain investments and expenditure to be tax-exempt. One must plan investments well and spread it out across the various instruments specified under this section to avail maximum tax benefit. Unlike Section 88, there are no sub-limits and is irrespective of how much you earn and under which tax bracket you fall.

The total limit under this section is Rs 1 lakh. Included under this heading are many small savings schemes like NSC, PPF and other pension plans. Payment of life insurance premiums and investment in specified government infrastructure bonds are also eligible for deduction under Section 80C

Most of the Income Tax payee try to save tax by saving under Section 80C of the Income Tax Act. However, it is important to know the Section in toto so that one can make best use of the options available for exemption under income tax Act. One important point to note here is that one can not only save tax by undertaking the specified investments, but some expenditure which you normally incur can also give you the tax exemptions.

Besides these investments, the payments towards the principal amount of your home loan are also eligible for an income deduction. Education expense of children is increasing by the day. Under this section, there is provision that makes payments towards the education fees for children eligible for an income deduction

Sec 80C of the Income Tax Act is the section that deals with these tax breaks. It states that qualifying investments, up to a maximum of Rs. 1 Lakh, are deductible from your income. This means that your income gets reduced by this investment amount (up to Rs. 1 Lakh), and you end up paying no tax on it at all!

This benefit is available to everyone, irrespective of their income levels. Thus, if you are in the highest tax bracket of 30%, and you invest the full Rs. 1 Lakh, you save tax of Rs. 30,000. Isn’t this great? So, let’s understand the qualifying investments first.

Qualifying Investments

Provident Fund (PF) & Voluntary Provident Fund (VPF: PF is automatically deducted from your salary. Both you and your employer contribute to it. While employer’s contribution is exempt from tax, your contribution (i.e., employee’s contribution) is counted towards section 80C investments. You also have the option to contribute additional amounts through voluntary contributions (VPF). Current rate of interest is 8.5% per annum (p.a.) and is tax-free.

Public Provident Fund (PPF): Among all the assured returns small saving schemes, Public Provident Fund (PPF) is one of the best. Current rate of interest is 8% tax-free and the normal maturity period is 15 years. Minimum amount of contribution is Rs 500 and maximum is Rs 70,000. A point worth noting is that interest rate is assured but not fixed. Interest on PPF is proposed to increase to 8.60% and Investment Limit is also expected to increase to Rs. 1,00,000/- very soon.

Life Insurance Premiums: Any amount that you pay towards life insurance premium for yourself, your spouse or your children can also be included in Section 80C deduction. Please note that life insurance premium paid by you for your parents (father / mother / both) or your in-laws is not eligible for deduction under section 80C. If you are paying premium for more than one insurance policy, all the premiums can be included. It is not necessary to have the insurance policy from Life Insurance Corporation (LIC) – even insurance bought from private players can be considered here.

Equity Linked Savings Scheme (ELSS): There are some mutual fund (MF) schemes specially created for offering you tax savings, and these are called Equity Linked Savings Scheme, or ELSS. The investments that you make in ELSS are eligible for deduction under Sec 80C.

Home Loan Principal Repayment: The Equated Monthly Installment (EMI) that you pay every month to repay your home loan consists of two components – Principal and Interest.The principal component of the EMI qualifies for deduction under Sec 80C. Even the interest component can save you significant income tax – but that would be under Section 24 of the Income Tax Act. Please read “Income Tax (IT) Benefits of a Home Loan / Housing Loan / Mortgage”, which presents a full analysis of how you can save income tax through a home loan.

Stamp Duty and Registration Charges for a home: The amount you pay as stamp duty when you buy a house, and the amount you pay for the registration of the documents of the house can be claimed as deduction under section 80C in the year of purchase of the house.

National Savings Certificate (NSC): National Savings Certificate (NSC) is a 6-Yr small savings instrument eligible for section 80C tax benefit. Rate of interest is eight per cent compounded half-yearly, i.e., the effective annual rate of interest is 8.16%. If you invest Rs 1,000, it becomes Rs 1601 after six years. The interest accrued every year is liable to tax (i.e., to be included in your taxable income) but the interest is also deemed to be reinvested and thus eligible for section 80C deduction.

Infrastructure Bonds: These are also popularly called Infra Bonds. These are issued by infrastructure companies, and not the government. The amount that you invest in these bonds can also be included in Sec 80C deductions.

Pension Funds – Section 80CCC: This section – Sec 80CCC – stipulates that an investment in pension funds is eligible for deduction from your income. Section 80CCC investment limit is clubbed with the limit of Section 80C – it means that the total deduction available for 80CCC and 80C is Rs. 1 Lakh.This also means that your investment in pension funds upto Rs. 1 Lakh can be claimed as deduction u/s 80CCC. However, as mentioned earlier, the total deduction u/s 80C and 80CCC can not exceed Rs. 1 Lakh.

5-Yr bank fixed deposits (FDs): Tax-saving fixed deposits (FDs) of scheduled banks with tenure of 5 years are also entitled for section 80C deduction.

Senior Citizen Savings Scheme 2004 (SCSS): A recent addition to section 80C list, Senior Citizen Savings Scheme (SCSS) is the most lucrative scheme among all the small savings schemes but is meant only for senior citizens. Current rate of interest is 9% per annum payable quarterly. Please note that the interest is payable quarterly instead of compounded quarterly. Thus, unclaimed interest on these deposits won’t earn any further interest. Interest income is chargeable to tax.

5-Yr post office time deposit (POTD) scheme: POTDs are similar to bank fixed deposits. Although available for varying time duration like one year, two year, three year and five year, only 5-Yr post-office time deposit (POTD) – which currently offers 7.5 per cent rate of interest –qualifies for tax saving under section 80C. Effective rate works out to be 7.71% per annum (p.a.) as the rate of interest is compounded quarterly but paid annually. The Interest is entirely taxable.

NABARD rural bonds: There are two types of Bonds issued by NABARD (National Bank for Agriculture and Rural Development): NABARD Rural Bonds and Bhavishya Nirman Bonds (BNB). Out of these two, only NABARD Rural Bonds qualify under section 80C.

Unit linked Insurance Plan: ULIP stands for Unit linked Saving Schemes. ULIPs cover Life insurance with benefits of equity investments.They have attracted the attention of investors and tax-savers not only because they help us save tax but they also perform well to give decent returns in the long-term.

Others: Apart form the major avenues listed above, there are some other things, like children’s education expense (for which you need receipts), that can be claimed as deductions under Sec 80C.

So, where should you invest?

Like most other things in personal finance, the answer varies from person to person. But the following can be the broad principles:

Provident Fund: This is deducted compulsorily, and there is no running away from it! So, this has to be the first. Also, apart from saving tax now, it builds a long term, tax-free retirement corpus for you.

Home Loan Principal: If you are paying the EMI for a home loan, this one is automatic too! So, it comes as a close second.

Life Insurance Premiums: Every earning person having dependents should have adequate life insurance coverage. (For more on this, please read “Life after life – Why you should buy Life Insurance”) Therefore, life insurance premium payments are the next.

Voluntary Provident Fund (VPF) / Public Provident Fund (PPF): If you think that the PF being deducted from your salary is not enough, you should invest some more in VPF, or in PPF.

Equity Linked Savings Scheme (ELSS): After the above, if you have not reached the limit of Rs. 1,00,000, then you should invest the remaining amount in Equity Linked Savings Scheme (ELSS).

Equities provide the best, inflation-beating return in the long term, and should be a part of everyone’s portfolio. After all, what can be better than something that gives great return and helps save tax at the same time?

When to Invest?

Many of us start looking for investment avenues only in February or March, just before the Financial Year is getting over. This is a big mistake! One, you would end up investing your money without putting proper thought to it. And secondly, you would end up losing the interest / appreciation for the whole year. Instead, decide where you want to make the investments, and start investing right from the beginning of the financial year – from April. This way, you would not only make informed decisions, but would also earn the interest for the full year from April to March.

FORM 16

2012-12-28T06:50:00.003-05:00

Form 16

Finally when i received a mail from my finance team to submit the tax deduction proof for Financial year, I am very much confused where to submit my proofs. Its all because I have to join in other company on the proof submission day. After getting clarifications from my current finance team they advised me to submit my tax deduction proofs to new employer along the Form 16 from the current employer. So what is this Form 16 ?

Form 16:

If you are salaried employee in an organization, then you will get the salary after deducting tax by the employer. This process is called as Tax Deduction at Source(TDS). Every company has to get the TIN. TIN is Tax Identification Number. This number is issued to person who is responsible to deduct Tax on payments made to employees.

At the end of financial year, company must issue a form 16 which contains the details about the salary earned by that employee and how much tax deducted. It will have details on each month. In simple terms Form 16 is details about the tax deducted by the employer in behalf of employee. The same will be paid to government by the company. Many people thing that getting the Form 16 alone is enough for the tax filing. Tax payer has to use the Form 16 to file the IT return every financial year end.

For example, if you have worked in two different companies in the same financial year, he must obtain the two Form 16 to file the IT returns.

Form 16A:

The purpose of the Form 16 and 16A is the same except the issuing person. Form 16 is applicable only to the salaried employee. There is many other areas where TDS can be applicable like deducing the tax for interest earned by your Fixed Deposit in the Bank. Here bank is the person who deducts the tax. For every financial year they must issue a TDS certificate to the customer. They have to fill the Form 16A and hand over to the customer.