A Study on Tax Planning Pattern of Salaried Assessee

The word “Tax” is derived from the Latin word called Taxove and Taxo means to estimate, appreciate or value.  The word Income Tax itself implies it is a tax on earnings.  It plays vital role in the national economy.  The ever increasing functions of the government have naturally lead to increasing expenditure for instance achieving the social and economic objectives laid down in the constitution, reducing the inequality of income, removing the concentration of economic power in few hands, balancing regional economic growth and so on. Keywords: Assessee, Tax Planning, Incom

Dark Matter - Systematics of its distribution

The dynamical masses of dwarf-spheroidals, spiral and elliptical galaxies, dwarf irregular binaries, groups of galaxies and clusters are shown to lie in a band about the M~ρR3 line. The value of ρ is approximately the same as that estimated for unseen matter in the solar neighbourhood. The clusters themselves lie about the M~R-3 line derived for a self-gravitating neutrino gas; their masses are distributed around the maximum Jeans-mass, MJmax. corresponding to mv≃10 eV in an expanding universe. The present day length scales of clusters and the dispersion in the velocities observed within them are understood in terms of a 100-fold expansion subsequent to the initial growth of the fluctuations at MJmax. These systematics on the R-M plane imply that the initial condensations in the expanding universe are on the scale of the rich clusters of galaxies, these condensations were triggered dominantly by the gravitation of the neutrinos and the constant density of all systems arises naturally due to the embedding of these systems in the large scale neutrino condensations. If the neutrino density falls off as r-2 beyond the cluster edge till the distributions from different clusters overlap, then the mean density of the neutrinos approximately equals the closure density of the universe

A COMPARATIVE STUDY OF CAPITAL MARKET OPERATIONS IN INDIA & TANZANIA

Abstract: Capital Markets help regulate and promote the capital market and securities sector. These agencies are formed under the Ministries of Finance in the respective counties.  This study tries to compare the trends and activities in two countries, namely, the Securities Exchange Board of India (SEBI) India and the Capital Markets and Securities Authority, Tanzania (CMSA). The main objective of the study was to capture the trends, similarities, and patterns in the activities and movements of the Indian and Tanzanian stock markets. The aim was to help the investors (current and potential) understand the impact of important happenings on the Indian and Tanzanian Stock exchanges. The study was undertaken between January and April 2017 and has taken available statistics from FYs 2013-2016 (3 years) to arrive at the conclusion. This study is especially relevant in the current scenario where financial markets across the globe are getting integrated into one big market impacting the securities sector and investors as a whole. 

Needlelike motion of prolate ellipsoids in the sea of spheres

Molecular dynamics simulations of translational motion of isolated prolate ellipsoids in the sea of spheres have been carried out for several different values of the aspect ratio (κ), obtained by changing either the length or the diameter of the ellipsoids, at several different solvent densities. The interaction among the spheres is given by the Lennard-Jones pair potential while that between spheres and ellipsoids is given by a modified Gay-Berne potential. Both the mean-square displacements of the center of mass of the ellipsoids and their orientational time correlation function have been calculated. It is found that at short to intermediate times, the motion of ellipsoids is anisotropic and primarily needlelike-the molecules prefer to move parallel to their long axis. The ratio of these two diffusion constants (D|| and D⊥) approaches κ, suggesting a decoupling of D|| from the length of the ellipsoid. The diffusion becomes isotropic in the long time with the total diffusion coefficient given by D||+2D⊥. The crossover from the anisotropic to the isotropic diffusion is surprisingly sharp and clear in most cases

Indian Spices for Healthy Heart - An Overview

Spices were some of the most valuable items of trade in the ancient and medieval world. Herbalist and folk practitioners have used plant remedies for centuries, but only recently have scientist begun to study the powers of common herbs and spices. In the current set-up, the anti-proliferative, anti-hypercholesterolemic, anti-diabetic, anti-inflammatory effects of spices have overriding importance, as the key health concern of mankind nowadays is diabetes, cardio-vascular diseases, arthritis and cancer. Spices or their active compounds could be used as possible ameliorative or preventive agents for these health disorders. Spices are rich in antioxidants, and scientific studies suggest that they are also potent inhibitors of tissue damage and inflammation caused by high levels of blood sugar and circulating lipids. Because spices have very low calorie content and are relatively inexpensive, they are reliable sources of antioxidants and other potential bioactive compounds in diet. This review outlines the role of some spices used in the Indian kitchen for its flavour and taste which are potential to maintain a healthy heart

Anisotropic diffusion of spheroids in liquids: slow orientational relaxation of the oblates

We carry out extensive molecular dynamics (MD) simulations of translation and rotation of spheroids in the suspension of spheres, for a wide range of values of the aspect ratio, κ ranging from the extreme limits of long rodlike molecules to the disc-shaped ones. While diffusion is anisotropic in short times (compared to the orientational correlation time), it is isotropic in the very long time and the ratio of the two components of short time translational diffusion (D|| and D⊥, where || and ⊥ refer to the motion parallel and perpendicular to the major axis) scales with the aspect ratio κ over a large range of κ. For thin discs, the preferred mode of motion is in the plane of the disc. The oblates show a very long-time orientational correlation which is reflected by the slow decay of its time correlation function. The correlation time becomes progressively longer and finally diverges as the spherical limit is approached. This is expected because the angular momentum is conserved in the limit of fully spherical molecules (κ=1). For both prolates and oblates, the crossover from the anisotropic to the isotropic motion is found to correlate with the orientational correlation time of the spheroid

A stochastic frontier and corrected Ordinary Least Square models of determining technical efficiency of canal irrigated paddy farms in Tamil Nadu

A comparative study between Stochastic frontier production function and corrected Ordinary Least Square (OLS) were estimated to determine technical efficiency in paddy production. Further, the study has assessed the effect of farm specific socio economic factors affecting the technical efficiency. This study was conducted in Cauvery delta zone of seven taluks about canal irrigation. The number of farmers in canal irrigated region about 109 from seven taluks is considered. The data were obtained from the cost of cultivation scheme of Tamil Nadu centre. The results of Cobb Douglas stochastic production function indicated that fertilizer, seed, pesticide and machine hours significantly influenced yield of paddy. The results also indicated that it will be highly profitable to increase the use of seed, and need to rationalize the labour use and pesticide usage. The effect of qualitative variable namely age and education of the farmer would indicate that the older farmers technical efficiency become less compared to the younger farmer, and also implying that investments on human capital take away their participation from agriculture. As a comparative study in general, COLS produced the lowest mean technical efficiency with 85 percent while the Stochastic frontier analysis produced the highest mean technical efficiency with 90 per cent

A Study on Bala Karappan

Fifty children with Bala karappan were diagnosed clinically for the trial as Out patient and Inpatient department for clinical dianosis, laboratory diagnosis and treatment of trial medicine. The medicine chosen for clinical treatment and management of Bala Karappan was “Nannari ver ennai” both internal and external medicine. Internal: 1. Age: 1-7 years - Dosage: 2.5 ml, 2 times/day -after diet, 2. Age: 8-12 years - Dosage: 5 ml, 2 times/day -after diet. External: As needed They were treated for 7 to 15 days depending upon the severity of the illness with further follow up for any recurrence. The etiology and clinical features of Balakarappan may be correlated with Atopic Dermatitis. Clinical features of Bala karappan was done on the basis of clinical features described in Balavagadam text. More number of cases were admitted in koothir kalaam. Various siddha aspects and modern aspects of examination of Balakarappan were carried out and recorded in proforma. Quetionnaires and case sheets, lab investigation reports were maintained separately for each patients. Laboratory diagnosis was done by modern methods of examinations. Out of the fifty cases, the signs and symptoms were releived in 72% of cases, Moderate improvement seen in 24% of cases, Mild improvement occurred in 4% of cases. The observation made during the clinical study showed that the trial drug Nannari ver ennai was clinically effective. During and after the course of treatment no relapsing effects were reported. Patients and their parents were educated about the do’s and don’ts during the course of treatment. CONCLUSION: All the fifty patients of BALAKARAPPAN treated with NANNARI VER ENNAI exerted good prognosis. Clinical cases found to have significant improvement in 72% of cases, moderate improvement was found in 24% and mild improvement was found in 4% of cases. No adverse effects were noticed during the treatment period. The ingredients of Nannari ver ennai are plant origin mainly roots that are rich in phyto chemicals, easily available and harmless to children. Since my trial drug is a single medicine which can be used both internally and externally and its also cost effective. Hence, the medicine Nannari Ver ennai can be proved as an effective drug for the treatment of Bala Karappan

Ethnobotany, Phytochemistry and Pharmacology of \u3cem\u3eMussaenda\u3c/em\u3e Species (Rubiaceae)

The genus Mussaenda is an important source of medicinal natural products, particularly iridoids, triterpenes and flavonoids. The purpose of this paper is to cover the more recent developments in the ethnobotany, pharmacology and phytochemistry of this genus. The species in which the largest number of compounds has been identified is Mussaenda pubescens. Pharmacological studies have also been made, however, of other species in this genus. These lesser known plants of the genus are described here according to their cytotoxicity, anti-inflammatory, antiviral, antioxidant and antibacterial properties. The information given here is intended to serve as a reference tool for practitioners in the fields of ethnopharmacology and natural products chemistry

A High-yielding Drought-tolerant Groundnut Variety Abhaya

Groundnut (Arachis hypogaea), an important oilseed and food crop of Andhra Pradesh, India is grown largely as a rainfed crop during the rainy season. Drought is the major abiotic stress affecting yield and quality of rainfed groundnut in the state. Yield losses due to drought are highly variable depending on its timing, intensity and duration coupled with other location specific environmental factors such as irradiance and temperature (Nigam et al. 2001). Thus the groundnut productivity in rainy season in the state ranges between 500 kg ha-1 and 1200 kg ha-1 (Reddy et al. 2003)