Life Healing Energy
Two parts hydrogen, one part oxygen. Also known as water, it's the most essential element next to air for our survival. The human body is a water machine running primarily on water and minerals. By weight, our body is about 72% water. Naturally the quality of water we consume affect our overall state of health. Every healing and life giving process happens in our body through water. Our blood, the very substance of our existence is more than 83% water, flowing through our body distributing nutrients, oxygen and antibodies on demand.
The purity of the water we drink greatly impacts our strength and energy level. Any toxic chemicals, chlorine included, that gets into our body, will use the body's strength and energy to repair and reduce the damage done by that contaminant. Consumption of water laced with contaminants will cause the properties of our blood to change and negatively affects virtually every aspect of our health. So, enrich the drinking water you consume with energy from the BioDisc
What's BioDiscBioDisc is a natural energy generating device. It's a wellness tool. When liquid is passed through the bio frequency created by the BioDisc, the molecular structure of the liquid is reformed to peak condition. The liquid turns into 'energised water' for consumption.
Scalar energy and its healing properties along with the physics background is explained at the following link :http://www.jonbarron.org/baseline-health-program/08-30-2006_3.php
How to use the BioDiscPour drinking water over the BioDisc. Collect and drink the energised water. It's energised instantly. Otherwise, stand the bottle of your drinking water on top of the disc for six hours or longer. If you poured chlorinated water, the taste and smell will disappear. Put in your refrigerator overnight and everything in it will be energised.
Benefits :By drinking the BioDisc energised water, you'll benefit the following:
# It enhances the taste of food and beverages.# Helps to improve sleep.# Energises our body to be less fatigue.# Helps balance the 'Ying' & 'Yang' and create a 'Chi' Life Force.# The calming effects of the resonance, increases mental cognition.# Help to detoxify and hydrate all body cells.# It reduces stress levels.# It increases take up of nutrients and food supplements.# It increases oxygenation of the blood.# It enhances the immune system of your body.# Assist in pain relief.
BioDisc energised water will remain energised for months not just 48 hours. Furthermore, Biodisc is a tool that can transfer it's energy by direct contact or by light rays to our body. It's portable and requires no power source.
Bring it in your pocket or your handbag. Bring along when you travel. Make and share BioDisc energised water anywhere - during vacation, in the plane or even in the jungle!
Wednesday, March 10, 2010
the reason why India will become the next Asian Tiger
Ever wondered who will win the economic competition between China and India? Here are the six short answers to your question – the reason why India will become the next Asian Tiger while the Chinese dragon be humiliated.
Population
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India is experiencing a explosive population growth which is predicted to overtake China as the World’s largest population within the next decade. Thus India has the human resources needed to propel its growth. Currently India has the world’s youngest population – almost 1 out of every 10 people in India is below the age of 25. Thus the country has a ton of fresh minds entering the various industry, business, and education sectors. China however is facing a population crisis. The One-Child policy has left many parents to abandon their female children or not desire a female child. Thus more males are born to Chinese families to help with the family income. So China is facing an unequal sex ratio (males: females) in which there are less females for every male in the population. By 2015, China’s population will peak at 1 billion and then decrease steadily while Chinese government struggles with providing care to its aging millions.
Economy
Read more in Asia
« Princess of the Stars Sinks Upside Down
Shanghai »
China’s current economic growth is due to resource accumulation from trades while India’s growth is increasingly based on a more efficient economic sector. In the long run, a more efficient economy will always overtake and surpass a large cumbersome inefficient economy. This is seen today as China buys debts from foreign powers while trying to market their goods and resources to a global market – while India is focusing on specializing their economy and providing better quality services such as the IT sector. Thus unlike China, outsourcing to India has grown rapidly and by 2010, it is expected to be 56 billion dollars a year. Currently every major company has begun to invest heavily in India and has started to rely on Indian engineers for their next-generation products. Google lead scientist, Krishna Bharat is working on the new core search engine technology in Indian tech capital of Bangalore while companies like GM, Boeing, Motorola, Cisco, HP and many others have begun to make their R&D facilities and Asian headquarters in India. Bangalore, in many ways, has become to Silicon Valley in 1999, with much development and growth headed its way. However, China still manages to hold the 9.5% growth lead thanks to its mass production capabilities – which has begun to see problems due to their bad quality as been by the lead in Kingfisher toys or the poisons in Chinese imported fish.
Industry
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//]]>-->
google_protectAndRun("ads_core.google_render_ad", google_handleError, google_render_ad);
China is a leading producer of marketable good and a major mass producer of such goods. Thus to maintain their lead, China is working on industrial plants geared towards their production sector. Meanwhile, India is a rising power in the software, design, services and precision industry. There is no other IT sector in the world that can compare to or even hold its own against India. So what is the key difference maker between India and China? Well China is what we call a light industry producer while India is the heavy Industry producer. While China makes the toys and the T-shirts that we see as common goods on the market, India is making industrial grade steel used in making skyscrapers, tanks and ships while its automotive industry is experiencing unprecedented growth. Thus in the short run, China will experience a growth that’s mainly due to its ability to sell common goods, it is going to have trouble with heavy industry. A good example of this would be the Chinese attempt to kick start their automotive industry – which continues to be a failure and fails to reach a global audience. Meanwhile Indian companies such as TATA is making headlines by making more cheaper and efficient cars and making deals with western companies like GM and many others. More recent was the takeover of Jaguar and Land Rover by Indian TATA motors – an indicator of India’s heavy growth industry seeking to expand its influence worldwide.
Education System
Every year both India and China produce over 500 thousand engineers who graduate with high degrees – compared to the 60 thousand who graduate in the US. Out of the 500 thousand, a better part of them are Indian graduates. India has the 2nd largest English speaking population out of the English nations and 2nd largest nation with the most English speakers per GDP. India’s education system has proven to be far more advanced than its Chinese counterpart. Indian Institutes of Technology (IIT) is a world prestigious institution that even rivals western universities at the quality of education it provides – churning out the engineers and IT professionals of tomorrow. Currently, India is the 2nd largest producer of Engineers, scientist and doctors. Other educational intuitions like the Indian Institute of Science (IIsc) and the Business school have all set standards as the world benchmark. Meanwhile in China, low English speaking populations with high illiteracy rates have been a turnoff for many companies and opportunity seekers. India’s education have steadily been increasing while corruption, and lack of uncontrolled and wasteful spending has not been beneficial to the education sector.
Environmental Consequences
As with any developing country, India and China both are heavy producers of pollution which continues to contribute to the global warning. Massive and forcible seizures of land, the destruction of usable housing structures, reduction of arable land, and environmental degradation in China has all contributed to a environmental policies for the near future. In an effort to promote the image of growth and modernization, China has done little to research their environmental impact on the planet and thus is harboring an oncoming crisis within the next few decades. India has however been slow to respond like China to the growth, thus making sure safety procedures are more accurately followed. Even today, Chinese companies do not install filters onto their smoke stacks or care for where they dump their industrial garbage while in India, environmental groups (using their freedom of speech & rights) have begun to advocate for better environmental care.
Growth Investment
China’s economy began its growth spree almost 13 years (1979) before India even emerged on the global economic market. Even when China did emerge, it began to rely on foreign investments too much. Today, China is dependent on foreign investments. The Chinese stock market has already crashed and is still reeling to recover. Almost 70% of the country’s banks have declared bankruptcy and is now riding on foreign investments. Like communist Russia, China is mobilizing its resources trying to issue a mirage of growth by buying US debts, modernizing its army seizing civilian lands for huge building projects – but at what price? In the long run, none of this will stimulate the decaying and crumbling Chinese financial/capital market. There are no private run enterprises in China – for the fear of individualization and loss of government control of the country. So while China is relying on foreign investments and trade, India has been developing a wave of homegrown, innovative private companies, especially in high tech & information sector. For example, even when facing severe international sanctions and trade limitations, Indian civilian and military nuclear program has been effectively successfully, springing forth a homegrown nuclear technology capable of processing Thorium – unlike all the other nuclear technology that uses uranium.
Just like that, Indian companies have grown on their own, and are now emerging on the world markets. TATA Group, Reliance Corp, Mittal Steel and many others have begun to takeover European and American companies – expanding their global reach. India’s stock markets have grown exceedingly large; the Bombay stock market has broken numerous domestic and international records. Indian companies are earning more due to the 20% returns on the investment opportunities in India – thus the reason for Japan’s recent 5 billion dollar investment in the “industrial corridor” of India. Overall, India is growing at a rate that ensures quality while experiencing record breaking growth – something China has failed to do.
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Population
google_protectAndRun("render_ads.js::google_render_ad", google_handleError, google_render_ad);
India is experiencing a explosive population growth which is predicted to overtake China as the World’s largest population within the next decade. Thus India has the human resources needed to propel its growth. Currently India has the world’s youngest population – almost 1 out of every 10 people in India is below the age of 25. Thus the country has a ton of fresh minds entering the various industry, business, and education sectors. China however is facing a population crisis. The One-Child policy has left many parents to abandon their female children or not desire a female child. Thus more males are born to Chinese families to help with the family income. So China is facing an unequal sex ratio (males: females) in which there are less females for every male in the population. By 2015, China’s population will peak at 1 billion and then decrease steadily while Chinese government struggles with providing care to its aging millions.
Economy
Read more in Asia
« Princess of the Stars Sinks Upside Down
Shanghai »
China’s current economic growth is due to resource accumulation from trades while India’s growth is increasingly based on a more efficient economic sector. In the long run, a more efficient economy will always overtake and surpass a large cumbersome inefficient economy. This is seen today as China buys debts from foreign powers while trying to market their goods and resources to a global market – while India is focusing on specializing their economy and providing better quality services such as the IT sector. Thus unlike China, outsourcing to India has grown rapidly and by 2010, it is expected to be 56 billion dollars a year. Currently every major company has begun to invest heavily in India and has started to rely on Indian engineers for their next-generation products. Google lead scientist, Krishna Bharat is working on the new core search engine technology in Indian tech capital of Bangalore while companies like GM, Boeing, Motorola, Cisco, HP and many others have begun to make their R&D facilities and Asian headquarters in India. Bangalore, in many ways, has become to Silicon Valley in 1999, with much development and growth headed its way. However, China still manages to hold the 9.5% growth lead thanks to its mass production capabilities – which has begun to see problems due to their bad quality as been by the lead in Kingfisher toys or the poisons in Chinese imported fish.
Industry
");
//]]>-->
google_protectAndRun("ads_core.google_render_ad", google_handleError, google_render_ad);
China is a leading producer of marketable good and a major mass producer of such goods. Thus to maintain their lead, China is working on industrial plants geared towards their production sector. Meanwhile, India is a rising power in the software, design, services and precision industry. There is no other IT sector in the world that can compare to or even hold its own against India. So what is the key difference maker between India and China? Well China is what we call a light industry producer while India is the heavy Industry producer. While China makes the toys and the T-shirts that we see as common goods on the market, India is making industrial grade steel used in making skyscrapers, tanks and ships while its automotive industry is experiencing unprecedented growth. Thus in the short run, China will experience a growth that’s mainly due to its ability to sell common goods, it is going to have trouble with heavy industry. A good example of this would be the Chinese attempt to kick start their automotive industry – which continues to be a failure and fails to reach a global audience. Meanwhile Indian companies such as TATA is making headlines by making more cheaper and efficient cars and making deals with western companies like GM and many others. More recent was the takeover of Jaguar and Land Rover by Indian TATA motors – an indicator of India’s heavy growth industry seeking to expand its influence worldwide.
Education System
Every year both India and China produce over 500 thousand engineers who graduate with high degrees – compared to the 60 thousand who graduate in the US. Out of the 500 thousand, a better part of them are Indian graduates. India has the 2nd largest English speaking population out of the English nations and 2nd largest nation with the most English speakers per GDP. India’s education system has proven to be far more advanced than its Chinese counterpart. Indian Institutes of Technology (IIT) is a world prestigious institution that even rivals western universities at the quality of education it provides – churning out the engineers and IT professionals of tomorrow. Currently, India is the 2nd largest producer of Engineers, scientist and doctors. Other educational intuitions like the Indian Institute of Science (IIsc) and the Business school have all set standards as the world benchmark. Meanwhile in China, low English speaking populations with high illiteracy rates have been a turnoff for many companies and opportunity seekers. India’s education have steadily been increasing while corruption, and lack of uncontrolled and wasteful spending has not been beneficial to the education sector.
Environmental Consequences
As with any developing country, India and China both are heavy producers of pollution which continues to contribute to the global warning. Massive and forcible seizures of land, the destruction of usable housing structures, reduction of arable land, and environmental degradation in China has all contributed to a environmental policies for the near future. In an effort to promote the image of growth and modernization, China has done little to research their environmental impact on the planet and thus is harboring an oncoming crisis within the next few decades. India has however been slow to respond like China to the growth, thus making sure safety procedures are more accurately followed. Even today, Chinese companies do not install filters onto their smoke stacks or care for where they dump their industrial garbage while in India, environmental groups (using their freedom of speech & rights) have begun to advocate for better environmental care.
Growth Investment
China’s economy began its growth spree almost 13 years (1979) before India even emerged on the global economic market. Even when China did emerge, it began to rely on foreign investments too much. Today, China is dependent on foreign investments. The Chinese stock market has already crashed and is still reeling to recover. Almost 70% of the country’s banks have declared bankruptcy and is now riding on foreign investments. Like communist Russia, China is mobilizing its resources trying to issue a mirage of growth by buying US debts, modernizing its army seizing civilian lands for huge building projects – but at what price? In the long run, none of this will stimulate the decaying and crumbling Chinese financial/capital market. There are no private run enterprises in China – for the fear of individualization and loss of government control of the country. So while China is relying on foreign investments and trade, India has been developing a wave of homegrown, innovative private companies, especially in high tech & information sector. For example, even when facing severe international sanctions and trade limitations, Indian civilian and military nuclear program has been effectively successfully, springing forth a homegrown nuclear technology capable of processing Thorium – unlike all the other nuclear technology that uses uranium.
Just like that, Indian companies have grown on their own, and are now emerging on the world markets. TATA Group, Reliance Corp, Mittal Steel and many others have begun to takeover European and American companies – expanding their global reach. India’s stock markets have grown exceedingly large; the Bombay stock market has broken numerous domestic and international records. Indian companies are earning more due to the 20% returns on the investment opportunities in India – thus the reason for Japan’s recent 5 billion dollar investment in the “industrial corridor” of India. Overall, India is growing at a rate that ensures quality while experiencing record breaking growth – something China has failed to do.
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House Property Income and All other Incomes
House Property Income
Tax is on the annual value of the house property after allowing certain deductions. House Property consists of any building, flat, shop etc., and the land attached to the building.
Computation of income from Self Occupied property
Income is computed after giving certain deductions from the annual value of the property.
A) Computation of annual value of self occupied property
The annual value of Self occupied property is taken as NIL if the property is fully utilized for own residential stay during the year or if the property is not actually occupied as owner and is also not let out. If a property is let out for only a part of the year, proportionate annual value will be calculated.
B) Entitled deductions for self occupied property
The only entitled deduction is interest, if any payable, on loan taken for the purchase or construction of the house property. The maximum deduction on this account is Rs.30,000/-; However, for properties acquired or constructed between the 1st April 1999 and the 1st April 2003 out of borrowed funds, maximum limit is Rs. 1,50,000/-
Computation of income from let out property
Income is computed after giving certain deductions from the net annual value of the let out property.
A) Computation of net value of let out property
For let out properties the gross annual value will be the greater of the following three amounts:
Municipal value of the property;
Actual rent received during the year;
Fair rent i.e. rent of similar properties in the same or similar locality.
Out of the gross annual value, municipal taxes actually paid during the year has to be deducted to arrive at the net annual value.
B) Entitled deductions for let out property
The deductions available for computing House Property Income are:
30% of the net annual value for repair and maintenance and rent collection expenses for the property
Interest on money borrowed to build, buy or repair the property;
Ownership of property
Besides owning property in own name, a person is deemed as owner in following three cases:
As transferor of the property to spouse or minor child for inadequate or no consideration;
As holder of an impartible estate or a property in part performance of a contract under the Transfer of Property Act;
As share holder of a co-operative society or a company, which entitles to hold any property
Capital Gains
If any Capital Asset is sold or transferred, the profits arising out of such sale are taxable as capital gains in the year in which the transfer takes place.
Definition of capital asset
Capital Asset means all moveable or immovable property except trading goods, personal effects, agricultural land other than within municipal areas or within 8 kilometers from it wherever notified and gold bonds. Jewelry and ornament are not personal effects and their sale will attract capital gains.
Distinction between short term and long-term asset
Capital Assets are of two types i.e., long term and short term. Long-term capital assets are assets held for more than 36 months before they are sold or transferred. In case of shares, debentures and mutual fund units the period of holding required is only 12 months. Different rates of tax apply for gains on transfer of the long term and short-term capital assets. Gains on short-term capital asset are taxed as regular income.
Computation of Capital Gains
Capital gains are to be computed by deducting the following three amounts from the consideration money received on transfer of the asset.
i) The actual cost of the asset or its estimated market value as on 1.4.81, if acquired earlier;
ii) The cost of improvement, if any, for the asset;
iii) Expenses incurred on transfer of the asset; and
In case of a long-term capital asset, the costs are increased as per a Cost inflation index for the year.
Cost Inflation index
Click here to view the cost Inflation Index
Exemptions from Capital Gains
In case of Individuals and HUF, long-term capital gains are exempt if the sale proceeds are reinvested in certain assets.
Some examples:
A) Profits on sale of residential house is reinvested in a new residential house.
B) Long term capital gains are invested in notified bonds
These exemptions are subject to certain conditions and the reinvestment has to be made within the prescribed time.
Other Sources Income
Any income other than (a) salary, (b) house property income (c) Income from business or profession, or (d) Capital Gains income, will be taxed as Income from Other Sources. Examples are interest from deposits, winnings from lotteries, races, income from the hiring out of machinery, or machinery compositely with building, royalty, copyright fees, family pension, dividends other than from domestic companies and mutual funds etc.
Allowable Deductions
In case of winnings from lotteries and races no deduction is allowable.
For family pension, the allowable deduction is 1/3rd of the pension or Rs. 15,000/- whichever is lower.
For other cases, any revenue expenditure, exclusively incurred for earning such income is allowed as deduction.
In case of income from hiring of machinery, depreciation on such machinery is also allowable as deduction.
Deductions
Deduction is the amount, which is reduced from the gross total income before computing tax.
There are other deductions such as for donations, for repayment of loans taken for educational purposes etc.
Deductions on Interest etc. U/s 80L
If interest is earned on Govt. Securities, Bank deposits, Post Office deposits, debentures, National Savings Certificates etc., deduction up to Rs. 12,000/- u/s 80 L is allowable from the net income after deducting the expenditure incurred in earning it. Further, an additional deduction up to Rs. 3,000/- will be allowable on interest from Govt. Securities, if not already covered in the Rs. 12,000/- limit mentioned earlier.
Deductions on premium for medical insurance
If premium for medical insurance is paid by cheque for a person, or his dependent family member or member of the HUF, deduction up to Rs. 10,000/- for insurance premium paid is allowable. In respect of senior citizens the maximum limit for deduction will be up to Rs. 15,000/-.
Deductions on expenditure on handicapped dependent
If any expenditure has been incurred on the treatment, nursing, training of a handicapped dependent, or for creating an insurance benefit for such person a deduction up to a maximum limit of Rs. 40,000/- u/s 80DD is allowable subject to the condition that doctor working in a government hospital has issued the necessary certificate.
Deductions on treatment of diseases
If an individual or an HUF actually incurs expenditure for treatment of certain specified diseases for himself, dependents or a member of HUF, deduction up to Rs.40,000 /- u/s 80DDB is allowable. For treatment of senior citizens, the amount of deduction will be up to Rs.60,000 /-. This deduction is available only for certain specified diseases.
Deductions on contribution to pension funds
If an individual contributes to specified pension funds deduction up to Rs.10,000 /- u/s 80CCC is allowable. The pension will however be taxable on receipt.
Rebates
Rebate u/s 88
For the assessment year 2003-04, the amount of rebate is as follows -
1. Tax rebate under section 88 is available at 30% of the net qualifying amount if the following two conditions are satisfied.
a. income chargeable under the head "Salaries" (before giving deduction under section 16) does not exceed Rs. 1,00,000; and
b. income chargeable under the head "Salaries" is not less than 90% of gross total income.
2. If gross total income does not exceed Rs. 1,50,000 ,tax rebate is available at 20% of the net qualifying amount.
3. If gross total income exceeds Rs. 1,50,000 but does not exceed Rs. 5,00,000, tax rebate is available at 15% of the net qualifying amount.
4. If gross total income exceeds Rs. 5,00,000 tax rebate under section 88 is not available.
Rebate for senior citizens
Taxpayers of the age of sixty-five and above, at any time during the relevant previous year, will get an additional rebate from tax payable up to a maximum of Rs 20,000/-.
Rebate for women taxpayers
All women resident in India get a special rebate up to Rs. 5,000/- out of the tax payable by them. This rebate will not be allowable for women tax payers above sixty five at any time during the relevant previous year, who will get senior citizen rebate of Rs. 20,000/-.
Tax is on the annual value of the house property after allowing certain deductions. House Property consists of any building, flat, shop etc., and the land attached to the building.
Computation of income from Self Occupied property
Income is computed after giving certain deductions from the annual value of the property.
A) Computation of annual value of self occupied property
The annual value of Self occupied property is taken as NIL if the property is fully utilized for own residential stay during the year or if the property is not actually occupied as owner and is also not let out. If a property is let out for only a part of the year, proportionate annual value will be calculated.
B) Entitled deductions for self occupied property
The only entitled deduction is interest, if any payable, on loan taken for the purchase or construction of the house property. The maximum deduction on this account is Rs.30,000/-; However, for properties acquired or constructed between the 1st April 1999 and the 1st April 2003 out of borrowed funds, maximum limit is Rs. 1,50,000/-
Computation of income from let out property
Income is computed after giving certain deductions from the net annual value of the let out property.
A) Computation of net value of let out property
For let out properties the gross annual value will be the greater of the following three amounts:
Municipal value of the property;
Actual rent received during the year;
Fair rent i.e. rent of similar properties in the same or similar locality.
Out of the gross annual value, municipal taxes actually paid during the year has to be deducted to arrive at the net annual value.
B) Entitled deductions for let out property
The deductions available for computing House Property Income are:
30% of the net annual value for repair and maintenance and rent collection expenses for the property
Interest on money borrowed to build, buy or repair the property;
Ownership of property
Besides owning property in own name, a person is deemed as owner in following three cases:
As transferor of the property to spouse or minor child for inadequate or no consideration;
As holder of an impartible estate or a property in part performance of a contract under the Transfer of Property Act;
As share holder of a co-operative society or a company, which entitles to hold any property
Capital Gains
If any Capital Asset is sold or transferred, the profits arising out of such sale are taxable as capital gains in the year in which the transfer takes place.
Definition of capital asset
Capital Asset means all moveable or immovable property except trading goods, personal effects, agricultural land other than within municipal areas or within 8 kilometers from it wherever notified and gold bonds. Jewelry and ornament are not personal effects and their sale will attract capital gains.
Distinction between short term and long-term asset
Capital Assets are of two types i.e., long term and short term. Long-term capital assets are assets held for more than 36 months before they are sold or transferred. In case of shares, debentures and mutual fund units the period of holding required is only 12 months. Different rates of tax apply for gains on transfer of the long term and short-term capital assets. Gains on short-term capital asset are taxed as regular income.
Computation of Capital Gains
Capital gains are to be computed by deducting the following three amounts from the consideration money received on transfer of the asset.
i) The actual cost of the asset or its estimated market value as on 1.4.81, if acquired earlier;
ii) The cost of improvement, if any, for the asset;
iii) Expenses incurred on transfer of the asset; and
In case of a long-term capital asset, the costs are increased as per a Cost inflation index for the year.
Cost Inflation index
Click here to view the cost Inflation Index
Exemptions from Capital Gains
In case of Individuals and HUF, long-term capital gains are exempt if the sale proceeds are reinvested in certain assets.
Some examples:
A) Profits on sale of residential house is reinvested in a new residential house.
B) Long term capital gains are invested in notified bonds
These exemptions are subject to certain conditions and the reinvestment has to be made within the prescribed time.
Other Sources Income
Any income other than (a) salary, (b) house property income (c) Income from business or profession, or (d) Capital Gains income, will be taxed as Income from Other Sources. Examples are interest from deposits, winnings from lotteries, races, income from the hiring out of machinery, or machinery compositely with building, royalty, copyright fees, family pension, dividends other than from domestic companies and mutual funds etc.
Allowable Deductions
In case of winnings from lotteries and races no deduction is allowable.
For family pension, the allowable deduction is 1/3rd of the pension or Rs. 15,000/- whichever is lower.
For other cases, any revenue expenditure, exclusively incurred for earning such income is allowed as deduction.
In case of income from hiring of machinery, depreciation on such machinery is also allowable as deduction.
Deductions
Deduction is the amount, which is reduced from the gross total income before computing tax.
There are other deductions such as for donations, for repayment of loans taken for educational purposes etc.
Deductions on Interest etc. U/s 80L
If interest is earned on Govt. Securities, Bank deposits, Post Office deposits, debentures, National Savings Certificates etc., deduction up to Rs. 12,000/- u/s 80 L is allowable from the net income after deducting the expenditure incurred in earning it. Further, an additional deduction up to Rs. 3,000/- will be allowable on interest from Govt. Securities, if not already covered in the Rs. 12,000/- limit mentioned earlier.
Deductions on premium for medical insurance
If premium for medical insurance is paid by cheque for a person, or his dependent family member or member of the HUF, deduction up to Rs. 10,000/- for insurance premium paid is allowable. In respect of senior citizens the maximum limit for deduction will be up to Rs. 15,000/-.
Deductions on expenditure on handicapped dependent
If any expenditure has been incurred on the treatment, nursing, training of a handicapped dependent, or for creating an insurance benefit for such person a deduction up to a maximum limit of Rs. 40,000/- u/s 80DD is allowable subject to the condition that doctor working in a government hospital has issued the necessary certificate.
Deductions on treatment of diseases
If an individual or an HUF actually incurs expenditure for treatment of certain specified diseases for himself, dependents or a member of HUF, deduction up to Rs.40,000 /- u/s 80DDB is allowable. For treatment of senior citizens, the amount of deduction will be up to Rs.60,000 /-. This deduction is available only for certain specified diseases.
Deductions on contribution to pension funds
If an individual contributes to specified pension funds deduction up to Rs.10,000 /- u/s 80CCC is allowable. The pension will however be taxable on receipt.
Rebates
Rebate u/s 88
For the assessment year 2003-04, the amount of rebate is as follows -
1. Tax rebate under section 88 is available at 30% of the net qualifying amount if the following two conditions are satisfied.
a. income chargeable under the head "Salaries" (before giving deduction under section 16) does not exceed Rs. 1,00,000; and
b. income chargeable under the head "Salaries" is not less than 90% of gross total income.
2. If gross total income does not exceed Rs. 1,50,000 ,tax rebate is available at 20% of the net qualifying amount.
3. If gross total income exceeds Rs. 1,50,000 but does not exceed Rs. 5,00,000, tax rebate is available at 15% of the net qualifying amount.
4. If gross total income exceeds Rs. 5,00,000 tax rebate under section 88 is not available.
Rebate for senior citizens
Taxpayers of the age of sixty-five and above, at any time during the relevant previous year, will get an additional rebate from tax payable up to a maximum of Rs 20,000/-.
Rebate for women taxpayers
All women resident in India get a special rebate up to Rs. 5,000/- out of the tax payable by them. This rebate will not be allowable for women tax payers above sixty five at any time during the relevant previous year, who will get senior citizen rebate of Rs. 20,000/-.
Income Tax -Salary Income
Salary Income
Salary normally includes wages, annuity, pension, gratuity, commission, perquisites, etc. and any other payment received by an employee from the employer received during the year.
Allowances
Most allowances are taxable like City Compensatory allowance, tiffin allowance, fixed medical allowance and servant allowances; encashment of any concession is also taxable.
A) House Rent Allowance
Out of house rent allowance received during the year, least of the following three amounts will not be included in income: -
The amount equal to 50% of annual salary, for persons staying in Mumbai, Chennai, Calcutta or Delhi, but 40%, for others
The actual amount of house rent allowance received
The amount of rent actually paid in excess of 10% of annual salary
Here, salary includes basic salary, dearness allowance, and commission on fixed percentage, but not other allowances.
B) Transport allowance
Transport allowance for traveling from residence to office is exempt up to Rs 800 per month.
C) Any allowance granted for encouraging the academic, research and other professional pursuits
To the extent the allowance is utilised for the purpose specified.
D) Children Education Allowance
Rs. 100 per month per child up to a maximum of two children
E) Any allowance granted to an employee to meet the hostel expenditure on his child
Rs. 300 per month per child up to a maximum of two children
Perquisites
The following perquisites are not taxable either under the executive instructions of the Central Board of Direct Taxes or by virtue of specific provision in the Act/Rules :
Rent-Free House
Rent-free official residence provided to a judge of a High Court or of the Supreme Court.
Rent-free furnished residence (including maintenance thereof) provided to an official of Parliament, a Union Minister or a Leader of Opposition in Parliament
Accomodation provided in a 'remote area' to an employee working at a mining site or an onshore oil exploration site, or a project execution site or an accomodation provided in an offshore site of similar nature.
Accomodation provided on transfer of an employee in a hotel for not exceeding 15 days in aggregate.
Car
Re-imbursement of expenses in respect of car (which is owned by employee and used for personal and official purpose) (amount not taxable is up to Rs. 1,200 per month for car having engine capacity of not more than 1600cc, Rs. 1,600 per month for car of above 1600cc and Rs. 600 per month for driver).
Conveyance facility provided to High Court Judges and Supreme Court Judges.
Conveyance facility provided to an employee to cover the journey between office and residence.
Interest-Free Loan
Interest-free / concessional loan of an amount not exceeding Rs.20,000
Others
Gift-in-kind up to Rs.5,000 in a year.
Employer's contribution to staff group insurance scheme.
Leave Encashment
Leave encashment while in service is taxable. Encashment of sick leave is taxable.
Leave encashment received at the time of retirement is fully exempt in the case of Government Servants. In the case of non-Govt. Employees, leave encashment is exempt to the extent of the least of the following four amounts: -
Rs. 3,00,000/-
Ten months' average salary;
Cash equivalent of the leave due at the time of retirement;
Leave encashment actually received at the time of retirement.
Here the average salary means the average of the salary drawn during the last ten months before retirement.
Gratuity
Any death cum retirement gratuity received by Government or Local Authority employees is exempt from tax. For Non-Government Employees the taxability depends on whether Gratuity is covered under the Gratuity Act
A) Gratuity covered under the Gratuity Act
For Gratuity covered under the Gratuity Act, total of gratuity received by an employee, covered by the Gratuity Act, from various employers in whole of service is exempt from tax to the extent of least of the following three amounts:
15 days' salary, based on the last drawn salary, for each completed year of service
Rs. 3,50,000/-; or
The gratuity actually received.
B) Gratuity not covered under the Gratuity Act
For Gratuity not covered under the Gratuity Act any gratuity not covered by the Gratuity Act, is exempt from tax to the extent of least of the three amounts
The half month's salary for each completed year of service; or
Rs.3,50,000/-; or
The gratuity actually received.
VRS Compensation
Compensation received at the time of voluntary retirement is exempt up to Rs 5 lakhs under certain conditions.
Deductions from Salary income
Certain deductions are available while determining the taxable salary income.
A) Standard Deduction
Standard deduction from the Assessment year 2004-05
Salary income before giving Standard Deduction
Amount of standard Deduction from the assessment year 2004-05
Income from salary is less than Rs. 1.5 lakhs
40% of gross salary or Rs.30,000 whichever is lower
Income from salary exceeds Rs. 1.5 lakhs but does not exceed Rs. 5 lakhs
Rs. 30,000
Income from Salary exceeds Rs. 5 lakhs
Rs. 20,000/-
B) Professional Tax
Professional tax, which is paid, is allowed as deduction.
C) Arrears salary
If salary is received in arrears or in advance, it can be spread over the years to which it relates and be taxed accordingly as per section 89(1) of the Income tax Act.
House Property Income
Tax is on the annual value of the house property after allowing certain deductions. House Property consists of any building, flat, shop etc., and the land attached to the building.
Computation of income from Self Occupied property
Income is computed after giving certain deductions from the annual value of the property.
A) Computation of annual value of self occupied property
The annual value of Self occupied property is taken as NIL if the property is fully utilized for own residential stay during the year or if the property is not actually occupied as owner and is also not let out. If a property is let out for only a part of the year, proportionate annual value will be calculated.
B) Entitled deductions for self occupied property
The only entitled deduction is interest, if any payable, on loan taken for the purchase or construction of the house property. The maximum deduction on this account is Rs.30,000/-; However, for properties acquired or constructed between the 1st April 1999 and the 1st April 2003 out of borrowed funds, maximum limit is Rs. 1,50,000/-
Computation of income from let out property
Income is computed after giving certain deductions from the net annual value of the let out property.
A) Computation of net value of let out property
For let out properties the gross annual value will be the greater of the following three amounts:
Municipal value of the property;
Actual rent received during the year;
Fair rent i.e. rent of similar properties in the same or similar locality.
Out of the gross annual value, municipal taxes actually paid during the year has to be deducted to arrive at the net annual value.
B) Entitled deductions for let out property
The deductions available for computing House Property Income are:
30% of the net annual value for repair and maintenance and rent collection expenses for the property
Interest on money borrowed to build, buy or repair the property;
Ownership of property
Besides owning property in own name, a person is deemed as owner in following three cases:
As transferor of the property to spouse or minor child for inadequate or no consideration;
As holder of an impartible estate or a property in part performance of a contract under the Transfer of Property Act;
As share holder of a co-operative society or a company, which entitles to hold any property
Capital Gains
If any Capital Asset is sold or transferred, the profits arising out of such sale are taxable as capital gains in the year in which the transfer takes place.
Definition of capital asset
Capital Asset means all moveable or immovable property except trading goods, personal effects, agricultural land other than within municipal areas or within 8 kilometers from it wherever notified and gold bonds. Jewelry and ornament are not personal effects and their sale will attract capital gains.
Distinction between short term and long-term asset
Capital Assets are of two types i.e., long term and short term. Long-term capital assets are assets held for more than 36 months before they are sold or transferred. In case of shares, debentures and mutual fund units the period of holding required is only 12 months. Different rates of tax apply for gains on transfer of the long term and short-term capital assets. Gains on short-term capital asset are taxed as regular income.
Computation of Capital Gains
Capital gains are to be computed by deducting the following three amounts from the consideration money received on transfer of the asset.
i) The actual cost of the asset or its estimated market value as on 1.4.81, if acquired earlier;
ii) The cost of improvement, if any, for the asset;
iii) Expenses incurred on transfer of the asset; and
In case of a long-term capital asset, the costs are increased as per a Cost inflation index for the year.
Cost Inflation index
Click here to view the cost Inflation Index
Exemptions from Capital Gains
In case of Individuals and HUF, long-term capital gains are exempt if the sale proceeds are reinvested in certain assets.
Some examples:
A) Profits on sale of residential house is reinvested in a new residential house.
B) Long term capital gains are invested in notified bonds
These exemptions are subject to certain conditions and the reinvestment has to be made within the prescribed time.
Other Sources Income
Any income other than (a) salary, (b) house property income (c) Income from business or profession, or (d) Capital Gains income, will be taxed as Income from Other Sources. Examples are interest from deposits, winnings from lotteries, races, income from the hiring out of machinery, or machinery compositely with building, royalty, copyright fees, family pension, dividends other than from domestic companies and mutual funds etc.
Allowable Deductions
In case of winnings from lotteries and races no deduction is allowable.
For family pension, the allowable deduction is 1/3rd of the pension or Rs. 15,000/- whichever is lower.
For other cases, any revenue expenditure, exclusively incurred for earning such income is allowed as deduction.
In case of income from hiring of machinery, depreciation on such machinery is also allowable as deduction.
Deductions
Deduction is the amount, which is reduced from the gross total income before computing tax.
There are other deductions such as for donations, for repayment of loans taken for educational purposes etc.
Deductions on Interest etc. U/s 80L
If interest is earned on Govt. Securities, Bank deposits, Post Office deposits, debentures, National Savings Certificates etc., deduction up to Rs. 12,000/- u/s 80 L is allowable from the net income after deducting the expenditure incurred in earning it. Further, an additional deduction up to Rs. 3,000/- will be allowable on interest from Govt. Securities, if not already covered in the Rs. 12,000/- limit mentioned earlier.
Deductions on premium for medical insurance
If premium for medical insurance is paid by cheque for a person, or his dependent family member or member of the HUF, deduction up to Rs. 10,000/- for insurance premium paid is allowable. In respect of senior citizens the maximum limit for deduction will be up to Rs. 15,000/-.
Deductions on expenditure on handicapped dependent
If any expenditure has been incurred on the treatment, nursing, training of a handicapped dependent, or for creating an insurance benefit for such person a deduction up to a maximum limit of Rs. 40,000/- u/s 80DD is allowable subject to the condition that doctor working in a government hospital has issued the necessary certificate.
Deductions on treatment of diseases
If an individual or an HUF actually incurs expenditure for treatment of certain specified diseases for himself, dependents or a member of HUF, deduction up to Rs.40,000 /- u/s 80DDB is allowable. For treatment of senior citizens, the amount of deduction will be up to Rs.60,000 /-. This deduction is available only for certain specified diseases.
Deductions on contribution to pension funds
If an individual contributes to specified pension funds deduction up to Rs.10,000 /- u/s 80CCC is allowable. The pension will however be taxable on receipt.
Rebates
Rebate u/s 88
For the assessment year 2003-04, the amount of rebate is as follows -
1. Tax rebate under section 88 is available at 30% of the net qualifying amount if the following two conditions are satisfied.
a. income chargeable under the head "Salaries" (before giving deduction under section 16) does not exceed Rs. 1,00,000; and
b. income chargeable under the head "Salaries" is not less than 90% of gross total income.
2. If gross total income does not exceed Rs. 1,50,000 ,tax rebate is available at 20% of the net qualifying amount.
3. If gross total income exceeds Rs. 1,50,000 but does not exceed Rs. 5,00,000, tax rebate is available at 15% of the net qualifying amount.
4. If gross total income exceeds Rs. 5,00,000 tax rebate under section 88 is not available.
Rebate for senior citizens
Taxpayers of the age of sixty-five and above, at any time during the relevant previous year, will get an additional rebate from tax payable up to a maximum of Rs 20,000/-.
Rebate for women taxpayers
All women resident in India get a special rebate up to Rs. 5,000/- out of the tax payable by them. This rebate will not be allowable for women tax payers above sixty five at any time during the relevant previous year, who will get senior citizen rebate of Rs. 20,000/-.
Salary normally includes wages, annuity, pension, gratuity, commission, perquisites, etc. and any other payment received by an employee from the employer received during the year.
Allowances
Most allowances are taxable like City Compensatory allowance, tiffin allowance, fixed medical allowance and servant allowances; encashment of any concession is also taxable.
A) House Rent Allowance
Out of house rent allowance received during the year, least of the following three amounts will not be included in income: -
The amount equal to 50% of annual salary, for persons staying in Mumbai, Chennai, Calcutta or Delhi, but 40%, for others
The actual amount of house rent allowance received
The amount of rent actually paid in excess of 10% of annual salary
Here, salary includes basic salary, dearness allowance, and commission on fixed percentage, but not other allowances.
B) Transport allowance
Transport allowance for traveling from residence to office is exempt up to Rs 800 per month.
C) Any allowance granted for encouraging the academic, research and other professional pursuits
To the extent the allowance is utilised for the purpose specified.
D) Children Education Allowance
Rs. 100 per month per child up to a maximum of two children
E) Any allowance granted to an employee to meet the hostel expenditure on his child
Rs. 300 per month per child up to a maximum of two children
Perquisites
The following perquisites are not taxable either under the executive instructions of the Central Board of Direct Taxes or by virtue of specific provision in the Act/Rules :
Rent-Free House
Rent-free official residence provided to a judge of a High Court or of the Supreme Court.
Rent-free furnished residence (including maintenance thereof) provided to an official of Parliament, a Union Minister or a Leader of Opposition in Parliament
Accomodation provided in a 'remote area' to an employee working at a mining site or an onshore oil exploration site, or a project execution site or an accomodation provided in an offshore site of similar nature.
Accomodation provided on transfer of an employee in a hotel for not exceeding 15 days in aggregate.
Car
Re-imbursement of expenses in respect of car (which is owned by employee and used for personal and official purpose) (amount not taxable is up to Rs. 1,200 per month for car having engine capacity of not more than 1600cc, Rs. 1,600 per month for car of above 1600cc and Rs. 600 per month for driver).
Conveyance facility provided to High Court Judges and Supreme Court Judges.
Conveyance facility provided to an employee to cover the journey between office and residence.
Interest-Free Loan
Interest-free / concessional loan of an amount not exceeding Rs.20,000
Others
Gift-in-kind up to Rs.5,000 in a year.
Employer's contribution to staff group insurance scheme.
Leave Encashment
Leave encashment while in service is taxable. Encashment of sick leave is taxable.
Leave encashment received at the time of retirement is fully exempt in the case of Government Servants. In the case of non-Govt. Employees, leave encashment is exempt to the extent of the least of the following four amounts: -
Rs. 3,00,000/-
Ten months' average salary;
Cash equivalent of the leave due at the time of retirement;
Leave encashment actually received at the time of retirement.
Here the average salary means the average of the salary drawn during the last ten months before retirement.
Gratuity
Any death cum retirement gratuity received by Government or Local Authority employees is exempt from tax. For Non-Government Employees the taxability depends on whether Gratuity is covered under the Gratuity Act
A) Gratuity covered under the Gratuity Act
For Gratuity covered under the Gratuity Act, total of gratuity received by an employee, covered by the Gratuity Act, from various employers in whole of service is exempt from tax to the extent of least of the following three amounts:
15 days' salary, based on the last drawn salary, for each completed year of service
Rs. 3,50,000/-; or
The gratuity actually received.
B) Gratuity not covered under the Gratuity Act
For Gratuity not covered under the Gratuity Act any gratuity not covered by the Gratuity Act, is exempt from tax to the extent of least of the three amounts
The half month's salary for each completed year of service; or
Rs.3,50,000/-; or
The gratuity actually received.
VRS Compensation
Compensation received at the time of voluntary retirement is exempt up to Rs 5 lakhs under certain conditions.
Deductions from Salary income
Certain deductions are available while determining the taxable salary income.
A) Standard Deduction
Standard deduction from the Assessment year 2004-05
Salary income before giving Standard Deduction
Amount of standard Deduction from the assessment year 2004-05
Income from salary is less than Rs. 1.5 lakhs
40% of gross salary or Rs.30,000 whichever is lower
Income from salary exceeds Rs. 1.5 lakhs but does not exceed Rs. 5 lakhs
Rs. 30,000
Income from Salary exceeds Rs. 5 lakhs
Rs. 20,000/-
B) Professional Tax
Professional tax, which is paid, is allowed as deduction.
C) Arrears salary
If salary is received in arrears or in advance, it can be spread over the years to which it relates and be taxed accordingly as per section 89(1) of the Income tax Act.
House Property Income
Tax is on the annual value of the house property after allowing certain deductions. House Property consists of any building, flat, shop etc., and the land attached to the building.
Computation of income from Self Occupied property
Income is computed after giving certain deductions from the annual value of the property.
A) Computation of annual value of self occupied property
The annual value of Self occupied property is taken as NIL if the property is fully utilized for own residential stay during the year or if the property is not actually occupied as owner and is also not let out. If a property is let out for only a part of the year, proportionate annual value will be calculated.
B) Entitled deductions for self occupied property
The only entitled deduction is interest, if any payable, on loan taken for the purchase or construction of the house property. The maximum deduction on this account is Rs.30,000/-; However, for properties acquired or constructed between the 1st April 1999 and the 1st April 2003 out of borrowed funds, maximum limit is Rs. 1,50,000/-
Computation of income from let out property
Income is computed after giving certain deductions from the net annual value of the let out property.
A) Computation of net value of let out property
For let out properties the gross annual value will be the greater of the following three amounts:
Municipal value of the property;
Actual rent received during the year;
Fair rent i.e. rent of similar properties in the same or similar locality.
Out of the gross annual value, municipal taxes actually paid during the year has to be deducted to arrive at the net annual value.
B) Entitled deductions for let out property
The deductions available for computing House Property Income are:
30% of the net annual value for repair and maintenance and rent collection expenses for the property
Interest on money borrowed to build, buy or repair the property;
Ownership of property
Besides owning property in own name, a person is deemed as owner in following three cases:
As transferor of the property to spouse or minor child for inadequate or no consideration;
As holder of an impartible estate or a property in part performance of a contract under the Transfer of Property Act;
As share holder of a co-operative society or a company, which entitles to hold any property
Capital Gains
If any Capital Asset is sold or transferred, the profits arising out of such sale are taxable as capital gains in the year in which the transfer takes place.
Definition of capital asset
Capital Asset means all moveable or immovable property except trading goods, personal effects, agricultural land other than within municipal areas or within 8 kilometers from it wherever notified and gold bonds. Jewelry and ornament are not personal effects and their sale will attract capital gains.
Distinction between short term and long-term asset
Capital Assets are of two types i.e., long term and short term. Long-term capital assets are assets held for more than 36 months before they are sold or transferred. In case of shares, debentures and mutual fund units the period of holding required is only 12 months. Different rates of tax apply for gains on transfer of the long term and short-term capital assets. Gains on short-term capital asset are taxed as regular income.
Computation of Capital Gains
Capital gains are to be computed by deducting the following three amounts from the consideration money received on transfer of the asset.
i) The actual cost of the asset or its estimated market value as on 1.4.81, if acquired earlier;
ii) The cost of improvement, if any, for the asset;
iii) Expenses incurred on transfer of the asset; and
In case of a long-term capital asset, the costs are increased as per a Cost inflation index for the year.
Cost Inflation index
Click here to view the cost Inflation Index
Exemptions from Capital Gains
In case of Individuals and HUF, long-term capital gains are exempt if the sale proceeds are reinvested in certain assets.
Some examples:
A) Profits on sale of residential house is reinvested in a new residential house.
B) Long term capital gains are invested in notified bonds
These exemptions are subject to certain conditions and the reinvestment has to be made within the prescribed time.
Other Sources Income
Any income other than (a) salary, (b) house property income (c) Income from business or profession, or (d) Capital Gains income, will be taxed as Income from Other Sources. Examples are interest from deposits, winnings from lotteries, races, income from the hiring out of machinery, or machinery compositely with building, royalty, copyright fees, family pension, dividends other than from domestic companies and mutual funds etc.
Allowable Deductions
In case of winnings from lotteries and races no deduction is allowable.
For family pension, the allowable deduction is 1/3rd of the pension or Rs. 15,000/- whichever is lower.
For other cases, any revenue expenditure, exclusively incurred for earning such income is allowed as deduction.
In case of income from hiring of machinery, depreciation on such machinery is also allowable as deduction.
Deductions
Deduction is the amount, which is reduced from the gross total income before computing tax.
There are other deductions such as for donations, for repayment of loans taken for educational purposes etc.
Deductions on Interest etc. U/s 80L
If interest is earned on Govt. Securities, Bank deposits, Post Office deposits, debentures, National Savings Certificates etc., deduction up to Rs. 12,000/- u/s 80 L is allowable from the net income after deducting the expenditure incurred in earning it. Further, an additional deduction up to Rs. 3,000/- will be allowable on interest from Govt. Securities, if not already covered in the Rs. 12,000/- limit mentioned earlier.
Deductions on premium for medical insurance
If premium for medical insurance is paid by cheque for a person, or his dependent family member or member of the HUF, deduction up to Rs. 10,000/- for insurance premium paid is allowable. In respect of senior citizens the maximum limit for deduction will be up to Rs. 15,000/-.
Deductions on expenditure on handicapped dependent
If any expenditure has been incurred on the treatment, nursing, training of a handicapped dependent, or for creating an insurance benefit for such person a deduction up to a maximum limit of Rs. 40,000/- u/s 80DD is allowable subject to the condition that doctor working in a government hospital has issued the necessary certificate.
Deductions on treatment of diseases
If an individual or an HUF actually incurs expenditure for treatment of certain specified diseases for himself, dependents or a member of HUF, deduction up to Rs.40,000 /- u/s 80DDB is allowable. For treatment of senior citizens, the amount of deduction will be up to Rs.60,000 /-. This deduction is available only for certain specified diseases.
Deductions on contribution to pension funds
If an individual contributes to specified pension funds deduction up to Rs.10,000 /- u/s 80CCC is allowable. The pension will however be taxable on receipt.
Rebates
Rebate u/s 88
For the assessment year 2003-04, the amount of rebate is as follows -
1. Tax rebate under section 88 is available at 30% of the net qualifying amount if the following two conditions are satisfied.
a. income chargeable under the head "Salaries" (before giving deduction under section 16) does not exceed Rs. 1,00,000; and
b. income chargeable under the head "Salaries" is not less than 90% of gross total income.
2. If gross total income does not exceed Rs. 1,50,000 ,tax rebate is available at 20% of the net qualifying amount.
3. If gross total income exceeds Rs. 1,50,000 but does not exceed Rs. 5,00,000, tax rebate is available at 15% of the net qualifying amount.
4. If gross total income exceeds Rs. 5,00,000 tax rebate under section 88 is not available.
Rebate for senior citizens
Taxpayers of the age of sixty-five and above, at any time during the relevant previous year, will get an additional rebate from tax payable up to a maximum of Rs 20,000/-.
Rebate for women taxpayers
All women resident in India get a special rebate up to Rs. 5,000/- out of the tax payable by them. This rebate will not be allowable for women tax payers above sixty five at any time during the relevant previous year, who will get senior citizen rebate of Rs. 20,000/-.
Health effects of tobacco
Health effects of tobacco
The health effects of tobacco are the circumstances, mechanisms, and factors of tobacco consumption on human health. Epidemiological research have been focused primarily on tobacco smoking,[1] which has been studied more extensively than any other form of consumption.[2]
Tobacco use leads most commonly to diseases affecting the heart and lungs, with smoking being a major risk factor for heart attacks, strokes, chronic obstructive pulmonary disease (COPD), emphysema, and cancer (particularly lung cancer, cancers of the larynx and mouth, and pancreatic cancer). It also causes peripheral vascular disease and hypertension, all developed due to the exposure time and the level of dosage of tobacco. Furthermore, the earlier and the higher level of tar content in the tobacco filled cigarettes causes the greater risk of these diseases. Cigarettes sold in developing nations tend to have higher tar content, and are less likely to be filtered, potentially increasing vulnerability to tobacco-related desease in these regions.[3]
The World Health Organization (WHO) estimate that tobacco caused 5.4 million deaths in 2004[4] and 100 million deaths over the course of the 20th century.[5] Similarly, the United States Centers for Disease Control and Prevention describes tobacco use as "the single most important preventable risk to human health in developed countries and an important cause of premature death worldwide."[6]
Smoke contains several carcinogenic pyrolytic products that bind to DNA and cause many genetic mutations. There are over 19 known chemical carcinogens in cigarette smoke. Tobacco also contains nicotine, which is a highly addictive psychoactive chemical. When tobacco is smoked, nicotine causes physical and psychological dependency. Tobacco use is a significant factor in miscarriages among pregnant smokers, it contributes to a number of other threats to the health of the fetus such as premature births and low birth weight and increases by 1.4 to 3 times the chance for Sudden Infant Death Syndrome (SIDS).[7] The result of scientific studies done in neonatal rats seems to indicate that exposure to cigarette smoke in the womb may reduce the fetal brain's ability to recognize hypoxic conditions, thus increasing the chance of accidental asphyxiation.[8] Incidence of impotence is approximately 85 percent higher in male smokers compared to non-smokers,[9] and it is a key cause of erectile dysfunction (ED).[9][10][11]
The health effects of tobacco are the circumstances, mechanisms, and factors of tobacco consumption on human health. Epidemiological research have been focused primarily on tobacco smoking,[1] which has been studied more extensively than any other form of consumption.[2]
Tobacco use leads most commonly to diseases affecting the heart and lungs, with smoking being a major risk factor for heart attacks, strokes, chronic obstructive pulmonary disease (COPD), emphysema, and cancer (particularly lung cancer, cancers of the larynx and mouth, and pancreatic cancer). It also causes peripheral vascular disease and hypertension, all developed due to the exposure time and the level of dosage of tobacco. Furthermore, the earlier and the higher level of tar content in the tobacco filled cigarettes causes the greater risk of these diseases. Cigarettes sold in developing nations tend to have higher tar content, and are less likely to be filtered, potentially increasing vulnerability to tobacco-related desease in these regions.[3]
The World Health Organization (WHO) estimate that tobacco caused 5.4 million deaths in 2004[4] and 100 million deaths over the course of the 20th century.[5] Similarly, the United States Centers for Disease Control and Prevention describes tobacco use as "the single most important preventable risk to human health in developed countries and an important cause of premature death worldwide."[6]
Smoke contains several carcinogenic pyrolytic products that bind to DNA and cause many genetic mutations. There are over 19 known chemical carcinogens in cigarette smoke. Tobacco also contains nicotine, which is a highly addictive psychoactive chemical. When tobacco is smoked, nicotine causes physical and psychological dependency. Tobacco use is a significant factor in miscarriages among pregnant smokers, it contributes to a number of other threats to the health of the fetus such as premature births and low birth weight and increases by 1.4 to 3 times the chance for Sudden Infant Death Syndrome (SIDS).[7] The result of scientific studies done in neonatal rats seems to indicate that exposure to cigarette smoke in the womb may reduce the fetal brain's ability to recognize hypoxic conditions, thus increasing the chance of accidental asphyxiation.[8] Incidence of impotence is approximately 85 percent higher in male smokers compared to non-smokers,[9] and it is a key cause of erectile dysfunction (ED).[9][10][11]
Effects of Alcohol
What are its short-term effects?
When a person drinks alcohol, the alcohol is absorbed by the stomach, enters the bloodstream, and goes to all the tissues. The effects of alcohol are dependent on a variety of factors, including a person's size, weight, age, and sex, as well as the amount of food and alcohol consumed. The disinhibiting effect of alcohol is one of the main reasons it is used in so many social situations. Other effects of moderate alcohol intake include dizziness and talkativeness; the immediate effects of a larger amount of alcohol include slurred speech, disturbed sleep, nausea, and vomiting. Alcohol, even at low doses, significantly impairs the judgment and coordination required to drive a car safely. Low to moderate doses of alcohol can also increase the incidence of a variety of aggressive acts, including domestic violence and child abuse. Hangovers are another possible effect after large amounts of alcohol are consumed; a hangover consists of headache, nausea, thirst, dizziness, and fatigue.
What are its long-term effects?
Prolonged, heavy use of alcohol can lead to addiction (alcoholism). Sudden cessation of long term, extensive alcohol intake is likely to produce withdrawal symptoms, including severe anxiety, tremors, hallucinations and convulsions. Long-term effects of consuming large quantities of alcohol, especially when combined with poor nutrition, can lead to permanent damage to vital organs such as the brain and liver. In addition, mothers who drink alcohol during pregnancy may give birth to infants with fetal alcohol syndrome. These infants may suffer from mental retardation and other irreversible physical abnormalities. In addition, research indicates that children of alcoholic parents are at greater risk than other children of becoming alcoholics.
Think you know the facts about alcohol abuse? If you consume alcoholic beverages, it's important to know whether your drinking patterns are safe, risky or harmful. If you haven't done so already, you may want to take this Alcohol Assessment Quiz.
What is its federal classification?
Not Applicable
Source
National Institute on Alcohol Abuse and Alcoholism (NIAAA). Think you know the facts about alcohol abuse? If you consume alcoholic beverages, it's important to know whether your drinking patterns are safe, risky or harmful. If you haven't done so already
When a person drinks alcohol, the alcohol is absorbed by the stomach, enters the bloodstream, and goes to all the tissues. The effects of alcohol are dependent on a variety of factors, including a person's size, weight, age, and sex, as well as the amount of food and alcohol consumed. The disinhibiting effect of alcohol is one of the main reasons it is used in so many social situations. Other effects of moderate alcohol intake include dizziness and talkativeness; the immediate effects of a larger amount of alcohol include slurred speech, disturbed sleep, nausea, and vomiting. Alcohol, even at low doses, significantly impairs the judgment and coordination required to drive a car safely. Low to moderate doses of alcohol can also increase the incidence of a variety of aggressive acts, including domestic violence and child abuse. Hangovers are another possible effect after large amounts of alcohol are consumed; a hangover consists of headache, nausea, thirst, dizziness, and fatigue.
What are its long-term effects?
Prolonged, heavy use of alcohol can lead to addiction (alcoholism). Sudden cessation of long term, extensive alcohol intake is likely to produce withdrawal symptoms, including severe anxiety, tremors, hallucinations and convulsions. Long-term effects of consuming large quantities of alcohol, especially when combined with poor nutrition, can lead to permanent damage to vital organs such as the brain and liver. In addition, mothers who drink alcohol during pregnancy may give birth to infants with fetal alcohol syndrome. These infants may suffer from mental retardation and other irreversible physical abnormalities. In addition, research indicates that children of alcoholic parents are at greater risk than other children of becoming alcoholics.
Think you know the facts about alcohol abuse? If you consume alcoholic beverages, it's important to know whether your drinking patterns are safe, risky or harmful. If you haven't done so already, you may want to take this Alcohol Assessment Quiz.
What is its federal classification?
Not Applicable
Source
National Institute on Alcohol Abuse and Alcoholism (NIAAA). Think you know the facts about alcohol abuse? If you consume alcoholic beverages, it's important to know whether your drinking patterns are safe, risky or harmful. If you haven't done so already
4 Reasons to Kill Your Ego That Aren’t Very Good
4 Reasons to Kill Your Ego That Aren’t Very Good
by Melissa Karnaze on October 13, 2009
A lot of self-proclaimed spiritual people don’t like their Egos. Some of them write entire books explaining why you shouldn’t like yours either.
And why you should kill it instead.
They come up with all sorts of abstract reasons that might sound reasonable if you disassociate from yourself and your life enough.
But trying to kill your Ego is no way to cultivate response ability to your life, or create your life as a mindful construct.
Because in order to succeed at your life goals and embark on the path of self-actualizing, you need to be in touch with your multidimensional human nature, which includes both the Inner Child and the Ego (or more simply, your emotional self).
People who say you aren’t your Ego are afraid of their very own
Let’s go through the four main reasons self-proclaimed spiritual people give for killing (or putting to sleep) your Ego, which are also the four main reasons they use to explain that you are not your Ego to begin with.
And let’s look at why each of these are (a) inaccurate, (b) dyfunctional, and (c) motivated by fear.
1. “You are not your mind/brain”
It’s inaccurate because: Your reality is a construct created by your mind/brain. All of your perception occurs because of your mind/brain — without it, you would not perceive this physical reality. Additionally, none of your thoughts, feelings, or behaviors are made possible without your mind/brain.
It’s dysfunctional because: It tries to convince you that your physical life here on Earth is inferior to the “real” existence that is unbound by your mind/brain. This creates an internal conflict so that you codependently seek out greener grass in other realms, because that’s supposedly the only way to be happy, where you are free from the confines of your mind/brain (or, your Ego).
It reflects fear by: Representing an escapist attitude on life, by proclaiming that your physical life here on Earth is inherently flawed.
2. “You are not your thoughts”
It’s inaccurate because: Even though there is the possibility of your thoughts being inaccurate, distorted, or dysfunctional, every action or inaction you take is directly linked to a thought-process, whether it be conscious or subconscious. And in the physical world, you are defined by your actions.
Some people say that mediation gives you glimpses of your real, nonphysical self, that is unbound by the thinking process. But this statement is hyprocritical, because if what you use to think, your mind/brain, cannot comprehend your real nature, then as long as you have a mind/brain (you use your mind/brain to meditate by the way) — you cannot comprehend your real nature!
It’s dysfunctional because: It downright confuses you, and alienates you from yourself. If you cannot accept and own your thoughts as being a part of you, then there is no ground to define what makes the “inside” you different from other people.
It reflects fear by: Telling you that your life and existence here are insignifincant — inferior to some abstract existence that your mind/brain can never rationally comprehend — to avoid taking response ability for life.
3. “You are not your emotions”
It’s inaccurate because: Every action or inaction you take is directly linked to an affective(/emotional)-process, whether it be conscious or subconscious. And your emotions are also linked to your thoughts and your mental and physical health.
It’s dysfunctional because: It leads you to believe that your emotions mean nothing of importance, so that you won’t have to deal with them. It helps you rationalize why stuffing, repressing, ignoring, and judging your emotions is healthy and good for you — when emotion research is increasingly showing just the opposite.
It reflects fear by: Reinforcing the common belief that emotions are scary. As a civilization, we’ve been avoiding them for ages. We’ve even kept a really old myth going, about emotion being the arch-nemesis of humanity’s greatest virtue: reason. But research is debunking the myth, and we’re finding that emotions are actually intelligent.
And pain is definitely scary too. As a society, we go to great lengths to mask, avoid, and deny pain. But the thing is, we make pain worse when we obsess over feeling it.
4. “You are not your physical body/an individual..instead, you are a Soul connected to All That There Is, God Source”
It’s inaccurate because: You are an individual by virtue of being human. You do have a physical body. You do have a separate identity from other humans.
Be careful of the trap here — you can be an individual and still be connected to the collective, be it spiritual or social. So don’t believe that because you are connected to a greater source or a higher power — that you have to sacrifice individuality for that. You don’t have to sacrifice anything. If you are a part of God, then you already are — you don’t have to do or kill anything to regain what, according to spiritual principle, you can never lose.
It’s dysfunctional because: It uses a very subtle, yet powerful guilt tactic. You’re expected to believe the gurus (which are often best-selling authors) when they use spiritual principle as a reason to kill the Ego, by saying things like, “We are all One.”
This gives you no room to question them, and especially their Ego-killing rampage — because you don’t want to appear devolved, unenlightened, nonspiritual, or what’s worse, too Egotistic!
They imply that the solution to life’s struggles is — don’t worry, we’re all One! Trust spirit. But it’s dysfunctional to bury your head in the sand when life throws challenges in your path. You do have to face the hardship. You do have to struggle. It’s, again, all part of being human.
Now there’s nothing wrong with practicing heartfelt gratitude, surrender, and faith (these are all wonderful), but there is something terribly wrong with using it as an excuse to kill the Ego, and to avoid facing your challenges and negative emotions head-on.
It reflects fear by: Avoiding real response ability for all the pain and hardship that life is strife with. And by avoiding taking true ownership of all your thoughts, and all your emotions — especially the dark ones.
“We are all One,” is more often than not, misused — to veil another statement:
“I don’t want to deal with all the pain and hardship that comes with setting personal boundaries in my life and my relationships. Therefore, I’m not going to be bothered with this chore, or the negative consequences and emotions that may result. Instead, I’ll stuff those down, and put on a happy smile. Those negative feelings are just a by-product of my Ego anyway, which isn’t really real.”
If you’ve noticed, this past week the web has been trending with counterarguments to the need for happy-go-feely optimism that’s often pitched in the personal development/self-proclaimed spiritual field.
That’s because forced optimism doesn’t work.
No matter how many copies of The Secret sell, any Kill-Ego Crusade veiled by New Ageisms won’t work, at least not in the long run.
Because people will see right through it. Optimism is not a marathon, but a natural phenomenon that results from courage and honesty to go within yourself. It’s delicate.
And your brightest optimism comes from your darkest pain. So if you aren’t willing to feel your pain or the other nasties that are strapped along with all things Ego, then you can only force optimism, and a very superficial version of it at that.
Your Ego is just the dark side of your Inner Child
Whenever someone tells you to kill your Ego, or tries to convince you to deny that the Ego is even real… they are doing so in an act of fear. They are afraid to face themselves, or to admit they have a shadow side.
Your Ego is just the shadow of your Inner Child. It’s all the coping mechanisms you’ve picked up throughout your life, just to get by, to survive. It’s only unreasonable if it picked up dysfunctional coping mechanisms along the way.
And guess what?
It’s your job to identify those dysfunctional coping mechanisms and find ways to fix them. The only way to start is by paying attention to your Ego, listening to how you really feel, no matter how “unreasonable” that may be.
It makes no sense to punish the Ego for doing what it was meant to do — find a way for you to survive in a harsh world where it’s a struggle just to be yourself. It makes even less sense to try to kill it, not because it’s cruel, but because it won’t work.
You are your Ego. Your Ego will be a part of you as long as you are human.
The sooner you can accept that, the sooner you can start making peace with yourself instead of war.
There’s no reason to be afraid of yourself
So when a self-proclaimed spiritual person rolls out one of the main four reasons to make war instead of peace… ask them an important question:
“If I am a part of God, then why am I here in human form, born with and bound-by an Ego-centric mind/brain/body?”
If they try to dodge the question by saying you’re here to see through the illusion, to reject your present reality for a better one, pin them down with an even harder question:
“What is love, as an action, not a noun?”
See if they can describe concrete actionable steps of love, in a non-codependent way. Without resorting to calling it just a feeling.
See, the biggest problem with the spiritual Kill-Ego Crusade, is that it claims to spread awareness of the love of God, but what it really does is prevent you from expressing (read: not just feeling) love in your life, and understanding what love is (especially self-love).
Love is an action, more than just a feeling.
And when you don’t have personal boundaries in this physical world (which is what the Ego is all about), then you won’t know the first thing about establishing and maintaining healthy interdependent relationships.
And you won’t have a chance to express love through your actions.
Next week, we’ll talk about the concrete actionable steps of love. To stay on board for the discussion, make sure to sign up for RSS or email updates if you haven’t already.
In the meantime, you can read about how to start making peace with your Ego right now.
Your Ego and Inner Child make up your emotional self.
So the way to love them both is by understanding, respecting, and honoring all of your emotions.
by Melissa Karnaze on October 13, 2009
A lot of self-proclaimed spiritual people don’t like their Egos. Some of them write entire books explaining why you shouldn’t like yours either.
And why you should kill it instead.
They come up with all sorts of abstract reasons that might sound reasonable if you disassociate from yourself and your life enough.
But trying to kill your Ego is no way to cultivate response ability to your life, or create your life as a mindful construct.
Because in order to succeed at your life goals and embark on the path of self-actualizing, you need to be in touch with your multidimensional human nature, which includes both the Inner Child and the Ego (or more simply, your emotional self).
People who say you aren’t your Ego are afraid of their very own
Let’s go through the four main reasons self-proclaimed spiritual people give for killing (or putting to sleep) your Ego, which are also the four main reasons they use to explain that you are not your Ego to begin with.
And let’s look at why each of these are (a) inaccurate, (b) dyfunctional, and (c) motivated by fear.
1. “You are not your mind/brain”
It’s inaccurate because: Your reality is a construct created by your mind/brain. All of your perception occurs because of your mind/brain — without it, you would not perceive this physical reality. Additionally, none of your thoughts, feelings, or behaviors are made possible without your mind/brain.
It’s dysfunctional because: It tries to convince you that your physical life here on Earth is inferior to the “real” existence that is unbound by your mind/brain. This creates an internal conflict so that you codependently seek out greener grass in other realms, because that’s supposedly the only way to be happy, where you are free from the confines of your mind/brain (or, your Ego).
It reflects fear by: Representing an escapist attitude on life, by proclaiming that your physical life here on Earth is inherently flawed.
2. “You are not your thoughts”
It’s inaccurate because: Even though there is the possibility of your thoughts being inaccurate, distorted, or dysfunctional, every action or inaction you take is directly linked to a thought-process, whether it be conscious or subconscious. And in the physical world, you are defined by your actions.
Some people say that mediation gives you glimpses of your real, nonphysical self, that is unbound by the thinking process. But this statement is hyprocritical, because if what you use to think, your mind/brain, cannot comprehend your real nature, then as long as you have a mind/brain (you use your mind/brain to meditate by the way) — you cannot comprehend your real nature!
It’s dysfunctional because: It downright confuses you, and alienates you from yourself. If you cannot accept and own your thoughts as being a part of you, then there is no ground to define what makes the “inside” you different from other people.
It reflects fear by: Telling you that your life and existence here are insignifincant — inferior to some abstract existence that your mind/brain can never rationally comprehend — to avoid taking response ability for life.
3. “You are not your emotions”
It’s inaccurate because: Every action or inaction you take is directly linked to an affective(/emotional)-process, whether it be conscious or subconscious. And your emotions are also linked to your thoughts and your mental and physical health.
It’s dysfunctional because: It leads you to believe that your emotions mean nothing of importance, so that you won’t have to deal with them. It helps you rationalize why stuffing, repressing, ignoring, and judging your emotions is healthy and good for you — when emotion research is increasingly showing just the opposite.
It reflects fear by: Reinforcing the common belief that emotions are scary. As a civilization, we’ve been avoiding them for ages. We’ve even kept a really old myth going, about emotion being the arch-nemesis of humanity’s greatest virtue: reason. But research is debunking the myth, and we’re finding that emotions are actually intelligent.
And pain is definitely scary too. As a society, we go to great lengths to mask, avoid, and deny pain. But the thing is, we make pain worse when we obsess over feeling it.
4. “You are not your physical body/an individual..instead, you are a Soul connected to All That There Is, God Source”
It’s inaccurate because: You are an individual by virtue of being human. You do have a physical body. You do have a separate identity from other humans.
Be careful of the trap here — you can be an individual and still be connected to the collective, be it spiritual or social. So don’t believe that because you are connected to a greater source or a higher power — that you have to sacrifice individuality for that. You don’t have to sacrifice anything. If you are a part of God, then you already are — you don’t have to do or kill anything to regain what, according to spiritual principle, you can never lose.
It’s dysfunctional because: It uses a very subtle, yet powerful guilt tactic. You’re expected to believe the gurus (which are often best-selling authors) when they use spiritual principle as a reason to kill the Ego, by saying things like, “We are all One.”
This gives you no room to question them, and especially their Ego-killing rampage — because you don’t want to appear devolved, unenlightened, nonspiritual, or what’s worse, too Egotistic!
They imply that the solution to life’s struggles is — don’t worry, we’re all One! Trust spirit. But it’s dysfunctional to bury your head in the sand when life throws challenges in your path. You do have to face the hardship. You do have to struggle. It’s, again, all part of being human.
Now there’s nothing wrong with practicing heartfelt gratitude, surrender, and faith (these are all wonderful), but there is something terribly wrong with using it as an excuse to kill the Ego, and to avoid facing your challenges and negative emotions head-on.
It reflects fear by: Avoiding real response ability for all the pain and hardship that life is strife with. And by avoiding taking true ownership of all your thoughts, and all your emotions — especially the dark ones.
“We are all One,” is more often than not, misused — to veil another statement:
“I don’t want to deal with all the pain and hardship that comes with setting personal boundaries in my life and my relationships. Therefore, I’m not going to be bothered with this chore, or the negative consequences and emotions that may result. Instead, I’ll stuff those down, and put on a happy smile. Those negative feelings are just a by-product of my Ego anyway, which isn’t really real.”
If you’ve noticed, this past week the web has been trending with counterarguments to the need for happy-go-feely optimism that’s often pitched in the personal development/self-proclaimed spiritual field.
That’s because forced optimism doesn’t work.
No matter how many copies of The Secret sell, any Kill-Ego Crusade veiled by New Ageisms won’t work, at least not in the long run.
Because people will see right through it. Optimism is not a marathon, but a natural phenomenon that results from courage and honesty to go within yourself. It’s delicate.
And your brightest optimism comes from your darkest pain. So if you aren’t willing to feel your pain or the other nasties that are strapped along with all things Ego, then you can only force optimism, and a very superficial version of it at that.
Your Ego is just the dark side of your Inner Child
Whenever someone tells you to kill your Ego, or tries to convince you to deny that the Ego is even real… they are doing so in an act of fear. They are afraid to face themselves, or to admit they have a shadow side.
Your Ego is just the shadow of your Inner Child. It’s all the coping mechanisms you’ve picked up throughout your life, just to get by, to survive. It’s only unreasonable if it picked up dysfunctional coping mechanisms along the way.
And guess what?
It’s your job to identify those dysfunctional coping mechanisms and find ways to fix them. The only way to start is by paying attention to your Ego, listening to how you really feel, no matter how “unreasonable” that may be.
It makes no sense to punish the Ego for doing what it was meant to do — find a way for you to survive in a harsh world where it’s a struggle just to be yourself. It makes even less sense to try to kill it, not because it’s cruel, but because it won’t work.
You are your Ego. Your Ego will be a part of you as long as you are human.
The sooner you can accept that, the sooner you can start making peace with yourself instead of war.
There’s no reason to be afraid of yourself
So when a self-proclaimed spiritual person rolls out one of the main four reasons to make war instead of peace… ask them an important question:
“If I am a part of God, then why am I here in human form, born with and bound-by an Ego-centric mind/brain/body?”
If they try to dodge the question by saying you’re here to see through the illusion, to reject your present reality for a better one, pin them down with an even harder question:
“What is love, as an action, not a noun?”
See if they can describe concrete actionable steps of love, in a non-codependent way. Without resorting to calling it just a feeling.
See, the biggest problem with the spiritual Kill-Ego Crusade, is that it claims to spread awareness of the love of God, but what it really does is prevent you from expressing (read: not just feeling) love in your life, and understanding what love is (especially self-love).
Love is an action, more than just a feeling.
And when you don’t have personal boundaries in this physical world (which is what the Ego is all about), then you won’t know the first thing about establishing and maintaining healthy interdependent relationships.
And you won’t have a chance to express love through your actions.
Next week, we’ll talk about the concrete actionable steps of love. To stay on board for the discussion, make sure to sign up for RSS or email updates if you haven’t already.
In the meantime, you can read about how to start making peace with your Ego right now.
Your Ego and Inner Child make up your emotional self.
So the way to love them both is by understanding, respecting, and honoring all of your emotions.
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