International Research Journal of Multidisciplinary Studies (IRJMS)
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“Presumptive taxation under The Income Tax Act, 1961- An old provision in new avatar.â€
No full text“Income tax is a tax on Income earned and received in India by the Assessee. Every person is liable to pay tax on the Income exceeding Rs.2,50,000/- Per annum.But many people does not pay a single rupee of Income tax , but they are ready to pay Indirect tax, like Vat,Octori, Service tax and Excise duty. To reduce the burden of payment of Tax , there are many reforms made by Indian Governments. One of them is presumptive taxation. The researcher has studied the provision of Income tax on presumptive Taxation applicable to Trading Business under section 44 AD of The Income Tax Act,1961.â
Child Marriage: Its Causes and Worse Impacts in Indian society.
Get PDFChild Marriage is a human rights violation. Now child marriage is a curse in the global society. Child marriage is a burning problem around the world including India. It is especially prevalent in India, where more than one third of child brides live. According to UNICEF, 47% of girls are married by 18 years of age & 18% are married by 15 years of age. Majority of girls who were married below 18 years are from poor & below poverty line families. These marriages are often performed without the consent of the girls involved in the marriage. Indian law has made child marriage illegal, but it is still widely practiced across the nation. The highest rates are seen particularly in the rural states in India. In most cases young girls get married off to older men, when they are still children. Child marriages must be viewed within a context of force & coercion, involving pressure & children’s lack of choice or capacity to give their full consent. Child marriage is common practice in India, Niger, Chad, Bangladesh, Pakistan, Guinea, Mali, Burkina Faso, Africa & Nepal, Where mostly girls are married below the age of 18. Child marriage is rooted in gender inequality, culture & tradition, poverty & insecurity. Child marriage has worse effect on the young girls, society and her children’s health. It has severe negative health consequences of girls are often not psychologically, physically & sexually mature. It is resulting in death, health problems, poverty, violence & lack of education
The Study of Irrigation in Maharashtra
Get PDFIrrigation is the most important need of Economic development of farmer obusively Indian economy. Indian is agriculture economy. There is need of water for agriculture but Indian monsoon rainfall is always irregular so after 1950 onwards to fulfill the needs of food in the country it was necessary to increase agriculture production. It is observed that there is a change of irrigation system in Maharashtra for increasing the land under irrigation.It is said that “Water is the life†Irrigation is basic need of development of agriculture. Indian agriculture is depending on rainfall. In India Punjab and Haryana having irrigation facilities. So these states of India have developed in agriculture. Maharashtra is developing state in agriculture and industry. In Maharashtra is a regional imbalance in Maharashtra, Vidarbha, Kokan, Khandesh Maharashtra and Western Maharashtra because of water resources The biotechnology is introduced in agriculture to developed the production of agriculture, drip, sprinkle irrigation is also useful for conservation of water and increasing land under irrigation also increasing for yield of agricultureTo increase the agricultural production lot of water resources are used. The water is lifted from dams, rivers, wells and bore wells so underground water level is decreased. lot of use of water for agriculture, domestic and industry it is necessary to change the pattern of irrigation
Women and Environmental: The Analysis of Correlation and Causation
Get PDFAccording to World Bank (1991), “Women play an essential role in the management of natural resources including soil, forests and energy…and often have a profound traditional and contemporary knowledge of the natural world around them. Since the day of sketching of civilization on Earth, the man-environment relationship has been started its journey. Though the yarn of relationship was started with the nourishing of maternal society yet the invention of Agriculture eroded the empowerment of women in environment. But in recent people are conscious about their environmental degradation and to cope this phase they feel about the contribution of women. In this respect on 1975 (International Women Day) a conference was conducted on the topic ‘Women & Environment’ in Mexico. Eco-feminists are realizing the importance of women to manage the environment in sustainable way. Since the Neolithic time women have engaged themselves in agriculture with the natural manure system, which was pure application for environment. Women’s have multiple relations to their environments- natural, built and social - from feminist and anti-racist perspectives. UNEP hopes that Women and the Environment will inspire the environmental and sustainable development community to better understand the importance of gender, and to integrate a gender perspective across all of its work. Women comprises over half the world’s population. They make a major contribution to the well-being and sustainable development of their communities and nations, and to the maintenance of the earth’s ecosystem, biodiversity, natural resources and folk-resources. Long before the first Earth-Day in 1970, women were playing a major role in the effort to protect the environment. Women traditionally have been responsible for the care and welfare of families, which makes them especially sensitive to the importance of clean air and safe water.As mothers they know that their bodies provide the first environment for a child, and that they will be primarily responsible for the nourishment, safety and well-being of their children. Women symbolized the life-giving and conserving aspect of human nature. That means they are the causation of environmental nourishment. Parallel the correlation is present here between women and to save the environment. What was sometimes portrayed as blind opposition to progress was actually a zeal to protect human health and the quality of life
Reasoning Ability Of Adolescents In Relation TO Mental Health
Get PDFThe present study aimed to find the significance of relationship in reasoning ability as well as mental health of adolescent boys and girls.The sample of the study was 200 adolescent (100 boys and 100 girls) of Government /Government aided schools of Ludhiana city of Punjab.Correlation approach was adopted to ascertain the relationship between reasoning ability and mental health of adolescents. Significance of relationship between means was worked out to know the difference between boys and girls adolescents regarding reasoning ability and mental health. In this study Reasoning Ability means Reasoning Ability Test by (R.A.T) (2006) by Dubey and Mental Health Battery (M.H.B) (2012) by Singh & Gupta. The study concludes that there is significance of relationship between reasoning ability as well as mental health of adolescent boys and girls and there is no significant differences in mental health of adolescent boys and girls
SOLAR TECHNOLOGY , FACTORS AFFECTING ITS PERFORMANCE AND ITS POTENTIAL MARKET IN INDIA
Get PDFSolar Energy is a renewable energy which is capable of generating thousands of MW of electricity. Developing countries like INDIA have framed policies inorder to help the genral public participate in this "GO SOLAR" movement. On one hand providing subsidies etc. is increasing the people's participation in this. While on the other, people are not able to optimize their systems due to lack of technical knowledge and awarness. India is capable of generating GW of solar power. However due to faulty installation process or by lack of self checking is decreasing the output of this potential market. Various government Ministries like the MNRE are training various groups of people. The paper aims to cultivate a good feeling about Solar Power in the minds of the reader. It tells us that how much untapped solar energy is available in India. It gives an insight about the advantages of solar energy and how one has to follow certain standards and methodologies to bring out the best in an installed system. It highlights the best suppliers and their performance quality of waffers. It gives the layout of an ON-Grid System and the procedures like wiring,earthing,connections etc. to be followed inorder to smoothly operate the system. The functions and standards of each and every component like inverts , Panels , mounted structure etc. used are given here with respective to various Power Outputs. In this manner a person does not get cheated while buying products from the market and is well aware about the technique of setting up the Panels. For example Panel efficiency is often seen by looking at the parameters such as short circuit voltage , open circuit voltage etc. while buying. This indicates the performance factor. If this data is not convincing then type test certificates can be obtained whick would then give a clear idea about the waffers or Panels. The ranges of the Panel parameters are also given. It also tells the main factors which need to be taken into consideration while maximizing the output of these cells like the percentage atmospheric absorption , Air mass etc. This helps in estimating the output of an installation from a given area
Sectoral Distribution of National Income In India
Get PDFIndian Economy is classified in three sectors 1)Agriculture and allied 2)Industry 3) services. In the process of economics development sectoral distribution of national income always changes. This is the experience of developed and developing economies. The paper focusing on changing occupational structure and sectoral distribution of national income
New Trends in Commerce Education & Research
Get PDFCommerce education carefully studies the individual’s action which is injurious to the society as a whole and recommends the methods of their prevention. There are then certain commerce issues which are of direct interest to the society. The problem of money is protection, incidence of taxation, import-export, the development of agriculture, industries and the like affect the society as a whole. Commerce carefully studies these problems in the light of social welfare and gives its unbiased opinion..         Commerce education gives the knowledge of wel-earnings with good business.The growing phenomenon of globalization, liberalization and privatization has been immensely influencing the Commerce Education. Alvin Toffler in his famous book “Future Shock†says that, “To help avert future shock, we must create a super industrial educational system and to do this, we must search for our objectives, methods in the future rather than past. Education must shift into future tense.†The Higher Education sector in India is very vast. The role of Higher Education in National development is well established.      The objectives of Higher Education can be achieved only through qualitative change in the system. The output of Commerce Education should be multidimensional and with full global competitiveness. But we have to realize that the Commerce graduate have lack of practical knowledge. The practical oriented Commerce Education is a need of the age.     The main objective of education is to develop Human Resources to face any challenges of the life . The role of commerce education is to develop Human resources to overcome the challenges in the field of commerce and business. To achieve this goal the commerce education must be focused on linkage with business and industries. It should be more practical and as like on job training and hands on experience
Chaild Marriage – a burden to the Society
Get PDFChild Marriage is a complicated Problem in a Society; Particularly in the Indian History. Child Marriage is also a complex issue- poverty in the family, lack of education, social disparity, culture, family’s traditions etc. may look different across regions and countries; even within the same country.           UNICEF defines child marriage is as a formal marriage or informal union before 18 years of age and be defined as a forced marriage because they believe children under age of 18 are incapable of giving a legally valid consent.Â
Talent Management Practices in Banks- A study of opinion and views of Bank Officers
Get PDFThe present paper deals with opinion of the officers regarding various talent management practices adopted by the bank. In this paper the authors have analyzed the views of the officers regarding talent management practices and how they respond to such talent management practices. The paper throws light on present status of talent management practices and reforms needed in the prevailing talent management practices