Tuesday, August 30, 2011

Health Dental And Vision Insurance Quotes ? Request A Quote ...


Health Dental And Vision Insurance Quotes ? Request A Quote Right Now

Searching for Health Dental And Vision Insurance Quotes?? Numerous sites allow you to review the best health insurance rates online.? Go here to find out the best health insurance rates available for you.

It is not a good idea to go without having medical care insurance coverage.? Illness can strike at any time and you never know when you may get injured.? Acquiring health coverage can become expensive and costs tend to add up quite quickly.

In reality, when there is no health coverage a sudden injury or ailment could clean you out in financial terms.? Today?s medical care is so expensive that people need to secure a low-priced health care policy.

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You can choose from different firms that provide medical care insurance.? They carry several different packages to connect the proper insurance policy with those who need them.

Obtaining a suitable health insurance policy can be tough.? It?s important to obtain an optimal insurance policy for an amount that you can affordably cover.? Consequently, you should compare health quotes online to find out where you can get the best rates at the best price.

Get your free health insurance quote here.

To get Health Dental And Vision Insurance Quotes, you will need to fill out a basic questionnaire when using a health quote site.? Each provider will give you a quote for their policy and you will be able to compare the different quotes from all the providers.? You can then pick out the insurance plans that provide what you want and that are within your financial grasp.

You save a lot of time and energy when you make use of online health quote sites.? It would take hours to go to every single insurance provider?s website and get a quote.? Fortunately you can take advantage of free quote websites that assist you in getting quotes from all the different companies in a matter of minutes.

To learn more about Health Dental And Vision Insurance Quotes and to acquire a free quote, go here.

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  5. E Health Insurance Quotes: Private Medical Insurance Coverage Comparison

Short URL: http://latestinsurancenews.com/?p=2918

Source: http://latestinsurancenews.com/2011/08/health-dental-and-vision-insurance-quotes-request-a-quote-right-now/

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Monday, August 29, 2011

The Significance of Business Management Skills ? Auto Bad Cedit ...

A marketing strategy can help a company keep sight of their goals and propose exactly how they want to reach them. Nonetheless, in the world of right now, things are changing more rapidly than ever. Within the following article, we will further discuss these plans and their importance in regards to company management.

At any point in time, corporations could make a business plan to help with management, and the timeframe for these plans would be set at interval of a year or even longer.

Nowadays, the enterprise climate and surroundings is changing at such a fast pace, plans have to be set into action within shorter periods of time.

Know and Correct Your Weaknesses ? Being successful means being able to identify and proper weaknesses. Successful enterprise people are not afraid to recognize their weak areas, by doing so they become more efficient instead of having to manage anger.

Companies normally want to stay on the cutting edge of technology quite than use obsolete technology. If you are serious about business management, you will have to begin constructing a plan that will present the direction your company must be moving into for the coming ninety days.

Business plans can be set for longer time durations than this, however as a general rule, you?ll want to make your plans in ninety day intervals for one of the best results.

These business plans will help to keep all of the members and departments going in the same direction. And not using a plan, administration shall be difficult on all levels because there shall be disorder within your organization.

There are some main objectives that must be addressed and dealt with in your corporation plans how to have a great business management skills . For instance, it would be best to give a desired price of growth for the time period, desirable fee of company profitability, and desired position in your business marketplace. You also needs to address any new products, new markets, or new staff members. These plans must also include any strategic alliances with others, elevated market share, any improved gross profit, and any improved skills that your current staff ought to be learning.

There are so many the reason why a company, whether massive or small, should implement a lead management solution rib boats for sale. But, the bottom line is that this type of innovative drawback-solver can help you attain a more organized and well-balanced organization.

Thus, making your company an excellent one in comparison with the rest of the companies with no lead management software. Being successful does not only mean embracing the tried and tested rules in business but additionally it is about being brave enough to attempt new things for the betterment of the company.

Source: http://www.bdzk.com/the-significance-of-business-management-skills-2/

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A Powerful Punch That Is Better Than A Shotgun Blast To The Face!

When I happened across that headline, which compared a punch to a shotgun blast to the face, I had to laugh, and then I groaned. I laughed because it was so silly that it would pull in loads of readers. I groaned because it has so little to do with what a real Powerful Punch is.

The headline came from one of these internet pages. You know the ones I'm talking about. They hit you with the headline, then splash you with 'Gee, I'm like you,' and if you give me money you can kill the bullies.'

Now, aside from the idea that killing, even of a bully, is not a great thing to do, there is the misrepresentation of what a punch is. Do you know how much power comes out of a a discharging shotgun? Do you know how much roid rage you'd have to store up inside yourself to actually knock somebody in the face as hard as a load of buckshot?

And, if you were fighting ten guys, would you be able to get that much rage, and sustain it through hitting ten guys in the face? Can you see that this overkill is not really logical? Can you see that it plays to the emotional child within, offering a solution that is pure comic book?


I've written probably a hundred thousand words on how to punch. I've written these words in taekwondo articles and kung fu books, and, beyond that spoken a few hundred thousand words on the subject in martial arts DVD courses. So let me give you the real skinny on what a punch is.

Proper body alignment. Developing intention. Using as little energy as one possibly can.

Go over that last paragraph again, because it says it all. On one of my courses I instruct a fellow on how to punch properly. No, it's not three months of just punching, it is only five minutes of how to punch at the start of some twenty odd lessons, and focusing on how to actually accomplish those three concepts I mentioned in the last paragraph.

The hitting part of the lesson lesson is four minutes and fifty seconds of working out, until he understands what I'm showing him, and the next lesson is four minutes and forty seconds of instructing him, and then four minutes and thirty seconds until he understands, and so on, until he finally does his perfectly aligned, intense, effortless fist the first and every time. Personally, I don't think teaching somebody how to punch somebody in the face like a shotgun blast is very much fun, or even very nice; I would much rather instruct somebody on how to make a powerful punch with little effort, a perfectly aligned body, and the correct information of what a punch is.

Source: http://entertainment.ezinemark.com/a-powerful-punch-that-is-better-than-a-shotgun-blast-to-the-face-184eb8ad7e7.html

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Norwegian Cruise Line Freestyle Cruising Reviews

Norwegian Cruise Line Freestyle Cruising ratings may help you understand this new concept. Only a few years ago, the Norwegian ships, such as Norway, which were all in the traditions and formalities. Norway was a dying breed, and had his final season in 2001, but later it is still around on the bike for a few years. Now Norway is trying to capture a broader customer base.

Traditional aspects remain.

A passenger on Norwegian Dawnone of the newest Norwegian ship. There was an emphasis on art throughout the ship. Rather than using contemporary artists, the art staff of the Norwegian Dawn opted for a work of great artists. From Van Gogh to Andy Warhol, this is not the kind of art, which usually sees on a cruise ship. However, it is preceded by emphasizing the luxurious feeling of yesteryear.

The woodwork and metals are manufactured with quality workmanship and materials. It gives you the feeling you are in amanicured palace or grand lobby. Nowhere in the common areas will be less high-quality visual effects, which will mean a privileged lifestyle.

Freestyle Cruising

Cruise lines are used by nearly every minute of every day program, including where to eat and when. Norwegian wanted to distinguish themselves by offering a way for passengers to other options because they have spent their time. That was a wise move for them because the Americans are very inclined to go wherehave more freedom. It's part of our national spirit.

One of the biggest changes in the way we do things is, in the dining arrangements. You no longer have the space at the table eating with people, you are assigned an hour. There are many ways to eat and where. Like all the different restaurants have different options, what types of foods you like to eat and how formal you get. They are open for a long time, and with all these variables should be able to find a place in one of them without any problem.

On older ships, boats and many other lines, people had to get off the ship only when the employee allowed them to cruise. With Freestyle Cruising, you can still later from the ship if you miss the time when other passengers get off. It keeps them from giving up and see the ports, just because you are a bit "too late.

Norwegian Cruise Line reviews are full of information about freestyle> Cruising concept, together with other aspects of travel. If you have some time to learn more can about this new type of cruise you can learn, that is exactly what you want.

Source: http://leisure-luxury-cruising.chailit.com/norwegian-cruise-line-freestyle-cruising-reviews-2.html

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Home & Family ? Blog Archive ? Pregnancy And Hair Dye: A Safe ...

All women love to change the color of their hair from time to time. Dying your hair is considered a little beauty trick that you can rely on when you want to change something in your appearance. But when you get pregnant you might start asking yourself if you should keep up with this habit or simply postpone it indefinitely.

Many researchers have conducted a lot of studies on this subject still there is no clear evidence is the babies are affected by this process or not. But even when if the results have been unclear, there have been some color dyes that have been pulled off the market. Checking out the ingredients used in the dye is one good way of seeing if the product is good or not. When you come across products that contain coal-tar then you should make sure that you put them away.

The hair absorbs very little dye and substances during its lifespan, however it is recommended that you avoid coloring your hair at least during the first three months of your pregnancy. The hair dye is not so harmful as the fumes that women can breathe when they are coloring their hair. Fumes such as ammonia are released when the dye is prepared and placed on the hair. Therefore you should avoid permanent dye all throughout the pregnancy. On the other hand if you cannot avoid getting your hair colored then you should at least try to stay away from all dyes that contain ammonia. These harmful fumes can also be found in straightening hair products so make sure that you don?t use them also.

If you are pregnant you should start using the semi-permanent hair dyes and also begin highlighting your hair. When you are getting highlights you will notice that the hairdresser will wrap them in foil therefore the chemicals will not be absorbed in the skin. Vegetable dyes are also something that you should take into consideration. Henna for instance can be considered a very good substitute for permanent dye therefore you can color your hair and stay protected at the same time.

If you don?t want to take any chances then you should know that there are some other things that might help you such as a different haircut or hairstyle. You will be able to maintain it better and you won?t have to worry about what products you should use and what not. So make sure that you choose the right haircut for you and surely you will look and feel great.

From celebrity clients to long-standing regulars and casual passers-by, everyone receives the same inimitable service with the Bumble & Bumble products. You can actually find the best range of products from Bumble & Bumble at Windle and Moodie.

Tags: dye, hair care, hair color, hair coloring, hair dye, hairstyle, Pregnancy

Source: http://home.blogmeout.net/2011/08/pregnancy-and-hair-dye-a-safe-combination/

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Sunday, August 28, 2011

Weight Loss and Self Improvement Summer in Progress Day 29 ...

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Source: http://raisingyourselfesteem.com/blog/weight-loss-and-self-improvement-summer-in-progress-day-29/

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Sporting University Apparel | School and Education Blogs

If you stop in at a local university bookstore, you might be surprised at all of the university apparel and college gear that they put out these days. It is no longer limited to letter jackets, tee shirts and sweatshirts! You can find your university name branded on anything from cell phone holders to socks to belt buckles. This makes collegiate clothing a fun way to connect with your alma mater and community.

While shopping at the collegiate clothing outlet on campus might be more expensive, there are lots of stores that will offer the university apparel and college gear branded just for your school. You can find lower prices at other places. Even community grocery stores and superstores will carry a few items. At an electronics store last week I saw keyboards, USB drives, portable computer mice, and lots of other accessories with school logos on them. These seemed to be at very reasonable prices.

Of course many people buy university apparel at the same time they are attending college, but what about for those who are not? It is becoming a trend lately to get the college gear and collegiate clothing for the school you cheer for, or one that you are involved with in the community. If you live in a college town, feel free to get a branded hat or mug. It is a great conversation starter for when you are on the road or greeting new customers at work. People love a good ice breaker, and discussing college teams is one of the best ways to break down the walls and help people open up.

Students often get discounts at the collegiate clothing outlets on campus. When they find good deals on college gear, it is a good time for them to load up and get some presents for their friends and family back at home. What proud grandparent would not want to sport university apparel or branded golf tees from their favorite grandchild?s school? Sending college gear to grandparents and parents is a great way for the student to share affection and maintain a connection. It also can put you at the top of the favorite child list if you can keep reminding them how much you love them with nice collegiate clothing for the toddlers in the family.

So if you are or aren?t on campus anymore, there are styles of college gear that anyone could appreciate, from university apparel to travel accessories and more. You can shop the store discounts and other retail outlets to get great deals. Collegiate clothing and accessories can make a unique gift for everyone helping assistance a college student.

Shop the latest college wear. We proudly introduce our collegiate clothing boutique for women and children. Be it the university apparel, or college gear, you will find the one you are looking for in different sizes and shapes among the huge collection. Find out more at our website.

Source: http://webinarstreams.com/2011/08/sporting-university-apparel/

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Brain Cancer Survival Rate Dare to Know Your Chances ...

A brain cancer survival rate refers to the proportion of individuals who were documented nevertheless residing right after staying diagnosed with the cancer about 5 yrs ago.

Basically, brain tumor is the abnormal growth of cells in the mind and we generally refer to it as cancer cells. There are distinct methods in which a tumor may possibly spread. A single is that it can be a lead to of the spread of cancerous cells originating from an additional system part or the cancer cells are genuinely coming from the mind itself.

It is correct that coverage to unsafe chemicals leads to irregular growth of brain tumor. It was statistically confirmed that about eighty% of brain cancer clients are suffering from oligodendroglioma.

Cancer of the mind remains a single of the most incurable cancers with an average survival period of a single to two years.

Components Affecting Survival

A five-12 months brain cancer survival rate could be influenced by a number of components which includes the size of the tumor, at which component of the brain, the severity of the cancer and the stage. In most occasions, the general health of the affected person is also an indicative aspect of survival.

How do you determine the rate of survival?

Survival stats are based on a significant quantity of people, and really should not be employed to predict the survival of an personal or affected person.

Healthline.com described that children at the age of 14 have about 73 percent chance of surviving cancer of the mind and live until 5 decades of a lot more, although the rate drops to 55 % with younger adults between fifteen and 44. Middle-aged patients among 45 and 64 have a fee of 16 percent, and older people have a survival charge of only 5 %.

Other specifics

Statistical facts present that with the proper mix and use of radiotherapy and chemotherapeutic medicines, the lives of these with mind cancer might be extended. In some patients, the high quality of stay may even be improved but there are people who simply give up and have been not the good news is able to live a lot more than 2 decades.

The brain cancer survival rate introduced here is centered on a relative end result. The complete 5-yr brain cancer survival rate from the decades 1995-2001 was far more than 33%. The relative survival rates at five decades for mind cancer by race and sex have been:

&bull 32.1 percent of Caucasian guys
&bull 37.seven percent for African-American adult males
&bull 33.5 percent of Caucasian girls
&bull 37.5 percent for African-American girls.

Mind cancer survival rate data reveals that about 85% of bodily issues were affected by the detrimental psychological and psychological stress at the fourth/metastatic stage of the condition.

Numerous sufferers could attest to the reality that damaging emotion and psychological tension weaken the immune program regardless of the truth that there is no these kinds of immediate link between detrimental emotion and cancer, medically speaking. This is 1 factor we should bear in mind when dealing with patients suffering from cancer, in basic.

Brain Cancer Survival Rate
Related Sites : brain cancer survival rate

Source: http://seenewcaledonia.com/2011/brain-cancer-survival-rate-dare-to-know-your-chances/

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Obesity Continues to Balloon in U.S. and U.K.: Study (HealthDay)

THURSDAY, Aug. 25 (HealthDay News) -- The number of obese people in the United States will increase from 99 million in 2008 to 164 million by 2030, and the number of obese people in the United Kingdom will increase from 15 million to 26 million, a new study predicts.

Obesity-related diseases and health care costs will soar as a result, according to the report published Aug. 26 in The Lancet.

Already, the U.S. and U.K. obesity rates are the highest among the 34 member nations of the Organization for Economic Development and Cooperation (OECD), the study said.

The U.S. obesity rate will rise from 32 percent to about 50 percent for men, and from 35 percent to between 45 percent and 52 percent for women. The U.K. obesity rate will rise from 26 percent to between 41 percent and 48 percent for men, and from 26 percent to between 35 percent and 43 percent for women.

The report, based on analyses of U.S. data from 1988 to 2008 and U.K. data from 1993 to 2008, is the second article in the journal's obesity series.

In the United States, the cost of treating obesity-related diseases, such as diabetes, heart disease and stroke, would increase $66 billion per year by 2030, and represent a 2.6 percent increase in overall health spending.

Spending on obesity problems alone will increase 13 percent to 16 percent per year if U.S. trends continue. About 4 percent of that increase is attributable to an aging population, the study said.

In the U.K., the increase would be ?2 billion per year ($3.2 billion), with overall health-care spending rising 2 percent. Spending specifically on obesity disorders will jump 25 percent per year over the next 20 years, with 10 percent of that increase due to population aging, the researchers said.

In the United States, the increasing rates of obesity would mean 7.8 million extra cases of diabetes, 6.8 million extra cases of coronary heart disease and stroke, and 539,000 extra cancer cases by 2030. The U.K. would see 668,000 extra cases of diabetes, 461,000 extra cases of coronary heart disease and 130,000 extra cases of cancer.

Losing just a little weight could offset those increases. The report noted that a 1 percent population-wide decrease in body-mass index (just 1.9 pounds for an average 198-pound adult) would prevent more than 2 million cases of diabetes, roughly 1.5 million cases of heart disease and stroke, and 73,000 to 127,000 cancer cases in the United States.

That same amount of weight loss in the U.K. would cut between 179,000 and 202,000 diabetes cases, 120,000 cases of heart disease and stroke, and 32,000 cancer cases.

Obesity prevalence varied by gender and ethnicity, the study said. In the United States, about one-quarter of all men were obese in 2008 regardless of their race, while 46 percent of black women, one-third of Hispanic women, and 30 percent of white women were obese. In the U.K., 19 percent of white men, 17 percent of black men, and 11 percent of Asian men are obese, along with one-third of black women, 20 percent of white women, and 16 percent of Asian women.

More information

The U.S. National Heart, Lung, and Blood Institute has more about overweight and obesity.

Source: http://us.rd.yahoo.com/dailynews/rss/health/*http%3A//news.yahoo.com/s/hsn/20110826/hl_hsn/obesitycontinuestoballooninusandukstudy

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Saturday, August 27, 2011

Home Loans and Mortgages Home Equity Loans and Equity Finance Were ...


DEBT CONSOLIDATION LOANS Bad Credit Debt Consolidation Bills and debts getting a little out of hand? Lower your monthly payments by consolidating them into one low payment. You can consolidate anything. Credit cards, car loans, personal loans, second mortgages anything and everything! We?

Source: http://bestfinancesolutions.com/credit/loans-credit/home-loans-and-mortgages-home-equity-loans-and-equity-finance-were-here-to-help-visit-now/

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Price on Gaddafi's head as fighting goes on (Reuters)

TRIPOLI (Reuters) ? Libya's new masters have offered a million-dollar bounty for the fugitive Muammar Gaddafi, after he urged his men to fight on in battles across parts of the capital.

A day after rebel forces overran his Tripoli headquarters and trashed symbols of his 42-year rule, scattered pockets of loyalist diehards kept the irregular fighters at bay as they hunted Gaddafi and his sons. Rebels also reported fighting deep in the desert and a standoff round Gaddafi's tribal home town.

In Tripoli, rockets and shooting kept largely kept civilians indoors and gunfire rang out in the center into the night. Most were anxious but hopeful the war would soon end, and with it the worsening shortages of food, water and medical supplies -- both for hundreds of wounded and for the sick.

"Gaddafi's forces and his accomplices will not stop resisting until Gaddafi is caught or killed," said Mustafa Abdel Jalil, head of the rebels' National Transitional Council (NTC), who offered amnesty to any of his entourage who killed the fallen strongman and announced a reward worth over $1 million for his capture.

"The end will only come when he's captured, dead or alive," Abdel Jalil said in the eastern rebel stronghold of Benghazi.

Until then, he said, Gaddafi would not give up easily and could still unleash a "catastrophic event." In a poor-quality audio tape broadcast by satellite on Wednesday, Gaddafi, 69, urged Libya's tribes to "exterminate traitors, infidels and rats."

There was no clear indication of where Gaddafi is, though his opponents surmised he was still in or around Tripoli after what Gaddafi himself described as a "tactical" withdrawal from his Bab al-Aziziya compound before it was captured on Tuesday.

But Western leaders and the rebel government-in-waiting have lost no time readying a handover of Libya's substantial foreign assets. Funds will be required to bring relief to war-battered towns and to develop oil reserves that can make Libya rich.

OIL FACILITIES

After talks with Arab and Western allies in Qatar, a senior rebel leader said the NTC would seek to have $5 billion in frozen assets released to jump-start the country's economy and provide vital relief to its citizens. The amount is higher than a previously given estimate of $2.5 billion.

Meanwhile, the United States submitted a draft resolution to the U.N Security Council to unfreeze $1.5 billion in Libyan assets. No vote was held on the draft on Wednesday, but diplomats said a vote could come on Thursday or Friday.

Another meeting was scheduled for Thursday in Istanbul.

Rebels also spoke of bringing back workers to restart oil export facilities soon. While Libya is rich in oil, four decades of rule by personality cult has left it with few institutions of normal governance.

The rebels, many of whom were once supporters of Gaddafi, stressed the wish to work with former loyalists and officials and to avoid the purges of the ousted ruling elite which marked Iraq's descent into sectarian anarchy after 2003.

Their gains are however no guarantee of security or progress with Gaddafi and his entourage at large. Abdel Salam Jalloud, a close ally who switched sides last week, said Gaddafi planned to drop out of sight and then launch a guerrilla war:

"He is sick with power," he said. "He believes he can gather his supporters and carry out attacks ... He is delusional. He thinks he can return to power."

However, some of his loyalists have already quit. The second in command of Libya's intelligence services and health minister declared their allegiance to rebel forces during interviews aired on Al Arabiya television.

There were signs of other supporters giving up on him, following a stream of defections during the six months of the uprising. At Tripoli's Rixos hotel where loyalist gunmen had been preventing nearly 40 foreigners, mostly journalists, from leaving, gunmen relented on Wednesday and let them go.

"DIRTY BOMB"

After by far the bloodiest of the Arab Spring revolts that are transforming the Middle East and North Africa, there were clear indications, too, of new threats of disorder. Four Italian journalists had been kidnapped near Zawiya, between Tripoli and the Tunisian border.

Western officials also fear weapons, including anti-aircraft missiles and nuclear material capable of making a "dirty bomb," could be taken from Gaddafi's stocks and reach hostile groups.

Imposing order and preventing rivalries breaking out across tribal, ethnic and ideological lines among the disparate rebel factions are major concerns of both the new leaders and of their Western backers, who are working to avoid the anarchy and bloodshed that followed the overthrow of Iraq's Saddam Hussein.

Meeting rebel government chief Mahmoud Jibril in Paris, French President Nicolas Sarkozy was the first Western leader to bask in the gratitude of Gaddafi's opponents, who noted how Sarkozy took a lead in pushing for NATO military intervention.

France will persevere with military operations in Libya for as long as needed by the rebel forces, Sarkozy said, adding Paris will host a "Friends of Libya" summit on September 1. It would include Russia and China, both critics of the Western bombing campaign which have been concerned at now losing out on business deals with the rebels.

MEDICAL SHORTAGES

Fighters who swept in to Tripoli at the weekend, uniting several fronts and a variety of opposition groups, were trying to establish order in the city, but faced pockets of resistance and there were signs of looting. Snipers kept up fire from high buildings, including around Gaddafi's compound. Rebels blasted back with anti-aircraft guns mounted on pickup trucks.

"There are still many snipers in eastern Tripoli," said one rebel fighter. "We'll finish them off but it'll take time."

Aymen, a rebel at the Mitiga airbase in Tripoli, said rebels were trying to fight their way into the Abu Slim area, not far from Gaddafi's fallen Bab al-Aziziya complex.

"They are surrounding it but Gaddafi loyalists are putting up a fight, firing from inside. We continue to comb for supporters of the fallen regime," he said by phone.

Gaddafi's tribal home town of Sirte, on the coast between Tripoli and Benghazi, was still not in the hands of the new leadership who have despatched forces there. Nor was the southern city of Sabha, where the rebels reported fighting.

Meanwhile, government buildings were being stripped of anything of value. The images on Arab satellite TV of rebels grabbing the props of Gaddafi's power, could invigorate other revolts in the Arab world, such as in Syria where President Bashar al-Assad has launched military crackdowns on protesters.

At Bab al-Aziziya, fighters were still going through buildings and coming out with sniper rifles and ammunition, which they distributed among their ranks.

But medical supplies, never especially plentiful, were reaching critical levels in many places where some of the hundreds of casualties from the fighting were being treated. Shooting in the street also kept medics away from work.

"The hospitals that I've been to have been full of wounded - gunshot wounded," said Jonathan Whittall, head of the Medecins Sans Frontieres (MSF) mission to Libya.

"In one health facility that I visited, they had converted some houses next to the clinic into an inpatient department ... But because of the shortage of staff, there was no nursing staff and the patients were essentially caring for themselves."

(Reporting by Peter Graff, Ulf Laessing, Missy Ryan, Zohra Bensemra and Leon Malherbe in Tripoli, Robert Birsel in Benghazi, Hamid Ould Ahmed in Algiers, Souhail Karam in Rabat, Richard Valdmanis, Christian Lowe and Giles Elgood in Tunis, Sami Aboudi, Dina Zayed and Tom Pfeiffer in Cairo, writing by Alastair Macdonald, editing by Peter Millership)

Source: http://us.rd.yahoo.com/dailynews/rss/crime/*http%3A//news.yahoo.com/s/nm/20110825/ts_nm/us_libya

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Which is Which? The 3 Principal Types of Skin Cancer

[unable to retrieve full-text content]These days, much more people are diagnosed with skin cancer than any other malignancy. Even though there are many kinds of skin cancers, 3 varieties are a lot a lot more common than any of the other varieties. ...

Source: http://aristem.com/08/which-is-which-the-3-principal-types-of-skin-cancer/

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Article Marketing: Mostly A Scam ? Whiteboard Friday | BlogFull.org

?Article marketing is mostly a scam. Well, wait? some types of article marketing are really scammy. Guest blogging, legitimate article sharing, and similar tactics are great and sustainable linkbuilding practices, but making up terrible article content and passing it off as something people should read or link to is both bad for users and bad for long-term SEO. This week, Rand discusses some of the reasons article marketing is so nefarious and some alternatives that are more user-friendly. Have any alternatives or tactics you are fond of? Let us know in the comments below!

Howdy SEOmoz fans! Welcome to another edition of Whiteboard Friday. This week we are speaking about one of the scummiest, lowdownest, dirtiest, ugliest, messiest, nastiest, no goodnesst things of all in the SEO world, it is called article marketing.

Now, there are some good, authentic, legitimate forms of article marketing. They?re usually called guest blogging or guest authorship, guest writing. What article marketing has come to mean in the field that we are in is something just sickeningly awful. So what I want to do this day is speak about it a tiny bit. You can probably feel some of my pain. Then, we can get into it in the comments and speak more. I know one of the issues, too, is that some folks have success with this, especially early on in their careers, and then think, oh, this is how I can do SEO. I can just do article marketing.

Let me first, for those of you who aren?t familiar, walk you through how article marketing or article spinning, article republishing is done. Basically, we have our friend here. I do not know, let?s call him Fred. Fred is clacking away on his keyboard. He?s like, ?Oh, you know what? I am going to make a useless, fairly painful to read, crap article about why cats are the ideal pets, and in that article I am going to link back to pages on my site that are about cat ownership or cat food or whatever it is that I am trying to rank for. Those links are going to pass me some nice juice. They?ll go over to my website. That?ll be real nice there.? But instead of just publishing on my site, I might publish it on my site, but I am also going to either take it with me and submit it to a bunch of article directories, article portals, article resource sites, sometimes they are called article publishers. They have all sorts of different names ? article portals or something like that sometimes.

Or even better, I?m going to use the article spinning robot software that I downloaded which will go and submit it to all these different article sites for me. By the way, one of the great features of it is it bypasses the CAPTCHA by reading it or they have special arrangements and it only cost me $299. How can I go wrong? My god! It sounds like an astonishing deal. Who would not want to spin their article with Article Spinning Robot 5000 for $300? What a . . . sure, that is totally going to work.

So, once you get your article published up on all these different sites, the goal is, the idea is that hopefully when I search Google for why cats are the ideal pets, I see hundreds of different results. Oh, look at all these article sites that I submitted to, they are all getting indexed, and that must mean they are passing link juice back to me, and hey some of these article sites have a nice home page PageRank, maybe a 4 or a 5 or even 3. Super exciting. Clearly going to be incredibly valuable and useful for my SEO practices. So the goal is I am going to get these hundreds of sites that are all linking back to me with the anchor text that I have optimized from my article and that is going to help me rank.

You know what the problem is? The thing that sucks about this is that sometimes it works. In fact, sometimes it works for months at a time or even a year or two at a time.

I was just in New York. I was speaking at an affiliate conference event, and there were some people in the room. One of the people there asked me, she said, ?You know, Rand, I do a lot of article marketing, and I am wondering, instead of writing unique content pieces, entirely unique, I heard that Google only duplicate content checks the first and the last paragraph. So can I just leave the middle paragraphs the same and produce hundreds of different articles, send them out to all the different sites? Because usually the editors, they do not even have editors or they are crappy. They do not review anything. So, if the first paragraph is unique, they usually accept the article and I can get them reposted. Do you think that will work well??

I do not even know how to tell you what is wrong with your frame of mind when you ask these questions. It?s incredibly frustrating. I tried to be very empathetic and explain, hey, search engines use these mark off chain analyses, they can detect duplicate content, very similar content pretty easily, and these sites tend to be very low quality anyway. She?s sort of like, ?Well, okay. I hear you, but I did get my rankings up quite a bit when I used the article spinner.? It?s sort of like, yeah, the problem with all of this stuff, with low quality tactics like this is that sometimes they work in the short term and you have to decide whether it is worth the risks.

Let?s speak about a few of those. First off, does Google really want to count those links? Is that what search engineers feel like are going to provide the ideal results? When I search for something in Google and they say, ?Ah, well, you know what, looks like Rand?s article on white cats are the ideal pets, that is been spun on 300 article sites, so he must be the very ideal resource in the whole world on that topic.? Can you possibly imagine a Googler thinking that way? So, instead they are going to be writing algorithms to try and prevent this stuff from working. They do all the time. Some of them fall out of favor. You can see they will sometimes publicly lose their PageRank, or they will not but they will lose their capability to pass link juice, or the sites will be completely penalized and they will not rank anywhere in the top 5 or 10 results and your site will not rank anywhere. One day Google just wakes up, does an algorithm change. You wake up in the morning, and boom, all your rankings are gone. You?re way down in the penalty box. You go, ?What did I do wrong? I?ve been a good article spinner. How could they do this to me??

Another huge risk is the duplicate content side. If you have submitting any content that you?d actually like to rank for, it?s going to be pretty tough because some of these article sites are going to claim it?s their own. They?re going to earn links to their site more than you are able to earn links to your site. You might be penalized and they stay unpenalized, meaning that they are going to essentially cannibalize the traffic that you could have earned. If you are writing anything really good, you should be wanting to put it on one of two sites ? your own 90% of the time, or maybe 10% of the time on a guest posting on another blog, on another website, on a content site, that has great reach, great reputation, that is going to earn you some trust and authority, not just from the links you are going to get. That?s not the goal. The goal is to get readership and trust over to your site from real people who enjoy that content.

Of course, the content itself. Most of the time when people are speaking about doing article marketing or article spinning, they are speaking about the worst quality, lowest junk crap. As you can see with updates like Panda and Big Daddy and Vince a tiny bit, Google is just getting so much smarter about content analysis, and they are able to determine what matters in a block of text and what actual people like. They use user and usage data to do this now. Trying to game that system with low quality junk is not going to get you very far.

Finally, the thing that I think people forget about the most is they will spend weeks or months, hours and hours on end, trying to spin the right things and find the right directories and getting their articles submitted here and generating some junky crap over there. I think to myself, imagine, imagine if you were doing something authentic. Imagine if you were doing real high quality SEO and inbound marketing. Imagine if instead of doing that, you got 50 more Twitter followers that day and you shared a bunch of good stuff and you wrote one guest post that maybe only went to one site, but that link lasted for the next 10 years. Imagine what you have lost when you spend time doing this kind of crap.

So, are there some alternatives? I was speaking to some people at the affiliate show about the alternatives they are using. They?re like, ?Yeah, you know, when article marketing stopped working for me, I went with some directory link submission stuff. Then I tried some do follow commenting, and that seemed to work all right.? They are sort of like, ?Oh, you know, maybe some nofollow comments. That could work as well. It seems like sometimes nofollow comments do work. I?ll do some reciprocal link exchanges.? No. No. No. No. No. No. No. No. Just no. Okay.

How about you try something, anything real? Real and useful. If you think that you can manipulate the search engines or that search engine optimization, that the practice of improving your rankings and gaining traffic is going to be done through this kind of stuff, you are living a decade ago man. This is not going to work. One of the worst parts about this is that when you do this, the impression you create on users, on visitors who do find you, even if you manage to win . . . let?s imagine that you got your content up to number one using article spinning and article robots and article marketing. Good for you. Imagine what is going to happen when I come to your site, I visit, and I am, like, ?God, this is totally junky.? Then I see a bunch of nofollow comment spam that you have left on the Web, and I see the articles of low quality that you have submitted everywhere. What am I going to think about your brand? How is your conversion rate possibly going to match up to the high rankings that you have achieved? If it doesn?t, why are you even bothering? Isn?t it so much easier to get 100 visitors and convert 10 of them than to get 10,000 visitors and convert 1 out of 1,000? It always is.

So, I really want to suggest it?s not that article marketing is evil. This is not a moral thing. This is about wasting your time and energy as a marketer and doing things that just detract from our profession.

I hope that you will avoid the classic forms of article marketing and think about some real authentic alternatives. I certainly hope that you will join me again next week for another edition of Whiteboard Friday. Take care.

source : www.seomoz.org

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Friday, August 26, 2011

Could be a form of ecstasy against cancer? ? TIME - Cancer ...

New research suggests that a modified form of MDMA ? better known as the illegal drug ecstasy known ? some types of blood cancer cells were able to kill. Prozac and similar antidepressants may also have similar anti-cancer potential.

It was known that Ecstasy and other drugs can attack cancer cells, but the problem is when using a drug such as MDMA to fight cancer, the dose that would be so great it would kill the patient.

?This is obviously not a very good treatment,? said John Gordon, professor of cellular immunology at the University of Birmingham said in Britain, said that knowing the toxic dose gave his team a place to start, when ?the redesign of the designer drug.?

one that is 100 times more potent against lymphoma cells than MDMA, and others, the 1,000-times stronger ? which do

Gordon and his colleagues developed analogues of MDMA. The experimental compounds are designed to reduce toxicity to brain cells ? and may, therefore, the high -. Simultaneous increase in activity against cancer cells

The researchers say that in laboratory tests that have been chemically synthesized compounds, the fats in the cell walls of blood cancer cells, including leukemia, lymphoma and myeloma tightened. That made it easier for the connections to get into cancer cells and kill them.

It was

Gordon?s team, which originally discovered the cancer-fighting properties of MDMA a few years ago. ?It started with the discovery that expressing lymphoma cell targets for neurotransmitters,? says Gordon.

?We have a surprising discovery that the serotonin transporter-Express and later found that they express the dopamine transporter expression,? he says and points to the neurotransmitters, serotonin and dopamine, which are normally found in the brain and play a role in mood and movement disorders. Both MDMA and antidepressants like Prozac affects these neurotransmitters, albeit in different ways. MORE: Ecstasy as Therapy: Have some of the negative effects Coated

Interestingly, receptors for serotonin, dopamine and other neurotransmitters not only found in the brain ? they are located on immune cells. This has researchers wondering whether psychotropic drugs that affect these receptors may also affect receptors on cancer cells growing by immune or brain cells. Gordon explains that the type of lymphoma cells in his laboratory studied immune cells called B-cells originate. B-cell tumors account for 80% to 90% of Non-Hodgkin?s lymphoma cases.

After publishing a paper suggesting that MDMA in a modified, less toxic doses might be a good anti-cancer strategy be, Gordon was by the Australian researcher Matthew Piggott, he is already in the modification of MDMA same direction, said contact. Piggott tried to develop a drug for the treatment of Parkinson?s disease ? a debilitating movement disorder that deficiencies in dopamine is -. With analogues of MDMA, based on reports that some patients had drastically reduced their symptoms and ecstasy

The two researchers decided, together with Piggott focus on the brain effects of drug and Gordon to make the cancer work. This month they published their new findings on the MDMA analogues in the Journal of Investigational New Drugs.

It is not clear whether the experimental compounds such as leisure, a high-producing ecstasy. Although full of trials is not yet completed their psychoactive properties, suggests preliminary work that the analogues are less likely to do so, as MDMA is.

But even if the new drug not be psychoactive, the grueling side effects, which may associated with most cancer treatment, is unlikely to feelings of peace and connection with others to challenge that. ?You could have worse side effects,? Gordon notes wryly. MORE

Gordon Research has also found that the antidepressant Prozac (fluoxetine) kill lymphoma cells in vitro, in doses the regularly used in the treatment of obsessive-compulsive disorder. Because the drug tends to concentrate in the brain, it can be especially useful against brain lymphoma, a rare and often deadly cancer that can affect people with AIDS.

The researchers were able to over the possibility that they patented the new cancer indication and drug companies tried to clinical trials of fluoxetine fund excited. Unfortunately, no takers. Prozac can get so cheap now that it no longer patented, that although the drug for cancer indications have been approved, it would not be profitable. ?My plea is to at least a glance if everything is failing in brain lymphoma. I see no danger to test Prozac, at least as a complement [to another treatment]. That to me would be the obvious be the first question, and if you give it some efficacy for brain lymphoma were seen, then the next step and [fund studies] go for other types of lymphoma, ?says Gordon. Maia Szalavitz is a health writer for TIME.com. Find it on Twitter at @ maiasz . You can continue the discussion on the TIME Healthland ?s Facebook page and on Twitter at @ time rural health .

Related Post for Could be a form of ecstasy against cancer? ? TIME

Source: http://blamecancer.org/health-information/could-be-a-form-of-ecstasy-against-cancer-time.html

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Thursday, August 25, 2011

Income-tax deduction from salaries during the financial year 2011 ...

?

CIRCULAR NO 05/2011

Dated: August 16, 2011

?

Reference is invited to ?Circular No.08/2010 dated 13.12.2010 ?whereby the rates of deduction of income-tax from the payment of income under the head "Salaries" under Section 192 of the Income-tax Act, 1961(hereinafter 'the Act'), during the financial year 2010-2011, were intimated. The present Circular contains the rates of deduction of income-tax from the payment of income chargeable under the head "Salaries" during the financial year 2011-2012 and explains certain related provisions of the Income-tax Act. The relevant Acts, Rules, Forms and Notifications are available at the website of the Income Tax Department-

2. FINANCE ACT,2011

As per the Finance Act, 2011, income-tax is required to be deducted under Section 192 of the Income-tax Act 1961 from income chargeable under the head "Salaries" for the financial year 2011-2012 ( i.e. ?Assessment Year 2012-2013) at the following rates:

RATES OF INCOME-TAX

A. Normal Rates of tax:

???1.??Where the total income does not exceed Rs. 1,80,000/-.

Nil

???2.??Where the total income exceeds Rs. 1,80,000 but does not exceed Rs. 5,00,000/-

10 per cent of the amount by which the total income exceeds Rs. 1,80,000/-

???3.??Where the total income exceeds Rs. 5,00,000/- but does not exceed Rs. 8,00,000/-.

Rs. 32,000/- plus 20 per cent of the amount by which the total income exceeds Rs. 5,00,000/-.

???4.??Where the total income exceeds Rs. 8,00,000/-.

Rs. 92,000/- plus 30 per cent of the amount by which the total income exceeds Rs. 8,00,000/-.

B. Rates of tax for a woman, resident in India and below sixty years of age at any time during the financial year:

???1.??Where the total income does not exceed Rs. 1,90,000/-.

Nil

???2.??Where the total income exceeds Rs. 1,90,000 but does not exceed Rs. 5,00,000/-.

10 per cent, of the amount by which the total income exceeds Rs. 1,90,000/-

???3.??Where the total income exceeds Rs. 5,00,000/- but does not exceed Rs. 8,00,000/-.

Rs. 31,000/-? plus ?20 per cent of the amount by which the total income exceeds Rs. 5,00,000/-.

???4.??Where the total income exceeds Rs. 8,00,000/-.

Rs. 91,000/-? plus ?30 per cent of the amount by which the total income exceeds Rs. 8,00,000/-.

C. Rates of tax for an individual, resident in India and of the age of sixty years or more but less than eighty years at any time during the financial year:

???1.??Where the total income does not exceed Rs. 2,50,000/-.

Nil

???2.??Where the total income exceeds Rs. 2,50,000 but does not exceed Rs. 5,00,000/-.

10 per cent, of the amount by which the total income exceeds Rs. 2,50,000/-

???3.??Where the total income exceeds Rs. 5,00,000/- but does not exceed Rs. 8,00,000/-.

Rs. 25,000/-? plus ?20 per cent of the amount by which the total income exceeds Rs. 5,00,000/-.

???4.??Where the total income exceeds Rs. 8,00,000/-.

Rs. 85,000/-? plus ?30 per cent of the amount by which the total income exceeds Rs. 8,00,000/-.

D. In case of every individual being a resident in India, who is of the age of eighty years or more at any time during the financial year:

???1.??Where the total income does not exceed Rs. 5,00,000/-

Nil

???2.??Where the total income exceeds Rs. 5,00,000/- but does not exceed Rs. 8,00,000/-

20 per cent of the amount by which the total income exceeds Rs. 5,00,000/-

???3.??Where the total income exceeds Rs. 8,00,000/-

Rs. 60,000/-? plus ?30 per cent of the amount by which the total income exceeds Rs. 8,00,000/-

Surcharge on Income tax:

There will be? no surcharge ?on income tax payments by individual taxpayers during FY 2011-12 (AY 2012-13).

Education Cess on Income tax:

The amount of income-tax shall be increased by Education Cess on Income Tax at the rate of? two percent? of the income-tax.

Additional surcharge on Income Tax (Secondary and Higher Education Cess on Income-tax):

From Financial Year 2007-08 onwards, an additional surcharge is chargeable at the rate of? one percent ?of income-tax (not including the Education Cess on income tax).

Education Cess, and Secondary and Higher Education Cess are payable by both resident and non-resident assessees.

3.SECTION 192 OF THE INCOME-TAX ACT,1961: BROAD SCHEME OF TAX DEDUCTION AT SOURCE FROM "SALARIES".

Method of Tax Calculation:

3.1 Every person who is responsible for paying any income chargeable under the head "Salaries" shall deduct income-tax on the estimated income of the assessee under the head "Salaries" for the financial year 2011-2012. The income-tax is required to be calculated on the basis of the rates given above subject to provisions of sec 206AA of the Income-tax Act and shall be deducted at the time of each payment. No tax will, however, be required to be deducted at source in any case unless the estimated salary income including the value of perquisites, for the financial year exceeds Rs. 1,80,000/- or Rs.1,90,000/- or Rs. 2,50,000/- or Rs. 5,00,000/-, as the case may be, depending upon the gender and age of the employee.(Some typical examples of computation of tax are given at Annexure-I ).

Payment of Tax on Non-monetary Perquisites by Employer:

3.2 An option has been given to the employer to pay the tax on non-monetary perquisites given to an employee. The employer may, at his option, make payment of the tax on such perquisites himself without making any TDS from the salary of the employee. The employer will have to pay such tax at the time when such tax was otherwise deductible i.e. at the time of payment of income chargeable under the head "salaries" to the employee.

Computation of Average Income Tax:

3.3 For the purpose of making the payment of tax mentioned in para 3.2 above, tax is to be determined at the average of income tax computed on the basis of rate in force for the financial year, on the income chargeable under the head "salaries", including the value of perquisites for which tax has been paid by the employer himself.

ILLUSTRATION:

Suppose that the income chargeable under the head "salaries" of a male employee below sixty years of age for the year inclusive of all perquisites is Rs.4,50,000/-, out of which, Rs.50,000/- is on account of non-monetary perquisites and the employer opts to pay the tax on such perquisites as per the provisions discussed in para 3.2 above.

STEPS:

Income Chargeable under the head "Salaries" inclusive of all perquisites:

Rs. 4,50,000

Tax on Total Salaries(including Cess):

Rs. 27,810

Average Rate of Tax [(27,810/4,50,000) ? 100]:

6.18%

Tax payable on Rs.50,000 = (6.18% of 50,000):

?Rs. 3,090

Amount required to be deposited each month:

?Rs.260(257.5)

?

(3090/12)

The tax so paid by the employer shall be deemed to be TDS made from the salary of the employee.

Salary From More Than One Employer:

3.4 Sub- section (2) of section 192 deals with situations where an individual is working under more than one employer or has changed from one employer to another. It provides for deduction of tax at source by such employer (as the tax payer may choose) from the aggregate salary of the employee who is or has been in receipt of salary from more than one employer. The employee is now required to furnish to the present/chosen employer details of the income under the head "Salaries" due or received from the former/other employer and also tax deducted at source there from, in writing and duly verified by him and by the former/other employer. The present/ chosen employer will be required to deduct tax at source on the aggregate amount of salary (including salary received from the former or other employer).

Relief When Salary Paid in Arrear or Advance:

3.5 Under sub-section (2A)of section 192 where the assessee, being a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body is entitled to the relief under Sub-section (1) of? Section 89 , he may furnish to the person responsible for making the payment referred to in Para (3.1), such particulars in Form No. 10E duly verified by him, and thereupon the person responsible as aforesaid shall compute the relief on the basis of such particulars and take the same into account in making the deduction under Para(3.1) above.

Explanation:- For this purpose "University means a University established or incorporated by or under a Central, State or Provincial Act, and includes an institution declared under section 3 of the University Grants Commission Act, 1956(3 of 1956), to be University for the purposes of the Act.

With effect from 1/04/2010 (AY 2010-11),? no such relief shall be granted in respect of any amount received or receivable by an assessee on his voluntary retirement or termination of his service, in accordance with any scheme or schemes of voluntary retirement or in the case of a public sector company referred to in sub-clause (i) of clause (10C) of section 10 (read with Rule 2BA), a scheme of voluntary separation, if an exemption in respect of any amount received or receivable on such voluntary retirement or termination of his service or voluntary separation has been claimed by the assessee under clause (10C) of section 10 in respect of such, or any other, assessment year

3.6 (i) Sub-section (2B) of section 192 enables a taxpayer to furnish particulars of income under any head other than "Salaries" (not being a loss under any such head other than the loss under the head " income from house property") received by the assesse for the same financial year and of any tax deducted at source thereon. Form no. 12C, which was earlier prescribed for furnishing such particulars, ?has since been omitted from the Income Tax Rules by the IT (24 th ?amendment) Rules, 2003, w.e.f. 01.10.2003. However, the particulars may now be furnished in a? simple ? statement, which is properly verified by the taxpayer in the manner as prescribed under Rule 26B(2) of the Income Tax Rules,1962 and shall be annexed to the simple statement. The form of verification is reproduced as under

FORM OF VERIFICATION

I, ???????. (name of the assesse), do declare that what is stated above is true to the best of my information and belief.

(ii) Such income should not be a loss under any such head other than the loss under the head "Income from House Property" for the same financial year. The person responsible for making payment (DDO) shall take such other income and tax deducted at source, if any, on such income and the loss, if any, under the head "Income from House Property" into account for the purpose of computing tax deductible in terms of section 192(2B) of the Income-tax Act. However, this sub-section shall not in any case have the effect of reducing the tax deductible (except where the loss under the head "Income from House Property" has been taken into account) from income under the head "Salaries" below the amount that would be so deductible if the other income and the tax deducted thereon had not been taken into account'. In other words,? the DDO can take into account any loss (negative income) only under the head "income from House Property" and no other head for working out the amount of total tax to be deducted.` While taking into account the loss from House Property, the DDO shall ensure that the assessee files the declaration referred to above and encloses therewith a computation of such loss from House Property. Following details shall be obtained and kept by the employer in respect of loss claimed under the head " income from house property" separately for each house property:

(A) Computation of income under the head " income from house property" specifying

(a)??Gross annual rent/value

(b)??Municipal Taxes paid, if any

(c)??Deduction claimed for interest paid, if any

(d)??Other deductions claimed

(B) Address of the property

(C) Amount of loan, if any; and

(D) Name and address of the lender (loan provider)

(iii) Sub-section (2C) lays down that a person responsible for paying any income chargeable under the head "salaries" shall furnish to the person to whom such payment is made a statement giving correct and complete particulars of perquisites or profits in lieu of salary provided to him and the value thereof in form no. 12BA (Annexure-II). Form no. 12BA alongwith form no. 16, as issued by the employer, are required to be produced on demand before the Assessing Officer in terms of Section 139C of the Income Tax Act.

Conditions for Claim of Deduction of Interest on Borrowed Capital for Computation of Income From House Property

3.7(i) For the purpose of computing income / loss under the head 'Income from House Property'? in respect of a self-occupied residential house, a normal deduction of Rs.30,000/- is allowable in respect of interest on borrowed capital. However, a deduction on account of interest up to a maximum limit of Rs.1,50,000/- is available if such loan has been taken on or after 1.4.1999 for constructing or acquiring the residential house and the construction or acquisition of the residential unit out of such loan has been completed within three years from the end of the financial year in which capital was borrowed. Such higher deduction is not allowable in respect of interest on capital borrowed for the purposes of repairs or renovation of an existing residential house. To claim the higher deduction in respect of interest upto Rs.1,50,000/-,the employee should furnish a certificate from the person to whom any interest is payable on the capital borrowed, specifying the amount of interest payable by such employee for the purpose of construction or acquisition of the residential house or for conversion of a part or whole of the capital borrowed, which remains to be repaid as a new loan.

3.7(ii)The essential conditions for availing higher deduction of interest of Rs.1,50,000/-? in respect of a self-occupied residential house ?are that the amount of capital must have been borrowed on or after 01.4.1999 and the acquisition or construction of residential house must have been completed within three years from the end of the financial year in which capital was borrowed. There is no stipulation regarding the date of commencement of construction. Consequently, the construction of the residential house could have commenced before 01.4.1999 but, as long as its construction/ acquisition is completed within three years, from the end of the financial year in which capital was borrowed the higher deduction would be available in respect of the capital borrowed after 1.4.1999. It may also be noted that there is no stipulation regarding the construction/ acquisition of the residential unit being entirely financed by capital borrowed on or after 01.4.1999.The loan taken prior to 01.4.1999 will carry deduction of interest up to Rs.30,000/ only. However, in any case the total amount of deduction of interest on borrowed capital will not exceed Rs.1,50,000/- in a year.

Adjustment for Excess or Shortfall of Deduction:

3.8 The provisions of sub-section (3) of Section 192 allow the deductor to make adjustments for any excess or shortfall in the deduction of tax already made during the financial year, in subsequent deductions for that employee within that financial year itself.

TDS on Payment of Accumulated Balance Under Recognised Provident Fund and contribution from Approved Superannuation Fund:

3.9 The trustees of a Recognized Provident Fund, or any person authorized by the regulations of the Fund to make payment of accumulated balances due to employees, shall, in cases where sub-rule(1) of rule 9 of Part A of the Fourth Schedule to the Act applies, at the time when the accumulated balance due to an employee is paid, make there from the deduction specified in rule 10 of Part A of the Fourth Schedule to the Act.

3.10 Where any contribution made by an employer, including interest on such contributions, if any, in an approved Superannuation Fund is paid to the employee, tax on the amount so paid shall be deducted by the trustees of the Fund to the extent provided in rule 6 of Part B of the Fourth Schedule to the Act.

Salary Paid in Foreign Currency:

3.11 For the purposes of deduction of tax on salary payable in foreign currency, the value in rupees of such salary shall be calculated at the prescribed rate of exchange.

4.PERSONS RESPONSIBLE FOR DEDUCTING TAX AND THEIR DUTIES:

4.1. Under clause (i) of Section 204 of the Act the "persons responsible for paying" for the purpose of Section 192 means the employer himself or if the employer is a Company, the Company itself including the Principal Officer thereof.

4.2. The tax determined as per para 6 should be deducted from the salary u/s 192 of the Act.

Deduction of Tax at Lower Rate:

4.3. Section 197 enables the tax-payer to make an application in form No.13 to the Assessing Officer(TDS), and, if the Assessing Officer(TDS) is satisfied that the total income of the tax-payer justifies the deduction of income-tax at any lower rate or no deduction of income tax, he may issue an appropriate certificate to that effect which should be taken into account by the Drawing and Disbursing Officer while deducting tax at source. In the absence of such a certificate furnished by the employee, the employer should deduct income tax on the salary payable at the normal rates: (Circular No. 147 dated 28.10.1974.)

Deposit of Tax Deducted:

4.4. Rule 30 of Income Tax Rules, 1962, as amended by S.O. 1261(E), Notification dated 31.05.2010, prescribes mode of payment of tax deducted to the account of Central Government as detailed below:

4.4.1.

(a)?? The Tax deducted at source in accordance with the provisions of Chapter XVII-B of the Income tax Act, 1961 by an office of the Government shall be paid to the credit of the Central Government -

(i)??on the same day where the tax is paid without production of an income tax challan; and

(ii)??on or before seven days from the end of the month in which the deduction is made or income-tax is due under sub-section (1A) of section 192, where tax is paid accompanied by an income-tax challan.

(b).??The Tax deducted at source in accordance with the provisions of Chapter XVII-B of the Income tax Act, 1961 by deductors other than an office of the Government shall be paid to the credit of the Central Government -

(i)??on or before 30th day of April where the income or amount is credited or paid in the month of March; and

(ii)??in any other case, on or before seven days from the end of the month in which the deduction is made; or income-tax is due under sub-section (1A) of section 192.

(c)??Notwithstanding anything contained in (b) above, in special cases, the Assessing Officer may, with the prior approval of the Joint Commissioner, permit quarterly payment of the tax deducted under section 192 or section 194A or section 194D or section 194H for the quarters of the financial year specified to in column (2) of the Table below by the date referred to in column (3) of the said Table:-

TABLE

Sl. No.

Quarter of the financial year ended on

Date for quarterly payment

(1)

(2)

(3)

1

30th ?June

7th ?July

2

30th ?September

7th ?October

3

31st ?December

7th ?January

4

31st ?March

30th ?April

Mode of Payment of TDS

4.4.2. In the case of an office of the Government, where tax has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other person by whatever name called to whom the deductor reports the tax so deducted and who is responsible for crediting such sum to the credit of the Central Government, shall-

(a)??submit a statement in? Form No. 24G ?within ten days from the end of the month to the agency authorised by the Director General of Income-tax (Systems) in respect of tax deducted by the deductors and reported to him for that month; and

(b)??intimate the number (hereinafter referred to as the? Book Identification Number or BIN generated by the agency to each of the deductors in respect of whom the sum deducted has been credited. BIN consist of receipt number of Form 24G, DDO sequence number and date on which tax is deposited.

For the purpose of the above, the Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture and transmission of data, and shall also be responsible for the day-to-day administration in relation to furnishing the information in the manner so specified.

4.4.3.? (i) Where tax has been deposited accompanied by an income-tax challan, the amount of tax so deducted or collected shall be deposited to the credit of the Central Government by remitting it within the time specified above into any branch of the Reserve Bank of India or of the State Bank of India or of any authorised bank;

(ii) In case of a company and a person (other than a company), to whom provisions of section 44AB are applicable, the amount deducted shall be electronically remitted into the Reserve Bank of India or the State Bank of India or any authorised bank accompanied by an electronic income-tax challan.

For the purpose of this rule, the amount shall be construed as electronically remitted to the Reserve Bank of India or to the State Bank of India or to any authorised bank, if the amount is remitted by way of:

(a)??internet banking facility of the Reserve Bank of India or of the State Bank of India or of any authorised bank; or

(b)??debit card.

Interest ,? Penalty & Prosecution for Failure to Deposit Tax Deducted:

4.5 If a person fails to deduct the whole or any part of the tax at source, or, after deducting, fails to pay the whole or any part of the tax to the credit of the Central Government within the prescribed time, he shall be liable to action in accordance with the provisions of section 201. Sub-section (1A) of section 201 lays down that such person shall be liable to pay? simple interest ?(i) at one percent for every month or part of the month on the amount of such tax from the date on which such tax was deductible to the date on which such tax is deducted and (ii) at one and one-half percent for every month or part of a month on the amount of such tax from the date on which such tax was deducted to the date on which such tax is actually paid. Such interest, if chargeable, has to be paid before furnishing of quarterly statement of TDS for each quarter. Section 271C lays down that if any person fails to deduct whole or any part of tax at source or fails to pay the whole or part of tax deducted, he shall be liable to pay, by way of? penalty ? , a sum equal to the amount of tax not deducted or paid by him. Further, section 276B lays down that if a person fails to pay to the credit of the Central Government within the prescribed time the tax deducted at source by him, he shall be punishable with rigorous imprisonment for a term which shall be between 3 months and 7 years, along fine.

Furnishing of Certificate for Tax Deducted:

4.6.1 According to the provisions of section 203, every person responsible for deducting tax at source is required to furnish a certificate in Form 16 to the payee to the effect that tax has been deducted and to specify therein the amount deducted and certain other particulars. The certificates in Forms 16 specified above shall be furnished to the employee by 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted. Due care should be taken indicating correct CIN/ BIN in TDS certificate. Even the banks deducting tax at the time of payment of pension are required to issue such certificates. The Form16 has been revised and TDS certificated only determine tax payable on total income and tax deducted is to be reported in annexure 'A' and 'B' of the Form 16? (revised Form 16 annexed to Notification dated 31.05.2010 is enclosed) . The certificate in Form 16 shall specify

(a)??valid permanent account number (PAN) of the deductee;

(b)??valid tax deduction and collection account number (TAN) of the deductor;

(c)??(i) book identification number or numbers where deposit of tax deducted is without production of challan in case of an office of the Government;

?(ii) challan identification number or numbers in case of payment through bank.

(d)??receipt numbers of all the relevant quarterly statements in case the statement referred to in clause (i) is for tax deducted at source from income chargeable under the head "Salaries". The receipt number of the quarterly statement is of 8 digit.

It may be noted that under the new TDS procedure, the accuracy and availability of TAN, PAN and receipt number of TDS statement filed by the deductor will be unique identifier for granting online credit for TDS. Hence due care should be taken in filling these particulars.

It is, however, clarified that there is no obligation to issue the TDS certificate in case tax at source is not deductible/deducted by virtue of claims of exemptions and deductions.

4.6.2. If an assessee is employed by more than one employer during the year, each of the employers shall issue Part A of the certificate in Form No. 16 pertaining to the period for which such assessee was employed with each of the employers and Part B may be issued by each of the employers or the last employer at the option of the assessee.

4.6.3. The employer may issue a duplicate certificate in Form No. 16 if the deductee has lost the original certificate so issued and makes a request for issuance of a duplicate certificate and such duplicate certificate is certified as duplicate by the deductor.

4.6.4. (i) Where a certificate is to be furnished in Form No. 16, the deductor may, at his option, use digital signatures ?to authenticate such certificates.

(ii) In case of certificates issued under clause (i), the deductor shall ensure that

(a)??the conditions prescribed in para 4.6.1 above are complied with;

(b)??once the certificate is digitally signed, the contents of the certificates are not amenable to change; and

(c)??the certificates have a control number and a log of such certificates is maintained by the deductor.

The digital signature are being used to authenticate most of the e-transactions on the internet as transmission of information using digital signature is failsafe. It saves time specially in organisations having large number of employees where issuance of certificate of deduction of tax with manual signature is time consuming (circular no 2 of 2007 dated 21-5-2007)

Explanation. For the purpose of this rule, challan identification number (CIN) means the number comprising the Basic Statistical Returns (BSR) Code of the Bank branch where the tax has been deposited, the date on which the tax has been deposited and challan serial number given by the bank.

4.6.5. As per section 192, the responsibility of providing correct and complete particulars of perquisites or profits in lieu of salary given to an employee is placed on the person responsible for paying such income i.e., the person responsible for deducting tax at source. The form and manner of such particulars are prescribed in Rule 26A, Form 12BA and Form 16 of the Income-tax Rules? . Information relating to the nature and value of perquisites is to be provided by the employer in Form no. 12BA in case of salary paid or payable is above Rs.1,80,000/-. In other cases, the information would have to be provided by the employer in Form 16 itself.

4.6.6. An employer, who has paid the tax on perquisites on behalf of the employee as per the provisions discussed in paras 3.2 and 3.3 of this circular, shall furnish to the employee concerned a certificate to the effect that tax has been paid to the Central Government and specify the amount so paid, the rate at which tax has been paid and certain other particulars in the amended Form 16.

4.6.7. The obligation cast on the employer under Section 192(2C) for furnishing a statement showing the value of perquisites provided to the employee is a serious responsibility of the employer, which is expected to be discharged in accordance with law and rules of valuation framed there under. Any false information, fabricated documentation or suppression of requisite information will entail consequences thereof provided under the law. The certificates in Forms 16 specified above shall be furnished to the employee by 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted. If he fails to issue these certificates to the person concerned, as required by section 203, he will be liable to pay, by way of penalty, under section 272A, a sum which shall be Rs.100/- for every day during which the failure continues.

Mandatory Quoting of PAN and TAN:

4.7.1 According to the provisions of section 203A of the Income-tax Act, it is obligatory for all persons responsible for deducting tax at source to obtain and quote the Tax-deduction Account No. (TAN) in the challans, TDS-certificates, statements and other documents. Detailed instructions in this regard are available in this Department's Circular No.497 (F.No.275/118/ 87-IT(B) dated 9.10.1987). If a person fails to comply with the provisions of section 203A, he will be liable to pay, by way of penalty, under section 272BB, a sum of ten thousand rupees. Similarly, as per Section 139A(5B), it is obligatory for persons deducting tax at source to quote PAN of the persons from whose income tax has been deducted in the statement furnished u/s 192(2C), certificates furnished u/s 203 and all returns prepared and delivered as per the provisions of section 200(3) of the Income Tax Act, 1961.

4.7.2 All tax deductors/collectors are required to file the TDS returns in Form No.24Q (for tax deducted from salaries). As the requirement of filing TDS/TCS certificates has been done away with, the lack of PAN of deductees is creating difficulties in giving credit for the tax deducted. Tax deductors and tax collectors are, therefore, advised to quote correct PAN details of all deductees in the TDS returns for salaries in Form 24Q. Taxpayers liable to TDS are also advised to furnish their correct PAN with their deductors, It may be noted that non-furnishing of PAN by the deductee (employee) to the deductor (employer) will result in deduction of TDS at higher rates u/s 206AA of the Income-tax Act,1961 mentioned in para 4.9 below.

4.8 Section 206AA .

4.8.1 Finance Act (No. 2) 2009, w.e.f. 01/04/2010 has inserted sec. 206AA in the Income-tax Act which makes furnishing of PAN by the employee compulsory in case of payments liable to TDS.? If employee (deductee) fails to furnish his/her PAN ?to the deductor , the deductor shall make TDS at a higher of the following rates

?i.??at the rate specified in the relevant provision of this Act; or

ii.??at the rate or rates in force; or

iii.??at the rate of twenty per cent.

4.8.2 The deductor has to determine the tax amount in all the three conditions and apply the higher rate of TDS. This section applies to any person entitled to receive any sum or income or amount,? on which tax is deductible ?under Chapter XVII-B of Income Tax Act. As chapter XVII-B? covers all Payments including Salaries , Salaries are also covered by Section 206AA. In case of salaries there can be following situations

?(a)??Where the income of the employee computed for TDS u/s 192 is below taxable limit.

?(b)??Where the income of the employee computed for TDS u/s 192 is above taxable limit.

In first situation, as the tax is? not liable to be deducted ?no tax will be deducted. In the second case, if PAN is not furnished by the employee, the deductor will calculate the? average rate of income-tax based on rates in force as provided in sec 192 . If the tax so calculated is below 20%, deduction of tax will be made at the rate of 20% and in case the average rate exceeds 20%, tax is to deducted at the average rate.? Education cess@ 2% and Secondary and Higher Education Cess@ 1% is not to be deducted, in case the TDS is deducted at 20% u/s 206AA of the Income-tax Act.

Quarterly Statement of TDS:

4.9. Statement of deduction of tax under subsection (3) of section 200.

4.9.1. The person deducting the tax (employer in case of salary income), is required to file Quarterly Statements of TDS in Form 24Q for the periods ending on 30 th ?June, 30 th ?September, 31 st December and 31 st ?March of each financial year, duly verified, to the Director General of Income Tax (Systems), ARA centre, Jhandewalan Extn, New Delhi or M/s National Securities Depository Ltd (NSDL). These statements are required to be filed on or before the 15 th ?July, the 15 th ?October, the 15 th ?January in respect of the first three quarters of the financial year and on or before the 15 th May following the last quarter of the financial year. The requirement of filing an annual return of TDS has been done away with w.e.f. 1.4.2006. The quarterly statement for the last quarter filed in Form 24Q (as amended by Notification No. S.O.704(E) dated 12.5.2006) shall be treated as the annual return of TDS.

4.9.2. The statements referred above may be furnished in paper form or electronically in accordance with the procedures, formats and standards specified by the Director General of Income-tax (Systems) along with the verification of the statement in Form 27A.

4.9.3. It is now mandatory for all Govt. deductors or companies or other deductors who are required to get their accounts audited under section 44AB of the Income Tax Act or where the number of deductee's records in a statement for any quarter of the financial year are twenty or more to file, quarterly statements of TDS on computer media only in accordance with the "Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003" as notified vide Notification No. S.O. 974 (E) dated 26.8.2003 read with Notification No. SO 1261(E) dated 31.05.2010. The quarterly statements are to be filed by such deductors in electronic format with the e-TDS Intermediary at any of the TIN Facilitation Centres, particulars of which are available at www.incometaxindia.gov.in and at http://tin-nsdl.com. ?If a person fails to furnish the quarterly statements in due time, he shall be liable to pay by way of penalty under section 272A(2)(k), a sum which shall be Rs.100/- for every day during which the failure continues. However, this sum shall not exceed the amount of tax which was deductible at source.

4.9.4. At the time of preparing statements of tax deducted, the deductor is required to quote

(i)??his tax deduction and collection account number (TAN) in the statement;

(ii)??quote his permanent account number (PAN) in the statement except in the case where the deductor is an office of the Government(including state Govt). In case of Government deductors "PANNOTREQD" to be quoted in the eTDS statement.

(iii)??quote the permanent account number of all deductees;

(iv)??furnish particulars of the tax paid to the Central Government including book identification number or challan identification number, as the case may be.

4.10. A return filed on the prescribed computer readable media shall be deemed to be a return for the purposes of section 200(3) and the Rules made there under, and shall be admissible in any proceeding there under, without further proof of production of the original, as evidence of any contents of the original.

TDS on Income from Pension:

4.11. In the case of pensioners who receive their pension from a nationalized bank, the instructions contained in this circular shall apply in the same manner as they apply to salary-income. The deductions from the amount of pension under section 80C on account of contribution to Life Insurance, Provident Fund, NSC etc., if the pensioner furnishes the relevant details to the banks, may be allowed. Necessary instructions in this regard were issued by the Reserve Bank of India to the State Bank of India and other nationalized Banks vide RBI's Pension Circular(Central Series) No.7/C.D.R./1992 (Ref. CO: DGBA: GA (NBS) No.60/GA.64(11CVL)-/92) dated the 27th April, 1992, and, these instructions should be followed by all the branches of the Banks, which have been entrusted with the task of payment of pensions. Further all branches of the banks are bound u/s 203 to issue certificate of tax deducted in Form 16 to the pensioners also vide CBDT? circular no. 761 dated 13.1.98.

4.12 New Pension Scheme

The New Pension Scheme(NPS) has become operational since 1 st ? Jan, 2004 and is mandatory for all new recruits to the Central Government Services from 1 st ?January, 2004. Since then it has been opened to employees of State Governments, Private Sector and? Self Employed . The income received by the NPS trust is exempt. The

NPS trust is exempted from the Dividend Distribution Tax and is also exempted from the Securities Transaction Tax on all purchases and sales of equities and derivatives. The NPS trust will also receive income without tax deduction at source. The above amendments are retrospectively effective from 1/4/09 (AY 2009-10) onwards

4.13. Where Non-Residents are deputed to work in India and taxes are borne by the employer, if any refund becomes due to the employee after he has already left India and has no bank account in India by the time the assessment orders are passed, the refund can be issued to the employer as the tax has been borne by it : Circular No. 707 dated 11.7.1995.

4.14 In respect of non-residents, the salary paid for services rendered in India shall be regarded as income earned in India. It has been specifically provided in the Act that any salary payable for rest period or leave period which is both preceded or succeeded by service in India and forms part of the service contract of employment will also be regarded as income earned in India.

5. COMPUTATION OF INCOME UNDER THE HEAD "SALARIES"

5.1 Income chargeable under the head "Salaries".

(1) The following income shall be chargeable to income-tax under the head "Salaries" :

?(a)??any salary due from an employer or a former employer to an assessee in the previous year, whether paid or not;

?(b)??any salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer though not due or before it became due to him.

?(c)??any arrears of salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer, if not charged to income-tax for any earlier previous year.

(2) For the removal of doubts, it is clarified that where any salary paid in advance is included in the total income of any person for any previous year it shall not be included again in the total income of the person when the salary becomes due. Any salary, bonus, commission or remuneration, by whatever name called, due to, or received by, a partner of a firm from the firm shall not be regarded as "Salary".

Definition of Salary:

(3)"Salary" includes wages, fees, commissions, perquisites, profits in lieu of, or, in addition to salary, advance of salary, annuity or pension, gratuity, payments in respect of encashment of leave etc. It also includes the annual accretion to the employee's account in a recognized provident fund to the extent it is chargeable to tax under rule 6 of Part A of the Fourth Schedule of the Income-tax Act. Contributions made by the employer to the account of the employee in a recognized provident fund in excess of 12% of the salary of the employee, along with interest applicable, shall be included in the income of the assessee for the previous year.? Any contribution made by the Central Government or any other employer to the account of the employee under the New Pension Scheme as notified vide Notification No. F.N. 5/7/2003- ECB&PR dated 22.12.2003(enclosed as Annexure-IVA) referred to in section 80CCD (para 5.4(C) of this Circular) shall also be included in the salary income. ?Other items included in salary, profits in lieu of salary and perquisites are described in Section 17 of the Income-tax Act. It may be noted that, since salary includes pensions, tax at source would have to be deducted from pension also, if otherwise called for. However, no tax is required to be deducted from the commuted portion of pension which is exempt, as explained in clause (3) of para 5.2 of this Circular.

(4) Section 17 defines the terms "salary", "perquisite" and "profits in lieu of salary".

Perquisite includes:

I.??The value of rent free accommodation provided to the employee by his employer;

II.??The value of any concession in the matter of rent in respect of any accommodation provided to the employee by his employer;

III.??The value of any benefit or amenity granted or provided free of cost or at concessional rate in any of the following cases:

(i)??By a company to an employee who is a director of such company;

(ii)??By a company to an employee who has a substantial interest in the company;

(iii)??By an employer (including a company)to an employee, who is not covered by (i) or (ii) above and whose income under the head Salaries (whether due from or paid or allowed by one or more employers), exclusive of the value of all benefits and amenities not provided by way of monetary payment, exceeds Rs.50,000/-.

What constitute concession in the matter of rent have been prescribed in Explanation 1 to 4 below 17(2)(ii) of the Income Tax Act, 1961.

?IV.??Any sum paid by the employer in respect of any obligation which would have been paid by the assessee.

?V.??Any sum payable by the employer, whether directly or through a fund, other than a recognized provident fund or an approved superannuation fund or other specified funds u/s 17, to effect an assurance on the life of an assessee or to effect a contract for an annuity.

VI. With effect from 1/04/2010 (AY 2010-11) it is further clarified that the value of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer, or former employer, free of cost or at concessional rate to the assessee, shall constitute a perquisite in the hand of employees.

Explanation.-For the purposes of this sub-clause,-

(a)??"specified security" means the securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and, where employees' stock option has been granted under any plan or scheme therefore, includes the securities offered under such plan or scheme;

(b)??"sweat equity shares" means equity shares issued by a company to its employees or directors at a discount or for consideration other than cash for providing know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called;

?(c)??the value of any specified security or sweat equity shares shall be the fair market value of the specified security or sweat equity shares, as the case may be, on the date on which the option is exercised by the assessee as reduced by the amount actually paid by, or recovered from the assessee in respect of such security or shares;

(d)??"fair market value" means the value determined in accordance with the method as may be prescribed;

(e)??"option" means a right but not an obligation granted to an employee to apply for the specified security or sweat equity shares at a predetermined price;

VII.??The amount of any contribution to an approved superannuation fund by the employer in respect of the assessee, to the extent it exceeds one lakh rupees; and

VIII.?The value of any other fringe benefit or amenity as may be prescribed.

It is further provided that? 'profits in lieu of salary' ?shall include amounts received in lump sum or otherwise, prior to employment or after cessation of employment for the purposes of taxation.

The rules for valuation of perquisite are as under : -

I. Accommodation ?:- For purpose of valuation of the perquisite of unfurnished accommodation, all employees are divided into two categories: (i)Central Govt. & State Govt. employees; and (ii)Others.

For employees of the Central and State governments the value of perquisite shall be equal to the licence fee charged for such accommodation as reduced by the rent actually paid by the employee.

For all others, i.e., those salaried taxpayers not in employment of the Central government and the State government, the valuation of perquisite in respect of accommodation would be at prescribed rates, as discussed below:

1.??Where the accommodation provided to the employee is? owned by the employer , the rate is 15% of 'salary' in cities having population exceeding 25 lakh as per the 2001 census. The rate is 10% of salary in cities having population exceeding 10 lakhs but not exceeding 25 lakhs as per 2001 Census. For other places, the perquisite value would be 7.5 % of the salary.

?2.??Where the accommodation so provided is? taken on lease/ rent by the employer , the prescribed rate is 15% of the salary or the actual amount of lease rental payable by the employer, whichever is lower, as reduced by any amount of rent paid by the employee.

For? furnished accommodation , the value of perquisite as determined by the above method shall be increased by-

(i)??10% of the cost of furniture, appliances and equipments, or

(ii)??where the furniture, appliances and equipments have been taken on hire, by the amount of actual hire charges payable.

- as reduced by any charges paid by the employee himself.

Explanation: For the purpose of this rule, where the accommodation is provided by the Central Government or any State Government to an employee who is serving on deputation with any body or undertaking under the control of such Government,-

(i).??the employer of such an employee shall be deemed to be that body or undertaking where the employee is serving on deputation; and

(ii).??the value of perquisite of such an accommodation shall be the amount calculated in accordance with Sl. No.(2)(a) of Table I, as if the accommodation is owned by the employer.

"Accommodation" includes a house, flat, farm house, hotel accommodation, motel, service apartment, guest house, a caravan, mobile home, ship etc. However, the value of any accommodation provided to an employee working at a mining site or an on-shore oil exploration site or a project execution site or a dam site or a power generation site or an off-shore site will not be treated as a perquisite. However, for not being treated as perquisite, such accommodation should either be located in a "remote area" or where it is not located in a "remote area", the accommodation should be of a temporary nature having plinth area of not more than 800 square feet and should not be located within 8 kilometers of the local limits of any municipality or cantonment board. A project execution site for the purposes of this sub-rule means a site of project up to the stage of its commissioning. A "remote area" means an area located at least 40 kilometers away from a town having a population not exceeding 20,000 as per the latest published all-India census.

If an accommodation is provided by an employer in a hotel the value of the benefit in such a case shall be 24% of the annual salary or the actual charges paid or payable to such hotel, whichever is lower, for the period during which such accommodation is provided as reduced by any rent actually paid or payable by the employee. However, where in cases the employee is provided such accommodation for a period not exceeding in aggregate fifteen days on transfer from one place to another, no perquisite value for such accommodation provided in a hotel shall be charged. It may be clarified that while services provided as an integral part of the accommodation, need not be valued separately as perquisite, any other services over and above that for which the employer makes payment or reimburses the employee shall be valued as a perquisite as per the residual clause. In other words, composite tariff for accommodation will be valued as per these Rules and

Source: http://www.caclubindia.com/news/income-tax-deduction-from-salaries-during-the-financial-year-2011-2012-under-section-192-10149.asp

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