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Income Tax Benefits Available to Salaried Persons *
[AY 2023-24]
10(13A)
House Rent Allowance (Sec. 10(13A) & Rule 2A)
Least of the following is exempt:
a) Actual HRA Received
b) 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Madras)
c) Rent paid minus 10% of salary
* Salary= Basic + DA (if part of retirement benefit) + Turnover based Commission
i. Fully Taxable, if HRA is received by an employee who is living in his own house or if he does not pay any rent
ii. It is mandatory for employee to report PAN of the landlord to the employer if rent paid is more than Rs. 1,00,000 [Circular No. 08 /2013 dated 10th October, 2013].
Children Education Allowance
Up to Rs. 100 per month per child up to a maximum of 2 children is exempt
Hostel Expenditure Allowance
Transport Allowance granted to an employee to meet expenditure for the purpose of commuting between place of residence and place of duty
Rs. 3,200 per month granted to an employee, who is blind or deaf and dumb or orthopedically handicapped with disability of lower extremities
Sec. 10(14)
Transport Allowance to an employee working in any transport business to meet his personal expenditure during his duty performed in the course of running of such transport from one place to another place provided employee is not in receipt of daily allowance.
Amount of exemption shall be lower of following:
a) 70% of such allowance; or
b) Rs. 10,000 per month.
Conveyance Allowance granted to meet the expenditure on conveyance in performance of duties of an office
Exempt to the extent of expenditure incurred
Any Allowance granted to meet the cost of travel on tour or on transfer
Daily Allowance to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty
Helper/Assistant Allowance
Research Allowance granted for encouraging the academic research and other professional pursuits
Uniform Allowance
Foreign allowances or perquisites paid or allowed by Government to its employees (an Indian citizen) posted outside India
Fully Exempt
Allowances to Judges of High Court/Supreme Court (Subject to certain conditions)
Fully Exempt.
Following allowances and perquisites given to serving Chairman/Member of UPSC is exempt from tax:
a) Value of rent free official residence
b) Value of conveyance facilities including transport allowance
c) Sumptuary allowance
d) Leave travel concession
Allowances paid by the UNO to its employees
Allowances to Retired Chairman/Members of UPSC (Subject to certain conditions)
Exempt subject to maximum of Rs.14,000 per month for defraying services of an orderly and for secretarial assistant on contract basis.
The value of residential telephone free of cost and the number of free calls to the extent of 1500 per month shall be exempt.
Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)
Amount exempt from tax varies from Rs. 300 per month to Rs. 7,000 per month.
Border area allowances, Remote Locality allowance or Disturbed Area allowance or Difficult Area Allowance (Subject to certain conditions and locations)
Tribal area allowance given in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa
Rs. 200 per month
Compensatory Field Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)
Rs. 2,600 per month
Compensatory Modified Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)
Counter Insurgency Allowance granted to members of Armed Forces operating in areas away from their permanent locations. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)
Underground Allowance is granted to employees working in uncongenial, unnatural climate in underground mines
Up to Rs. 800 per month
High Altitude Allowance is granted to armed forces operating in high altitude areas (Subject to certain conditions and locations)
a) Up to Rs. 1,060 per month (for altitude of 9,000 to 15,000 feet)
b) Up to Rs. 1,600 per month (for altitude above 15,000 feet)
Highly active field area allowance granted to members of armed forces (Subject to certain conditions and locations)
Up to Rs. 4,200 per month
Island Duty Allowance granted to members of armed forces in Andaman and Nicobar and Lakshadweep group of Island (Subject to certain conditions and locations)
Perquisites
17(2)(i)/(ii)
read with
Rule 3(1)
Rent free unfurnished accommodation provided to Central and State Government employees
License Fees determined in accordance with rules framed by Government for allotment of houses shall be deemed to be the taxable value of perquisites.
Unfurnished rent free accommodation provided to other employees
Taxable value of perquisites
A. If House Property is owned by the employer:
i. 15% of salary, if population of city where accommodation is provided exceeds 25 lakhs as per 2001 census
ii. 10% of salary, if population of city where accommodation is provided exceeds 10 lakhs but does not exceed 25 lakhs as per 2001 census
iii. 7.5% of salary, if accommodation is provided in any other city
B. If House Property is taken on lease or rent by the employer, the perquisite value shall be :
i. Lease rent paid or payable by the employer or 15% of the salary, whichever is lower
*Salary includes:
a) Basic Pay
b) Dearness Allowance (only to the extent it forms part of retirement benefit salary)
c) Bonus
d) Commission
e) All other allowances (only taxable portion)
f) Any monetary payment which is chargeable to tax
But does not include
i. Value of any perquisite [under section 17(2)]
ii. Employer's contribution to PF
iii. Benefits received at the time of retirement like gratuity, pension etc.
1) Rent free accommodation is not chargeable to tax if provided to an employee working at mining site or an on-shore oil exploration site, etc.,—
(i) which is being of temporary nature (subject to conditions)
(ii) which is located in remote area.
2) Rent free accommodation if provided to High Court or Supreme Court Judges, Union Ministers, Leader of Opposition in Parliament, an official in Parliament and Serving Chairman and members of UPSC is Tax Free Perquisites.
3) The value so determined shall be reduced by the amount of rent, if any, paid by the employee.
4) If employee is transferred and retain property at both the places, the taxable value of perquisites for initial period of 90 days shall be determined with reference to only one accommodation (at the option of the assessee). The other one will be tax free. However after 90 days, taxable value of perquisites shall be charged with reference to both the accommodations.
Rent free furnished accommodation
a) Find out taxable value of perquisite assuming accommodation to be provided to the employee is unfurnished
b) Add: 10% of original cost of furniture and fixtures (if these are owned by the employer) or actual higher charges paid or payable (if these are taken on rent by the employer).
Note: The value so determined shall be reduced by the amount of rent, if any, paid by the employee
A furnished accommodation in a Hotel
Value of perquisite shall be lower of following:
a) Actual charges paid or payable by the employer to such hotel
b) 24% of salary
Note: Hotel accommodation will not be chargeable to tax if :
a) It is provided for a total period not exceeding in aggregate 15 days in the financial year; and
b) Such accommodation in hotel is provided on employee's transfer from one place to another place.
5. 17(2)(iv) Any sum paid by employer in respect of any obligation of an employee Fully Taxable
5A. 17(2)(vii)
Contribution made to the account of the assessee by the employer––
(a) in a recognised provident fund;
(b) in the scheme referred to in section 80CCD(1); and
(c) in an approved superannuation fund
To the extent it exceeds Rs. 7,50,000
5B. 17(2)(iv) Any annual accretion by way of interest, dividend or any other amount of similar nature during the previous year to the balance at the credit of the fund or scheme To the extent it relates to the employer's contribution which is included in total income
17(2)(viii)
read with Rule 3(2)
Motor Car / Other Conveyance
Taxable value of perquisites (See Note 1 below)
Services of a domestic servant including sweeper, gardener, watchmen or personal attendant
(Taxable in case of specified employee only [See Note 4])
Taxable value of perquisite shall be salary paid or payable by the employer for such services less any amount recovered from the employee.
Supply of gas, electricity or water for household purposes
Taxable value of perquisites:
1. Manufacturing cost per unit incurred by the employer., if provided from resources owned by the employer;
2. Amount paid by the employer, if purchased by the employer from outside agency
i. Any amount recovered from the employee shall be deducted from the taxable value of perquisite.
ii. Taxable in case of specified employees only [See note 4]
Education Facilities
Transport facilities provided by the employer engaged in carriage of passenger or goods (except Airlines or Railways)
Value at which services are offered by the employer to the public less amount recovered from the employee shall be a taxable perquisite
17(2)(v)
Amount payable by the employer to effect an insurance on life of employee or to effect a contract for an annuity
Fully Taxable
17(2)(vi) read with Rule 3(8)/3(9)
ESOP/ Sweat Equity Shares
Fair Market value of shares or securities on the date of exercise of option by the assessee less amount recovered from the employee in respect of such shares shall be the taxable value of perquisites.
Fair Market Value shall be determined as follows:
a) In case of listed Shares: Average of opening and closing price as on date of exercise of option (Subject to certain conditions and circumstances)
b) In case of unlisted shares/ security other than equity shares: Value determined by a Merchant Banker as on date of exercise of option or an earlier date, not being a date which is more than 180 days earlier than the date of exercise of the option.
The Finance Act, 2020 has deferred the taxation of perquisite in case of start-ups from date of allotment to the earliest of the following three dates:
1. Expiry of 48 months from the end of the relevant assessment year;
2. Sale of such shares by the employees;
3. Date on which employee ceases to be employee of the start-up.
The eligible start-up shall accordingly, be required to deposit tax with the government within 14 days of the happening of any of the above events (whichever is earlier). However, 17(2)(vi) has not been amended, thus the income shall be computed in the year in which shares are allotted but tax shall be paid in subsequent year.
17(2)(vii)
Employer's contribution towards:
a) recognised provided fund
b) NPS (Section 80CCD(1))
c) Approved Superannuation fund
Taxable in the hands of employee to the extent such contribution exceed Rs.7,50,000
17(2)(viii) read with Rule 3(7)(i)
Interest free loan or Loan at concessional rate of interest
Interest free loan or loan at concessional rate of interest given by an employer to the employee (or any member of his household) is a perquisite chargeable to tax in the hands of all employees on following basis:
1. Find out the 'maximum outstanding monthly balance' (i.e. the aggregate outstanding balance for each loan as on the last day of each month);
2. Find out rate of interest charged by the SBI as on the first day of relevant previous year in respect of loan for the same purpose advanced by it;
3. Calculate interest for each month of the previous year on the outstanding amount (mentioned in point 1) at the rate of interest (given in point 2)
4. Interest actually recovered, if any, from employee
5. The balance amount (point 3-point 4) is taxable value of perquisite
Nothing is taxable if:
a) Loan in aggregate does not exceed Rs 20,000
b) Loan is provided for treatment of specified diseases ( Rule 3A) like neurological diseases, Cancer, AIDS, Chronic renal failure, Hemophilia (specified diseases). However, exemption is not applicable to so much of the loan as has been reimbursed to the employee under any medical insurance scheme.
17(2)(viii) read with Rule 3(7)(ii)
Facility of travelling, touring and accommodation availed of by the employee or any member of his household for any holiday
a) Perquisite value taxable in the hands of employee shall be expenditure incurred by the employer less amount recovered from employee.
b) Where such facility is maintained by the employer, and is not available uniformly to all employees, the value of benefit shall be taken to be the value at which such facilities are offered by other agencies to the public less amount recovered from employee.
17(2)(viii) read with Rule 3(7)(iii)
Free food and beverages provided to the employee
1) Fully Taxable: Free meals in excess of Rs. 50 per meal less amount paid by the employee shall be a taxable perquisite
2) Exempt from tax: Following free meals shall be exempt from tax
a) Food and non-alcoholic beverages provided during working hours in remote area or in an offshore installation;
b) Tea, Coffee or Non-Alcoholic beverages and Snacks during working hours are tax free perquisites;
c) Food in office premises or through non-transferable paid vouchers usable only at eating joints provided by an employer is not taxable, if cost to the employer is Rs. 50(or less) per meal.
17(2)(viii) read with Rule 3(7)(iv)
Gift or Voucher or Coupon on ceremonial occasions or otherwise provided to the employee
a) Gifts in cash or convertible into money (like gift cheque) are fully taxable
b) Gift in kind up to Rs.5,000 in aggregate per annum would be exempt, beyond which it would be taxable.
17(2)(viii) read with Rule 3(7)(v)
a) Expenditure incurred by the employer in respect of credit card used by the employee or any member of his household less amount recovered from the employee is a taxable perquisite
b) Expenses incurred for official purposes shall not be a taxable perquisite provided complete details in respect of such expenditure are maintained by the employer
17(2)(viii) read with Rule 3(7)(vi)
Free Recreation/ Club Facilities
a) Expenditure incurred by the employer towards annual or periodical fee etc. (excluding initial fee to acquire corporate membership) less amount recovered from the employee is a taxable perquisite
b) Expenses incurred on club facilities for the official purposes are exempt from tax.
c) Use of health club, sports and similar facilities provided uniformly to all employees shall be exempt from tax.
17(2)(viii) read with Rule 3(7)(vii)
Use of movable assets of the employer by the employee is a taxable perquisite
a) Use of Laptops and Computers: Nil
b) Movable asset other than Laptops, computers and Motor Car*: 10% of original cost of the asset (if asset is owned by the employer) or actual higher charges incurred by the employer (if asset is taken on rent) less amount recovered from employee.
*See Note 1 for computation of perquisite value in case of use of the Motor Car
17(2)(viii) read with Rule 3(7)(viii)
Transfer of movable assets by an employer to its employee
a) Computers, Laptop and Electronics items: Actual cost of asset less depreciation at 50% (using reducing balance method) for each completed year of usage by employer less amount recovered from the employee
b) Motor Car: Actual cost of asset less depreciation at 20% (using reducing balance method) for each completed year of usage by employer less amount recovered from the employee
c) Other movable assets: Actual cost of asset less depreciation at 10% (on SLM basis) for each completed year of usage by employer less amount recovered from the employee.
17(2)(viii) read with Rule 3(7)(ix)
Any other benefit or amenity extended by employer to employee
Taxable value of perquisite shall be computed on the basis of cost to the employer (under an arm's length transaction) less amount recovered from the employee.
However expenses on telephones including a mobile phone incurred by the employer on behalf of employee shall not be treated as taxable perquisite.
10(10CC)
Tax paid by the employer on perquisites (not provided for by way of monetary payments) given to employee
Leave Travel Concession or Assistance (LTC/LTA), extended by an employer to an employee for going anywhere in India along with his family*
*Family includes spouse, children and dependent brother/sister/parents. However, family doesn't include more than 2 children of an Individual born on or after 01-10-1998.
The exemption shall be limited to fare for going anywhere in India along with family twice in a block of four years:
i. Exemption limit where journey is performed by Air - Air fare of economy class in the National Carrier by the shortest route or the amount spent, whichever is less
ii. Exemption limit where journey is performed by Rail - Air-conditioned first class rail fare by the shortest route or the amount spent, whichever is less
iii. Exemption limit if places of origin of journey and destination are connected by rail but the journey is performed by any other mode of transport - Air-conditioned first class rail fare by the shortest route or the amount spent, whichever is less
iv. Exemption limit where the places of origin of journey and destination are not connected by rail:
a. Where a recognized public transport system exists - First Class or deluxe class fare by the shortest route or the amount spent, whichever is less
b. Where no recognized public transport system exists - Air conditioned first class rail fare by shortest route or the amount spent, whichever is less
i. Two journeys in a block of 4 calendar years is exempt
ii. Taxable only in case of Specified Employees [See note 4]
Proviso to section 17(2)
Medical facilities in India
1) Expense incurred or reimbursed by the employer for the medical treatment of the employee or his family (spouse and children, dependent - parents, brothers and sisters) in any of the following hospital is not chargeable to tax in the hands of the employee:
a) Hospital maintained by the employer.
b) Hospital maintained by the Government or Local Authority or any other hospital approved by Central Government
c) Hospital approved by the Chief Commissioner having regard to the prescribed guidelines for treatment of the prescribed diseases.
2) Medical insurance premium paid or reimbursed by the employer is not chargeable to tax.
Medical facilities outside India
Any expenditure incurred or reimbursed by the employer for medical treatment of the employee or his family member outside India is exempt to the extent of following (subject to certain condition):
a) Expenses on medical treatment - exempt to the extent permitted by RBI.
b) Expenses on stay abroad for patient and one attendant - exempt to the extent permitted by RBI.
c) Cost on travel of the employee or any family or one attendant - exempt, if Gross Total Income (before including the travel expenditure) of the employee, does not exceed Rs. 2,00,000.
Medical facility or reimbursement for COVID-19 treatment
Any sum paid by the employer in respect of any expenditure actually incurred by the employee on his medical treatment or treatment of any member of his family in respect of any illness relating to Covid-19, shall not be taxable as perquisite in the hands of the employee. However, this benefit shall be allowed subject to certain conditions as may be notified by the Government in this behalf. [applicable w.e.f. Assessment Year 2020-21]
Deduction from salary
1. 16(ia) Standard Deduction Rs. 50,000 or the amount of salary, whichever is lower
16 (ii)
Entertainment Allowance received by the Government employees (Fully taxable in case of other employees)
Least of the following is deductible :
a) Rs 5,000
b) 1/5th of salary (excluding any allowance, benefits or other perquisite)
c) Actual entertainment allowance received
16(iii)
Employment Tax/Professional Tax.
Amount actually paid during the year is deductible. However, if professional tax is paid by the employer on behalf of its employee than it is first included in the salary of the employee as a perquisite and then same amount is allowed as deduction.
a) Leave Encashment
10(10AA)
Encashment of unutilized earned leave at the time of retirement of Government employees
Encashment of unutilized earned leave at the time of retirement of other employees (not being a Government employee)
Least of the following shall be exempt from tax:
a) Amount actually received
b) Unutilized earned leave* X Average monthly salary
c) 10 months Average Salary**
d) Rs. 3,00,000
*While computing unutilized earned leave, earned leave entitlements cannot exceed 30 days for each year of service rendered to the current employer
**Average salary = Average Salary*** of last 10 months immediately preceding the retirement
***Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission
b) Retrenchment Compensation
10(10B)
Retrenchment Compensation received by a workman under the Industrial Dispute Act, 1947(Subject to certain conditions).
a) an amount calculated as per section 25F(b) of the Industrial Disputes Act, 1947;
b) Rs. 5,00,000; or
c) Amount actually received
i. Relief under Section 89(1) is available
ii. 15 days average pay for each completed year of continuous service or any part thereof in excess of 6 months is to be adopted under section 25F(b) of the Industrial Disputes Act, 1947.
c) Gratuity
10(10)(i)
Gratuity received by Government Employees (Other than employees of statutory corporations)
10(10)(ii)
Death -cum-Retirement Gratuity received by other employees who are covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).
Least of following amount is exempt from tax:
1. (*15/26) X Last drawn salary** X completed year of service or part thereof in excess of 6 months.
2. Rs. 20,00,000
3. Gratuity actually received.
*7 days in case of employee of seasonal establishment.
** Salary = Last drawn salary including DA but excluding any bonus, commission, HRA, overtime and any other allowance, benefits or perquisite
10(10)(iii)
Death -cum-Retirement Gratuity received by other employees who are not covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).
1. Half month's Average Salary* X Completed years of service
*Average salary = Average Salary of last 10 months immediately preceding the month of retirement
** Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission
d) Pension
Pension received from United Nation Organization by the employee of his family members
10(10A)(i)
Commuted Pension received by an employee Central Government, State Government, Local Authority Employees and Statutory Corporation
10(10A)(ii)
Commuted Pension received by other employees who also receive gratuity
1/3 of full value of commuted pension will be exempt from tax
10(10A)(iii)
Commuted Pension received by other employees who do not receive any gratuity
Family Pension received by the family members of Armed Forces
57(iia)
Family pension received by family members in any other case
33.33% of Family Pension subject to maximum of Rs. 15,000 shall be exempt from tax
e) Voluntary Retirement
10(10C)
Amount received on Voluntary Retirement or Voluntary Separation (Subject to certain conditions)
Least of the following is exempt from tax:
1) Actual amount received as per the guidelines i.e. least of the following
a) 3 months salary for each completed year of services
b) Salary at the time of retirement X No. of months of services left for retirement; or
2) Rs. 5,00,000
f) Provident Fund
For taxability of contribution made to various employee's provident fund and interest arising thereon see Note 3.
g) National Pension System (NPS)
1. 10(12A)/10(12B) National Pension System
Any payment from the National Pension System Trust to an assessee on closure of his account or on his opting out of the pension scheme referred to in section 80CCD, to the extent it does not exceed 60% of the total amount payable to him at the time of such closure or his opting out of the scheme.
Note: Partial withdrawal from the NPS shall be exempt to the extent of 25% of amount of contributions made by the employee.
Arrear of Salary and relief under section 89(1)
Arrear of salary and advance salary
Taxable in the year of receipt. However relief under section 89 is available
Relief under Section 89
If an individual receives any portion of his salary in arrears or in advance or receives profits in lieu of salary, he can claim relief as per provisions of section 89 read with rule 21A
Relief under Section 89A
Relief from taxation in income from retirement benefit account maintained in a notified country in accordance with rule 21AAA
Lump-sum payment made gratuitously or by way of compensation or otherwise to widow or other legal heirs of an employee who dies while still in active service [Circular No. 573, dated 21-08-1990]
Fully Exempt in the hands of widow or other legal heirs of employee
Ex-gratia payment to a person (or legal heirs) by Central or State Government, Local Authority or Public Sector Undertaking consequent upon injury to the person or death of family member while on duty [Circular No. 776, dated 08-06-1999]
Fully Exempt in the hands of individual or legal heirs
Salary received from United Nation Organization [Circular No. 293, dated 10-02-1981]
10(6)(ii)
Salary received by foreign national as an officials of an embassy, high commission, legation, consulate or trade representation of a foreign state
Fully Exempt if corresponding official in that foreign country enjoys a similar exemption
10(6)(vi)
Remuneration received by non-resident foreign citizen as an employee of a foreign enterprise for services rendered in India, if:
a) Foreign enterprise is not engaged in any trade or business in India
b) His stay in India does not exceed in aggregate a period of 90 days in such previous year
c) Such remuneration is not liable to deducted from the income of employer chargeable under this Act
Salary received by a non-resident foreign national for services rendered in connection with his employment on a foreign ship if his total stay in India does not exceed 90 days in the previous year.
Salary and allowances received by a teacher /professor from SAARC member state (Subject to certain conditions).
1. Motor Car (taxable only in case of specified employees [See note 4]) except when car owned by the employee is used by him or members of his household wholly for personal purposes and for which reimbursement is made by the employer)
Engine Capacity upto 1600 cc (value of perquisite )
Engine Capacity above 1600 cc (value of perquisite)
Motor Car is owned or hired by the employer
Where maintenances and running expenses including remuneration of the chauffeur are met or reimbursed by the employer.
1.1-A
If car is used wholly and exclusively in the performance of official duties.
Fully exempt subject to maintenance of specified documents
1.1-B
If car is used exclusively for the personal purposes of the employee or any member of his household.
Actual amount of expenditure incurred by the employer on the running and maintenance of motor car including remuneration paid by the employer to the chauffeur and increased by the amount representing normal wear and tear of the motor car at 10% p.a. of the cost of vehicle less any amount charged from the employee for such use is taxable
1.1-C
The motor car is used partly in the performance of duties and partly for personal purposes of the employee or any member of his household.
Rs. 1,800 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car)
Nothing is deductible in respect of any amount recovered from the employee.
Where maintenances and running expenses are met by the employee.
Not a perquisite, hence, not taxable
If car is used exclusively for the personal purposes of the employee or any member of his household
Expenditure incurred by the employer (i.e. hire charges, if car is on rent or normal wear and tear at 10% of actual cost of the car) plus salary of chauffeur if paid or payable by the employer minus amount recovered from the employee.
The motor car is used partly in the performance of duties and partly for personal purposes of the employee or any member of his household
Rs. 600 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car)
Motor Car is owned by the employee
The reimbursement is for the use of the vehicle wholly and exclusively for official purposes
The reimbursement is for the use of the vehicle exclusively for the personal purposes of the employee or any member of his household
Actual expenditure incurred by the employer minus amount recovered from the employee
The reimbursement is for the use of the vehicle partly for official purposes and partly for personal purposes of the employee or any member of his household.
Actual expenditure incurred by the employer minus Rs. 1800 per month and Rs. 900 per month if chauffer is also provided minus amount recovered from employee.
Where the employee owns any other automotive conveyance and actual running and maintenance charges are met or reimbursed by the employer
Reimbursement for the use of the vehicle wholly and exclusively for official purposes;
Reimbursement for the use of vehicle partly for official purposes and partly for personal purposes of the employee.
Actual expenditure incurred by the employer minus Rs. 900 per month minus amount recovered from employee
2. Educational Facilities
Taxable only in the hands of specified employees [See note 4]
Facility extended to
Value of perquisite
Provided in the school owned by the employer
Provided in any other school
Cost of such education in similar school less Rs. 1,000 per month per child (irrespective of numbers of children) less amount recovered from employee
Amount incurred less amount recovered from employee (an exemption of Rs. 1,000 per month per child is allowed)
Other family member
Cost of such education in similar school less amount recovered from employee
Cost of such education incurred
2.1 Other Educational Facilities
Reimbursement of school fees of children or family member of employees
Free educational facilities/ training of employees
3. Employees Provident Fund
Tax treatment in respect of contributions made to and payment from various provident funds are summarized in the table given below:
Statutory provident fund
Recognized provident fund
Unrecognized provident fund
Employers contribution to provident fund
Exempt only to the extent of 12% of salary*
Deduction under section 80C on employees contribution
Interest credited to provident fund
See Note
Exempt only to the extent rate of interest does not exceed 9.5%
Payment received at the time of retirement or termination of service
Fully Exempt (Subject to certain conditions and circumstances)
Fully Taxable (except employee's contribution)
* Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits) + turnover based commission
Payment from recognized provident fund shall be exempt in the hands of employees in following circumstances:
a) If employee has rendered continue service with his employer (including previous employer, when PF account is transferred to current employer) for a period of 5 years or more
b) If employee has been terminated because of certain reasons which are beyond his control (ill health, discontinuation of business of employer, etc.)
No exemption shall be available for the interest income accrued during the previous year in the recognised and statutory provident fund to the extent it relates to the contribution made by the employees over Rs. 2,50,000 in the previous year.
However, if an employee is contributing to the fund but there is no contribution to such fund by the employer, then the interest income accrued during the previous year shall be taxable to the extent it relates to the contribution made by the employee to that fund in excess of Rs. 5,00,000 in a financial year.
4. Specified Employee
The following employees are deemed as specified employees:
1) A director-employee
2) An employee who has substantial interest (i.e. beneficial owner of equity shares carrying 20% or more voting power) in the employer-company
3) An employee whose monetary income* under the salary exceeds Rs. 50,000
*Monetary Income means Income chargeable under the salary but excluding perquisite value of all non-monetary perquisites
[As amended by Finance Act, 2022]
CAalley Newsletter for the week ending January 25, 2023
CAalley Newsletter dated January 25, 2023
IAASB Draft: Audits of Group Financial Statements
RBI Discussion Paper on SSAF
Article: Analysis of Profit and Loss of Individual Traders dealing in Equity F&O Segment
Sebi to introduce more safeguards for F&O as traders' losses mount
Deloitte Cited For Not Disclosing Auditor Financial Ties
SAT slashes NSE co-location case fine to Rs 100cr from Rs 625cr
MCA eForms updated as on Jan.23, 2023
MCA: 7 new Notifications - updated on Jan.23, 2023
RBI: Extension of time for renewal of safe locker agreements
Supreme Court notice on Kerala GST law permitting levy of tax under repealed VAT regime
Acts & Regulations - DGFT
Acts & Regulations - IBBI
U.S. accounting watchdog faces lawsuit over its 'secretive' disciplinary process
3 MCA Notifications dated Jan.20, 2023
Sebi carries out nationwide raids on market experts for front-running
Auditors of GoMechanic had raised several red flags in accounting: Report
IRDAI Updates - Jan.19, 2023
Top 5 Accounting Rules to Hit Companies' Books This Year, Including Issues to Watch For
FASB Plans to Require More Detailed Disclosures of Income Statement Expenses
Insolvency law may provide carveouts for homebuyers
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Company (referred to as either "the Company", "We", "Us" or "Our" in this Agreement) refers to Grandeur Supply a Cape Cod Brass, Inc. website.
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Last Updated December 2022

redpajama_set_name: RedPajamaCommonCrawl


Double click to use. Resets Guild max. Quests (Not Personal Max.) Available to level 3 Guilds and Below.
Double click to use. Resets Guild max. Quests (Not Personal Max.) Available to level 7 Guilds and Below.
Double click to use. Resets Guild max. Quests (Not Personal Max.) Available to level 10 Guilds and Below.


BTPN, Since starting in 1958 in Bandung, West Java and then changing our name in 1986 to Bank Tabungan Pensiunan Nasional, BTPN has come a very long way.
It was listed on the Jakarta Stock Exchange in 2008 and a year later added micro-financing to its portfolio of pension banking services.
Candidate must possess at least a Bachelor's Degree in Computer Science/Information Technology, Business Studies/Administration/Management, Economics, Marketing, Finance/Accountancy/Banking or equivalent.
Required skill(s): orientasi kuat terhadap target.


As Austin has already freely admitted (ain't he grand), making the All State Choir is very difficult….and even more so for the gals… Like most things in life, *sigh*.
Anyway, the issue here is numbers… there are more girls auditioning, and they're no slouches! We're talking highly motivated, hard-working talented Divas all vying for just a few spots in the top choir.
I digress…. being the right room has it's advantages. First, it will keep you healthy: vocally and mentally. Struggling for those low or high notes can damage your voice and your ego. We want you to feel confident in your audition and never wonder if this or that note is going to happen on a given day. Second, it can be strategic since some audition rooms just have fewer people. The middle voices tend to have more and the outer voices tend to have fewer.
Don't go running from the Soprano 2 room: the numbers don't tell the whole story. I very rarely allow my first year auditioners (Freshman or not) to audition in the S1 or A2 rooms. They may have done fine in that section in 8th grade but know that the Middle School region music is basically composed specifically for that contest and is recycled every few years. High School All State music is the kind of thing collegiate and professional choirs with classically trained adult professionals spend weeks preparing. Consequently, the Soprano 1 room may be an unsafe or uncomfortable place for inexperienced singers to be, driving more girls to Soprano 2. This means that there are more people in that room who have never done the process before… which doesn't guarantee they won't knock it out of the park, but we'll just say it's less likely they will be tough competitors.
To sum up: numbers do not mean you are competing against the same level of talent and experience as other sections.
Start again with the usable range test. A teacher can guide you in exercises to see what notes are in your comfortable range. Luckily, female voices do not have falsetto. (Please let the celebrity singing show judges on the TV know.) This means that there isn't really a question about range…you either are comfortable singing a note or you are not. You don't have the option of just "flipping to falsetto" for a high note.
Next, have your teacher assess your comfort level at the outer extremes of your range. You may have a high note occasionally but can you sing it again and again? This is what we call tessitura…how long you hang out in a certain part of your range.
Soprano 1: Sweet, lyric, "hooty", able to float high notes and move quickly. Intonation is absolutely key and vibrato should be kept tight and spinning. High notes can be big but not wild. I will reiterate: this room is, in my opinion, safest for experienced auditionees and/or girls who are in weekly voice lessons.
Soprano 2: Bigger (dare I say, more operatic) voices as well as unique voice timbres thrive in this room. More dynamics will be expected of you throughout the range than the Soprano 1s, but you will not be asked as often to "float" or sustain high tessitura. It can also be a safe place for developing sopranos who are not comfortable with the outer reaches of their range yet or are working on bridging the passagio (break).
Alto 1: Another safe place for a young developing voice, especially if they are still working on head voice. Sneaky sopranos who choose this room sometimes have an advantage because they can sing in tune better around the passagio (C above Middle C and a step in either direction) than some Altos. On the flip side, they may have trouble tuning in their own passagio which is also a common place for the music to lie in the Alto line but not the Soprano. In my experience, the type of voice that makes All State in this room is less defined by an alto "range" but has more of an alto "color" like an operatic Mezzo-Soprano, and is not scared of high notes.
Alto 2: Lovers of chest voice, rejoice! If you are a Broadway Baby this may be the room for you. But remember, you still have to sing just as high as the Alto 1s, so keep working on that mix register. There are two types of voices who like to hide in this room: belter types who may struggle up high and airy/wobbly voices. They've all got the range, but the most consistent voice is going to rise to the top. One thing is for sure: you need to show those dynamics down low… hitting the notes is not enough.
Soprano 1's. If you cannot accomplish a "hooty" meaning pure, tightly spinning (or even straight) sound on Ave Generosa, you may consider moving to Soprano 2. That kind of sound expected for this style and you'll need it for Celebremus at Area. If you feel confident that you'll be moving on to the Area music then look at Signs of the Judgement to make sure you have a High C…or will by January.
Soprano 2's. Don't be afraid of To Thee Cherubim: the tessitura is high for all of you. However, if that feels terrible PLUS the high notes in the Gloria are too much, you probably should move to Alto 1. The difference is: The high notes in Gloria are quick and you generally get to sing them really fully, so a real S2 shouldn't find this problematic.
Altos: It'll be important to check the Ave Generosa and make sure you can do dynamics at the bottom of your range. Looking ahead to area, you may want to check Signs of the Judgement but since you get to sing that with a full, fun belty sound, that shouldn't be an issue for any alto.
Okay my little Divas. I believe that you can do hard things. Believe in yourself and you will nail this!
Hi Natalie! I just stumbled across yalls website – it's so helpful! I was wondering if you would be able to do another post similar to this with this years music? Thank yall so much for this website!
We are rolling out our thoughts on the All State music every few days. Subscribe on the home page of the blog so you always get updates sent to your inbox. You can also like us on Facebook to stay connected!


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If you held a HI Resident Limited Lines Producer license that was inactive for more than two years.
If you held a HI Resident Limited Lines Producer license that was inactivated within two years.
If you held a HI Resident Limited Lines Motor Vehicle Rental Company Producer license that has been inactive for not more than thirty days, due to nonrenewal.


Democrat Jerry Brown . . .
. . . wins gubernatorial race in California.
Republican Governor Jan Brewer wins reelection in Arizona.
10:00 Projections . . .
A recently released Magellan Strategies poll in Arizona reports that in the GOP primary for U.S. Senate, incumbent John McCain holds a wide lead of +23% over challenger J.D. Hayworth, 52% to 29%.Significantly, McCain is over the 50% mark, another sign of his strength despite a challenge from his right flank.
A DailyKos/Research 2000 poll in Arizona suggest that while the race has grown closer, Republican incumbent U.S. Sen. John McCain leads primary challenger Republican J.D. Hayworth by a significant twelve point margin, 48% to 36%. In a general election match up, McCain bests Democrat Rodney Glassman by 13-points. 48% to 35%.
PollTrack rates the race likely Republican .
Incumbent Republican US Senator John McCain appears to be leading in his primary race: A new DailyKos/Research 2000 poll in Arizona finds Sen. John McCain (R-AZ) leading primary challenger J.D. Hayworth (R) by a significant margin, 52% to 37%.
According to a Rasmussen Reports survey in Arizona, incumbent US Senator John McCain may be in trouble in his 2010 reelection bid. McCain and GOP Rep. J. D. Haywoth are virtually tied in a Republican primary match-up for next year's Senate race: McCain leads Hayworth 45% to 43% percent, with anti-illegal immigration activist Chris Simox at 4%.


North Marine Drive - North Vancouver Olympic Games Rental is one of our new vacation homes that are available for the 2010 Winter Olympics. North Marine Drive - North Vancouver Olympic Games Rental is close to Cypress Mountain and is convenient to everything you might need while staying in Vancouver for the 2010 Winter Olympics. As North Marine Drive - North Vancouver Olympic Games Rental has just been activated on our system, the details of this fine property have not yet been finalized on our system. If you require more details, please call one of our agents by phone or contact us through our rental request form as we would be happy to discuss this property and additional new locations we are adding to our inventory all the time.
We are proud that Vancouver is the host of the 2010 Olympics and we are striving to be the very best ambassadors to the world by choosing properties with the highest quality and comfort levels as exclusive accommodations for your stay in Vancouver during this exciting International Event. Please call us anytime to discuss your needs, our knowledgeable staff are available to you during business hours and we are here to serve you 24 hours a day through our online web form. We look forward to serving you in the very best way we can.
A single bed can be added to the ground floor sitting area.


text:
Usher Addresses Police Brutality In New Song And Interactive Site
"Facing the facts is the first step towards change."
The ultimate measure of a man is not where he stands in moments of comfort and convenience, but where he stands at times of challenge and controversy. -Martin Luther King
A photo posted by Usher (@howuseeit) on Oct 14, 2015 at 11:23am PDT
Usher is not traditionally known for making political statements in his music. But he is anguished and frustrated in his latest song, "Chains," which addresses the murders of unarmed black men and women. I've had enough, the singer declares. The track is a collaboration with Nas and Bibi Bourelly.
The video for "Chains" is even more potent, displaying the faces of black murder victims—many of whom were killed by police. Each picture is accompanied by a short description of the circumstances surrounding the victim's death. If you grant the site access to your webcam and look away from the screen at any point, the song will cut out and the message "Don't Look Away" will pop up. At the end of the clip, the screen reads: "FACING THE FACTS IS THE FIRST STEP TOWARDS CHANGE."
Read Next: Lil Nas X recruits Nas for "Rodeo" remix
Usher will perform "Chains" next week during the Tidal X 1020 concert. All proceeds from the track will be donated to Sankofa.org, a social justice organization. Watch the video here.
Hip-Hop, nas, R&B, Usher


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How can you avoid casting and Options when dealing with inconsistent HTTP APIs? Scala's path-dependent types provide an elegant solution that is less intimidating than it sounds. Expect to see simple explanations, and the real-world, open-source code that inspired this talk.
The rumours are true. Writing code in purely functional languages tends to produce code that is much easier to read, modify and reason about.
This talk examines how an experienced Scala team transitioned into writing production code using PureScript in AWS lambda, and services using Haskell.
Take a Scala Native journey with us and learn about systems level programming in your favorite language. We'll write a natively compiled CLI using Scala Native, and teach participants how they can use the Scala type system to interface with system level shared libraries.
Recently, reactive architectures have "graduated" from being backend-only, to also enriching frontend applications. This talk describes the creation of a multi-user structured document editor, which allows full real-time collaboration business documents, using ScalaJS, Outwatch, and Akka.
Have you heard about all of these breathtaking, purely functional, principled and blazingly fast libraries that handle purity and concurrency in Scala? Interested but lacking foundations and Google doesn't help much? That's what this talk aims to address!
Functors are a functional programming central concept… But beyond a buzz word to shine in society, what are they?
I'll do my best to give you an intuition about what they are in practice but also about what they are in theory by exploring notions of category theory and how both relate!
Property-based testing is a powerful tool to validate our code, but it is only as good as the random generators which produce its test cases. This talk will demonstrate several techniques to take random generators to the next level and expand the universe of useful types that can be generated.
Genetic programming is applicable in a limited domain. Could the reason be the current state of software engineering?
Let's imagine the future of programming languages (or forgotten past), FP, homoiconic languages and better APIs in the next 20-40 years: can they help genetic thrive?
The SKI combinator calculus can be thought of as a computer programming language, though it is not convenient for writing software. In this talk we'll use it for live-coding.
Watch as John furiously scrambles to live code a massively parallel web crawler in the span of 30 minutes. Along the way, you'll learn about how functional programmers use modern, purely functional libraries like ZIO to solve complex business challenges.
This is about a library, Program Description Based Programming (PDBP), written using Dotty. PDBP implements FP, the language presented by John Backus during his Turing Award winning lecture. During my 2018 Scala eXchange talk I concentrated the design of PDBP. During this talk I will concentrate on the usage of PDBP.
Property-based testing has been praised in various programming communities, but it can still be hard to see how it applies to your day-to-day work. This talk will describe techniques that you can use to test the "ugly" parts of your system, with case studies from the screencast editor Komposition.
Reinforcement learning (RL) is a powerful and versatile machine learning framework, recently gaining in popularity thanks to DeepMind projects such as AlphaGo. You'll learn what RL is, how it works and how to implement it from scratch in Scala.
Functional programmers in Scala seem to either be fascinated by or afraid of category theory (or both). In this talk, a normal software engineer (without a math PhD) seeks to uncover and explain structures lurking beneath functional Scala code, demonstrating how they can be useful to programmers.
Effect capture is a core tenant of pure FP. But what effect capture style should you use in Scala?
Monad Transformers work well in Haskell, but perform poorly on the JVM. Free Monads allow great abstraction, but involve complex types.
All hope is not lost! Tagless Final is here to save the day.
When you have gotten started on your functional journey, realised that life becomes easier with immutability and pure functions and want to have a web server that lets you leverage that.
In this workshop to learn how to use the http4s that is functional, streaming HTTP server and client for Scala.
FINN.no was built on Java, and considers itself a "Java-shop". What did it take to put business critical applications on Haskell in a place with object oriented history and culture? In this talk I will attempt to create a reproducible formula for you to turn your current job into a Haskell one.
Composition is a very central topic in FP, but why is that? Why is everybody so excited about it and how can I use it to make my life easier?


Build 2016 is officially underway, and we're live at the event. Microsoft is presenting the latest tools and technologies that can help today's developers be their most creative and productive.
It has been revealed at the event that Skype, during the past year, has seen over 300 million users per month who have used up to 3 billion minutes of Skype calls per day. The big news though is in regards to the next generation of the popular Skype service.
On Windows phone, in the next generation of Skype, users can use Cortana directly from within the app to send video, voice messages, and emojis. Cortona will also highlight key points and bring up information cards, and send users private messages via Skype as well.
In addition to this, the digital assistant will prompt users to connect with a friend who might live in a destination they're traveling to and businesses will be able to use this to create bots (artificial Skype users) that can interact with customers to promote a service or solve problems. Cortana will also be able to help users book hotels and add date to calendars. Here's an example of how the Skype video bots could work.
For more details on the Skype video bots, check out our separate article here and for more Microsoft news and reveals, follow all of our Build 2016 reports here.
Do you want to use Cortana from within Skype?


text:
Education experts say PM's 'maths to 18' plan is vague and out of touch
Rebecca Speare-Cole, PA
Education experts have described Rishi Sunak's announcement of plans for all pupils in England to study some form of maths until the age of 18 as "vague" and "out of touch".
The Prime Minister outlined five promises for the year ahead during a speech in east London on Wednesday, which included halving inflation and bringing down NHS waiting lists.
Mr Sunak separately spoke about the importance of improving numeracy as he pledged to make it a central objective of the UK education system.
Speaking to an audience in Stratford, he said: "Right now, just half of all 16 to 19-year-olds study any maths at all.
"Yet in a world where data is everywhere and statistics underpin every job, our children's jobs will require more analytical skills than ever before, and letting our children out into the world without those skills is letting our children down."
The Prime Minister said the plan would not mean a compulsory A-level for maths for everyone and may not be achieved in this Parliament.
However, a teacher and education experts said the policy does not address major problems in the wider education system, including the already "severe shortage of maths teachers".
William Allen, a Teach First maths teacher at a school on the south coast, said Mr Sunak's plan shows "how out of touch this Government really is".
"This plan fails to both understand the system and fundamentally overlooks the core challenges it is facing," he said.
"Extending the numeracy studies to 18 misses the problems underpinning numeracy skills, which is that our curriculum is not catered towards numeracy."
Mr Allen said low-attaining pupils are "overwhelmed" by content to process outside numeracy and therefore do not get enough time to practise the core skill.
David Laws, executive chairman of the Education Policy Institute, said the fact the Prime Minister did not include education as one of his five key priorities in 2023 was "very disappointing".
"Better education is central to improving both life chances and the UK's productivity rates," he said, adding that helping students recover learning after the pandemic is a "huge job".
"While there is a good case for more maths education in sixth forms and colleges, it will take many years to recruit the necessary teachers," Mr Laws added.
"It is likely to take five to 10 years to make a reality of the maths commitment, but there are urgent education issues which need addressing now."
Emma Hollis, executive director of the National Association of School-Based Teacher Trainers, said Mr Sunak's announcement "sounds like a soundbite without clarity on the issues we are trying to address here".
She said: "If it's just about a de facto expectation that it's somehow better to teach maths past 16, I would like to see the evidence behind that."
Geoff Barton, general secretary of the Association of School and College Leaders (ASCL), called the plans "vague" and "half-baked".
"The only tangible measure he has announced is a vague idea of extending maths teaching up to the age of 18 for every student without the slightest evidence of what this would achieve or an acknowledgement that we already have a severe shortage of maths teachers and the plan is therefore currently unachievable," he said.
"The education system doesn't need more policy gimmicks or random targets, but serious and sustained investment in schools and colleges after a decade of chronic underfunding, and a strategy to address teacher shortages which are at crisis point."
The PA news agency has contacted the Department for Education for comment.
German double agent's 'courier' arrested for 'passing information to Russia'
German authorities have arrested a man who they said acted as a courier for a double agent and handed secret intelligence to Russia.
Stenmark set the standard for ski racing - record-hunting Shiffrin
US ski star Mikaela Shiffrin, who took the women's record of World Cup victories to 84 in Kronplatz on Wednesday, has paid tribute to Sweden's Ingemar Stenmark, whose overall record of 86 she is fast approaching."Everybody knows, if they know anything about ski racing at all, and even if they don't, they know Ingemar Stenmark.
Indian field hockey dreams of return to glory days
Kids with sticks dribble balls, weave and bob in Sansarpur, the cradle of Indian field hockey.There is improvement in Indian hockey but in Sansarpur it so happened that families, which produced top players, moved out of this village and many went overseas," Popinder told AFP. - 'Bright future' - But there is hope for the future of Indian hockey on the other side of the country in the eastern state of Odisha.
Eva Green says court battle over failed film 'designed to blacken name and paint her as diva' as trial begins
Case opens in High Court in London after former Bond girl sued for her £830,000 fee for failed film A Patriot, but then faced counterclaim that she had deliberately sabotaged the film
Robbie Williams stars as voice of Felix the cat in new pet food advert
The cat is out of the bag with the announcement Robbie Williams will star as the voice of Felix, the feline behind the cat food brand, in a newly recorded song. The 48-year-old pop star sings It's Great To Be A Cat, a tune set to feature in new Felix adverts.
Flooding and travel disruption for England as cold temperatures persist
Delays, cancelled flights and dangerous road conditions possible, with 24 flood warnings in place
Belgian costume maker hopes for carnival boom after COVID 'black hole'
Huge ostrich feather headpieces are one of the costumes made by the Kersten family for Belgium's celebrated Mardi Gras carnival, and after the event was cancelled due to COVID in recent years, the 120-year-old family business is hoping for a revival. Rooted in the Middle Ages, the Binche carnival, a UNESCO World Heritage event, is one of Europe's oldest surviving street carnivals and the biggest in Belgium.
Joe Biden Mispronounced Rishi Sunak's Name Again In An Unfortunate Gaffe
Happens to the best of us, Joe.
Triple killer who murdered aspiring marine in 26 second scooter row outside Subway is jailed
Lawangeen Abdulrahimzai was on the run from murder charges in Serbia when he arrived in the UK, but his violent past went undetected
Bridgerton's Regé-Jean Page named world's most handsome man, according to science
The actor's face was analysed using the latest computerised mapping techniques
Lancashire Telegraph
Ewood Mill would become part of Blackburn Acid House rave scene
This photo shows one of Blackburn's many 'lost' industrial mill buildings.


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ARPM upgrades website
Rubber & Plastics News Report
INDIANAPOLIS—The Association for Rubber Products Manufacturers has unveiled a new, interactive website.
The site—at www.arpminc.com—has been designed to allow rubber processor executives to reach out to each another to solve problems and build relationships for new business opportunities, according to ARPM Executive Director Troy Nix.
The site was developed by a subcommittee of the nearly 40-member organization of non-tire rubber goods makers. It took six months to create.
"We envision that the site will become an expansive portal for rubber products issues and business resources," Nix said. It can be accessed by members and non-members alike.
Nix said the ARPM staff has been conducting webinars walking attendees through tasks such as the importance of logging onto the site to ensure they take advantage of the discount programs and services provided to members, accessing the "Communicate with Members" page, and posting and replying on the website.
Among features that will be added to the site are a search engine that will "put OEMs and those in need of finding rubber products manufacturers the ability to do just that," Nix said.


(a) During the license term, a license holder may not increase capacity without approval from DADS. The license holder must submit to DADS a complete application for increase in capacity on a form provided by DADS.
(b) Upon approval of an increase in capacity, DADS will issue a new license.


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69 Days Of Darkness
September 3, 2015 Global Issues
We'll talk about survival against all odds with the author of Deep Down Dark: The Untold Stories of 33 Men Buried in a Chilean Mine, and the Miracle That Set Them Free.
China's Effect On The U.S. Economy
August 27, 2015 Economics, Global Issues
We'll talk about how market volatility overseas influences our economy at home with Matthew P. Goodman, Senior Adviser for Asian Economics with the Center for Strategic and International Studies.
Challenges For a Growing World
August 12, 2015 Global Issues
This hour, we'll talk about how to keep the population manageable with Robert Walker, CEO of Population Media Center and author of the new report "Demographic Vulnerability: Where the Population Growth Poses the Greatest Challenge."
Feeding An Overcrowded World
August 10, 2015 Environment, Global Issues
We'll talk about the scientists who are exploring new ways of producing food with Joel K. Bourne, author of The End of Plenty: The Race to Feed a Crowded World.
For Richer or Poorer: Natural Disasters
How does the aftermath of hurricanes, floods and the like fuel global inequality? We'll talk about the topic with the author of The Disaster Profiteers: How Natural Disasters Make the Rich Richer and the Poor Even Poorer
Liberating Women In The Middle East
June 18, 2015 Current Events, Global Issues
This hour, we'll hear from Egyptian journalist Mona Eltahawy, author of 'Headscarves and Hymens: Why the Middle East Needs a Sexual Revolution.'
The CIA From al Qa'ida to ISIS
May 20, 2015 Current Events, Global Issues, Politics
Michael Morell was with President Bush on Sept. 11, 2001, when terrorists struck the U.S. And he was at President Obama's side when the U.S. raided Osama bin Laden's compound. This hour, we'll talk to the retired deputy director of the CIA about securing peace through back-channel negotiations, which he writes about in The Great War of Our Time: The CIA's Fight Against Terrorism–From al Qa'ida to ISIS (Twelve).
The Congolese Expat And The Journalist
May 13, 2015 Global Issues
Francisca Thelin managed to leave her home in the Congo behind for a new life in America. As an adult, though, she returned to her homeland with human rights activist Lisa J. Shannon to check in on the family she left behind.
Islamic Extremism In North Texas
May 6, 2015 Current Events, Global Issues
Sunday's shooting at Garland's Curtis Culwell Center has brought the national conversation about freedom of speech, ISIS and the future of terrorism to North Texas. This hour, we'll explore those topics with international terrorism expert Robert Taylor of UTD and Alia Salem of the Council on American-Islamic Relations.
Fighting Child Trafficking
March 26, 2015 Current Events, Global Issues
This hour, we'll talk with Alisa Jordheim, executive director of the Justice Society, on how to spot and advocate for the victims of child trafficking.


If you aspire to any substantial degree of success as a professional photographer, you're going to have to make money. In order to make money, you need clients — people have got to know that you're out there doing what you do. You've got to maximize your reach.
There are a lot of options at your disposal; here are a few of them.
This probably seems obvious given that everyone is so "connected" these days. It has its good side and bad side, just like anything else — so be sure to take full advantage of the good that social networking has to offer.
It's fine if you have a personal profile on Twitter and Facebook, but you need to separate the business from the personal. For maximum effect, build a profile that is "photo-centric," one that deals only with your work as a photographer. Keep image galleries nicely populated and regularly updated. Connect and socialize with other photographers and photography related websites, blogs, and forums. Social networking affords you the opportunity to interact with people you would otherwise never come in contact with. That's an invaluable tool.
The old-fashioned way of networking works, too. In fact, it has the advantage of meeting someone face to face, which can be an unbelievably powerful thing, so make sure you leave a good first impression.
There are plenty of places to meet potential clients: exhibits, photography meet-ups, almost any sort of public event, really. Make sure you've got business cards to give to anyone you might introduce yourself to; you can't offer your services to someone and then just walk away.
Also make a point of meeting other photographers. Of course, you're not seeking them out as clients, but if you build good relationships with fellow photographers, they may send clients your way from time to time.
Running a website strikes fear in the hearts of many people; maintaining a Facebook profile is one thing, but a full-fledged website? No, thanks!
Well, it's really not as bad as you think because you don't need anything too fancy. All you need is a functional, attractive, user friendly space to showcase the very best of your work. Provide links to your social networking profiles and don't forget to include a way for visitors to contact you.
Blogging works well in tandem with your portfolio or website because it gives you more freedom in what you present and how you present it. While your website may be somewhat formal, your blog is the perfect place to show a wider range of shots and talk a little bit about projects you're working on. This can serve to give potential clients an idea of your artistic range.
This won't be a very cost effective avenue for many photographers, but if you can make it happen, exhibiting your work will likely pay huge dividends in terms of exposure and reputation. This, in turn, could lead to commissions — and the right commission could pay very well.
While site like 500px and Flickr come with their fair share of cons, the pros are — to varying degrees — worthwhile. Because there is a strong social networking element to photo sharing sites, you will find it easy to make a few friends and get advice from other talented individuals. These sites are also a good resource for finding photo shoot ideas.
There's nothing like word of mouth, especially when the words are good. Typically, if clients are happy with your work they will be more than willing to spread the word. Here's where it's good to have a website; you can request clients you've completed work for to leave a short review of their experience with you and their impressions of your work. Good reviews will surely bring in interest from other potential clients.
Being a paid photographer is a juggling act; you've got to be a good photographer in the first place, you've got to have good people/communication skills, and you've got to have good business sense. Should the former come much easier than the latter two skills (as it does with most creatives), then hopefully you found something here that can help push you in the right direction. Take these ideas, put them to use, expand on them; eventually the business and marketing aspects will come almost as easy as being a good photographer. And it will all pay off in more ways than one.


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CFNYC at Kettlebell Kitchen HQ!
Posted July 11th, 2016 by Michael Bultman & filed under Announcements.
Posted July 5th, 2016 by Michael Bultman & filed under Announcements.
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Posted June 7th, 2016 by Michael Bultman & filed under Announcements.
Coach Bobby On Post-Workout Nutrition: What, When, and How Much?
Posted May 31st, 2016 by Michael Bultman & filed under Announcements.
Posted May 9th, 2016 by Avery Wittkamp & filed under Announcements.
Posted May 4th, 2016 by Michael Bultman & filed under Announcements.


The more modern your vehicle, the more advanced (and specific) your dashboard warning lights or onboard display notifications will be. Your vehicle has many different sensors placed strategically throughout different systems such as the engine, exhaust, wheels/tires, brakes, cooling system, airbags, battery, fuel system and transmission.
These sensors are there to let you know when there may be a problem worth getting addressed. Every now and again a sensor can fail, but you will still want to bring the vehicle to an expert to replace that sensor. Otherwise, you run the risk of having a problem that you won't know about.
Beyond a failing sensor, these warning lights are there for a reason. They are signs that you will probably want to get your car looked at by an expert mechanic who can identify the source of the problem and repair it for you. It should also be understood that some warnings are more important and urgent than others. Let's take a look at some that you should really keep your eye on.
The check engine light can come on for any number of reasons relating to your engine and/or exhaust system. It's a good idea to familiarize yourself with your own vehicle's check engine warning system (you can find info in your owner's manual), so you know what to do if the light is on. If it is ever flashing or illuminated bright red, those are usually indicators that there is a very urgent problem. In these situations, it is wise to pull over immediately, shut off the engine and call for roadside assistance before something really bad happens.
Not everybody takes this warning light as seriously as they should. This one also may display in different colors to convey a sense of urgency. If your oil pressure light is ever bright red, it means your car is losing (or has already lost) oil pressure and your engine is in extreme danger. Get off the road as quickly as you can and turn the vehicle off!
If the coolant temperature warning light comes on as you are driving, it means the engine is about to overheat and that's not good. Again, it's a good idea to pull over, turn off the car and let it cool down. If the overheating issue persists, then there is likely a problem within your vehicle's cooling system that you will want to have addressed sooner rather than later.
There are various other lights you may see. You should take the time to study your owner's manual to familiarize yourself with each one. Some of the other warnings you might see will be tire pressure, battery, transmission temperature, service due, brakes/ABS, seatbelts or airbags.
If any of your dashboard warning lights are on, San Francisco Automotive Solutions is here to help. We can inspect the vehicle and run diagnostic tests to uncover the source of the problem and recommend the proper repairs. Usually, the earlier you address the issue, the less complex (and less expensive) the repairs will be. Call San Francisco Automotive Solutions today at (415) 957-1170 or schedule your service appointment online.


text:
Q: unexpected exception thrown for file open/close status Hi I have sample of code
try {
ifs.open(sourceHtmlFile.c_str());
std::cout << ifs << "\n" ;
if( !ifs ) ;
throw std::string("Could not open file");
} catch (std::string &ex) {
std::cout << ex << " !\n";
}

o/p
when file do not exist:
ifs - > 0
throws exception expected
when file do exist
ifs -> 0xbfc885b4
still it throws exception.
I want to know why its throwing exception in both cases
Thanks,

A: You have an extra ; after the if condition. This semicolon terminates the conditional statement, so your throw is always executed.

redpajama_set_name: RedPajamaStackExchange


text:
Maggie Gyllenhaal's 'The Lost Daughter' gives a frank look on how motherhood can suffocate
Jessica Zack	December 28, 2021Updated: December 29, 2021, 9:05 am
Olivia Colman stars in the film "The Lost Daughter," based on the Elena Ferrante novel. Photo: Netflix
In an early scene in Maggie Gyllenhaal's directorial debut, "The Lost Daughter," Olivia Colman's character Leda, a literature professor on a solo vacation in Greece, tells a massively pregnant woman she meets on the beach, "You'll see, children are a crushing responsibility."
It's an unsentimental, even prickly, thing to say to a woman (played by Dagmara Dominczyk of "Succession") expecting her first baby. Colman says it with a knowing look on her face that leaves the audience unsure why she's so testy and ambivalent about motherhood — until more is revealed later in the film.
Gyllenhaal, a mother of two daughters herself with actor Peter Sarsgaard, who plays Leda's lover in flashback scenes in "The Lost Daughter," recently spoke with The Chronicle by phone from New York about feeling mesmerized when she first read the 2006 novel by Elena Ferrante. (The Italian author writes under the pseudonym and her publishers keep her true identity secret.)
"It felt like she was telling the truth about things in the feminine experience of the world that really hadn't been talked about as honestly," said Gyllenhaal.
"The Lost Daughter," onscreen as well as on the page, is an unusually frank portrait of a woman who admits to feeling suffocated by the round-the-clock burden of caring for young children.
"I'm an unnatural mother," Leda says at one point in the film.
Review: A woman at odds with her own motherhood in 'The Lost Daughter'
Jessie Buckley plays the younger Leda in "The Lost Daughter." Photo: Yannis Drakoulidis / Netflix
In flashback scenes, with Jessie Buckley (FX's "Fargo") playing the younger Leda, she cuddles and cares for her girls but also snaps at them in anger, wishing they'd just be quiet, stop touching her, let her write in peace.
Gyllenhaal recalls thinking, "Is there anything more transgressive than a mother admitting to feeling, even for a passing spell, unmaternal?" She described first falling in love with Ferrante's writing in her popular Neopolitan quartet of novels. "They were a phenomenon among my friends in New York when they came out; we'd rush to the bookstore for the translations."
When Gyllenhaal then read "The Lost Daughter," she remembers thinking, "Oh, my God, this character (Leda) is so f—ed up. And then within 10 seconds thinking, 'Uh-oh, I actually really relate to her. So, does that mean I'm so f—ed up? Or, does that mean something universal is being said in her novels that I just hadn't heard before?'
"I mean, I'm never going to walk out the door and leave my kids, but I'd be a real outlier to say I've never ever had thoughts like (Leda) does. I think most people I know can relate to that in some way."
Peter Sarsgaard and his wife, writer-director Maggie Gyllenhaal, on the set of "The Lost Daughter." Photo: Yannis Drakoulidis / Netflix
Gyllenhaal, who was honored at SFFilm Awards Night this month for her film, said she learned a great deal about what makes a good movie as an actor in more than 40 movies. She was nominated for an Oscar for "Crazy Heart" in 2009 and most recently spent three seasons playing a porn director on David Simon's HBO series "The Deuce," which she also produced. She said that experience of playing someone in control behind the camera helped her switch gears to directing.
"I just didn't allow myself to consider the possibility before," she reflected. "I didn't feel entitled to it. Now, I think (directing) might actually be a better job for me."
Gyllenhaal spent weeks crafting a letter to Ferrante asking for the rights to adapt "The Lost Daughter." In her response through her publishers, Ferrante told Gyllenhaal she could have the rights — but that their contract was void if she didn't direct it herself.
"It was this really powerful vote of confidence," Gyllenhaal said.
To her surprise, while Gyllenhaal was deep into writing her screenplay, Ferrante also published a column in the Guardian newspaper not only giving Gyllenhaal her public blessing, but also telling her it was important "for all women" that she feel free to make "The Lost Daughter" according to her own vision.
"She offered me this incredible freedom," Gyllenhaal said, "and I took it."
Exclusive: Inside the 2021 SFFilm Awards Night, honoring Jane Campion, Oscar Isaac, Maggie Gyllenhaal and Reinaldo Marcus Green
Maggie Gyllenhaal accepts the Kinbar Award for Storytelling as presenter Alice You looks on during SFFilm Awards at Yerba Buena Center for the Arts in San Francisco on Dec. 6. Photo: Scott Strazzante / The Chronicle
While she kept her adaptation true to the heart of Ferrante's novel, she noted the endings are strikingly different in each. "I definitely think the movie and the book are inextricably tied together and vibrating off each other, but they are two different expressions for sure," she added.
Most importantly, Gyllenhaal said it was crucial that Leda "not be seen as crazy, so we don't just write her off as this mad woman who's doing these awful things. It's important that this is not about mental illness. In fact, it's about a kind of normal spectrum of feelings of being a woman and a human being in the world."
Early audiences and critics have overwhelmingly agreed that Gyllenhaal's complex portrait of a woman at odds with society's expectations, who is more caustic than most onscreen "good mothers," strikes a powerful chord. Gyllenhaal took home the best screenplay award at the prestigious Venice Film Festival, and "The Lost Daughter" picked up four trophies at the Gotham Awards. She and Colman are both nominated for Golden Globes.
Dakota Johnson (left) and Olivia Colman in "The Lost Daughter." Photo: Yannis Drakoulidis / Netflix
Dakota Johnson, who plays Nina, the young American mother Leda obsessively observes on the beach in Greece, said she felt a strong, immediate connection to the material when she read the script.
"Nina is so thirsty for anyone to see her, she's hungry to just be herself, the way Leda is, but she's not allowed to because of where she's from and what she looks like," Johnson said during a Q&A onstage at the Telluride Film Festival following the movie's U.S. premiere in September.
"She's seen as the hot girl on the beach, but she really wants to be seen as so much more."
"The Lost Daughter" (R) is in theaters now and begins streaming on Netflix on Friday, Dec. 31.
Jessica Zack
Jessica Zack	Jessica Zack is a Bay Area freelance writer
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The Maltese Falcon


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Joseph E. Stiglitz '64, "The Economic Costs of the Iraq War," March 2, 2006
Joseph E. Stiglitz '64 speaks in the Cole Assembly Room on Thursday, March 2, 2006.
On Thursday, March 2, 2006, Joseph E. Stiglitz '64, recipient of the 2001 Nobel Memorial Prize in Economics, spoke in the Cole Assembly Room on "The Economic Costs of the Iraq War: An Appraisal Three Years After the Beginning of the Conflict." A recent study by Stiglitz, a professor of economics at Columbia University, and Linda Bilmes, a budget expert from Harvard, concluded that the cost of the current Iraq war could be $2 trillion. Stiglitz and Bilmes have included costs that official estimates do not, such as long-term medical expenses for injured military personnel.
Listen to a full audio recording (1:29:08) courtesy of the Amherst Recording Council:
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Sword Coast Legends: Drop A d20 On This DM-Ready D&D Adventure Headed to Consoles Soon | "DESTROY ALL FANBOYS!"
Even better, both PC and console players will end up with the upcoming Rage of Demons DLC for free when it ships later this year. While the initial game veteran developers Digital Extremes and N-Space cooked up last year met with some pointed fan and critical jabs, it seems that over time some welcome updates have added and fixed things found lacking by some players. This is always a good thing to see and it's hopeful that the console versions will grab that share of RPG fans looking for something a little more complex than what's "expected" from a PC port. Hey, I'm old and know I can trust these guys to do this up right. But you know how the internet works these days, right?
To learn more about Sword Coast Legends and the upcoming free Rage of Demons DLC, please visit the official website. To keep up with the latest updates from the Sword Coast Legends team, follow @SwordCoast on Twitter and like the game's official facebook page. For more in-depth details including guides and links to community created content, please visit the official Sword Coast Legends wiki on Gamepedia.
This entry was posted in 2016, Commentary, DAF, Features, Updates and tagged BUY This Game, Coming Soon, Digital Extremes, Digital Games, DLC, Downloads, Dungeons & Dragons, Gallery, Hasbro, Microsoft, n-Space, PC, PC Games, PlayStation 4, Playstation Network, PS4, PSN, SCEA, Screenshots, SEN, Sony, STEAM, Sword Coast Legends, Valve, VGA 101, Videogame Appreciation 101, Wizards of the Coast, Xbox Live Gold, Xbox One by geelw. Bookmark the permalink.