Bookkeeping definition in hindi12/8/2023 Neither require to maintain books of accounts nor audit 2,50,000 and profits are not declared according to the provisions of section 44AD then require to maintain books of accounts and also get them audited U/s 44AB. One who declaring Income according per section 44AD of the act not require to maintain books of accounts.īut If his income exceed the basic exemption limit not chargeable to tax i.e. 2,50,000 and for turnover is Rs25 lakhs.) (Limit for Individual and HUF (Hindu Undivided Family) of Income is Rs. 1,20,000 or the turnover exceed Rs 10Lakh. But in general practice and to deal with future litigation this practice followed.Īs per section 44AA(2) of the income tax act, 1961,Įvery person carrying business, require to maintain books of accounts the Income from the business exceeds Rs. Note: In all the cases of loss audit is not mandatory. In this case audit under section 44AB clause (e) of the act, will be required only if declared profits are less than 8% or 6% (As the case may be) of the total turnover. So, income can also be shown under section 44AD of the income tax act, 1961 on presumptive basis if assessee also is an eligible assessee. “Īs F&O trading is also falls under the category of eligible business (turnover limit is Rs. For Financial Year 2021-22 this 5Crore limit is further extended to 10Crore. In case cash receipts and cash payments does not exceed 5% of total payments or receipts 1Crore will be read as 5Crore. “Every person carrying business shall, If his turnover is exceed one crore in any previous year, require to get his accounts audited by an accountant. Section 44AB of the Income tax act,1961 provides that: On the basis of turnover, we decide tax audit is required or not. Let me remind you again this calculation of turnover is only to determined that what will be the position under income tax. Table 3 : Example of calculation of turnover of Options in where transactions are squared off: Options If it is not considered for calculation of net profit than Premium will be add to the turnover. In options trading most of the time traders squares off the position if one is the buyer of the call option (premium is paid) he will square off this position by selling this option (Premium will be received) so the differences will be the Profit/loss.Īs per new guidance note If the premium is included while calculating net profit than it will not be considered again for the purpose of calculation. However, where the premium received is included for determining net profit for transactions, the same should not be separately included.Įxample of calculation of turnover of Futures same as given in Table 1 above (No change)Įxample of calculation of turnover of Options: (ii) Premium received on sale of options is also to be included in turnover. ICAI has also bring some changes in the calculation method of Turnover which fulfils the requirement of the act.Ĭalculation of the premium will be as follows according to the updated GN on Tax audit U/s 44AB issued by the ICAI. Law and rules should change according to the need of time. Table 2 : Example of calculation of turnover of Options: OptionsĬalculation of turnover for the Income tax purpose from the AY 2022-23 Table 1 : Example of calculation of turnover of Futures: Future (iii) In respect of any reverse trades entered, the difference thereon, should also form part of the turnover. (i) The total of favourable and unfavourable differences (Profit/Loss) shall be taken as turnover. But given in Guidance Note on tax audit by ICAI pg 25 as follows. Method of calculation of turnover is not provided under the income tax act, 1961. Many are incurring and losses and some are in profit too.Ĭalculation of turnover for the Income tax purpose before AY 2022-23 Salaried people who are doing F&O transaction are actually doing business unknowingly. So, it is clear that Income from “Future and option trading” is a normal business income. One can also refer Guidance Note on tax audit by ICAI pg 25. as per section 43(5) of the income tax act, 1961. Trading in Future and option is a business transaction. Assuming you all know about the future and option. Most of people step-in into it without having knowledge about its taxability and how it will be shown in their Income tax return? Is it mandatory to show these transactions in return? Require to maintain books of accounts? You will get answer of all of these questions. Further, we cannot deny the role of digitalization and platforms available to invest in stock and derivative market. You will not believe nearly 14.3 million new investors added by the depositories in the year ended 31 march 2021. Share trading and, Derivative trading (F & O trading) is normal now a days.
0 Comments
Open road12/8/2023 After Showtime expires in 2020, Netflix re-added Open Road movies in 2020. In June 2011, a few months after it started operations, Open Road Films signed a pay-TV deal with Netflix, which expired in 2016. Open Road's titles are distributed in the home entertainment market by Universal Pictures Home Entertainment (UPHE), a deal that was signed in June 2011. Ortenberg, previously an executive of Lionsgate and The Weinstein Company, filled out his executive team with the April 2011 hirings of Jason Cassidy (president of marketing), Elliott Kleinberg (General Counsel and executive vice president of operations and business affairs), Steven Andriuzzo (chief financial officer), and Ben Cotner (senior vice president of acquisitions). In March 2011, rival theater chains AMC Entertainment and Regal Entertainment Group announced the hiring of Tom Ortenberg as chief executive officer of a new company, Open Road Films, it was founded by Eric Hohl as a chairman, former executive of MGM's United Artists (1998-2006) and SPE's TriStar Pictures (2006-2011). Company history Open Road Films (first incarnation) Raven completed its acquisition in February 2019. On November 6, 2018, Open Road agreed to be purchased by Raven Capital Management. The bankruptcy did not affect TMP, IM Global or IM Global TV. In September 2018, Open Road declared Chapter 11 bankruptcy. It was founded by Eric Hohl on March 26, 2011, as a joint venture between the two largest American theatrical exhibitors, AMC Theatres and Regal Entertainment Group, which both owned the company until it was bought out by Tang Media Partners, a media company owned by Donald Tang, in August 2017.Īfter Tang's purchase, both companies Open Road and IM Global merged and formed "Global Road Entertainment". Important: Please don't rely on Openroad as a substitute for other safety tools.Open Road Films, LLC (formerly Global Road Entertainment from 2017 to 2018) is an American film production and distribution company based in Los Angeles, California. Having issues? Or have some cool ideas you want to share? Reach out to us at spent 6 years building super-smart location technology that detects crashes without draining your battery. Openroad's Crash Scene Guide provides step by step guidance after a crash Easily share your exact location with family in the event of a crash Crash responders can send 911 help even if you can't respond Gets you help FAST from trained crash responders standing by 24/7 Works on every iPhone and in every car (unlike hardware-based products) Automatically detects car crashes using industry-leading crash detection Before I even realized what happened, I got a call from an Openroad agent, who promptly dispatched emergency services to the scene.” - Bhupen J, Iowa Suddenly there was freezing rain and my car started spinning out of control. “I was driving early in the morning with members of my family. You really did what you said you do.” - Ralph V, Florida “When I received a text and it said we noticed you’ve been in an accident, I’m thinking how in the world did they get there? And who called the ambulance and police? I was thinking, wow, I am going to have this always. Openroad is the FREE app that detects car crashes and gets you help from trained responders - even when you can't respond. Best furry vrchat skins12/8/2023 Have questions about the rules? See our more detailed rules guide or ask the moderators. Adult chatrooms are not allowed in the wiki. If you have a link for a chatroom, you can put it in the chatroom wiki. This includes AI-generated images.ĭo not submit advertisements for any chatrooms. Do not post any works that were traced or edited from an existing work. Do not use abusive language, threaten or glorify violence, conduct "call-outs" or call for the harassment of others.ĭo not claim other people's work as your own original creation. you are only allowed to submit someone else's artwork once (1) per twenty-four (24) hours.īe respectful and conduct yourself in a civil manner. You can post up to three (3) submissions within a three (3) hour period. This includes explicit and implied sex acts, genital or nipple outlines and bulges, fetish clothing and focus on the breasts, buttocks or crotch. In addition, do not act inappropriately, i.e., posting sexually inappropriate comments. No Pornography or Inappropriate Behavior!ĭo not submit, link to or reference any pornographic, fetishistic or sexually explicit content. Off-topic content is not made relevant by the title or any added text.Īrtwork or writing that depicts anthropomorphic animal-like characters, fursuit photos, articles discussing the fandom, ect.Īrtwork or photos of real people, animals or ordinary objects, plain text and image macros that uses off-topic content. Link and image submissions must be, in and of itself, directly relevant to the furry fandom. Mature content requires a rating tag in the title. When submitting someone else's work, include their name in the title and provide a link to the original source. Subreddit Rules (Hover for expanded info)Ĭredit and Source Artwork! Tag Mature Content! Clothing that is noticeably revealing, form-fitting or considered inappropriate for a public setting, e.g., undergarments, bikini armor, ect. Poses that may accentuate the body in a seductive, but not explicitly sexual, manner. Graphic injury and gore, such as deep cuts, bullet wounds, candy gore, ect. Depictions of nudity that serve an artistic or informative purpose. Some mature content in artwork is allowed if it clearly and primarily serves an artistic or informative purpose, but will require an or rating tag in the title. If you are the artist, then you do not need to link to any sources, though you won't get much of a following if you aren't promoting yourself. If the artist has not uploaded the artwork online, you can instead link to their art gallery, social media or other online prescene. If you are submitting another person's creative work, you must always provide a link back to the original source as either the submission itself or as a comment. If that doesn't work, you are allowed to ask. You should first try finding the artist by using a reverse image search or looking for a watermark. When you are submitting another person's creative work, you must always include their name in the title of the submission, even if you are directly linking to them. Submission Guide (Hover for expanded info) Here you can share art, news, and participate in discussions about the fandom. Welcome to /r/furry! This is a community for fans of anthropomorphic animals. Grl lease credit card terminal12/8/2023 The content available on this linked site is subject to revision, verification and amendment without notice. Any action on your part on the basis of the said content is at your own risk and responsibility, and SBG makes no warranty or representation regarding any content provided through this linked site and disclaims all its liabilities in respect thereof. If the said content contains any mistakes, omissions, inaccuracies and typographical errors, etc. A payment terminal, also known as a point of sale (POS) terminal, credit card machine, PIN pad, EFTPOS terminal (or by the older term as PDQ terminal which stands for 'Process Data Quickly'), is a device which interfaces with payment cards to make electronic funds transfers. are hereby collectively stated as "content" for this linked site. The information is being provided only for customer convenience and the information, advices, suggestions, illustrations etc. SBI Finder will enable you to locate the ATMs, CDMs, E-Corners and Branches of State Bank of India, view them on maps and get directions to reach there. Revised Sukanya Samriddhi Account Opening Formīy clicking on the link "PROCEED" you will be re-directed to a third party website which is neither owned nor controlled nor endorsed in any manner by State Bank Group (SBG).of India scheme, customers are advised to visit for latest instructions/ modification in the scheme. Withdrawal : 50% of the balance lying in the account as at the end of previous financial year for the purpose of education, marriage after attaining the age of 18 years.SIP : Standing Instructions can be given either at the Branch or set through Internet Banking for automatic credit to Sukanya Samriddhi Account.166 new constitution, France grants time for payment of indemnity 210. Irregular Payment/ Revival of account by payment of penalty of Rs.50 per year along with the minimum specified amount per year magnetic telegraph 139 electric machine 171 atmospheric rail way.there will be no tax on the amount invested, amount earned as interest and amount withdrawn. In the latest Finance Bill, the scheme has been extended Triple exempt benefits i.e. As applicable under section 80C of the IT Act, 1961.As notified by the GOI, compounded annually with option for monthly interest pay-outs to be calculated on balance in completed thousands.( Current rate 8% from to ).Maximum period upto which deposits can be made 15 years from the date of opening of the account. Childhood memories quotes12/8/2023 Survivors tend to remember traumatic events at least partially, though they may not fully understand what happened. Others simply refuse to think about the trauma and wall off the event, but this isn’t quite the same as actually forgetting.Įither way, trauma usually doesn’t completely disappear from memory. Some children respond to trauma by dissociating, or mentally detaching, which could affect how they remember what happened. While it’s unlikely that you’d completely forget everything about a traumatic event, a 2019 review of studies suggests that experiencing abuse can indeed affect the way your brain creates memories. You might struggle to place specific life events on a timeline or doubt what you remember - but you probably remember bits and pieces, at the very least. Survivors might have disjointed memories or gaps in memory around the time of the abuse. Many of these recovered “memories” later proved to be false.Įxperts haven’t conclusively ruled out the idea that people can forget traumatic events and recall them later, but more research is needed. Some therapists worked to help clients regain so-called repressed memories through the unethical process of suggestion. This idea really began to gather steam in the 1990s when a number of therapists suggested a link between unexplained mental health symptoms and forgotten childhood abuse. Sigmund Freud was the first to connect childhood trauma with memory loss, or repressed memories, to be precise. A quick overview of the repressed memory theory can help explain why. While this is possible, it probably isn’t the case. If you don’t have many childhood memories, it can be hard to shake the idea that might be something traumatic lurking below the surface. Perhaps you’ve heard the theory that people often cope with painful memories by forgetting the event. Memories of murders hulu12/8/2023 But, what would happen if crime sleuths actually stepped in to solve cold cases the pros can’t crack? This happens more often than you’d think thanks to the internet. The Hulu Original series, Only Murders in the Building, shows us what could happen when true-crime junkies take real murder cases into their own hands (in a fictional sense, of course). But can good marketing cover up the church’s foundation of scandal and sin? Once the megachurch of the stars, Hillsong’s unique branding coupled with celebrity pastor, Carl Lentz, was the perfect recipe to attract young millennials to worship in a way the world has never seen before. Watch: Stolen Youth: Inside the Cult at Sarah Lawrence 2. With Ray now behind bars serving a hefty 60-year sentence, the brave survivors are coming forward to share their stories, accompanied by exclusive photos and video clips that will send shivers down your spine. This captivating Hulu docuseries takes a deep dive into the scandal that shook Sarah Lawrence College involving a student’s father, Larry Ray, and his manipulation and trafficking of other students. Stolen Youth: Inside the Cult at Sarah Lawrence We’ve cracked the case of where to find the best true-crime documentaries - on Hulu, right now. They told Variety that they had off-the-record conversations with her, but she did not want to appear on camera.Ī childhood friend, Aimee Alotta, who appears in the documentary and still supports Franklin-Lipsker, told documentarians, “Her main goal was to go somewhere and be anonymous, and she’s managed to do that.Do you love getting a look inside a criminal’s mind? Eager to follow investigators along the road to justice? Live for the adrenaline rush of a spine-tingling story? Then you’ll love Hulu’s collection of murder and true-crime documentaries. She has since been widowed twice and wishes to remain anonymous.” The documentarians behind "Buried" stated in a title card at the end of the series, “Eileen Franklin moved to a new state where she lives under a different name. Knowing that her testimony would be ruled out if her recovered memories were developed under hypnosis, Janice Franklin eventually testified, the sisters lied about it.Īfter Janice Franklin testified to that in a pretrial hearing, prosecutors withdrew the outstanding charges against George Franklin and he was released from prison.įranklin-Lipsker gave one last series of television interviews, reiterating to Leslie Stahl, Leeza Gibbons and Maria Shriver, among others, that her memories were not false. While in the process of preparing for a new trial, Franklin-Lipsker's sister, Janice Franklin - with whom Franklin-Lipsker had also had an acrimonious falling-out - called San Mateo County prosecutors and told them that Franklin-Lipsker had, despite her testimony to the opposite, recovered her memories of the murder of Susan Nason via hypnosis. Franklin-Lipsker's mother, Leah - who testified against her ex-husband at his trial - publicly recanted her statements of support and said she didn't believe her daughter.Īnd then in 1995, a federal appeals court threw out her father's conviction, ruling that several errors by the trial judge violated his constitutional right to a fair trial. Eileen Franklin-Lipsker eventually accused her sisters and brother of cooperating with "the enemies" in turn, they accused her of seeking publicity. She became an advocate for the rights of child sexual abuse survivors with repressed memories, appearing on a number of talk shows, including "The Oprah Winfrey Show," "Larry King Live," "Leeza," "Donohue," "TODAY" and several evening news magazine programs, to promote both her paid projects and her advocacy.Īccording to the Showtime docuseries "Buried," after the trial, the Franklin family - sans George Franklin - fought amongst themselves and ultimately fractured. 30, 1990, after a jury convicted Franklin-Lipsker's father of slaying the woman's playmate 21 years ago.Īfter the trial, Franklin-Lipsker co-wrote an autobiographical book and sold the rights to her story for a 1992 TV movie, Fatal Memories, in which she was portrayed by Shelley Long. Eileen Franklin-Lipsker, left, comes up an escalator with Assistant District Attorney Martin Murray, right, at the San Mateo County Superior Courthouse in Redwood City, Calif., Nov. Simon says stamps discount code12/8/2023 Take each coupon and apply the coupons one after the other. If you still want to shop online and get discounts but don’t want items delivered, Simon Says Stamp offers pick-up in-store for its customers. Yes! Print off your coupon or use your digital coupon to shop in-store. Does Simon Says Stamp accept in-store coupons?.If you want to use multiple Simon Says Stamp coupons in-store, you must check with your local store’s policy to see how many coupons you are allowed to use. Yes, you can stack up to 4 Simon Says Stamp coupons per online order. Does Simon Says Stamp let you stack coupons?.Always check the terms and conditions of use before applying a Simon Says Stamp coupon code to ensure they are still valid. Simon Says Stamp does offer coupons with no expiry date, so watch out for these. Some Simon Says Stamp coupon codes have an expiry date which means you can only use them for a limited time. Do Simon Says Stamp coupon codes expire?.Check here regularly to avoid missing out on all the best money-saving deals. Goodshop offers one of the most extensive selections of Simon Says Stamp coupons, with huge savings across all product ranges and brand names. Discover Simon Says Stamp sitewide coupons, percentage-off coupons, dollar-off coupons, Simon Says Stamp free shipping codes, and more. There are so many Simon Says Stamp coupons available each day, with new Simon Says Stamp coupon codes added weekly. Don’t miss the clearance page showcasing the best discounts on last season’s product ranges.Īlso, find the latest Simon Says Stamp coupons and promo codes at Goodshop, with savings of up to 40% off across the board. You will find all the latest Simon Says Stamp offers, daily deals, and seasonal sales here. Head to their website and look for the promotional banner at the top of the homepage. I'm Emily Walker, your go-to expert for all things coupons and shopping! I have a knack for sniffing out the best deals, and love the thrill of a good bargain hunt! As an online shopping enthusiast, I'm here to help you save more and spend less.Įnjoy more savings when you shop at Simon Says Stamp with the below secret saver tips. D10 dozer cardboard model12/8/2023 Blade Inputs – Novice operator blade inputs were reduced 45% with Assist, and 55% with Assist plus Grade.
Melbourne graphic design agency12/7/2023 Graphic Design Website Melbourneįrom experience, it's easy for businesses to under-invest or over-invest in a website. Our graphic designers create a high-quality graphic logo for Melbourne businesses of all types and sizes. If there is enough equity in your current branding and logo design, both in the local Melbourne market and beyond, then we may recommend a logo evolution instead of a full logo refresh.Įvery logo graphic design project requires a different approach depending on the client, budget, timeline, and purpose. It's a critical step to ensure you're on the right path for logo graphic design that is effective, engaging, and resonates with your target audience. Whilst there are many elements to consider, before updating an existing logo or creating a new logo we recommend a comprehensive brand strategy is developed for Melbourne businesses.īlunt Agency - rebrand agency enables Melbourne brands and businesses to identify if they need to evolve, refresh or rebrand. Logo graphic design requires knowledge, skill, and experience to ensure it meets your target audience's expectations and aligns with your business vision and purpose. Graphic Design Logo MelbourneĮvery brand requires a well-designed logo, be it a local Melbourne business or a large multi-national company. Our portfolio showcases our graphic design services offered to Melbourne businesses, contact our team to discuss your project. We build comprehensive, authentic, and engaging brands for our clients. Our graphic design portfolio showcases our work in logo, packaging, website, and marketing collateral design, with versatile graphic design solutions across all media, including print and digital. Melbourne Graphic Design Portfolio - Blunt Agency, explore graphic design projects, graphic design clients and graphic design works in our portfolio. As brand consultants that offer holistic solutions that take into consideration all aspects of your brand, audience, and marketing. We recognise the importance of first impressions, and it is our responsibility as a graphic design studio to ensure that you are positioned in such a manner that you may begin forming a connection with your clients, both in Melbourne and beyond.Īs a leading graphic design studio, our role goes well beyond just graphic design. Graphic design agency, Blunt Agency, helps improve the positioning, brand messaging, brand story, and visual language for Melbourne companies and products. The Blunt Agency graphic design studio aims to help our clients succeed by generating creative results that offer a return on their investment for our graphic design services. We are focused on delivering commercial outcomes for Melbourne clients, with our teams having developed strategic brand solutions that deliver both value and results. From exploration and workshops to brand planning, brand identity design, graphic design, and roll out across all media including printed and digital executions.įor over a decade, Blunt Agency has been helping businesses grow by developing strategic graphic design and brand ecosystems. Graphic Design Melbourne - Blunt Agency, consists of a team of brand architects that work from start to finish on your brand. Schedule a video call with the Blunt Agency graphic design team to discuss your requirements and how we can assist your business to grow. Known for our bold creativity, our graphic design studio and enables brands to differentiate themselves from their competition and connect with customers at a deeper level.īlunt Agency provides graphic design, advertising, marketing, and branding services to Melbourne and surrounding areas. Looking for a Melbourne Graphic Designer but unable to find the right creative partner? Blunt Agency is a strategic brand agency offering graphic design services to Melbourne businesses. Chimpanzee iq test12/7/2023 This result contradicts the theory that species differences in intelligence only exist for narrow, specialized skills, Deaner said. Though some species clearly outperformed others, there was no evidence that any species performed especially well within a particular paradigm. "After all, in absolute terms, their brains are the largest and they show the most sophisticated behavior under natural conditions - deception and culturally-transmitted behavior, including tool-use." "The fact that great apes performed better than other primates in these laboratory tasks is reassuring," said Carel van Schaik, Ph.D., a study co-author and director of the Anthropological Institute and Museum at the University of Zurich. The smartest species were clearly the great apes - orangutans, chimpanzees, and gorillas - which performed much better than monkeys and prosimians. "Our research strengthens the long-standing notion that some animal species truly are more intelligent than others," Deaner said. The results were clear: there were a few cases where one species performed better than another one in one task and reversed places in a different task, but, overall, some species truly outperformed others. The paradigm taps the ability to form spatial representations, considered crucial for intelligent behavior. The subject is allowed to pull only one of the strings and must decide before pulling which string is actually attached to the food. During the test, a primate is shown an array of crossing strings, only one of which is tethered to a treat. For example, one paradigm was patterned strings. The team first pored through hundreds of published studies, then assigned each testing situation or experiment to one of nine overall paradigms. Then we realized the data had already been gathered by an army of comparative psychologists." "Ideally, one would test several individuals from each of 20 or 30 species with dozens of cognitive tests, but this certainly didn't seem practical. "At first we thought gathering the data would require a lifetime," said Deaner, now an assistant professor of psychology at Grand Valley State University in Allendale, Mich. But developing a suitable data set to test this idea was not easy. Primates are an excellent comparison group because their similar perceptual and motor skills means that the same tests are generally appropriate for all of them, Deaner said. For example, one species may be more comfortable grabbing a joystick.ĭeaner and his colleagues reasoned that they could refute this premise - that performance differences resulted from particular testing situations - by demonstrating that some primate species surpassed others across a wide range of problem-solving tests. "The trouble is that one species may outperform another in a problem-solving test not because it's smarter, but because one species is poorly suited to that particular testing situation," he said. However, scientists have been hard-pressed to convincingly prove these differences could be attributed to intelligence, he added. This suggests that some animals have better domain-general skills, Deaner said. Intelligence testing of animals has repeatedly revealed that some species perform better than others. Domain-general cognitive ability is separate from domain-specific abilities for solving certain environmental challenges, such as a bird remembering where it cached food. This intelligence allows an animal to tackle new and unpredictable situations. Funding was provided by the medical center's Department of Biological Anthropology and Anatomy.Įxperts in psychology broadly define intelligence as general problem-solving skills - "domain-general cognition" in the parlance of the field. The study was published online August 1, 2006, in the journal Evolutionary Psychology. We suspect that this was crucial in human evolution." "But our results imply that natural selection may favor a general type of intelligence in some circumstances. Deaner, Ph.D., who led the study as part of his doctoral dissertation. "It's clear that some species can and do develop enhanced abilities for solving particular problems," said Robert O. AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |