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Taking Bribes and Vigilance Bureau

Taking Bribes and Vigilance Bureau

-Lalit Kumar Setia

Demarcation of farming land by Kanoongo

In newspapers, most of the time, there is news of catching an employee red-handed taking of bribe by the Vigilance Bureau. For example, a Kanoongo caught red-handed while accepting illegal gratification of an amount of money. The Vigilance Bureau in its raid nabs the employee after getting any complaint from any citizen who has been asked by the employee to give a bribe. In news, it is found that the employee asked for a bribe for doing any work, he is authorized to do at his seat in office. For example, the Kanoongo is authorized for demarcating farming land and he is caught for accepting bribes in lieu of demarcation of farmland.

It's our pleasure to do an addition to the knowledge of others, yesterday the training inputs on *Pensionary Benefits* and *e-Procurement* made the learners get an exposure to potential irregularities and how to deal the files as per latest Government instructions.

The Deployment of Contractual Persons Policy using HKRNL, Administrative and Financial Vigilance, and more training inputs are new additions, for every government employee in the future courses.

https://smartinstituterls.blogspot.com/2022/12/deployment-of-contractual-persons.html 

Compensation for the damaged crop by a Revenue officer

The Government in Revenue Department in every season whenever the crops are damaged due to natural calamities provides compensation to the farmers in lieu of damaged crops. In December 2019, the State Vigilance Bureau caught red-handed a Patwari, demanding and taking a bribe of Rs. 20 thousand for transferring the money of compensation in the account of a farmer. In a village Pauli of Jind District, as per Government rules, a farmer was supposed to get Rs. 40 thousand for the compensation in lieu of damaged crop during the year 2017-18. The Government sent the amount to the Revenue Department and the patwari who was authorized to transfer the money in the account of a farmer, demanded Rs. 20 thousand from the farmer. The farmer complaint to the State Vigilance Bureau (SVB).

How Vigilance Bureau worked?

As Duty Magistrate, the Block Development and Panchayat Officer (BDPO), Safidon, and an inspector of State Vigilance Bureau prepare the raid for catching the patwari red-handed while accepting the bribe. An amount of Rs. 20 thousand in form of notes, with the signature of the duty magistrate, and powder were given to the complainant (farmer). He dialed the number of the patwari and the patwari asked him to come to the Julana Tehsil Office. While accepting the bribe, the farmer gave the signal to the team and the team caught the patwari red-handed.

*Copyright © 2021 Dr. Lalit Kumar. All rights reserved. 

All Intellectual Property rights including Copyright etc. are reserved and vested exclusively with the author or editor, Dr. Lalit Kumar. No part of the material contained in this webpage may be reproduced or transmitted in any form or by any means, electronic, technical, photocopying, recording or otherwise, or stored in any retrieval system of any nature without the written permission of the author or editor, Dr. Lalit Kumar. 

This content is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was published on 23rd December 2021 and last updated on 23rd December 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

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Bogus HRA Exemptions tracked automatically

Bogus HRA Exemptions tracked automatically

-Dr. Lalit Kumar Setia

The statement of annual information tracks the financial dealings of an individual with a PAN number. Like 26AS – Tax Credit Statement, the AIS can be downloaded by logging in to the incometax.gov.in portal.

PAN number relating dealings are tracked automatically

Wherever the bank account is opened, it is a must to mention the PAN number. Whenever any interest be credited in the saving or fixed deposit bank account, it will automatically be tracked in the Annual Information Statement (AIS). An individual has to verify only, at the time of filing the income tax return. Similarly, the income from dividends or income from the sale of sales, everything is connected with an account, opened with the PAN number.

Rental income will automatically be tracked

The employees in the job, require to give the PAN number of the landlord, to whom they are paying the rent. The employer while giving the HRA exemption, requires to insert the PAN number of the landlord to whom the rent is paid by the employee. This information will be included in the Annual Information Statement of the person whose PAN number is provided by the employee and submitted by the employer to the income tax department. The rental income will automatically be mentioned in the pre-filled income tax return of the person whose PAN number is mentioned.

Bogus HRA exemptions will be tracked automatically

Mr. A in Jhajjar Haryana is working in a Government job in Gurgaon. When his drawing and disbursing officer asked him to provide the PAN number of the landlord, for getting exemption on the HRA amount, he submitted the name and PAN number of the landlord.

In case, he is not providing the PAN number of the landlord and the amount of monthly rent paid is above Rs. 8000 (eight thousand) rupees, then the DDO will not give any tax exemption. The rent receipts are required to be submitted to the DDO and even the rent agreement or declaration is required.

The Annual Information Statement of the landlord will intimate him/her that he/she earned from the rental income and he/she has to report the same in the income tax return.

Section 194I is particularly for TDS on rent paid

As per the income tax act, the individuals who are paying monthly rent above Rs. 50 thousand, require to deduct TDS @5% at the time of paying rent to the landlord. The TDS will be deposited by the individual using his PAN number and it will automatically disclose the income of the landlord to the income tax department. In case, the landlord did not report any rental income, he/she will get a notice from the income tax department.

False Rent Paid Declaration may be tracked automatically

It is also possible that the employees mention the PAN number of another person to the employer in the self-declaration. It is also possible that the employees are giving fake rental receipts to the employer. The bogus declaration of the HRA with PAN number will show the rental income in the AIS of a genuine person. The genuine person may submit feedback on AIS citing the amount mentioned in the pre-filled income tax return or AIS is incorrect. In such a case, the false rent paid declaration will be tracked automatically.  

 *Copyright © 2021 Dr. Lalit Kumar. All rights reserved. 

All Intellectual Property rights including Copyright etc. are reserved and vested exclusively with the author or editor, Dr. Lalit Kumar. No part of the material contained in this webpage may be reproduced or transmitted in any form or by any means, electronic, technical, photocopying, recording or otherwise, or stored in any retrieval system of any nature without the written permission of the author or editor, Dr. Lalit Kumar. 

This content is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was published on 23rd December 2021 and last updated on 23rd December 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

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Income Tax Deduction u/s 80GGC

Income Tax Deduction u/s 80GGC

-Dr. Lalit Kumar Setia

The income tax act provides a deduction u/s 80GGC for the amount of contribution made during the previous year, to a political party or an electoral trust. This deduction is not available for the amount contributed by way of Cash. For claiming deduction u/s 80GGC, the political party to whom the amount is contributed by way other than cash should be registered under section 29A of the Representation of the People Act, 1951.

How much % of gross earnings can be donated to the political organizations under section 80GGC

As per the income tax act, an individual can donate as much as 10% of his  or her gross earning to any political organization of his or her choice (reference - https://www.bankbazaar.com/tax/section-80ggc.html) 

100% Tax Deduction is possible on the amount contributed under section 80GGC

Yes, it is possible that an assessee claims 100% tax deduction under section 80GGC but it is a must donate through demand draft or cheque or any digital mode to get the deduction. Need not to say, the total amount claimed under section 80GGC cannot be higher than the total taxable income of an individual.

Can a person donate to multiple political parties?

The condition is only one, the political parties should be registered under section 29A of the Representation of the People Act, 1951. There is no limit on the number of political parties to whom an assessee decides to contribute an amount of donation.

Documents required for getting deduction u/s 80GGC

It is worth noting that if the donation is made to any entity which is not notified by the income tax act to get the donations for making the donors claim deduction u/s 80G, the deduction is not admissible. Similarly, in the case of 80GGC, if the donation is made to parties not registered under section 29A of the Representation of the People Act, 1951, then the deduction is not admissible.

The details of the donations are to be submitted in writing to the employer, for incorporating it in form 16. In case, it is not submitted, the assessee may mention the details in the specified column while submitting the income tax return.

The donation may be deducted directly from the salary and the donation receipt is submitted in the name of the employer with proper details i.e. name and address of the party, amount donated, PAN, and TAN of the party.

The employee can claim a deduction if he has this certificate from the employer which confirms that the contribution was made from the employee’s salary account.

In case, the employee himself made any contribution, he may submit the same in writing with the above details of receipt received from the political party.

Most of the taxpayers can misuse section 80GGC for getting tax deductions, may submit fake donation receipts and in such case, how to ensure the admissibility of deduction 80GGC, is a challenge for the Drawing and Disbursing Officers (DDOs).

Filing of Bogus Refund Claims or giving the wrong deduction by a DDO to the employee

In case, any bogus refund is claimed by a taxpayer, the responsibility lies with the taxpayer. But in case a wrong deduction is given by a DDO to an employee, the DDO will be responsible for it. The Income Tax Law makes the assessing officers responsible if the assessment of income is not done accurately.

DDOs are expected to consider the following points in 80G

In the case of 80G, an employer or DDO is allowed only to consider only the following donations to allow while giving deduction under section 80G:

The Jawaharlal Nehru Memorial Fund; The Prime Minister’s Drought Relief Fund; The National Children’s Fund; The Indira Gandhi Memorial Trust; The Rajiv Gandhi Foundation and to the following bodies to the extent of 100 percent of the contribution: The National   Defence  Fund  or  the Prime Minister’s National Relief Fund; The Prime Minister’s Armenia Earthquake Relief Fund; The Africa (Public Contribution-India) Fund; The National Foundation for Communal Harmony; The Chief Minister’s Earthquake Relief Fund, Maharashtra; The National Blood Transfusion Council; The State Blood Transfusion Council; The Army Central Welfare Fund; The Indian Naval Benevolent Fund; The Air Force Central Welfare Fund; The Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996; The National Illness Assistance Fund; The Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund, in respect of any State or Union Territory, as the case may be, subject to certain conditions; The University or educational institution of national eminence approved by the prescribed authority; The National Sports Fund to be set up by the Central Government; The National Cultural Fund set up by the Central Government; The Fund for Technology Development and Application set up by the Central Government; The national trust for welfare of persons with autism, cerebral palsy mental retardation and multiple disabilities.

The employer or DDO cannot be in a position to ascertain the genuineness of donations if the donations have been made to private charitable trusts, therefore, only the income tax department can allow such deduction of donation under section 80G.

What can happen if the income tax department detects bogus or fake deduction claims of an individual?

There are three persons, on which action can be taken by the income tax department i.e. Employees, Employers, and the consultant whoever is found guilty of making the bogus or fake deduction allowed. The following points should be considered while getting or allowing deduction in case of donations:

1. Only those deductions which are made in cash (up to Rs. 2000) or cheque or electronic fund transfer (EFT) are eligible for the tax deduction. The donations in form of clothes, milk, medicines, food, etc. are not eligible for getting a tax deduction.

2. The donations to foreign charitable trusts are not eligible for tax deduction under India’s Income Tax Act.

3. In the case of 80GGC, donations to political parties by making miscellaneous expenses such as brochures, souvenirs, or pamphlets cannot be claimed.

4. The following documents are required to claim deduction under section 80G:

Stamped Receipt with proper details:

It is must obtain a stamped receipt from the trust or institution which is notified by the income tax act to receive donations for 80G purposes. The receipt should contain the name, address, and PAN of the trust or institution along with the registration number under section 80G, and validity of registration (registration period) must also be mentioned.

*Copyright © 2021 Dr. Lalit Kumar. A few rights reserved. Use this information in the public interest.

This content is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was published on 23rd December 2021 and last updated on 23rd December 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

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Oops e-Payments delayed failed

 Oops e-Payments delayed failed

It is really bad to think even, that banking systems may also face software and internet connectivity issues. In December 2021, around the world, the banks became unable to send and receive payments. When banking customers raised the issues with the bankers, they gave assurance that they are trying to resolve the problem.

 The banking transfer system may stop working

Nobody expects that the full proof considered systems of banking may stop anytime. Isn't it?

Near the festival of Christmas, when around the world people were ready to celebrate it, suddenly in December 2021, the inbound and outbound transfer of banking money nationwide stopped. As per the news, hundreds of complaints and reports are lodged by the customers to resolve the issue at the earliest.

Customer Service of Banks

The customer service team of banks is not provided full access to the banking network. In case of any failure of the system or delay in the service by the system, the customer service team is helpless. The team if asked, in how much time any technical issue is expected to be resolved? The response is most of the time, it is not possible for them to fix a time limit regarding resolving any technical issue.

The banks with good to excellent customer service should be preferred to open an account instead of a bank with higher returns on deposit. 

What happened with Nationwide Banking in December 2021

The banks became unable to accept the payments in the bank accounts from the outside of nationwide. Even the bank transfers sent by the customers were also delayed.

The people withdrawing paper money in large quantities instead of doing electronic transfers may face problems in the days of festivals due to the lack of paper currencies available with the banks, but the electronic transactions failure or unnecessary delay can never be expected by the customers.

What can happen if you are asked to send or receive cash later?

The banks are always trustworthy and that is why people try to put their money in banking accounts than to keep it at home or in domestic lockers. 

In the case of electronic transactions, if a payment is delayed or takes more time to process, the customer face problems in life. Suppose, you sent an amount to someone using an electronic transaction thereafter, you wait for the message to be received that the money has been transferred. Usually, it is a real-time transaction but in case it is delayed, the system will show it that the transaction is under process and you have to wait.

Nationwide Banking System

The nationwide open banking systems are really a blessing for the people sending and receiving payment from one nation to another. Obviously, the accounts of all banks are connected with the system so that anyone can send or receive payments nationwide through an open banking system.

People can use banking cards to process the desired transactions in case the electronic transactions are delayed but it is expected that the electronic transactions are safer.

Banking apps are great

Every customer using banking apps shared good experiences of saving time in getting the transactions done. Most of the banks charge a nominal fees for enabling smooth e-banking exposure to the customers. The standing orders and direct debits are processed generally without charging any fee. 

*Copyright © 2021 Dr. Lalit Kumar. A few rights reserved. Use this information in the public interest.

This content is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was published on 22nd December 2021 and last updated on 22nd December 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

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New Corona Covid - Omicron

New Corona Covid - Omicron

-Dr. Lalit Kumar Setia

Why Omicron is new Corona? 

The South Africa variant Omicron started creating a challenge in front of the world and the World Health Organization is making efforts to study the impact of this virus. Some experts recommended that this variant is more dangerous than the Delta variant of Corona however, the research is still going on however the cases of this new variant are being detected. 

On 11th January, 2022 this Omicron variant had become a threat for whole world. In UK, the cases were jumped 52% in a single week. The Covid 19 Omicron cases were increasing, the WHO analysis stated that the cases were becoming double in just 1.5 to 2 days in the areas notified as community transmission of Omicron variant. The research was done to check whether the virus is able to evade immunity or  increasing with its inherent transmissibility or both. In India also, Omicron cases were started to be detected in lacs of people. But the Covid vaccination and Covid-19 appropriate behaviour managed everything to avoid the third wave of Covid-19 in India.  

The Chief Ministers of Bihar, Karnataka, Delhi, Haryana, Rajasthan, etc. had been detected as infected from Corona; everyone made himself isolated so that others not became infected due to their infection. The states declared restrictions to contain Omicron and Delta variants.

A concern of Interest – Omicron

The corona affected the whole world for the last 3 years, in the initial stage, Covid-19 first infections were not spreading faster. However, the world was not much aware of keeping social distancing and use of masks, that is why it took time to tackle the cases. But in its variants i.e. Alpha, Beta, Gamma, and Delta variant; most of the countries used vaccination to prevent the infections, but the variant affected most of the people which were not vaccinated. 

The next variant Omicron declared as a serious concern of interest however some experts had already conveyed it as a  lighter variant than the earlier variants and they claimed that the vaccinations had developed the necessary immunity to fight with the Omicron. Some experts were claiming that it as a serious concern with the thought that the people with vaccination can also be easily affected by Omicron. Both types of experts were right however, the vaccination and Covid-19 appropriate behaviour worked successfully in India. 

New York Declared Emergency

Without having a study of the virus, Omicron was neither declared light nor heavily dangerous. However, most of the countries around the world imposed restrictions on travelers, keeping in view that the earlier two variants had transmitted from one person to another and Omicron was also a variant of Corona therefore the restrictions were imposed. New York declared a state of emergency due to Omicron and had also banned travel to South Africa.

Panic was observed as countries were banning travel to Africa

For almost 2 years prior to Omicron (December 2021), the countries had opened the international flights but the Omicron variant made the countries to ban the travel to Africa and this idea worked successfully. The European Union, New York, India, etc. postponed their decisions to open the international flights. In December 2021, more than 50000 cases of Omicron had been detected around the world. 

However, the countries were monitoring the cases and matters very seriously because the Delta variant had already found more dangerous than its earlier variants Alpha, Beta, and Gamma. Omicron was expected as more dangerous than the Delta variant.

The new infections of Corona were tested around the world for detecting Omicron and in many countries, cases had been found such as in Hong Kong and Botswana, cases were found after South Africa. Thereafter, cases were found in Belgium, Germany, the Czech Republic, Israel, Britain, etc. 

Panic in Stock Markets was also visible

During the first two variants, the stock market fell due to a lack of business activities as most of the countries had taken the decision of lockdown. The Alpha variant was detected in England and the Beta variant was detected in South Africa. 

Brazil observed the Gamma variant and thereafter the Delta variant in India. With the happening, it was clear that Corona had not stopped and the genomic structure of the virus is changing as per the nature of the virus. After Omicron, it is expected that it will again come in a different form soon after July 2022.

Will the world invent medicine to fight Corona?

There is vaccination of many diseases in medical science and most of the vaccination is successful also. The Covid-19 is declared a pandemic and medical science is trying to find out the solutions, the vaccination on basis of boosting immunity protected the world from worse impacts of Alpha, Beta, Gamma, Delta, and Omicron variants of Corona virus. 

In case of epidemics earlier on the earth such as plague, cholera, polio, AIDS, etc; the treatments are available as of today. In the initial stages of these epidemics, the diseases were new and medicines were not available but with the passing of time, medical science not only invested in the medicines but also cured the diseases. Medical science is most trusted around the world due to such successes.  

It will be too early to say whether medical science is going to invent the medicine and treatment for this Corona soon. But it is very much possible and the countries are constantly working upon it. Till the time medicine is not invented, precautions are the best means to prevent it.

Covid Omicron In Mumbai Maharashtra India

The keeping of physical distance of two yards and wearing of the mask; considered as the best protocol to prevent the Corona in India and people were sensitised to not adopt carelessness in implementing the protocol. The doctors were recommended to keep the protocol followed even after vaccination.

Thousands of cases of Omicron had been reported in Maharashtra India. Section 144 of the Code of Criminal Procedure had also been imposed to prohibit rush in the metro cities such as Mumbai, Delhi, Kolkata, and Chennai. As the cases were increasing slowly slowly, initially it was expected that Omicron is lighter but it also impacted a lot however restrictions travelling the long distances worked in preventing the Omicron. 

What was new in Omicron than Delta as per Doctors:

A London doctor had warned that rashes had been observed as a symptom of Omicron variant of Corona, in the children. However, these symptoms had not been found in the adults. Apart from this, problems like fatigue, headache and loss of appetite, etc. were also identified as symptoms, the rashes was one of major symptom and this symptom was either on body joints or on palms and below the feet. The main symptoms of corona i.e. cough, high fever and loss of taste and smell, were not visible in Omicron.  

However, it was observed that within 48 hours, a person affected from Omicron variant noticed the following symptoms - runny nose, prickling throat, headache, fatigue and sneezing apart from lower back pain, muscle pain and night sweats.  

Status of Covid Omicron in India 

The cases of corona virus and its new variant Omicron initially had gained momentum in the country but then the cases be controlled. In Delhi, according to the Graded Response Action Plan (GRAP) of Delhi Disaster Management Authority (DDMA), when the positivity rate had become more than 5 percent for two consecutive days, then a red alert i.e. total curfew was imposed. The DDMA had announced 'Yellow Alert'. The Delhi government had also imposed weekend curfew in the state after issuing yellow alert. There was a ban on leaving the house without any reason. Along with this, work from home of government employees was also used to contain the Omicron. All theaters and gyms in Delhi had been closed under the Yellow Alert.

In Mumbai, thousands of new cases of corona had stirred up. The Mumbai Mayor Kishori Pednekar decided that as the daily COVID-19 cases increased, a lockdown be imposed in the city as per the norms of the central government. He had also suggested to wear a triple-layer mask while traveling in public transport buses and local trains and also appealed to the people to get vaccinated at the earliest and follow all the COVID-19-related Standard Operating Procedures (SOPs).

The Corona in Kolkata had also given dangerous signs because hundreds of doctors and policemen in three different hospitals of the city had been found Corona positive.  Thousands of cases were found active in the state. The Chief Minister Mamta Banerjee ordered to close all the schools, colleges and universities in the state. 50 percent attendance had been implemented in private and government offices.

In West Bengal, swimming pools, spas, beauty parlors, cinema halls, tourist spots were closed in December 2021 and January 2022 and 50% people had been ensured to enter shopping malls. At the same time, local trains and metro were also directed to run with 50 percent capacity.

In Uttar Pradesh, significant cases of Corona positive people were detected. Hundreds of new cases of corona and also of the new variant Omicron had also been reported in the state.  The government had imposed the same restrictions as in Delhi and Mumbai.

*Copyright © 2021 Dr. Lalit Kumar. A few rights reserved. Use this information in the public interest.

This content is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was published on 2nd December 2021 and last updated on 15th February 2022. The writer can be contacted on lalitkumarsetia@gmail.com 

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Omicron - New Variant of Corona

 Omicron - New Variant of Corona

Border Security in Nations

To avoid the risk of the importation and transmission of new variant of Corona in Canada, yesterday, Canada's Minister of Health and Minister of Transport announced new border measures. The new variant is harmful even for the people with vaccination of Covid-19 and it is advised to have quartine measures for all. 

It is fact that the border security restricted the Covid-19 earlier and now it will be helpful in reducing the impact of Omicron as well. The unvaccinated travelers are tested on arrival and also on day 8 so that it is confirmed whether the person is infected from Corona or not. It is mandatory by most nations to keep the travelers' quartine for at least 14 days before permitting them to enter the nation. 

Surveillance and Monitoring of Cases

The Government of India is continuously assessing the cases being reported from the new variant Omicron. It is a must to work with the collaboration of state governments and the guidelines are being issued at regular intervals. The foreigners who arrived in India in the last few days are being monitored so that the cases can be reduced. There is increased scrutiny of quartine plans for travelers not only at the national border but also at the borders of Delhi. 

Omicron and Delta are making the situation worse:

The Corona is now airborne disease and the masks are the best way to prevent from it however, it is must to wear accurate type of mask with a good prescribed method. 

The people infected from Corona, required to take great care to not spread it to others. The people not affected from Corona required to wear the masks and keep distancing without being careless. The infected people can spread it by talking, coughing and sneezing. Everyone while talking, coughing, and sneezing should wear the masks and others should also be cautious about it.

What can a mask do to protect from Corona

Actually, the virus transmits from one person to another as part of particles and droplets exhaled by an infected person in from of uninfected person/s who inhale the same particles and droplets.

The basic problem is, people are wearing masks when they are alone and not talking with others; while they are not wearing masks at the time of talking or giving lecture to others in a closed space.

In case, the masks are used in indoor spaces compulsorily like in offices, homes, halls, classrooms, temples and also the locations wherever crowds are seen such as malls, buses, trains, etc. 

The mask should cover mouth and nose and also fit the face snugly at the edges, so the air exhale or inhale only passes through the filtering material. The mask should also be moulded to the nose bridge — a plastic or metal clip is usually provided or built into the mask for this purpose.

Omicron in Canada

Hundreds of cases had been confirmed of Omicron in Canada. The Government is very strict and taking measures to contain it. The Canada Government increased the capacity for finding out and tracking the people with this new variant of Omicron and invested more than $50 million in it. Vaccination is required to travel within and out of Canada. 

New Restrictions in Ontario

In Ontario, the restrictions are imposed on businesses to include use 50-per-cent capacity limits for most indoor settings. The timings of bars and restaurants are revised to contain the Omicron variant of Corona. The businesses in Canada have been suffering since the emergence of Covid pandemic.

Is it the third wave of Covid-19?

Yes, probably it is the next wave of the virus after Covid-19, however, the awareness of Covid makes everyone take necessary precautions to prevent it. Medical science formed vaccines to boost immunity for fighting with the Covid-19. South Africa and Russia are working to detect the symptoms of the new virus Omicron, known as a new variant of Corona.

The year 2022 - Omicron, a new threat:

The symptoms are different from the earliest virus Covid-19. However, this virus is harmful to people with low immunity. Therefore, the doctors are recommending boosting the immunity for fighting with a new variant of the corona, Omicron. 

The research identified the symptoms of Omicron and found that it's maybe a mild disease than Covid but it should be taken lightly because people with low immunity can easily be affected by it. 

It is fact that the year 2020 was horrible due to the influence of the virus Covid-19 and the revised wave of the Covid-19 in the year 2021 was not affected much due to implementing vaccination programs around the world. But in the year 2022, the Omicron may be dangerous. 

Omicron - Symptoms in its patients

South Africa experienced the Omicron virus and the doctors of South Africa recommended to not take this new variant lightly. However, the symptoms of Omicron are different from the Delta variant of Corona.

The symptoms are lighter than the symptoms of Delta variant, means it is more dangerous because a person with Omicron infection is not easily identifiable as compared to a person who is infected with Delta variant. 

The president of the South African Medical Association, Angelique Coetzee reported that the patients of Omicron have common symptoms of feeling fatigue, headache, body aches, sore throat, and cough. If these symptoms are not cured with normal medicines, then probably it is Omicron. The Covid testing can trace the symptoms and it has been recommended to test the people suspicious for infection of Omicron. The symptoms of the Covid-19 and Delta variant of Corona were similar but the Omicron is different in terms of its symptoms. The patients who were affected from Corona earlier should be more cautious as their immunity was weak probably this variant is also affecting the people with low immunity. 

In the Delta variant, the patients had difficulty in inhaling oxygen and that's why the pulse rate was high in its patients and there was the loss of smell and taste in the patients. 

Omicron - Will it be more dangerous?

It's too early to say whether the new variant of the Corona, Omicron will be more dangerous or not. Its symptoms are different than the Delta variant of the Corona. Any disease which is incurable can be deadly and dangerous. Since Corona has already affected most of the countries in 2019, 2020, and 2021 it is required to specifically focus upon Omicron and do more research on it. 

The Governments issued the guidelines at par with the earlier variants that are to wear masks and keep social distancing, however, it is not clear whether this new variant of the Corona is also at the same level of affecting nearby people or not.

The World Health Organization (WHO) is keeping an eye upon it and the guidelines are being issued to contain it at the earliest. 

Omicron may spread rapidly in India:

The Omicron virus keeping in view the density of India, may spread very rapidly. This is forecasted by Juliet Pulliam, the Director of the South African DSI-NSF Centre for excellence in Epidemiological Modelling and Analysis. The rapid growth is expected due to a combination of immune evasion and its higher transmissibility than the previous variants of Corona. The experts are putting emphasis to make necessary hospital planning to face the uncertain circumstances from this Omicron.

It's infectious but not dangerous

It is observed in India that thousands of cases of Omicron infection spreaded fastly but most of the patients are getting cured by basic medicines of pain and fever. But recognising the Omicron over Delta variant is a challenging task because both the variants are found at different locations.

However, the people with less immunity are still at risk. Because the persons who are recovering from basic medicines are mostly those who have developed immunity from vaccine along with natural immunity made from infection in India and this hybrid immunity is showing effective.

Therefore, there is absolutely no need to panic, just through precaution, we can overcome this Omicron virus.

The doctors at Sivan Hills Hospital in Mumbai said that the HRCT scans showed that the Omicron infection did not affect the lungs. This has been revealed in HRCT scans of all patients. Of the total, 78 percent of the cases, the patients had taken both the doses of the vaccine. The two who had not received a single dose of the vaccine also did not show any serious symptoms.

The natural immunity is most effective in preventing infection. In people who have developed antibodies due to infection with corona, the immunity developed due to the vaccine creates hybrid immunity and will provide better protection.

*Copyright © 2021 Dr. Lalit Kumar. A few rights reserved. Use this information in the public interest.

This content is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was published on 2nd December 2021 and last updated on 2nd December 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

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Cash Flow Projections and Statements

Cash Flow Projections and Statements

-Dr. Lalit Kumar Setia

Most of the students face problems in learning how to prepare Cash Flow Statements from the Financial Statements. At the time, I delivered sessions in my courses at Haryana Institute of Public Administration to the students of Entrepreneurship Course and IVRI - Incubator, ICAR - Indian Veterinary Research Institute; I explained - How to measure Cash, What is Cash Flow and How to identify inflows and outflows, Why an entrepreneur should be aware of these projections before taking the decisions in the enterprise and How to manage income and expenditure.

Everything is required to be monitored in the business and control over expenditure is possible only if an entrepreneur has enough knowledge and skill to perform these functions. A few challenges in front of an entrepreneur:

a. How to handle cash flow problems
b. How to manage Working Capital
c. How to manage Debtors
d. How to control Credit and use Debt Financing
e. How to manage Creditors
f. How to manage Stock and use Inventory efficiently
g. How to prepare a checklist for managing Cash Flows

The answers to the above questions and skills lie in Cash Flow Projections and Cash Flow Statements. Whenever any investor evaluates a business, it is not just an analysis of financial statements which are giving a current financial position and the current ability for performing operations to earn profits; rather it is more important to predict future financial position and future likely performance for earning profits.

Financial Statements

The financial statements i.e. Income Statement, Balance Sheet are the statements that point out the existing financial performance and existing financial position. For future financial performance and future financial position, it is a must estimate the revenues, estimate the expenditure, estimate the financial position.

Using the template to project the Cash Flows

On the basis of the template, the students try to start cash flow projection and after projecting the cash flows and filling estimated figures, the template is kept and filled with the actual figures as time passes. Firstly, 90 days’ projection is done and the activities are performed as per projection. As the figures are estimated, it is possible to have the comparison with the actuals after making expenditures and then revise the estimates as per the actual happenings. After comparison, what an entrepreneur finds:

a. Monitor from where the money comes
b. Monitor to where the money goes
c. More accurate decisions with regard to working capital management
d. Reply to the queries of the investor so that they trust upon the projections of business
e. Prevent the likely cash crunch and threats on part of working capital with planning

What may happen when Cash Flow Statements are not prepared on basis of projections?

Working capital mismanagement leads to a lot of problems. For example, there may be unnecessary delays in the payments of the vendors and suppliers, it is also possible that the installments of debt repayment may be missed. In case, the business suffered frequently on part of making its payments in a timely manner, it is possible that customers be dissatisfied and the business reach the point of insolvency. Therefore, it is a must to prepare the projections accurately and stick to the figures to the extent possible.

*Copyright © 2021 Dr. Lalit Kumar. All rights reserved.

This content is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was published on 28th November 2021 and last updated on 28th November 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

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Cyber Crime from Sold Devices

 Cyber Crime from Sold Devices

-Dr. Lalit Kumar Setia

Mobile devices, notepads, laptops, and computers each device has its memory and the user usually stores the information including his/her credentials in the device. Do you know if you sell the device to someone unknown after a few times, it can be harmful to you?

Sold Device as a Weapon of Cybercrime

Cybercrime is usually done by cybercriminals. The cybercriminals stole the personal information stored on the devices and misused it for getting money or selling contacts, selling confidential information to the hackers, etc.

Do not sell the used devices in junk

Even selling used devices in junk to the hawkers roaming in nearby places, can be harmful. There are people who agree to give money for old devices especially Android-based devices. If you have an old device, for example, a mobile whose screen was broken in the past and was unrepairable. It is alright that the device is not usable for you now, but selling it in junk can be harmful or your biggest mistake.

Recovery of useful data from the sold devices

Now a day, there are a lot of criminals, looking for sold devices that become useless, so that they can recover confidential information from the devices. For example, your Google account access is possible if you have not logged out in the Gmail app of an old device. Similarly, your other apps login can be misused to find your passwords for such apps.

Online Frauds from Confidential Information

The confidential information is used for making a collection of information for each user targeted by the cybercriminals. In most cybercrimes, the police found the sold devices in the rooms of the cybercriminals caught at regular intervals.

Do not respond with account details to unknown people

Whether you are using PhonePe, PayTM, Google Pay, and MobiKwik, or various apps for e-payments on Android devices; do not share your account information especially the three-digit CVV number and OTPs sent by the bank; with anyone else. Use yourself for making the payments online without showing the same to others.

If any cyber-criminal is using your sold device, you can be accused in the eyes of the Police:

Do you know, that if you purchased a device and registered firstly with your Gmail identity on that device, the device will show you the first registered person forever? In case, any crime is committed using that device and the police start recovering the data from that device, you will be the first accused in the eyes of the police. The device will show you the first user, registered the Gmail identity in that mobile. The cybercriminals never use their original new mobiles for crimes, instead, they use the sold devices only so that in an investigation of the police, the accused becomes the one in whose name, the mobile is first registered. In order to complete the investigation, the police can call you to their concerned police station and you have to go there to support the police. It may be inconvenient for you also.

What to do with the old mobiles or devices?

Even if anyone tries to do factory settings or completely erase the confidential information from the device; the information can be recovered with the help of advanced apps and software. Once information is stored, it can be recovered anytime in the future. In such circumstances, what to do with the old mobiles or devices?

Keep the old device with you lying idle:

One solution is to keep the device always with you, even after it becomes old. In rural areas, people usually keep their old mobiles with them lying idle however, they are not very aware of selling it to an unknown person, which is why the hawkers usually tell them to sell the devices. It is recommended to never sell the devices to the hawkers.

Use it in the Home Security System

Secondly, the old devices can be converted and used for home security systems. The vendors of home security systems have apps to make your old device used in home security.

Use it for giving Internet access to your children

Even if you are not putting the sim card in the old device, the device can be connected with the help of a Wi-Fi connection and the internet can be used in that old device. The children can use the internet for educational purposes and in this way, it can be fruitful to your children.

Sell the device to an e-waste company

Finally, if you don’t want to keep it, then sell it to an e-waste company. The recycling of mobile or laptops is not possible for all. There is a need for advanced tools to treat the e-waste as per the policies of the Government. The companies also offer to give the old mobile back to them while taking a new mobile, however, we may not trust even the companies. The right way is to delete and erase the confidential information and then reinstall the apps of games or fill the memory of the mobile with movies or video clips. Watch the same for a few days. Make the memory fully stored and then sell the device to an e-waste company. In such a case, it will be impossible to retrieve confidential information from your old mobile or device.

*Copyright © 2021 Dr. Lalit Kumar. All rights reserved.

This content is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was published on 7th November 2021 and last updated on 7th November 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

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बेचे गए उपकरणों से साइबर अपराध

-डॉ. ललित कुमार सेतिया

मोबाइल डिवाइस, नोटपैड, लैपटॉप और कंप्यूटर प्रत्येक डिवाइस में उनकी मेमोरी होती है और उपयोगकर्ता आमतौर पर डिवाइस में अपनी साख सहित जानकारी संग्रहीत करता है। क्या आप जानते हैं कि अगर आप डिवाइस को कुछ समय बाद किसी अनजान को बेच देते हैं तो यह आपके लिए नुकसानदेह हो सकता है?

साइबर अपराध के हथियार के रूप में बिक गया उपकरण

साइबर अपराध आमतौर पर साइबर अपराधियों द्वारा किया जाता है। साइबर अपराधियों ने उपकरणों पर संग्रहीत व्यक्तिगत जानकारी को चुरा लिया और पैसे प्राप्त करने या संपर्क बेचने, हैकर्स को गोपनीय जानकारी बेचने आदि के लिए इसका दुरुपयोग किया।

इस्तेमाल किए गए उपकरणों को कबाड़ में न बेचें

यहां तक ​​कि आस-पास घूमने वाले फेरीवालों को कबाड़ में इस्तेमाल किए गए उपकरणों को बेचना भी हानिकारक हो सकता है। ऐसे लोग हैं जो पुराने उपकरणों के लिए विशेष रूप से एंड्रॉइड-आधारित उपकरणों के लिए पैसे देने के लिए सहमत हैं। यदि आपके पास कोई पुराना उपकरण है, उदाहरण के लिए, एक मोबाइल जिसकी स्क्रीन पहले टूट गई थी और मरम्मत योग्य नहीं थी। यह ठीक है कि डिवाइस अभी आपके लिए उपयोग करने योग्य नहीं है, लेकिन इसे कबाड़ में बेचना हानिकारक या आपकी सबसे बड़ी गलती हो सकती है।

बेचे गए उपकरणों से उपयोगी डेटा की पुनर्प्राप्ति

आजकल, बहुत सारे अपराधी ऐसे बेचे गए उपकरणों की तलाश में हैं जो बेकार हो जाते हैं, ताकि वे उपकरणों से गोपनीय जानकारी प्राप्त कर सकें। 

उदाहरण के लिए, यदि आपने किसी पुराने डिवाइस के जीमेल ऐप में लॉग आउट नहीं किया है तो आपके Google खाते तक पहुंच संभव है। इसी तरह, ऐसे ऐप्स के आपके पासवर्ड खोजने के लिए आपके अन्य ऐप्स लॉगिन का दुरुपयोग किया जा सकता है। 

गोपनीय जानकारी से ऑनलाइन धोखाधड़ी

गोपनीय जानकारी का उपयोग साइबर अपराधियों द्वारा लक्षित प्रत्येक उपयोगकर्ता के लिए जानकारी का संग्रह करने के लिए किया जाता है। अधिकांश साइबर अपराधों में, पुलिस ने नियमित अंतराल पर पकड़े गए साइबर अपराधियों के कमरों में बेचे गए उपकरणों को पाया। 

अज्ञात लोगों को खाता विवरण के साथ जवाब न दें

चाहे आप PhonePe, PayTM, या Google Pay और Mobiqwik का उपयोग कर रहे हों, Android उपकरणों में ई-भुगतान के लिए विभिन्न ऐप; अपने खाते की जानकारी विशेष रूप से बैंक द्वारा भेजे गए तीन अंकों के सीवीवी नंबर और ओटीपी को साझा न करें; किसी और को। दूसरों को यह दिखाए बिना, ऑनलाइन भुगतान करने के लिए, स्वयं का उपयोग करें।

यदि कोई साइबर अपराधी आपके बेचे गए उपकरण का उपयोग कर रहा है, तो पुलिस की नजर में आप पर आरोप लगाया जा सकता है:

क्या आप जानते हैं, यदि आपने कोई उपकरण खरीदा है और उस उपकरण में अपनी Gmail पहचान के साथ सबसे पहले पंजीकृत किया है, तो वह उपकरण आपको हमेशा के लिए पहला पंजीकृत व्यक्ति दिखाएगा? 

यदि उस डिवाइस का उपयोग करके कोई अपराध किया जाता है और पुलिस उस डिवाइस से डेटा को रिकवर करना शुरू कर देती है, तो आप पुलिस की नजर में पहले आरोपी होंगे। डिवाइस आपको उस मोबाइल में पंजीकृत जीमेल पहचान वाला पहला उपयोगकर्ता दिखाएगा। साइबर क्रिमिनल कभी भी अपने ओरिजिनल नए मोबाइल का इस्तेमाल अपराधों के लिए नहीं करते हैं, बल्कि बेचे गए उपकरणों का ही इस्तेमाल करते हैं ताकि पुलिस की जांच में आरोपी वही बन जाए जिसके नाम पर सबसे पहले मोबाइल रजिस्टर हो। जांच पूरी करने के लिए पुलिस आपको अपने संबंधित थाने में बुला सकती है और आपको वहां पुलिस की मदद के लिए जाना होगा। यह आपके लिए असुविधाजनक भी हो सकता है। 

पुराने मोबाइल या डिवाइस का क्या करें?

यहां तक ​​कि अगर कोई फ़ैक्टरी सेटिंग करने का प्रयास करता है या डिवाइस से गोपनीय जानकारी को पूरी तरह से मिटा देता है; जानकारी को उन्नत ऐप्स और सॉफ़्टवेयर की सहायता से पुनर्प्राप्त किया जा सकता है। एक बार जानकारी संग्रहीत हो जाने के बाद, इसे भविष्य में कभी भी पुनर्प्राप्त किया जा सकता है। ऐसे में पुराने मोबाइल या डिवाइस का क्या करें?

पुराने उपकरण को अपने पास बेकार पड़े रखें

एक उपाय यह है कि डिवाइस को हमेशा अपने पास रखें, भले ही वह पुराना हो जाए। ग्रामीण क्षेत्रों में, लोग आमतौर पर पुराने मोबाइल को बेकार पड़े रहते हैं, हालांकि, उन्हें इसे किसी अज्ञात व्यक्ति को बेचने के बारे में ज्यादा जानकारी नहीं होती है, इसलिए फेरीवाले आमतौर पर उन्हें उपकरण बेचने के लिए कहते हैं। यह अनुशंसा की जाती है कि फेरीवालों को उपकरण कभी न बेचे जाएं।

गृह सुरक्षा प्रणाली में इसका इस्तेमाल करें

दूसरे, पुराने उपकरणों को परिवर्तित किया जा सकता है और घरेलू सुरक्षा प्रणालियों के लिए उपयोग किया जा सकता है। गृह सुरक्षा प्रणालियों के विक्रेताओं के पास आपके पुराने उपकरण को गृह सुरक्षा में उपयोग करने के लिए ऐप्स हैं।

अपने बच्चों को इंटरनेट एक्सेस देने के लिए इसका इस्तेमाल करें

अगर आप पुराने डिवाइस में सिम कार्ड नहीं लगा रहे हैं तो भी डिवाइस को वाई-फाई कनेक्शन की मदद से जोड़ा जा सकता है और उस पुराने डिवाइस में इंटरनेट का इस्तेमाल किया जा सकता है। बच्चे इंटरनेट का उपयोग शैक्षिक उद्देश्यों के लिए कर सकते हैं और इस तरह यह आपके बच्चों के लिए उपयोगी हो सकता है।

डिवाइस को ई-वेस्ट कंपनी को बेचें

अंत में, यदि आप इसे नहीं रखना चाहते हैं, तो इसे किसी ई-कचरा कंपनी को बेच दें। मोबाइल या लैपटॉप की रिसाइकलिंग सभी के लिए संभव नहीं है। सरकार की नीतियों के अनुसार ई-कचरे के उपचार के लिए उन्नत उपकरणों की आवश्यकता है। कंपनियां नया मोबाइल लेते समय पुराने मोबाइल को वापस देने की पेशकश भी करती हैं, हालांकि, हम कंपनियों पर भी भरोसा नहीं कर सकते हैं। सही तरीका यह है कि गोपनीय जानकारी को हटाकर मिटा दिया जाए और फिर गेम के ऐप्स को फिर से इंस्टॉल किया जाए या मोबाइल की मेमोरी को मूवी या वीडियो क्लिप से भर दिया जाए। कुछ दिनों तक ऐसा ही देखें। मेमोरी को पूरी तरह से स्टोर कर लें और फिर डिवाइस को किसी ई-वेस्ट कंपनी को बेच दें। ऐसे में आपके पुराने मोबाइल या डिवाइस से गोपनीय जानकारी प्राप्त करना असंभव होगा।

*कॉपीराइट © 2021 डॉ. ललित कुमार। सर्वाधिकार सुरक्षित।

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अधिक लेख

https://drlalitsetia.blogspot.com/p/new-articles-study-material-notes.html