Friday, January 31, 2020

Live A Happier Life By Avoiding These 5 Types of Toxic Friends

Good friends can be hard to come by so we should be grateful for them. Sadly, toxic friends are more common so we should know how to recognize them and avoid them.
Ever hooked up with a friend looking forward to a good day but ended up going home feeling miserable because of the time you spent with them? Toxic friends can bring us down and ruin our self esteem. Much like an unhealthy relationship, a toxic friendship is a problem that needs to be addressed.

Thankfully, avoiding the wrong types of friends is much easier than escaping a problematic relationship. You can simply choose to spend less time with them, or in some cases, cut them out of your life altogether.

Why accept having your energy drained or continually have your own decisions and preferences questioned by someone who can’t accept you for who you are.

By learning to identify the various types of toxic friendships you will know who you need to avoid, and you’ll be better able to determine who your real friends really are.

Here are 5 types of toxic friends that it’s best to avoid.

#1 The negative friend
Some people are constantly pessimistic and always see the worst in everything. A negative friend focuses on the bad things and loves to talk about their problems. They seem oblivious to the good side of things and will bring your life energy down when you are around them.

Spending time with them will leave you feeling drained. Their negativity makes them depressing to be around. It’s worth talking to them to help them see that their perspective on life could be different, but if they can’t start seeing things more positively you might want to avoid them and surround yourself with people who are more optimistic.

#2 The drama queen
The drama queen can be male or female, and you’ll recognize them by their ability to turn even the smallest bump in the road into a major crisis. They thrive off of the drama and the attention they get from it. But it’s tiring and being around them feels exhausting and unfulfilling.

Sometimes their ways can attract unwanted attention and embarrass you, and maybe even get you into trouble. Keep your distance for a more peaceful life.

#3 The reckless friend
Maybe you want to go out and have a good time and get home safely without incident. But your reckless friend has a tendency to get into trouble and drag you into it as well. It may be that they get drunk and then the mayhem commences. Whether it’s getting into fights, being a nuisance to the public, or putting their life and the lives of those around them at risk, the reckless friend is a liability.


If you have found yourself in too many risky situations because of a friend like this, maybe decline the invites to go out for a while and they might start questioning their behavior. If they can’t figure it out for themselves then tell them why you are no longer keen to go out with them, and maybe they will change. Or maybe not.

#4 The jealous friend
Being jealous of friends is fairly common. It’s entirely natural for people to be better than others at certain things, or to be more successful. But some friends can’t handle feeling jealous too well and may take it out on you.

They might start bad-mouthing you behind your back in an attempt to level the playing field and bring you down in the eyes of others. Or they might say some cutting things to you to try and smash your self confidence.

It’s usually quite easy to spot jealousy. Real friends are happy for you when you do well and will praise you and celebrate your wins with you. Jealous friends can’t bring themselves to do this.

#5 The unreliable friend
This type of friend will let you down constantly. They might always show up late, or cancel on you last minute. They might promise to help you with something important but then find an excuse not to.

If over time you feel like you are always being let down by a friend then they may not respect you enough. By putting up with this for too long, you will start to feel unworthy and it will affect your confidence.

In this situation it’s best to speak to them to tell them how you feel. If they don’t care or can’t change then it may be time to part ways.

Don’t let toxic friends ruin your life. Have the courage to end toxic friendships and instead choose to spend time with real friends who accept and respect you.

Adidas Is Making 11 Million Shoes Made From Recylced Ocean Plastic

Adidas has pledged to make 11 million shoes made from upcycled plastic waste, in a bid to help clear up the world’s oceans.

The plans were announced earlier this year, when the global sports brand explained it would be working with environmental organisation Parley for the Oceans to intercept plastic waste on beaches in places like the Maldives before it reaches the sea.

The upcycled plastic waste is then made into a yarn, which is used to create the upper material of the shoes.

However, the company hopes to more than double its previous efforts – working towards its wider goal to use 100 per cent recycled polyester in all apparel and footwear by 2024.

Adidas has also signed the Climate Protection Charter for the Fashion Industry, which means it has agreed to reduce greenhouse gas emissions by 30 per cent by 2030.

Eric Liedtke, Adidas Executive Board member responsible for Global Brands, said: “With Adidas products made from recycled plastic, we offer our consumers real added value beyond the look, functionality and quality of the product, because every shoe is a small contribution to the preservation of our oceans. After one million pairs of shoes produced in 2017, five million in 2018, we plan to produce eleven million pairs of shoes containing recycled ocean plastic in 2019.

Gil Steyaert, Executive Board member responsible for Global Operations at Adidas, said: “Sustainability at Adidas goes far beyond recycled plastic. We also continue to improve our environmental performance during the manufacturing of our products. This includes the use of sustainable materials, the reduction of CO2 emissions and waste prevention. In 2018 alone, we saved more than 40 tons of plastic waste in our offices, retail stores, warehouses and distribution centres worldwide and replaced it with more sustainable solutions.”

The latest product in the range is a limited edition version of Adidas’ TOUR360 XT golf shoe, which was unveiled earlier this week.

The first ever golf shoe made from upcycled plastic waste intercepted from beaches and coastal communities, the shoe features a sock-like design with a cushioned sole.

“Our company is extremely focused on sustainability and we wanted to incorporate that mission into our sport,” said Masun Denison, global footwear director at Adidas Golf.

“This is the first golf shoe we’ve ever made that incorporates upcycled materials and this is just the beginning. In a sport that’s played outdoors and where sustainability is often under the microscope, we feel this is a massive step forward for the game.”

Saturday, January 11, 2020

Legal validity of newly inserted schedule in ITR-4 SUGAM of AY 2020-21?

Legal validity of newly inserted schedule in ITR-4 SUGAM of AY 2020-21?


Question on legal validity of newly inserted schedule in ITR-4 SUGAM of AY 2020-21

As we know, Schedule regarding ‘Financial Particulars of Business’ has been removed from ITR-4 SUGAM of AY 2020-21. And new schedule titled as ‘Particulars of Cash and Bank Transactions Relating to Presumptive Business’ has been inserted which asks following details.

These details are compulsorily required to be filled for all cases where 44AD, 44ADA and 44AE is applicable or books of account not required to be maintained.

In point no. G2 and G3 in above mentioned schedule, it is said “drop down to be provided in e-filing utility”.  Now the question may arise as to which types of options will be given in that drop down menu? Any who will decide those options? (1) CBDT by the way of issuance of further notification or (2) Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems) by the way of making a direct change in schema of ITR-4.

Analysis of above schedule in light of legal provisions:

Now Rule 12(4) reads as The [Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems)] shall specify the procedures, formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing the returns >[in the manners (other than the paper form) specified in column (iv) of the Table in sub-rule (3)][and the report of audit [or notice] in the manner specified in proviso to sub-rule (2)].


From preceding two paragraphs, it may be interpreted that CBDT, by the way of issuance of notification, can make changes in forms of ITRs. And duty of Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems) is to specify the procedures, formats and standards for ensuring secure capture and transmission of data. Thus, Principal Director-General of Income-tax (Systems) or Director-General of

Income-tax (Systems) can make only those changes in schema as per Rule 12(4) which are necessary to ensure secure capture and transmission of data.


Now, the question arises as to – can we say that the duty of Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems) as defined under Rule 12(4) of Income Tax Rules, 1962 confers a right to ask for additional details which are not part of notification issued by CBDT?

Its seems from reading of Rule 12(4) that Thus, Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems) can make only those changes in schema as per Rule 12(4) which are to ensure secure capture and transmission of data. How can one interpret that the additional details to be asked by the way of drop down menu in point no. G2 and G3 mentioned above are to ensure secure capture and transmission of data. Further, the word “Format” used in Rule 12(4) must also be interpreted with reference to reading of whole sentence which is followed by phrase “for ensuring secure capture and transmission of data.”  So, here the meaning of term “Format” should be interpreted like XML format, number of decimal places allowed, minimum length of some field, and maximum length of some field and so on.

Sunday, January 5, 2020

IT Return को लेकर सरकार का बड़ा फैसला

IT Return को लेकर सरकार का बड़ा फैसला, मकान के संयुक्त मालिक, एक लाख सालाना बिजली बिल भरने वाले नहीं भर सकेंगे ‘सहज’ फार्म में रिटर्न

घर का संयुक्त मालिकाना अधिकार रखने वाले, साल भर में एक लाख रुपये का बिजली बिल भरने और विदेश यात्राओं पर दो लाख रुपये से अधिक खर्च करने वाले व्यक्तिगत करदाता अब सामान्य आईटीआर-1 फॉर्म में आयकर रिटर्न नहीं भर सकेंगे।

आयकर रिटर्न फॉर्म के उपयोग में महत्वपूर्ण बदलाव किये गये हैं। घर का संयुक्त मालिकाना अधिकार रखने वाले, साल भर में एक लाख रुपये का बिजली बिल भरने और विदेश यात्राओं पर दो लाख रुपये से अधिक खर्च करने वाले व्यक्तिगत करदाता अब सामान्य आईटीआर-1 फॉर्म में आयकर रिटर्न नहीं भर सकेंगे। ऐसे करदाताओं को दूसरे फार्म में रिटर्न भरनी होगी जिन्हें आने वाले दिनों में अधिसूचित किया जायेगा। सरकारी अधिसूचना में यह जानकारी दी गई है।

सरकार आम तौर पर हर साल अप्रैल महीने में आयकर रिटर्न भरने के फॉर्म की अधिसूचना जारी करती है। लेकिन सरकार ने इस बार आकलन वर्ष 2020-21 के लिये तीन जनवरी को ही अधिसूचना जारी कर दी। मौजूदा व्यवस्था के अनुसार 50 लाख रुपये तक की सालाना कमाई करने वाले आम व्यक्ति आईटीआर-1 ‘सहज’ फॉर्म भर सकते हैं। इसी प्रकार व्यवसाय और पेशे से हाने वाली अनुमानित और 50 लाख रुपये तक की सालाना आय वाले हिन्दू अविभाजित परिवार, एलएलपी को छोड़कर अन्य कंपनियां, व्यक्तिगत करदाता आईटीआर-4 सुगम में रिटर्न भरते हैं।

लेकिन ताजा जारी अधिसूचना के मुताबिक इसमें दो महत्वपूर्ण बदलाव किये गये हैं। यदि किसी व्यक्ति के पास घर का संयुक्त मालिकाना अधिकार है तो वह आईटीआर-1 या आईटीआर-4 में अपनी रिटर्न नहीं भर सकता है। दूसरे, जिनके पास बैंक खाते में एक करोड़ रुपये से अधिक जमा राशि है, जिन्होंने विदेश यात्राओं पर दो लाख रुपये खर्च किये हैं अथवा सालभर में एक लाख रुपये या अधिक बिजली का बिल भरा है उनके लिये आईटीआर-1 में रिटर्न भरना वैध नहीं होगा। ऐसे करदाताओं को अलग फॉर्म भरना होगा, जिसे जल्दी ही अधिसूचित किया जायेगा।

प्रधानमंत्री मोदी का मौन व्रत रोकवाने अभिषेक मनु सिंहवी पहुंचे चुनाव आयोग के द्वार!

प्रधानमंत्री मोदी का मौन व्रत रोकवाने अभिषेक मनु सिंहवी पहुंचे चुनाव आयोग के द्वार! अभी कितना और करेंगे पापाचार? राम मंदिर निर्माण में जितना...