The CBDT has released new Income-tax Return (ITR) Forms for the Assessment Year 2023-24 vide Notification No. 04/2023, dated 10-02-2022, and Notification No. 05/2022, dated 14-02-2023. The CBDT said that to facilitate the taxpayers and ease of filing, no significant changes have been made to the ITR Forms compared to last year’s. Only the bare minimum changes necessitated due to amendments in the Income-tax Act 1961 have been made. The applicability of the ITR forms for different taxpayers remains unchanged, and small taxpayers can still use the simple ITR forms (ITR 1 and ITR 4) without any additional conditions. However, ITR-1 can’t be filed by an individual who is otherwise not liable to file but has to file because of depositing more than Rs. 1 crore in one or more current accounts. Taxmann’s Advisory & Research Team has thoroughly analysed new ITR Forms (ITR 1 to 7) and highlighted all key changes and new requirements in current ITR forms viz-a-viz last year’s ITR Forms.
In response to the call of the 48th World Health Assembly for a substantial revision of the International Health Regulations, this new edition of the Regulations will enter into force on June 15, 2007. The purpose and scope of the Regulations are "to prevent, protect against, control and provide a public health response to the international spread of disease in ways that are commensurate with and restricted to public health risks, and which avoid unnecessary interference with international traffic and trade." The Regulations also cover certificates applicable to international travel and transport, and requirements for international ports, airports and ground crossings.
A brilliant work from the most influential philosopher since Sartre. In this indispensable work, a brilliant thinker suggests that such vaunted reforms as the abolition of torture and the emergence of the modern penitentiary have merely shifted the focus of punishment from the prisoner's body to his soul.
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Tuberculosis (TB) strains with drug resistance (DR-TB) are more difficult to treat than drug-susceptible ones, and threaten global progress towards the targets set by the End TB Strategy of the World Health Organization (WHO). There is thus a critical need for evidence-based policy recommendations on the treatment and care of patients with DR-TB, based on the most recent and comprehensive evidence available. In this regard, the WHO consolidated guidelines on drug-resistant tuberculosis treatment fulfil the mandate of WHO to inform health professionals in Member States on how to improve treatment and care for patients with DR-TB. Between 2011 and 2018, WHO has developed and issued evidence-based policy recommendations on the treatment and care of patients with DR-TB. These policy recommendations have been presented in several WHO documents and their associated annexes, including the WHO treatment guidelines for multidrug- and rifampicin-resistant tuberculosis, 2018 update, issued by WHO in December 2018. The policy recommendations in each of these guidelines have been developed by WHO-convened Guideline Development Groups (GDGs), using the GRADE (Grading of Recommendations, Assessment, Development and Evaluation) approach to summarize the evidence, and formulate policy recommendations and accompanying remarks. The present Consolidated guidelines include a comprehensive set of WHO recommendations for the treatment and care of DR-TB, derived from these WHO guidelines documents. The consolidated guidelines include policy recommendations on treatment regimens for isoniazid-resistant TB (Hr-TB) and MDR/RR-TB, including longer and shorter regimens, culture monitoring of patients on treatment, the timing of antiretroviral therapy (ART) in MDR/RR-TB patients infected with the human immunodeficiency virus (HIV), use of surgery for patients receiving MDR-TB treatment, and optimal models of patient support and care.
Did the American Government and President Franklin Delano Roosevelt have advance information about Japan s attack on Pearl Harbor and was this fact later suppressed, either to conceal incompetence or because the President wanted an act of aggression to force America into war with the Axis Powers? For decades, professional and amateur historians alike have scrutinized the voluminous and sometimes contradictory trail of evidence surrounding this historic and tragic event to find an answer.One of the most written-about pieces of this historical puzzle is the so-called West Wind Execute message, Japan s code phrase to advise its diplomats abroad that an attack on America was imminent. In West Wind Clear: Cryptology and the Winds Message Controversy a Documentary History, the U.S. National Security Agency s Center for Cryptologic History has tackled the complex history of this message, when it was sent, and why its existence or non-existence has exercised the imaginations of academics, amateur historians, and conspiracy buffs since the 1940s. Crucially, this book includes many key documents, some never before published, dealing with the voluminous Japanese signals traffic leading up to the Pearl Harbor attack and the timing of signals interception and decoding.The authors state that the main source of continuing debate over the who knew and when question resulted from a number of contradictory statements by a well-respected American cryptographer, Captain Laurence Safford, USN, whose reliability as a witness was undermined during the hearings of the 1946 Joint Congressional Committee investigation of the Pearl Harbor debacle. Despite these findings, the West Wind controversy has persisted in popular accounts that lent credibility to the stories of Safford and Ralph Briggs, a radio operator who many years after the fact claimed to recollect a West Wind Execute message before the attack. West Wind Clear makes a strong and well-documented case against a suppressed warning of war, although perhaps no account of the run-up to the Pearl Harbor debacle may ever lay to rest the many conspiracy theories bruited about since 1941. For anyone interested in the continuing debate, this book is an indispensable research and reference work.