Indian Politics Multi Party System

India, the world’s largest democracy, has a multi party system. We have a parliament with elected representatives from both state and national parties. Multi party system has its pros and cons. The 545 members of the Lok Sabha (the lower house) comprise the legislature, which frames the laws governing the country.

Indian Politics is defined largely by the equations between the national parties, namely the Bahujan Samajwadi Party (BSP) a prominent player in Uttar Pradesh; Bharatiya Janata Party (BJP) which has its presence in numerous states both North & South of the Vindhyas and The Indian National Congress (known simply as the Congress Party), which is currently the ruling party.

As the 2014 Elections come closer, political watchers are keenly following the rise of Narendra Modi, the Chief Minister of Gujarat who has been recently nominated to lead the election campaign for BJP for the 2014 elections. Mr. Narendra Modi as he is known has also been slowly but surely preparing himself for the post of the PM. 

Combined with the huge anti – incumbency feeling against the Congress and the failure of its heir apparent, Mr. Rahul Gandhi, in making any impact among the electorate, the 2014 elections is surely going to challenge quite a few exit polls.

Strategizing Building a Bridge towards Success

Success is something everyone craves for. However, attaining success in any field requires a certain amount of perseverance, dedication and discipline. Discipline can be achieved by strategizing your plans and execution format. By strategizing you channelize your attention and energies to your task in the most efficient manner to achieve best results. Here are a few guidelines that will tell you about the best way to strategies your work schedule and plans to be successful in your endeavor.

Analyse your strengths, weaknesses and resources: If you are looking for ways to be more successful in your work life, start out by analyzing your strengths, weaknesses and resources at hand. Check if you are utilizing your strengths enough or are falling back in the race because of your weaknesses. Jot down these points and think of how you can reduce or mask your weaknesses by bringing out your strengths. Check if you are using your resources in the best possible manner. If not, think of ways in which you can make these resources work in the best way for you.

Plan your time: One of the major reasons why people are unsuccessful in their endeavors is poor time management. Plan your time using a chart to identify the most important work areas where you spend most of your time, your leisure hours and areas that require the least amount of your time. You can prepare a priority list of your work and then work accordingly. Finish the most important job on your priority list and then take on jobs that require less time and are much low on urgency. By utilizing your time efficiently, you can create a good impression on your seniors and also find some free time for yourself. Furthermore, efficient time management keeps your stress free and allows you to spend more time with your friends and family.

Clarification on Swachh Bharat Cess

The Central Government recently imposed a Cess Named Swachh Bharat Cess under Chapter VI (Section 119) of Finance Act 2015 vide notification No 21/2015-Service Tax and 22/2015-Service Tax Dated 06th November, 2015.

Effective Rate of SBC

Swachh Bharat Cess shall be applicable from 15th November, 2015 as Service Tax on all Taxable Services at the rate of 0.5% in addition to existing rate of 14%. Now the total Service Tax shall be charged at the rate 14.5% on all taxable services.

Applicability of SBC

Swachh Bharat Cess shall be levied on Taxable value of Services and not on the Service Tax Value: This is elaborated with the simple example mentioned below:

S. No

Particulars

Amount (INR)

A

Value of services

100

B

Add: Service Tax @ 14%  (14% on A)

14

C

Add: Swachh Bharat cess @ 0.5% (0.5% on A)

0.5

  Total Invoice Value [A+B+C]

114.5

Exception of SBC

  • Services which are fully exempted
  • Services which are covered under the Negative List

Motive of SBC

As per the Central Government notification money collected from the Swachh Bharat Cess shall directly deposited to the consolidated fund of India and shall be utilised for financing and promoting Swachh Bharat Initiatives or for any other act relating to that.

Accounting Code of SBC

Swachh Bharat Cess
(Minor Head)
Tax
Collection
Other Receipts Penalties Deduct
Refunds
0044-00-506 00441493 00441494 00441496 00441495

Relation with Service Tax

SBC would be levied, charged, collected and paid to the Government in addition to the service tax. All the provisions which apply to Service tax shall also be applicable to SBC.

SBC shall be charged and accounted for separately in different line items in the invoice and shall be paid under the separate accounting code.

Point of Taxation

Rule 4 of Point of Taxation (PoT) Rule 2011 shall be applicable to SBC too:

S. No

Date of Applicability of SB Cess

Invoice Raised

Payment Received

Service Provided

Applicability of SB Cess

1

15-Nov-15

On or Before 29th Nov (within 14 days)

before 15th

Before

No

2

15-Nov-15

Before 15th

before 15th

Before

No

3

15-Nov-15

After 15th

After 15th

After

Yes

4

15-Nov-15

After 29th Nov (Not within 14 days)

before 15th

After

Yes

Tax Calculation under Work Contact:

According to the Rule 2A of service tax (Determination of Value) Rules, 2006, service tax shall be calculated along with SBC on Taxable Value.

So, the effective rate would be:

  • In Case of Original Work = 14.5%[14%+0.5%]*40% = 5.8%
  • Other than Original Work = 14.5%[14%+0.5%]*70% = 10.15%

Tax Calculation under Restaurant Services:

According to the Rule 2A of service tax (Determination of Value) Rules, 2006, service tax shall be calculated along with SBC on Taxable Value.

  • In case of Ac Restaurant Services = 14.5%[14%+0.5%]*40% = 5.8%
  • In case of Outdoor Catering Services = 14.5%[14%+0.5%]*60% = 8.7%

Cenvat Credit Rules

SBC is now allowed for Cenvat Credit. Therefore, we cannot adjust the amount paid to vendors for SBC while paying monthly or quarterly Service tax to the Government. Even, we cannot pay SBC by utilizing credit or any other duty or tax too.

Moral Story: The Wise are Seldom Taken In

The Wise are Seldom Taken In

In a lush aviary, vibrant with the sounds of chirping and fluttering wings, a large number of birds lived in harmony, enjoying the safety and protection it offered. The aviary was a haven, carefully tended by a devoted keeper who ensured that the birds were always well-fed and cared for. Each morning, the aviary echoed with melodies, as the birds greeted the new day with songs of joy.

However, one fateful day, the peace of the aviary was shattered. An infectious disease broke out among the birds, spreading swiftly and causing many of them to fall seriously ill. The once lively aviary turned somber, filled with weak chirps and the silent worry of its inhabitants. The keeper, deeply distressed by the sudden outbreak, resolved to find a doctor who could save his beloved birds.

Desperate to find help, the keeper ventured out and began asking around for a bird doctor. As he went from place to place, explaining the situation to anyone who would listen, a sly and wicked cat overheard his conversation. The cat, always on the lookout for an easy meal, saw this as a golden opportunity. Learning that the birds in the aviary were unwell and vulnerable, she immediately began plotting a way to infiltrate the aviary.

The cat devised a cunning plan. She would disguise herself as a doctor, complete with a chest of medicines, to gain the birds’ trust and enter the aviary. Once inside, she could easily prey on the sick and defenseless birds. She spent hours perfecting her disguise, carefully preparing a chest filled with various herbs and potions to make her act more convincing.

With everything in place, the cat approached the aviary door, her heart pounding with anticipation. She put on a compassionate face and called out to the birds inside. “How are you all, friends? I have come to cure you. Here are the medicines for your treatment,” she announced, trying to sound as gentle and trustworthy as possible.

The birds, despite their weakened state, were not fooled by the cat’s disguise. They recognized the danger and huddled together, their collective wisdom guiding them to distrust this sudden appearance of a ‘doctor.’ One of the older birds, a wise old parrot, stepped forward and spoke on behalf of the group. “We are quite OK, Miss, and need no nursing at all. Be kind enough to leave us alone,” he said firmly.

The cat, taken back by the birds’ response, realized her plan had failed. She tried once more to persuade them, but the birds stood their ground, their unity and caution protecting them from her deception. Reluctantly, the cat slunk away, her hopes of an easy feast dashed.

The birds, though still unwell, felt a surge of relief and gratitude for their collective vigilance. The keeper soon returned with a real doctor, who began treating the sick birds with genuine care and expertise. Slowly but surely, the birds started to recover, their strength returning with each passing day.

As they regained their health, the birds reflected on the importance of staying alert and working together to protect their community. The aviary, once again filled with the sounds of joyful chirping, stood as a testament to their resilience and unity. The cat, having learned a lesson in humility and the strength of a united front, never dared to approach the aviary again.

In the end, the aviary thrived, more vibrant and harmonious than ever, a place where the birds’ songs echoed with renewed vigor and the bonds of trust and friendship held strong.

Also Read: Storytelling: An Effective Learning Tool

Punjab – The Land of Five Rivers

Introduction

Punjab means the land of five rivers. The name has been given after the five rivers that flow through this state, namely Indus, Sutlej, Ravi, Chenab and Beas. Punjab has a very rich culture and heritage apart from giving birth to many famous leaders and personalities of the nation. Punjab has a massive population and is bounded by Pakistan in the west, Himachal Pradesh in the east, Jammu and Kashmir in the north and Rajasthan in the south.

Capital

Chandigarh is the official capital of Punjab as well as Haryana. It is situated on the border of these states and is popular for its urban planning and architecture. Chandigarh is also the union territory of India.

Culture

Punjabis are famous for their handicraft work and the most popular among them is the Phulkaris. These are designs of flowers that are only crafted by hands and take a lot of skill and patience to complete. Other than this Pidhis, leather shoes, durries and dolls are few things that are handmade and are loved all over the world.

Weather

The temperatures recorded in Punjab are extreme. During summers the temperature shoots up to 46 degrees increasing humidity while in winters the temperature drops down to -1 degrees, making it hard for humans as well as flora and fauna to survive. Rainfall is average throughout. 

Major crops grown

The major crops grown in the state are rice, wheat, barley, maize, bajra, sugarcane, cotton and jowar. This is the reason why Punjab is termed as the ‘Granary of India’. 

Costumes and ornaments

Punjabis can very well be recognized by anyone with their attire and the turban. The men wear a long Kurta and baggy trousers of full length along with the turban which is mandatory. The women are also spotted in baggy trousers, kurta called salwar-kamiz and a dupatta. 

Major festivals

Baisakhi, Holla Mohalla, Tika and Lori are some of the major festivals celebrated in Punjab with full enthusiasm and gaiety. 

Tourist attractions

Punjab has always been a place for travelers from all across the world. The unique and divine place is The Golden Temple situated in Amritsar. It is the holiest pilgrimage of the Sikhs and has the highest Sikhism’s governing body Akal Takht. The spot where the massacre of 1919 took place is the Jallianwala Bagh, located in the city itself. Wagah border is the common place between India and Pakistan, where lowering of flags take place at sunset.Chandigarh, Ludhiana and Jalandhar have numerous places of attraction. 

Famous personalities

Shaheed Bhagat Singh and Sukhdev are the famous personalities who actively took part in the freedom movement.

Nagaland – The Switzerland of the East

Introduction

Nagaland is located in the eastern part of India and was made late in the 60’s after almost all the states came into existence. It is situated below Arunachal Pradesh and is covered by Manipur in the south and Assam in the west. The state receives a heavy amount of rainfall from June to September and otherwise the weather is very pleasant throughout. Nagaland is a beautiful place with high peaks, vast forest lands and is filled with aesthetic beauty, that’s why it is often called – “The Switzerland of the East”.

Capital

Kohima is the capital of the state and has its name derived from a plant called ‘Kewhi’. Kohima has access to all types of transportation. The city is located at some height and modes of travelling the city are buses, auto and rickshaws.

Culture and lifestyle

The tribes in Nagaland are seen involved in various handicraft activities like pottery, woodcarving, black smithy and bamboo work. Major tribes of the state are Phom, Ao, Chang, Pochury, Sema, Rengma, Angami and many more. Various cottage industries like woodwork, weaving and Tourism is also a source of revenue for people.

Weather

The state experiences a humid subtropical climate where winters are cool and the summers are really hot and humid. During the winters, temperatures are quite low and frost and snowfall occurs at higher altitudes. In summers the temperatures shoot up to around 32 degrees and heavy rainfall is seen.

Major crops grown

Nagaland is a state where people earn their bread mainly through agricultural activities. The principal crops grown here are potatoes, rice, pulses, corn, tobacco, millets, corn, sugarcane, oilseeds and fibers. Jhumming cultivation is prevalent in the state which is now leading to the erosion of soil and loss of soil fertility. 

Costumes and ornaments

The only prominent and widely seen dress of Nagaland is the shawl and it differs from tribes to tribes. Other than the shawl, the kilt is the dress worn by the males of the state.

Major festivals

Nagaland is a very small state and has few festivals that are mainly related to the agricultural activities such as the harvest of crops or the worship of Deities. People gather and celebrate the festivals with gaiety.

Tourist attractions

Places of interest in Nagaland reflect the rich cultural heritage of the state. Khonoma Gate is one such place which is a symbol of bravery of Khonoma village. The people had built the gate to get protection from the Britishers and this is the reason that people all across the world come to see it. Japfu Peak, Dzukou Valley, Tuli town Naginimora, Meluri and Changtongya are other famous places of the state which have aesthetic beauty and a positive vibe to rejuvenate the visitors coming here.

Famous personalities

Neiphiu Rio, former CM of Nagaland.

Mizoram – A state of almost complete literacy

Introduction

Mizoram is located in the eastern corner of the country and is bounded by Chin Hills in the east, Myanmar in the south, Tripura in the west and Assam in the north. Mizoram is home to beautiful orchids that are very rare, arrays of big pine trees, the exotic fauna and flora and not to forget the unending divine beauty. Mizoram is a state with almost complete literacy. It also has the rare Wild Water Buffalos.

Capital

The capital of Mizoram is Aizawl which is also the largest city of the state. There are various places of tourist attractions in the city like Paikhai, which is a picnic spot, Tamdil- a natural lake surrounded all over by the forests, Dampa and Champhai. If you are a traveler, then you can easily find good and cheap accommodation for yourself.

Culture and lifestyle

The Mizoram people are born artists. Their craftwork is worth treasuring. The specialty of Mizo art form is the use of bright and vibrant colors. The most famous art work of Mizoram is the furniture made from bamboo and cane. Others include Mizo hats, side bags, aprons, floor rugs and Mizo shawls.

Weather

The temperatures during summers are between 20-30 degrees while in the winters it drops down to around 11 degrees.

Major crops grown

The people of Mizoram thrive on agriculture as their main source of economy. Jhum cultivation is widely practiced here. 

Costumes and ornaments

The Mizo people wear very unique clothes. In case of women, the upper rear, includes a blouse or a shirt that is made up of finely woven fabric and is accompanied by a sarong which has a beautiful design on its borders. The men generally wear colorful shirts and a piece of cloth much similar to a dhoti.

Major festivals

There are three major festivals celebrated in Mizoram namely ChapcharKut, MimKut and Pawl Kut. These festivals are celebrated with great zeal and enthusiasm. Music and dance form an intricate part of the celebration. All these festivals are linked to agricultural activities.

Tourist attraction

Places of tourist attraction in the state include Tualchang, which is located near the Tualchang village and is the monolith in Mizoram. Sibuta Lung, Tomb of Vanhimailian, Phawngui, Mangkahia Lung, Tadmil, Lang Van Dawt, Vantawng Falls and Dampa Sanctuary are some of the other famous tourist attractions.

Kinds of homes

People here have very simple houses usually made of brick and the villages have a poor condition for they have enough to meet their ends.

Famous personalities

Jeje Lalpekula,an  Indian football player.

Meghalaya – The Abode of Clouds

Introduction

Meghalaya is located in the extreme north eastern part of India and is a very tiny state with around 100km width and 300km length. With the name of the state, it becomes obvious that the state receives huge amounts of rainfall and is known to be one of the wettest places of the world. Meghalaya is full of aesthetic beauty, lovely locations, high peaks and vibrant culture.

Capital

Shillong is the official capital of the state and is also by the name ‘Scotland of the East’. The city has a good road connection to other parts, but the air and rail connections are comparatively weaker. Tourist attractions in the city include Elephant falls, Wards Lake, Lady Hydari Park, Motphran, Shillong golf course, Shillong peak, Entomological Museum and the State Museum.

Culture and Lifestyle

People of the state have taken to weaving and making warfare weapons as their art and skills. They are seen weaving baskets, stools, mats and clothes too. Warfare weapons like knives and guns are made from the extracted iron ores.

Weather

Meghalaya experiences heavy rainfall during the rainy season. While in summers the temperatures shoot to 23 degrees, during winters it comes down to 4 degrees. Mawsynram is regarded as the wettest place in the world, receiving the highest amount of rainfall.

Major crops grown

People in Meghalaya earn their livelihood mainly through agricultural activities. The major crops and fruits grown in the state are maize, rice, pineapple, pears, plums, banana, oranges, jackfruits and peaches.

Costumes and ornaments

Jainsem and Dhara are the popular and traditional costumes here. Meghalaya has got a local tribe called the Jaintias, Khasi and Garo tribe which have a unique sense of clothing famous all over India. Men are seen wearing an unstitched dhoti with a headgear or a turban. On the other hand, women wear Muga silk, a blouse and a lungi similar to men. In ornaments, they put on beautiful necklaces and earrings to complete their look.

Major festivals

Wangala is a popular festival of Meghalaya, which is performed in the honor of God of fertility to mark perfect yield during the harvest. Another festival celebrated to thank God for prosperity and good harvest is Nongkrem Dance. Khasis have an important festival called Ka Shad Suk Mynsiem which is a thanksgiving dance held annually.

Tourist attraction

Meghalaya has got innumerable places to enjoy and Shillong, which is the capital of the state, is famous for tourist attractions. Having places which receive highest rainfall i.e. Mawsynram and Cherrapunji, people from all around the globe have made it their favorite picnic spots.

Famous personalities

P.B.M.Basaiawmoit, Arundhati Roy, Agatha Sangma, Tirot Sing, Vincent Pala, Anwaruddin Choudhury and Biraja Sankar Guha are some famous names belonging to the state.

West Bengal – A literary cultured state of India

Introduction

West Bengal is the fourth most populous state of the country. It shares its border with three other countries and five states. The state is famous for its sweet dishes; most notable among them is the rasgulla.

Capital

Kolkata, earlier known as Calcutta, is the capital of West Bengal and a major port of the country. Located on the banks of river Hugli, the city is one of the most important commercial and manufacturing centers of eastern India.

Culture

The culture of West Bengal is considered as one of the richest cultures of the country. The Bengalis have a great affinity for music, art and craft. The Bengali music is not very old, but has gained much popularity now and the Bengali theatre is also very famous. 

Weather

Subtropical humid climate prevails in the northern part of the state while the southern part experiences tropical savanna climate. Summer temperatures reach a maximum of 45 degrees while the winters are pleasant.

Lifestyle

The Bengalis are happy go lucky type of people who love food especially fish dishes. The population residing in West Bengal mainly belongs to the Hindu religions who are ardent followers of Goddess Durga.

Major crops grown

Agriculture is the main occupation of the Bengalis. Rice is the main food crop while jute is the main cash crop grown in the state. Other crops include maize, pulses, wheat, oilseeds, barley, tobacco, vegetables and tea.

Costume and ornaments

Traditional Bengali women wear a sari which is designed according to their local custom. Men prefer western outfits over the traditional ones. During special occasions men wear dhoti and Kurta.

Major festivals

Durga Puja is an important occasion in West Bengal. It is celebrated with great zeal throughout the state. Other major festivals include Pohela Boishakh (Bengali New Year), Kali Puja, Saraswati Puja and Christmas.

Tourist attractions

West Bengal is a beautiful state and attracts a lot of tourists. Darjeeling is the most beautiful tourist destination in the state. Other places of interest include Howrah Bridge, Victoria Memorial, Sunderbans, Shantiniketan, Adina mosque and Dalhousie Square.

Kinds of homes

The Bengalis live in well built houses that have access to all the resources and amenities

Famous personalities

Rabindranath Tagore was a great personality from West Bengal. He was a poet, novelist, song composer, story writer, essayist, playwright and painter. Other famous personalities include Bankim Chandra Chatterji, Satyajit Ray and Sri Aurobindo.

Arunachal Pradesh – The Land of Rising Sun

Introduction

Arunachal Pradesh is located in the north-eastern part of the country. The state shares its border with Assam and Nagaland and also with Bhutan, Myanmar and China. The northern part of the state has been claimed by China as part of the Tibet Autonomous Region.

Capital

Itanagar is the capital of Arunachal Pradesh. The city is located right at the foothills of the mighty Himalayas and is well connected to the other parts of the state by road and air. The city is located at a height of 750 meters above sea level. 

Culture

Arunachal Pradesh has got its colorful culture and beliefs from its rich ancient heritage. The people live here in full harmony regardless of the fact that they belong to different religions and beliefs. The state boasts of some artistic craftsmanship. Silver utensils, carpet making and wooden vessels that are beautifully painted is the specialty of this state.

Weather

The climate of Arunachal Pradesh depends upon the altitude. The general weather ranges from temperate to sub-tropical. Summer temperatures go up to 40 degrees while the average winter temperature ranges between 15-21 degrees. At higher altitudes, snowfall is also experienced.

Lifestyle

The people of Arunachal Pradesh are very hospitable and friendly. Music and dance are a part of their life. Be it a wedding ceremony or an important festival, nothing seems complete without music and dance. There are different tribal groups that reside in the state and all of them have their own set of beliefs and rules.

Major Crops Grown

Arunachal Pradesh receives a good amount of rain because of which the land is fertile here. Jhum cultivation is mainly followed in the state. Major crops grown in the state include millets, pulses, wheat, paddy, oilseeds, sugarcane and maize. Fruits and vegetables are also cultivated here. 

Costumes and Ornaments

The costume worn in Arunachal Pradesh is made up of vibrant colors and exotic patterns. The women wear a sleeveless gown, which is light red in color with white stripes. It is accompanied by a sash and a jacket on top. Men wear a cloak which is dyed red. A matching sash is tied around the waist and the outfit is puffed out from above.

Major Festivals

Arunachal Pradesh is also known as the land of festivals. Festivals are celebrated here throughout the year. The major festivals include Tawang, Kameng, SubansiriZiro, Siang, LohitTezu, TirapKhonsa, Losar, Dree and Saga Dawa.

Tourist Attractions

Arunachal Pradesh has been blessed with the beauty of nature. The place has everything, be it temples, wildlife sanctuaries or simply picturesque locations soothe your mind and body. Tawang, Roing, Itanagar, Bomdila, Ziro, Bhalukpong and Pasighat are some places that are worth a visit.

Kinds of Homes

The tribes in Arunachal Pradesh follow the traditional methods of building their houses. Bamboo is extensively used in house building as it is both durable and easily available in the state. Temporary houses are built using natural material that last for 10-12 years and the rooftops are changed every 3-5 years.

Famous Personalities

Tapir Gao is a member of the parliament and belongs to the Bharatiya Janata Party. Other famous personalities include Talom Rukbo, Mrinal Miri and Dr. Daying Ering.