Sessions of Congress

Sessions of Congress and Its Presidnts from 1885 to 1946.

1st Session 1885 Bombay Womesh
Chandra Bonnerjee
2nd Session 1886 Calcutta
Dadabhai Naoroji
3rd Session 1887 Madras
Badruddin Tyabji
4th Session 1888 Allahabad George
Yule
5th Session 1889 Bombay Sir
William Wedderburn
6th Session 1890 Calcutta Sir
Pherozeshah Mehta
7th Session 1891 Nagpur P. Ananda
Charlu
8th Session 1892 Allahabad
Womesh Chandra Bonnerjee
9th Session 1893 Lahore Dadabhai
Naoroji
1 0th Session 1894 Madras Alfred
Webb
11th Session 1895 Pune
Surendranath Banerjee
12th Session 1896 Calcutta
Rahimtulla M. Sayani
1 3th Session 1897 Amraoti (Mah.)
Sir C. Sankaran Nair
14th Session 1898 Madras Ananda
Mohan Bose
15th Session 1899 Lucknow
Romesh Chander Dutta
16th Session 1900 Lahore Sir
Narayan Ganesh Chandavarkar
17th Session 1901 Calcutta Sir
Dinshaw Edulji Wacha
18th Session 1902 Ahmedabad
Surendranath Banerjee
19th Session 1903 Madras Lal
Mohan Ghosh
20th Session 1904 Bombay Sir
Henry Cotton
21st Session 1905 Benaras Gopal
Krishna Gokhale
22nd Session 1906 Calcutta
Dadabhai Naoroji
Suspended Session 1907 Surat Dr.
Rash Behari Ghosh
23rd Session 1908 Madras Dr.
Rash Behari Ghosh
24th Session 1909 Lahore Pt.
Madan Mohan Malviya
25th Session 1910 Allahabad Sir
William Wedderburn
26th Session 1911 Calcutta Pt.
Bishan Narayan Dhar
27th Session 1912 Bankipore
(Patna) Rao Bahadur Raghunath
Narasinha Modholkar
28th Session 1913 Karachi Nawab
Syed Mohammad Bahadur
29th Session 1914 Madras
Bhupendra Nath Basu
30th Session 1915 Bombay Lord
Satyendra Prasanna Sinha
31st Session 1916 Lucknow Ambica
Charan Mazumdar
32nd Session 1917 Calcutta Dr.
Annie Besant
33rd Session 1918 New Delhi Pt.
Madan Mohan Malviya
Special Session 1918 Bombay Syed
Hasan Imam
34th Session 1919 Amritsar Pandit
Motilal Nehru
35th Session 1920 Nagpur C.
Vijayaraghavachariar
Special Session 1920 Calcutta Lala
Lajpat Rai
36th Session 1921 Ahmedabad
Hakim Ajmal Khan
37th Session 1922 Gaya (Bihar)
Deshbandhu Chittaranjan Das
38th Session 1923 Cocanada
(Andhra) Maulana Mohammad Ali
Special Session 1923 New Delhi
Maulana Abul Kalam Azad
39th Session 1924 Belgaum
(Karnataka) Mahatma Gandhi
40th Session 1925 Cawnpore Mrs.
Sarojini Naidu
41st Session 1926 Gauhati S.
Srinivasa Iyengar
42nd Session 1927 Madras Dr. M.
A. Ansari
43rd Session 1928 Calcutta Pt.
Motilal Nehru
44th Session 1929 Lahore Pt.
Jawaharlal Nehru
45th Session 1931 Karachi Sardar
Vallabhbhai Patel
46th Session (Banned) 1932 New
Delhi (without President) Pt. Madan
Mohan Malviya was elected as
President
47th Session (Banned) 1933
Calcutta (Mrs. Nellie Sengupta
presided) Pt. Madan Mohan
Malviya was again elected
President.
48th Session 1934 Bombay Dr.
Rajendra Prasad
49th Session 1936 Lucknow Pt.
Jawaharlal Nehru
50th Session 1937 Faizpur Pt.
Jawaharlal Nehru
51st Session 1938 Haripura Subhas
Chandra Bose
52nd Session 1939 Tripuri Subhas
Chandra Bose
53rd Session 1940 Ramgarh
Maulana Abul Kalam Azad
54th Session 1946 Meerut Acharya
J. B. Kripalani

HUF-The Saga

HUF - A Tax entity for your benefit
________________________________________
A Common Question which a
Taxpayer usually asks a Chartered
Accountant at the time of filing his
Income tax Return;
How to save tax legally by forming
HUF?
The Hindu Undivided Family (HUF)
structure is a very effective way to
save tax and a lot of people are
eligible to create HUFs but somehow
there is very little awareness about
it.
What is HUF?
Hindu Undivided Family is a
separate Tax Entity recognized
under Income-tax Law. It may be
noted here that as per the definition
in section 2(31) of the Income-tax
Act, 1961 a Hindu Undivided Family
is treated as a separate Tax Entity.
The Income of an HUF can be
assessed in the hands of the HUF
alone and not in the hands of any of
its members. The senior most
member of the family who manages
the affairs of the family is called
the Karta. Minimum two people (at
least one male member) are
required for the HUF to come into
an existence.
How to create HUF?
Sometimes a question arise in the
minds of a tax payer that now a
days it is not possible to create new
tax entity in the form of Hindu
Undivided Family. Well if we screen
very carefully all the provisions as
are contained in the Income-tax
Act, 1961, we come to the
conclusion that there is no
provision existing in the Statute as
on today prohibiting creation of a
new tax entity of your HUF.
However, what is prohibited now is
gifting of the money by the
members of the HUF to their own
HUF. Hence, from practical angle
the tax payers will be happy to note
that it is possible today to create a
new tax entity in the name of your
HUF.
How to put funds in HUF?
There can be numerous ways, some
popular ways are-
1. One can receive money by way of
gift from the friends or relatives.
2. Parents can also gifts fund to an
HUF via gift deed clearly specifying
gift is directly towards son’s HUF
not towards son.
3. Gift can be accepted from
stranger but only upto INR 50,000
(section 56, income tax act, 1961)
Benefits of forming HUF:
1. HUF is eligible for deduction
under 80D (Insurance Premium paid
on health of member), 80G
(Donation), 80L (income from bank
and post office deposit), 80C
(assorted list of items) under
Income tax act. 1961
2. HUF also enjoys exemptions
under section 54 and 54F in respect
of Capital gains.
3. HUF also gets advantage of slab
rate taxability.
4. Also, under Wealth Tax Act, 1957
HUF is treated as a distinct entity
and enjoys separate taxability.
(general exemption of Rs. 15 lakh)
Specific Tax Planning tools for HUF:
Create more assessable units by
partition of HUF-The tax liability can
be reduced by partition of the HUF.
This can be easily done in a case
where the partition results in
separate independent taxable units.
Remuneration to Karta & members-
pay remuneration to Karta & its
members for the service rendered
by them to the family business. The
remuneration so paid would be
allowed as deduction from the
income of HUF.
Making loans to member of HUF- It
can be used as an effective tool in
tax planning. Loan can be made
with or without interest.
Hindu Undivided Family is a
wonderful tool of legal tax planning
in a family. So if you do not have a
Hindu Undivided Family tax entity
in your family, then it is worthwhile
that you devote some time and
energy that you try to go in for
creating a new tax entity of your
Hindu Undivided Family.

Service Tax Registration

Service Tax Registration
________________________________________
PROCEDURE FOR REGISTRATION:-
1. Fill the (Form ST-1) in duplicate.
Enclose photocopy of PAN card and
proof of address to be registered.
2. Copy of PAN card is necessary as
a PAN based code (Service Tax
Code) is allotted to every assessee.
3. These forms are required to be
submitted to the jurisdictional
Central Excise office (in case of six
Service Tax Commissionerates, to
the jurisdictional Division office.
There are separate service tax
commissionerates in Mumbai,
Chennai, Delhi, Kolkata, Bangalore
and Ahmedabad
4. A person liable to pay service tax
should file an application for
registration within thirty days from
the date on which the service tax on
particular taxable service comes
into effect or within thirty days
from the commencement of his
activity.
5. Where a person, liable for paying
service tax on a taxable service,
(i) Provides such service from more
than one premises or offices; or
(ii) Receives such service in more
than one premises or offices; or,
(iii) Is having more than one
premises or offices, which are
engaged in relation to such service
in any other manner, making such
person liable for paying service tax,
and has centralised billing system or
centralised accounting system in
respect of such service, and such
centralised billing or centralised
accounting systems are located in
one or more premises, he may, at
his option, register such premises
or offices from where centralised
billing or centralised accounting
systems are located.
6. The registration under sub-rule
(2), shall be granted by the
Commissioner of Central Excise in
whose jurisdiction the premises or
offices, from where centralised
billing or accounting is done, are
located:
Provided that nothing contained in
this sub-rule shall have any effect
on the registration granted to the
premises or offices having such
centralised billing or centralised
accounting systems, prior to the
2nd day of November, 2006.
7. A single registration is sufficient
even when an assessee is providing
more than one taxable services.
However, he has to mention all the
services being provided by him in
the application for registration and
the field office shall make suitable
entries/endorsements in the
registration certificate.
8. Assessee should get the
registration certificate (registration
number) within 7 days from the
date of submission of form S.T.1,
under normal circumstances.
9. A fresh registration is required to
be obtained in case of transfer of
business to another person.
10. Any registered assessee when
ceases to provide the taxable service
shall surrender the registration
certificate immediately.
11. In case a registered assessee
starts providing any new service
from the same premises, he need
not apply for a fresh registration.
He can simply fill in the Form S.T.1
for necessary amendments he
desires to make in his existing
information. The new form may be
submitted to the jurisdictional
Superintendent for necessary
endorsement of the new service
category in his Registration
certificate.

Theory of life.

Theory Of Life..

No one is ever busy in his/her life.Its all about Priorities.

Love doesn't start in morning & doesn't end in evening.
It starts wen U dn't need it & it ends wen U need it most.

Tears dn't come wen U miss A person Bt they come wen U dn't want to miss a person.

Never raise U'r voice just improve the Quality of U'r argument.

Life is much like Facebook,People will like U'r problems & coments but no 1 gona solve them.
Because everybody seems so busy in updating their own status.

U regularly texts U'r friends they dn't reply u,But if U text frm new no: Everyone will reply that Who r'u ??? People have time for unknown bt n't for known This is theory of Life..
It's World Best Friends Week'.

Success

Steps in ladder of success 1. I won't do it. 2. I can't do it. 3. I want to do it. 4. How do I do it? 5. I will try to do it. 6. I can do it. 7. I will do it. 8. Yes, I did it. Wow.

Body_Standards

NORMAL RESPIRATORY RATES
Newborns	44 respirations per minute
Infants	20–40 respirations per minute
Children (1–7 years)	18–30 respirations per minute
Adults	12–20 respirations per minute
NORMAL PULSE RATES
Birth	130–140 beats per minute
Infants	110–130 beats per minute
Children 1 year	110–130 beats per minute
Children 2 years	96–115 beats per minute
Children 3 years	86–105 beats per minute
Children 7–14 years	76–90 beats per minute
Adults	60–80 beats per minute
Temperatures is recorded as shown:
Oral	T 98.6°F
Rectal	T 99.6°(R) F
Axillary	T 97.6°(Ax) F
Tympanic	T 98.6°(Tym) F
Temporal artery	T 99.4°(TA) F
NORMAL BLOOD PRESSURE READINGS
In a healthy child, blood pressure is taken for the fi rst time
during the physical exam when the child is 3 years old. Blood
pressure in children varies based on their gender and height
percentile.
Child 10 years	100/65
Adolescent 16 years	118/75
Adult Systolic	less than 120
Diastolic	less than 80
Prehypertension	120–139/80–89
High blood pressure	Above 140/90
1 kilogram =	2.2 pounds
To convert pounds to kilograms:
Take the number of pounds and divide by 2.2

Wine Etiquette

Follow some basic rituals before serving wine. Here are some rules.

How should I hold the glass?
Traditionally, always from the base or the stem so that the warmth of your hand doesn't affect the temperature of the wine. This norm however has been broken by Riedel, who have recently come out with stemless glasses which look similar to whiskey tumblers.

What does a good vintage mean?
A vintage where wine is concerned means production in one particular year and usually bottled in a single batch so that each bottle has a similar taste. Climate affects wine-producing areas enormously, to the extent that occasionally wines are not made in certain areas if the producer feels that the vintage won't be good. Wine from a good vintage can fetch much higher prices than the same wine, from the same area, or even the same producer for that matter.

What should I serve wine in?
Glass for sure. It is odorless, taking nothing away from the aroma of the wine. Glass also being clear, allows us to see the color of the wine. Most wine glasses require a stem and a decent-sized glass so that you can twirl the wine. The twirling movement opens up its bouquet. At the moment, Riedel is considered to have the best glasses in the world.

What type of glasses should I serve different wines in?
Generally, bigger glasses for reds, and tulips (standard wine glasses) for whites. Champagnes can be served in flutes (tall, long, thin wine glasses) so that the bubbles don't escape, or in tulips. Never serve champagne in champagne saucers. This is completely outdated and does nothing for the champagne. Cut glass and cut crystal are not for serious wine drinkers.

How much wine shall I buy for the party?
Depending on how long the meal is and the capacity of your guests, a safe guide is half a bottle for each person, graduating to 2 bottles for 3, 3 for 4, 4 for 5 and so on for more regular imbibers, be it a sit-down dinner or a pot-luck get-together.

When shall I serve the wine?
Starting a dinner (or lunch) with bubbles always ensures a sparkling mood. Then it's white wine before red and lighter before fuller-bodied.