okebet photos China's reported decision to build Three Gorges like mega hydel project on the Yarlung Tsangpo (Brahmaputra in India) is not just a strong reminder on the piling security costs attached to the delay in commencing work on the Upper Siang Hydroelectric Project in Arunachal Pradesh, but also a wake-up call on the need to treat water infrastructure building along the Himalayan rivers as a strategic imperative. ET Year-end Special Reads Corporate Kalesh: Top family disputes of India Inc in 2024 The world of business lost these eminent people in 2024 Fast, faster, fastest: How 2024 put more speed into your shopping Hydel projects are just as important as border roads. It took India decades to realise that its policy of not building roads along the China border was counterproductive. By the time New Delhi got a grip of reality, Beijing had built all weather blacktop roads on the other side of the Line of Actual Control. As India countered, standoffs and skirmishes increased. Now, when India and China have just completed a troop disengagement process after a four-year close-contact forward deployment, Beijing's move on Yarlung Tsangpo only raises more doubts on its overall political intent. Not to forget, resuming river water conversation is one of the items on the agenda of normalisation of relations. But clearly, China appears to be drawing its line on the Brahmaputra river even as it talks de-escalation on LAC. The over 10,000 MW Upper Siang project provides an answer, but in this case India is up against domestic political compulsions. The status of the project is that the National Hydroelectric Power Corporation needs to do some drilling work to carry out geological studies, important to the process of finalising the site. However, this has not happened because of local protests. 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Any divergence of water will adversely impact the flow of Brahmaputra during the non-monsoon months. This could stretch to four-to-five months a year. Thereafter, the river benefits and enlarges from the Indian monsoon rain. A large storage, as envisaged in the Upper Siang project, will cover for these months and help the local population against the possibility of China weaponising the Yarlung Tsangpo before it enters India. This political communication has, thus far, not succeeded locally, also complicated by the fact that one of the towns likely to be submerged is Yingkiong, which is the constituency of former Arunachal Pradesh chief minister Gegong Apang. Similar delays on the 850 MW Ratle project on River Chenab allowed Pakistan the space to lobby with the US as well as the World Bank and drag India to a bizarre arbitration, where two parallel processes are going on simultaneously. India now wants a complete relook at the 1960 Indus Waters Treaty and has sent four notices to Pakistan. India is an upper riparian country with Pakistan and a lower riparian with China. So, the situation is not fully comparable. But the solution to problems on both fronts is similar: Build efficiently, build fast. The reason is that trust stands eroded with both countries. The last agreement India had with China on sharing of hydrological data for Brahmaputra and Sutlej has expired. The Indus Waters Treaty was a more robust affair, which allowed Pakistan legal options to hold up even run-of-the-river projects on the tributaries of Indus in India. In other words, India seems to have had a rough deal with legal instruments with both countries. While it has none to tie down China as a lower riparian country, it has to contend with a strong treaty with Pakistan as an upper riparian. The way through this conundrum is just like with border roads, India has no option but to build hydel projects with strategic urgency, keeping in mind that it's on the receiving end of what China is doing - be it environmental like glacial lake outburst flood (Glof) or water security like the Yarlung Tsangpo plans. (You can now subscribe to our Economic Times WhatsApp channel )When it comes to big names in NASCAR , Michael Jordan is one that jumps off the page, but Denny Hamlin has a major role to play as well. As co-owners of 23XI Racing, the two have already made and are continuing to make a major mark on the sport. This season, 23XI Racing won the regular season championship with Tyler Reddick. They are also in the middle of a lawsuit against NASCAR for antitrust claims. In a recent interview with Business North Carolina , Marcus Smith talked about the major players in NASCAR. The Speedway Motorsports Inc. CEO gave his shortlist and it included the 23XI Racing co-owners. “Rick Hendrick with Hendrick Motorsports, Joe Gibbs Racing. Michael Jordan and Denny Hamlin with 23XI [Racing]. Roger Penske with Penske Motorsports. They are the titans of industry and sports entertainment that have NASCAR teams. We have a long-term agreement with NASCAR where we host the Coca-Cola 600 on Memorial Day weekend. We handle the party, so to speak. NASCAR operates the event, what happens on the track and in the garage and we handle everything else. “There are about 700 trailers that move from track to track in the NASCAR world every time there is a race. You’ve got the television compound, souvenirs, food and beverage, and security and communications.” Speedway Motorsports owns and operates some of the biggest and most historic race tracks in NASCAR. Marcus Smith and his family have worked alongside many generations of the sport. Denny Hamlin hoping to receive preliminary injunction For 23XI Racing and Front Row Motorsports, the offseason is not a real offseason. This lawsuit is going to take up their time and their mind as they work to get to a place they can operate as usual. The teams are still seeking an injunction, this time filing for a second time in district court. Due to a change of facts a nd new information, they dropped their appeal of the original injunction request and are pursuing an entirely new request. NASCAR is, of course, against this. As part of NASCAR’s latest filing: The “expedited proposal fails to provide ... sufficient time to review and investigate, particularly given the Thanksgiving holiday weekend and the fact that Defendants are working to prepare an answer and responsive briefing that are due on December 2.” We will see how the court rules in the upcoming days. 23XI Racing and Front Row want to get a response by December 6th. NASCAR is pushing for December 9th. Then there is a hearing after that. This article first appeared on 5 GOATs and was syndicated with permission.None

‘World at dawn of third nuclear age’, armed forces chief warnsAs 2025 approaches, investors are being urged to position themselves strategically in response to three major megatrends that are expected to dominate the global financial landscape. According to deVere Group, one of the world’s largest independent financial advisory and asset management firms, these trends—rising geopolitical conflict, surging energy demand, and the transformative rise of artificial intelligence (AI)—are set to reshape markets and create significant investment opportunities. Geopolitical tensions are escalating in various regions, with Europe still reeling from ongoing conflicts, the Middle East facing renewed unrest, and East Asia grappling with heightened territorial disputes. The Institute for Economics & Peace reports that the global conflict index is at its highest point since World War II, with over 50 active armed conflicts worldwide. These tensions are driving defense budgets to unprecedented levels, particularly in the United States, which is expected to exceed $1 trillion in defense spending by 2025. In response to the rising threats, investments are flowing into military technologies, missile defense systems, and cybersecurity. Nigel Green, CEO of deVere Group, highlights that the growing demand for digital defense solutions will provide long-term opportunities for investors, especially as AI-driven threats continue to emerge. Another key megatrend is the surging demand for energy, driven by economic growth, the electrification of transport, and the rapid expansion of AI technologies. A notable shift in the energy sector is the resurgence of nuclear energy, which is being reintroduced to the global energy mix. Legacy nuclear plants are being refurbished and upgraded, offering substantial investment opportunities, especially as new projects face regulatory hurdles. Green explains that the energy transition is at a critical juncture, with nuclear energy becoming an essential part of the solution. Companies with established nuclear infrastructure are expected to experience significant growth, while offshore oil and gas exploration also sees a revival, signaling strong long-term profitability in the energy sector. Artificial intelligence continues to revolutionize industries across the globe. In the past year, the adoption of AI technologies has accelerated, with businesses across sectors racing to implement AI to drive efficiency and unlock new sources of revenue. Major investments are pouring into AI infrastructure, particularly in data centers and cloud technologies. Green stresses that AI is not just a technological trend but the cornerstone of future economic growth. Companies that are building the infrastructure to support AI’s rapid expansion will be the key drivers of market gains in the years to come. Despite concerns about overvaluation, AI’s transformative potential is still in its early stages, and investors who capitalize on this growth now are poised to benefit in the long term. In this complex environment, strategic positioning is more crucial than ever. As global markets are shaped by geopolitical risks, energy challenges, and AI-driven innovation, Nigel Green advises investors to align their portfolios with these megatrends. By doing so, they are likely to outperform those who react to short-term market shifts. According to Green, 2025 will be a year of complexity and opportunity, and proactive investors who identify and align with these forces will be well-positioned to succeed. “At deVere, we are focused on helping our clients stay ahead of the curve by identifying the forces that will truly shape the future. The megatrends of conflict, energy, and AI will define 2025. Now is the time to act,” Green concludes.

WT Wealth Management Buys 16,480 Shares of NVIDIA Co. (NASDAQ:NVDA)Canada 'Freedom Convoy' leader found guilty over trucker protest role(L-R): John Logue, CEO, Social Enterprise Republic of Ireland (SERI), IFI Chair, Paddy Harte and Colin Jess CEO, Social Enterprise NI (SENI). Fourteen social enterprises from around Northern Ireland are involved in an innovative new cross-border programme. The DISCOVERY programme led by Social Enterprise Republic of Ireland (SERI) and Social Enterprise Northern Ireland (SENI) is focused on building new connections between established social enterprises around the shared social impact challenges they face. The collaborative two year programme is funded by the International Fund for Ireland, under its Communities in Partnership funding Programme, which supports meaningful cross-border partnerships, including ideas that create the conditions for the development of social enterprise and innovation. Read more: Belfast project to transform derelict buildings to be extended citywide Read more: NI social enterprise urging people to 'gift with care' this Christmas DISCOVERY aims to connect and support the leaders of social enterprises, as the key drivers of social impact and good community relations work north and south, the people who provide essential community services and are the backbone of communities on each side of the border. The collaboration to deliver the programme is the first step in a new partnership between SERI and SENI, who have worked together, to design the programme, working in the collective and best interests of the social enterprise sector. Speaking at the launch event, Paddy Harte, Chair of the International Fund for Ireland said: “We know that Social Enterprises are playing an increasingly important role contributing to the economic and social landscape. They operate much needed facilities, providing services, creating employment, working within disadvantaged communities and adding value to all aspects of community life. “This IFI funding will provide the building blocks to help Social Enterprises manage and navigate the challenges around financial sustainability and help develop long-term viable social businesses that will benefit communities. “The DISCOVERY Programme will establish a shared vision to unite communities rather than divide, working with Social Enterprises who are facing similar challenges and ultimately play an important role in building long-term cross-border connections.” As Social Enterprises grow and develop over time, expanding their social impact, community leaders can find themselves running quite complex operations, similar to businesses, but where all surplus or profit generated is reinvested into the community. Over time, the operators of Social Enterprises can encounter a whole different set of challenges from those when they first came together as a committee to start up their community group. Just like businesses that operate in the private sector, this can require a complete different set of management tools, skills and techniques to sustain and grow the social enterprise. The DISCOVERY programme is about understanding this challenge and working in support of communities over the course of the next two years to address it. Colin Jess, CEO of Social Enterprise Northern Ireland (SENI) said: “We are already entrusted by the Department for the Economy in Northern Ireland to deliver the Social Economy Work Programme and the DISCOVERY programme adds great value to the existing work we do on behalf of our SENI members. "The new partnership with SERI, is we believe a key innovation for the sector in that the challenge of financial sustainability, of trading, of growing, of building revenue, of employing and retaining staff, these are challenges that every social enterprise contends with every day. That’s on top of the regular day to day work of delivering services of significant impact and benefit to the community. "What we hope to achieve through the programme, is to support social enterprises to work through some of the key sustainability challenges that they face, while at the same time building new relationships that inspire further innovations across the sector in Northern Ireland.” John Logue CEO of Social Enterprise Republic of Ireland added: “We are excited to launch the new DISCOVERY programme and to work in partnership with Social Enterprise Northern Ireland. Both of our organisations are working separately every day, each side of the border, in the best interests of our community of members, to develop policy, to advocate for much needed funding, and to connect with Government and Political Leaders to raise awareness of each Social Enterprises work, their funding and development needs. "Through the DISCOVERY programme, our motivation is really to practically support the operators of social enterprises, to help them to apply new digital tools, to enhance their financial management expertise, to help to grow and manage income, and to optimise and control costs. Theres also a great learning opportunity from the cross-border collaboration and that’s what we aim to facilitate, and that’s what the programmes about.” Join our Belfast Live breaking news service on WhatsApp Click this link or scan the QR code to receive breaking news and top stories from Belfast Live. We also treat our community members to special offers, promotions, and adverts from us and our partners. If you don’t like our community, you can check out any time you like. If you’re curious, you can read our Privacy Notice . The DISCOVERY programme will build new connections with social enterprises operating in Northern Ireland, the Republic of Ireland and Scotland. 24 social enterprises are taking part in the programme pilot and will benefit from an introduction to new skills and digital management tools, mentorship, training, a series of residentials designed around the sustainability theme, and from cross border exchanges as well as different conference events. At the same time, the partners will be working on behalf of the social enterprise sector, to further build awareness of the significant social impact work that social enterprises do, and to advance and align social policy that’s in the interests of all social enterprise operators. Social Enterprises in Northern Ireland involved in Discovery are as follows: CAN (Compass Advocacy Network) ( Antrim ) Life Change Changes Lives ( Down ) Quaker Care (Antrim) React Social ( Tyrone ) Aspire Media NI CIC ( Londonderry/Derry ) Antrim School of Music (Antrim) Empowering Communities Enterprise LTD (Antrim) Marion Centre of Excellence (Antrim) Enterprise Causeway (Londonderry/Derry) ASCERT Training (Antrim) Circusful (Antrim) Studyseed CIC ( Armagh ) Glenshane Community Development (Londonderry/Derry) Portadown 2000 (Armagh) For all the latest news, visit the Belfast Live homepage here and sign up to our daily newsletter here. Story Saved You can find this story in My Bookmarks. Or by navigating to the user icon in the top right. Follow BelfastLive Facebook Twitter Comment More On Co Derry Co Antrim Co Tyrone Co Armagh Northern Ireland Republic of Ireland Portadown Business news

BERKELEY, Calif. (AP) — Andrej Stojakovic converted 11 of 15 from the free throw line and scored 20 points as California held off a late rally to post an 83-77 win over Sacramento State in the Cal Classic tournament on Sunday. Cal came into its tournament without three starters, Jovan Blacksher Jr., DJ Campbell and BJ Omot and the Golden Bears earned back-to-back wins over Air Force and the Hornets. Stojakovic scored a career-high 21 points and freshman guard Jeremiah Wilkinson stepped up with career-best 23 points against the Falcons. Against Sacramento State, Wilkinson came off the bench to score 16 points. Sacramento State took an early 12-7 lead after Emil Skytta hit a pair of free throws five minutes into the game, but Wilkinson hit back-to-back buckets and Stojakovic drew a foul on a three-point attempt and hit all three foul shots to take a 14-12 lead and the Bears pulled away to take a 40-33 lead at intermission. Julian Vaughns knocked down a trey three minutes into the second half to pull Sacramento State even at 43 and his free throw put the Hornets in front. Ryan Petraitis and Wilkinson hit back-to-back 3-pointers to put Cal up 51-47 and the Bears never trailed the rest of the way. Petraitis finished with 13 points, five assists and three steals for Cal (5-1). Joshua Ola-Joseph and Mady Sissoko each added 10 points. Jacob Holt scored 25 points with eight rebounds, two assists and a steal to lead Sacramento State (1-4). Vaughns scored 18 points and EJ Neal added 16. The game was just the third meeting between schools separated by roughly 80 miles, and first since 1992. Get poll alerts and updates on the AP Top 25 throughout the season. Sign up here . AP college basketball: https://apnews.com/hub/ap-top-25-college-basketball-poll and https://apnews.com/hub/college-basketball(Note to subs: amends byline error) The world stands at the dawn of a “third nuclear age” in which Britain is threatened by multiple dilemmas, the head of the armed forces has warned. But alongside his stark warning of the threats facing Britain and its allies, Admiral Sir Tony Radakin said there would be only a “remote chance” Russia would directly attack or invade the UK if the two countries were at war. The Chief of the Defence Staff laid out the landscape of British defence in a wide-ranging speech, after a minister warned the Army would be wiped out in as little as six months if forced to fight a war on the scale of the Ukraine conflict. The admiral cast doubt on the possibility as he gave a speech at the Royal United Services Institute (Rusi) defence think tank in London. He told the audience Britain needed to be “clear-eyed in our assessment” of the threats it faces, adding: “That includes recognising that there is only a remote chance of a significant direct attack or invasion by Russia on the United Kingdom, and that’s the same for the whole of Nato.” Moscow “knows the response will be overwhelming”, he added, but warned the nuclear deterrent needed to be “kept strong and strengthened”. Sir Tony added: “We are at the dawn of a third nuclear age, which is altogether more complex. It is defined by multiple and concurrent dilemmas, proliferating nuclear and disruptive technologies and the almost total absence of the security architectures that went before.” The first nuclear age was the Cold War, while the second was “governed by disarmament efforts and counter proliferation”, the armed forces chief said. He listed the “wild threats of tactical nuclear use” by Russia, China building up its weapon stocks, Iran’s failure to co-operate with a nuclear deal, and North Korea’s “erratic behaviour” among the threats faced by the West. But Sir Tony said the UK’s nuclear arsenal is “the one part of our inventory of which Russia is most aware and has more impact on (President Vladimir) Putin than anything else”. Successive British governments had invested “substantial sums of money” in renewing nuclear submarines and warheads because of this, he added. The admiral described the deployment of thousands of North Korean soldiers on Ukraine’s border alongside Russian forces as the year’s “most extraordinary development”. He also signalled further deployments were possible, speaking of “tens of thousands more to follow as part of a new security pact with Russia”. Defence minister Alistair Carns earlier said a rate of casualties similar to Russia’s invasion of Ukraine would lead to the army being “expended” within six to 12 months. He said it illustrated the need to “generate depth and mass rapidly in the event of a crisis”. In comments reported by Sky News, Mr Carns, a former Royal Marines colonel, said Russia was suffering losses of around 1,500 soldiers killed or injured a day. “In a war of scale – not a limited intervention, but one similar to Ukraine – our Army for example, on the current casualty rates, would be expended – as part of a broader multinational coalition – in six months to a year,” Mr Carns said in a speech at Rusi. He added: “That doesn’t mean we need a bigger Army, but it does mean you need to generate depth and mass rapidly in the event of a crisis.” Official figures show the Army had 109,245 personnel on October 1, including 25,814 volunteer reservists. Mr Carns, the minister for veterans and people, said the UK needed to “catch up with Nato allies” to place greater emphasis on the reserves. The Prime Minister’s official spokesman said Defence Secretary John Healey had previously spoken about “the state of the armed forces that were inherited from the previous government”. The spokesman said: “It’s why the Budget invested billions of pounds into defence, it’s why we’re undertaking a strategic defence review to ensure that we have the capabilities and the investment needed to defend this country.”No. 7 Tennessee gives up 1st 14 points before rallying to rout Vanderbilt 36-23DOYLESTOWN – For all the excitement generated by watching bruising backs Mick Johnson and Saalem Frink shred defenses with explosive runs and punishing hits on would-be tacklers, Bonner & Prendergast’s potent ground attack owes much of its success to the work of the big boys on the offensive line. Leading the charge is Chaz Ingram, the Friars’ 6-foot-1, 240-pound enforcer and two-time All-Catholic League honoree. Ingram, along with linemates Kevin Hunter, Caleb Tesema, Julius Johnson and CJ Chisholm, owned the trenches Friday night at Central Bucks West. The unit imposed its will, manhandling Southern Lehigh defenders and paving the way for Johnson and Frink to run wild in a lopsided 55-26 victory in the semifinals of the PIAA Class 4A playoffs. With the win, the Friars became the first Delaware County football team to advance to a state final since Garnet Valley in 2007. They’ll meet Lampeter-Strasburg for the Class 4A championship Thursday at Cumberland Valley. “For us, it all starts out in the weight room, three days a week at least,” Ingram said. “Lots of weight lifting and working on our technique. That’s been big. Just working every day, putting (everything) we have into it.” The Friars leaned heavily on their offensive line to carve out massive running lanes for Johnson and Frink, and the results were astonishing. Johnson turned 12 carries into 148 yards and four touchdowns, while Frink torched the defense for 173 yards and two scores on just eight touches. Bonner & Prendie piled up an eye-popping 418 rushing yards on 33 carries, averaging a staggering 12.6 yards per attempt. “Anything the defense gives us, we’re going to take,” Ingram said. “We know that our running backs will just run through anybody that’s in our way. There’s no stopping them.” Even after the starters were pulled with the game well in hand, the second unit kept the ground game rolling. Mekhi Martin amassed 78 yards on seven carries, including a 34-yard burst to the end zone in the fourth quarter. Kareem Johnson added 14 yards on four carries. The Friars were so dominant in the trenches that not a single runner lost yardage on the night — save for one play when wide receiver Jalil Hall lined up in the wildcat and was stopped on a quarterback sneak from the 1-yard line. Bonner & Prendergast head coach Jack Muldoon praised the dominance of his offensive linemen, highlighting their ability to neutralize defenders who struggled to gain any leverage or penetrate into the backfield. “We challenge the offensive line every game. Today, they dominated,” Muldoon said. “What we’ve run all year – getting (Johnson) over 1,000 rushing yards and passing the ball like we have – it’s all because we have had amazing protection. Remember, we have a 5-foot-5 quarterback (Noel Campbell). Today, between our two guards Chaz and big Kevin Hunter, they were dominant. When we pulled in the run game with our guards, they (Southern Lehigh) just couldn’t handle it. They were destroying guys. “That’s pretty good football.” The offensive line waited patiently to go to work in the first quarter. Southern Lehigh opened the game with an 11-play march, but Bonner & Prendie’s defense stood tall, forcing a stop. Inexplicably,, Southern Lehigh lined up for a 42-yard field goal that never had a chance. Campbell then was picked off on the Friars’ first offensive snap and Southern Lehigh took over at the Friars’ 19. Once again, the O-line was sidelined temporarily... until senior wide receiver/defensive back Jeremiah Coleman made a huge play. While Coleman didn’t get many chances to flash his receiving skills Friday, after coming off an eight-catch, 204-yard outing in the quarterfinals against Pope John Paul II, he made his presence felt on defense. Five minutes into the opening stanza, Coleman picked off a Colton Sams pass in the end zone. On the very next play, Mick Johnson took a handoff, and like a shot out of a cannon, ran straight ahead 80 yards to pay dirt for the game’s first score. “We needed something in the first quarter to get us going, and that play (his interception) got us going. Plays like that, that’s what we need. I’m just happy I could do it,” said Coleman, who set a school single-season receiving record (843 yards) with his performance last week ... only to have it broken by Jalil Hall (927) Friday night. “And on the next play, you see Mick got the 80-yard touchdown. That was great. “When you think of Mick and Saalem, you think of (Detroit Lions running backs) Jahmyr Gibbs and Davis Montgomery. I think our duo is just like how they do it. We’ve got somebody who’s going to punch it in and we’ve got somebody who’s going to hit the big runs. I just love the way they’ve been contributing to the team, and with how far we’ve been going, they are with us and they’re playing great.” Coleman had more nice words for the big boys in the trenches, noting how the offensive line has been the engine driving the Friars’ success. The Friars’ offensive versatility speaks volumes – one week it’s the Campbell-to-Coleman aerial attack lighting up the scoreboard, as it did against Pope John Paul II, and the next it’s the ground game taking over, as Johnson and Frink took center stage Friday. “The offensive line has been doing that since Week 1. All the games we’ve played, they all stayed locked in and they’ve been fighting,” Coleman said. “Shoutout to them, I give big thanks to them. Man, they’ve been great. Nothing would happen without them.” Now, Lampeter-Strasburg will have to face the wrath of the Friars’ road graders Thursday night in the Class 4A state championship.

If a taxpayer is facing any issues or difficulty in comprehending any issue with his/her income tax return (ITR) or TDS certificate or any other income tax related issues, then they have an option to lodge a complaint with the tax department. This complaint is lodged through the grievance redressal mechanism. However, considering the fact that the number of grievances is very high, and they vary in nature, not all income tax officers might be well equipped to solve all types of grievances. For example: For example: A centralised processing centre (CPC) officer can't handle grievances related to tax demand or section 220 notices, because an assessing officer (AO) commissioner of income tax as the case may handle this. To give taxpayers clarity about which officer to approach or which department head to send the grievance complaint, the income tax department released a document in the last week of November 2024. This document highlights which income tax officers can handle which type of grievances and gives you clarity about whom to approach. Experts say knowing this information ensures a faster resolution of grievances. Which tax officer can help you solve what type of grievances This document by the income tax department clarifies the right process of filing complaints with the correct officer, such as submitting TDS-related grievances or issues related to Form 26AS to CPC(TDS) rather than the Assessing Officer, etc. "This eliminates confusion, reduces the likelihood of misfiling, and ensures a faster resolution of grievances," says Chartered Accountant Rahul Singh,Senior Manager, Advisory & Research, Taxmann. According to the document by income tax department here's a chart explaining the level of problem-solving ability of tax officers: Entrepreneurship Crafting a Powerful Startup Value Proposition By - Dr. Anu Khanchandani, Startup Coach with more than 25 years of experience View Program Office Productivity Mastering Google Sheets: Unleash the Power of Excel and Advance Analysis By - Metla Sudha Sekhar, IT Specialist and Developer View Program Artificial Intelligence(AI) Learn InVideo AI: Create Videos from Text Easily By - Prince Patni, Software Developer (BI, Data Science) View Program Finance AI and Generative AI for Finance By - Hariom Tatsat, Vice President- Quantitative Analytics at Barclays View Program Data Science SQL Server Bootcamp 2024: Transform from Beginner to Pro By - Metla Sudha Sekhar, IT Specialist and Developer View Program Finance A2Z Of Finance: Finance Beginner Course By - elearnmarkets, Financial Education by StockEdge View Program Artificial Intelligence(AI) Master in Python Language Quickly Using the ChatGPT Open AI By - Metla Sudha Sekhar, IT Specialist and Developer View Program Strategy ESG and Business Sustainability Strategy By - Vipul Arora, Partner, ESG & Climate Solutions at Sattva Consulting Author I Speaker I Thought Leader View Program Finance Tally Prime & GST Accounting: Complete Guide By - CA Raj K Agrawal, Chartered Accountant View Program Marketing Digital Marketing Masterclass by Neil Patel By - Neil Patel, Co-Founder and Author at Neil Patel Digital Digital Marketing Guru View Program Artificial Intelligence(AI) Tabnine AI Masterclass: Optimize Your Coding Efficiency By - Metla Sudha Sekhar, IT Specialist and Developer View Program Entrepreneurship Boosting Startup Revenue with 6 AI-Powered Sales Automation Techniques By - Dr. Anu Khanchandani, Startup Coach with more than 25 years of experience View Program Artificial Intelligence(AI) Basics of Generative AI: Unveiling Tomorrow's Innovations By - Metla Sudha Sekhar, IT Specialist and Developer View Program Entrepreneurship Building Your Winning Startup Team: Key Strategies for Success By - Dr. Anu Khanchandani, Startup Coach with more than 25 years of experience View Program Entrepreneurship Validating Your Startup Idea: Steps to Ensure Market Fit By - Dr. Anu Khanchandani, Startup Coach with more than 25 years of experience View Program Finance A2Z Of Money By - elearnmarkets, Financial Education by StockEdge View Program Web Development Intermediate C++ Skills: Master Pointers, Structures and File Stream By - Metla Sudha Sekhar, IT Specialist and Developer View Program Web Development C++ Fundamentals for Absolute Beginners By - Metla Sudha Sekhar, IT Specialist and Developer View Program Artificial Intelligence(AI) Java Programming with ChatGPT: Learn using Generative AI By - Metla Sudha Sekhar, IT Specialist and Developer View Program Office Productivity Microsoft Word Mastery: From Beginner to Expert By - CA Raj K Agrawal, Chartered Accountant View Program Office Productivity Mastering Microsoft Office: Word, Excel, PowerPoint, and 365 By - Metla Sudha Sekhar, IT Specialist and Developer View Program Web Development Mastering Full Stack Development: From Frontend to Backend Excellence By - Metla Sudha Sekhar, IT Specialist and Developer View Program Marketing Future of Marketing & Branding Masterclass By - Dr. David Aaker, Professor Emeritus at the Haas School of Business, UC Berkeley, Author | Speaker | Thought Leader | Branding Consultant View Program Entrepreneurship Startup Fundraising: Essential Tactics for Securing Capital By - Dr. Anu Khanchandani, Startup Coach with more than 25 years of experience View Program Web Development Advanced C++ Mastery: OOPs and Template Techniques By - Metla Sudha Sekhar, IT Specialist and Developer View Program Serial number Competent Authority Particulars 1 E-filing This department handles e-filing of income tax returns, statutory forms, and services like e-verification and e-proceedings. Grievances related to portal registration, profile issues, password, ITR/Form verification, e-proceedings, Instant PAN via Aadhaar, or income tax related cybercrime should be lodged here. 2 Assessing Officer (AO) Assessing Officers (AOs) handle taxpayer assessments and ITR queries. Lodge grievances related to refunds, rectifications, demand corrections, appeal orders, PAN applications, or other pending matters with this department. 3 CPC (TDS) This relates to the e-TDS scheme. Lodge grievances about portal access, TDS statement processing, defaults, Challan/BIN corrections, Form 26AS, Form 16/27D, TDS refunds, and TDS on property sales here. 4 CPC (ITR) It handles Income Tax Returns processing. Grievances related to ITR-V status, intimations or notices under section 139 (9) or 143(1), unreceived refunds, tax processing issues, social media complaints or feedback should be lodged here. 5 DIT (Systems) It manages IT systems for the Income Tax Department. Log grievances about technical issues with the e-filing website, PAN, tax payment system (OLTAS), refund banker (SBI) escalations, and assessment mismatches here. 6 National Securities Depository Limited (NSDL) It handles all PAN-related issues, such as Aadhaar linking, duplicate PANs, digitalization errors,discrepancy letters, application problems, delivery issues, rejection and upload delays. 7 Unique Identification Authority of India Infrastructure Technology Services Limited (UTIITSL) This, with NSDL, handles PAN-related issues like Aadhaar linking, duplicate allocations, digitization errors, discrepancy letters, application problems, delivery issues, and rejections. Source: Income Tax Department A different circular released on November 4, 2024, by the income tax department had information on amended monetary limits and powers of tax officers in respect of waiver of interest paid or payable under section 220 of the Income Tax Act. In this circular the tax department has mentioned which tax officer has the authority to waive this interest. Aniket Kulkarni, Chartered Accountant says, "The clear specification of authorities' vis-a-vis monetary limits for reduction or waiver of interest aim to provide clarity to taxpayers. The taxpayer now has a clear understanding of whom to approach with an application for reduction or waiver of interest." Income Tax Circular Source: Income Tax Department circular "While the conditions for grating reduction or waiver of interest were already existing in the provision, division of responsibilities to different categories of officers is expected to fasten the process of disposal of applications. However, subjectivity in applying conditions like what constitutes genuine hardship may differ from authority to authority," says Kulkarni. Here's what else has changed in respect to grievance redressal in 2024 Chartered Accountant (Dr.) Suresh Surana says many changes were made in respect to the grievance redressal mechanism of Income Tax. "The Income Tax Department of India has introduced several enhancements to its grievance redress mechanism in 2024, aimed at improving taxpayer experience and ensuring efficient resolution of issues. With the launch of the e-Nivaran and CPGRAMS system, taxpayers now have a more efficient way to address their concerns, track progress, and escalate unresolved issues as needed," says Surana. According to Surana, here's a summary of what's changed and new in the grievance redressal process: Unified Grievance Management System - e-Nivaran and Centralised Public Grievance Redress and Monitoring System (CPGRAMS) The Income Tax Department has established a Unified Grievance Management system called e-Nivaran and CPGRAMS to address taxpayers' issues more effectively. E-Nivaran allows you to submit grievances online related to various income tax matters, including filing issues, refunds, and processing delays whereas CPGRAMS allows you to lodge grievances to the public authorities on any subject related to service delivery. E-Nivaran - Submission Process Two Submission Methods: Taxpayers can submit grievances through two primary methods: Registered Users: Individuals with registration on the e-filing portal can log in and submit grievances directly through their accounts. Unregistered Users: Even individuals without registration can file grievances by accessing the grievance section on the Income Tax portal. Income Tax Grievance Resolution Timeline The Income Tax Department aims to resolve grievances within 8 weeks from the date of receipt of the grievance. "However, many grievances are typically addressed within one month," says Surana. For urgent matters originating from high-level offices (like the Prime Minister's or Finance Minister's Office), resolutions are stated to be prioritised with a turnaround time of 21 days. Income Tax Grievance Status Tracking Taxpayers can easily track the status of their submitted grievances through the e-Nivaran system. This feature enhances transparency and allows taxpayers to stay informed about the progress of their complaints. Income Tax Grievance Escalation Mechanism If a grievance is not resolved satisfactorily, you have the option to escalate the complaints through the e-Nivaran platform. This escalation process is designed to ensure that unresolved issues receive further attention from higher authorities of the Income Tax Department. Surana says: "The E-Nivaran scheme enables taxpayers to submit grievances online and receive a Unique Grievance ID for tracking their cases. This digital approach reduces administrative delays and paperwork. Taxpayers receive automated acknowledgments and updates regarding their grievances. This ensures they are informed about the status of their complaints without needing to follow up repeatedly. The grievance redressal mechanisms are now standardised across departments, which helps in maintaining consistency in how complaints are handled. It is important to highlight that the document by the Income Tax Department (table shown above) provides comprehensive information on the appropriate authority to which grievances should be reported, depending on the specific nature of the issue. This ensures that individuals can effectively direct their concerns to the relevant body equipped to handle their particular type of grievance, facilitating a more efficient resolution process."Swiggy Flash Sale Called for Entire Delhi-NCR After One Man Requested Onions

After the Washington Commanders (7-5) took their third consecutive loss in a disappointing showing against the Dallas Cowboys, one person who must answer some tough questions is OC Kliff Kingsbury. The Commanders' offense has sputtered in recent weeks, and it's far from the first time that's happened in his career. Last week, Kingsbury was addressed about the trend, and his reply didn't exactly scream accountability. The Commanders responded by scoring one touchdown until the game's final few minutes, only beginning to resemble their early season form when they were down by multiple scores and the Cowboys were in their prevent defense. Through the first half, the Commanders had amassed 113 total yards of offense. Through the first three quarters, they were up to 189. Against a reeling Dallas team that they were favored against by more than 10 points, that's not great. Washington's struggles offensively allowed the underdogs to stay in the game, and by the time the Commanders picked it up, it was too late. The late-game heroics from Daniels will make the final box score look more pleasing, but make no mistake: Washington never should have been in that position to begin with. Ultimately, it falls on Kingsbury. After his wishy-washy response last week to valid concerns about the continuation of a trend that's defined his entire coaching career, this needs to be a wakeup call.LPGA, USGA to require players to be assigned female at birth or transition before puberty

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