Unique Times October 2023

The Wizard Of Free Kick

Mr. V.A. Ajmal Chairman and Managing Director Ajmal Holdings

Chief Mentor Mr. V.P. Nandakumar

Director & CEO

Editor

Legal Advisor

Jebitha Ajit

Ajit Ravi

Latha Anand

B.S.Krishnan Associates

bskrishnanassociates@gmail.com

Sub-Editor Anusha Varghese

Associate Editor Ravi Saini

Athulya Pradip

Correspondents

Dr. Thomas Nechupadam

Vivek Venugopal- Quarter Mile

Ranjit L Morris

Creative Design

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In the ever-evolving landscape of business, entrepreneurs are reshaping industries with innovative ideas and unwavering determination. Such visionary entrepreneurs demonstrate how a blend of creativity, strategic thinking, and perseverance can lead to remarkable success stories that shape the way we do business. Venturing beyond the boundaries of the retail industry, V. A. Ajmal, the Chairman and MD, Ajmal Holdings, now makes his mark in the hospitality domain. This article shines a spotlight on the remarkable journey and vision of V. A. Ajmal as he introduces his latest venture, Alpz Properties, redefining luxury and personalized hospitality.

In this edition, we feature a thought-provoking writeup by V P Nandakumar, MD and CEO at Manappuram Finance Limited, who provides his insights on the topic “The Other Side of AI”.

Furthermore, aside from the aforementioned articles, this issue encompasses our usual segments encompassing travel, automotive review, beauty, movie and book reviews, as well as inspirational and businessfocused articles.

"The only limit to our realization of tomorrow will be our doubts of today." - Franklin D. Roosevelt.

Happy Reading!

"The secret of business is to know something that nobody else knows."Aristotle Onassis.

Wipro Announces $1 Billion Investment in Artificial Intelligence

Wipro,the leading IT company, has revealed its plans to establish the ai360 service and invest approximately $1 billion in artificial intelligence (AI) over the next three years. The company aims to leverage generative AI to unlock productivity and commercial opportunities across industries. Wipro's CEO, Thierry Delaporte, emphasized the significance of responsible AI operations in their ai360 ecosystem, which will be integrated into their internal processes and solutions for clients. The $1 billion investment will be directed towards enhancing Wipro's AI, data, and analytics capabilities, as well as developing new consulting services to assist clients in adopting and maximizing the value of AI. Additionally, Wipro will launch a GenAI seed Accelerator program to train generative AI-focused startups for enterprise readiness.

ITC's Hotel Business to be Spun Off into Independent Company

ITCLtd announced its decision to separate its hotels business from the rest of the company, which includes its cigarettes and food businesses. The new entity, named ITC Hotels Ltd, will be formed, with ITC holding a 40% stake, and the remaining 60% ownership distributed among existing ITC shareholders. The company stated that the hotels business has reached a mature stage and is ready to pursue its own growth trajectory in the rapidly expanding hospitality industry. The demerger proposal is set to be finalized during the board meeting on August 14. Following the announcement, the company's shares initially reached a record high but later experienced a decline of up to 4.3%.

Your most unhappy customers are your greatest source of learning

Bill Gates

Tatas Set to Transform Air India with Luxurious Seats and State-of-the-Art Entertainment by 2024

Air India is undergoing a significant transformation plan, aiming to equip one-third of its wide-body fleet with modern, luxurious seats, and advanced inflight entertainment systems by March 2024. The airline, owned by the Tata Group, has already placed orders for 470 aircraft, including 70 wide-body planes, from Airbus and Boeing. CEO and MD Campbell Wilson announced that with the induction of six new A350s, five leased B772LRs, and nine B773ERs, the wide-body fleet will have grown by 30% in a year by the end of the current financial year. The remaining wide-body fleet will undergo a USD 400 million interior refit to ensure consistent high standards on all aircraft. There have been previous complaints about malfunctioning seats and entertainment systems on some wide-body planes, primarily used for long and ultra-long haul routes to the US and Europe.

HCL Group Evaluates $300 Million Entry into India's Semiconductor Industry

According to a report in the Economic Times on July 19, the HCL Group is considering entering India's expanding semiconductor industry. The group is expected to submit a proposal to the government for establishing an assembly, testing, marking, and packaging (ATMP) facility for semiconductors, with an estimated investment of $200-300 million. It is worth noting that this initiative is led by the HCL Group itself, not its IT exports arm, HCLTech, which has a market value of $12.6 billion. HCL is planning to apply for the semiconductor incentive program, which offers subsidies covering up to 75 percent of the capital expenditure for semiconductor facilities in India. This program is supported by the central and state governments.

The secret of change is to focus all of your energy not on fighting the old, but on building the new Socrates

Foxconn in Talks With Taiwan's TSMC, Japan's TMH to Make Semiconductors in India

According to a report by ET, Foxconn is currently in discussions with Taiwan Semiconductor Manufacturing Co (TSMC) and Japan's TMH Group for potential joint venture and technology partnerships to establish semiconductor fabrication units in India. This comes after Foxconn ended its joint venture with India's Vedanta Group to manufacture semiconductors in India. Foxconn has been engaged in talks with TSMC and TMH for some time, and the details of these partnerships are expected to be finalized soon. TSMC is one of the largest chip foundries globally, while TMH provides semiconductor solutions and maintenance of manufacturing equipment. Following a request from the Indian government to bring in tech expertise due to a lack of chip manufacturing know-how, Foxconn was also in advanced discussions with European company STMicro and US-based GlobalFoundries for potential technology partnerships.

SBI, ICICI Bank RuPay Card Holders Can Now Link Their Credit Cards With BHIM

In recent developments, customers of SBI and ICICI Bank can now conveniently perform UPI transactions using their RuPay credit cards from these banks. By linking their credit cards to the BHIM app, operated by NPCI, customers can make online payments by scanning the Merchant UPI QR code at any location. This feature is available for RuPay credit cards from 11 banks, allowing users to deduct the payment amount from their credit card similar to bank account payments. Introduced in 2022, the RuPay Credit Card on UPI feature enables users to make online payments by scanning the UPI QR code, expanding its usability to local stores. It's important to note that certain payment types like peer-to-peer transactions are not supported by this service. Additionally, apart from the BHIM app, selected banks' RuPay credit cards are also compatible with popular UPI apps such as Google Pay, Paytm, PhonePe, PayZapp, and Freecharge.

The only place where success comes before work is in the dictionary

Vidal Sassoon

Arman Soldin: Journalist Killed in Ukraine Given Top French Honour

Arman Soldin, a video journalist for Agence France-Presse (AFP) who was killed in Ukraine, has been posthumously awarded the highest honor of France, the Legion of Honour. Soldin, 32, died in a rocket attack near Bakhmut in May. French President Emmanuel Macron commended his bravery and sent a letter praising his dedication to journalism. Soldin is one of the many journalists who have lost their lives in Ukraine since Russia's invasion. The honor was bestowed through a presidential decree, alongside 357 other individuals from various sectors of French society. Soldin's death is being investigated as a potential war crime by France's anti-terrorism prosecutor's office. He was born in Bosnia but held French nationality and had been living in Ukraine since September 2021.

VanMoof: E-Bike Firm Goes Bust After COVID Boom

Dutch electric bike-maker VanMoof has filed for bankruptcy after its founders, Taco and Ties Carlier, were unable to rescue the company. VanMoof, which boasts 190,000 customers globally, experienced a surge in demand for its bikes during the pandemic and secured millions of dollars in funding for expansion. However, the company faced challenges with its newer models, including repair costs and delays in deliveries and parts shortages. Administrators are exploring options to salvage VanMoof, such as selling its assets or restructuring its debts. The bankruptcy currently affects only the Dutch business, while international subsidiaries remain unaffected. VanMoof intends to continue operating its stores outside the Netherlands but has temporarily closed its London and Paris locations.

Amsterdam Bans Cruise Ships to Limit Visitors and Curb Pollution

Amsterdam's council has taken significant action to reduce mass tourism and combat pollution by banning cruise ships from the city center. The decision aligns with the city's sustainable ambitions and comes as a response to the environmental impact caused by over 100 cruise ships docking in Amsterdam annually. The closure of the central cruise terminal near the main train station is part of this measure. The city has been actively addressing the challenges posed by its popularity, which attracts around 20 million visitors each year. Efforts include the prohibition of cannabis smoking in the red-light district and discouraging young British men from holding bachelor parties in Amsterdam through an online campaign. The move to ban cruise ships not only aims to limit visitor numbers but also to mitigate air pollution.

Paris Reintroduces Swimming in the Seine River After a Century

With one year left until the Olympics, Paris is in the final stages of an unprecedented cleanup effort, paving the way for swimmers and divers to return to the River Seine. Swimming in the Seine had been prohibited for a century due to its polluted waters, but a successful €1.4bn regeneration project has changed the landscape. The upcoming Games will feature three Olympic and Paralympic events taking place in the Seine, and by 2025, three open-air swimming areas will be accessible from the quayside. The city's river quality had deteriorated over the years due to industrial sewage and a growing population, leading to a decline in aquatic life. One of the main challenges was the outdated drainage system, which combined used water from kitchens and bathrooms with sewage from toilets. However, improvements in the last two decades have already significantly reduced the presence of harmful bacteria in the river.

For more info: europetimes.co

The Wizard of Free Kick

By Ranjit L. Morris

In the annals of world soccer, yesteryear Dutch footballer Ruud Gullit is always remembered as an accurate free-kick taker. Halfway around the world in the Indian state of Kerala, a diehard fan of this versatile player is employing the same skills in the entrepreneurial arena. V.A. Ajmal, who climbed unconquered heights in the retail industry in Kerala and blazed a bright trail, has now set the ball rolling on an altogether new turf. In an exclusive interview with Unique Times, this Kochi-based business magnate opens up on his new voyage into the unexplored realms of the hospitality industry armed with his proverbial Midas touch.

An astute businessman and a dyed-in-the-wool fan of the Netherlands team in world soccer, Ajmal is all set to take the shot with confidence in the altogether new field of boutique resorts, a novel concept that is yet to become a fad in God’s Own Country. Zealously clinging to the adage that fortune favours the brave, he has taken the leap of faith by launching Alpz Properties to tap the vast unmeasured potential of the new vistas and trends in the hospitality industry.

Unlocking the Potential of Boutique Resorts

Speaking to Unique Times, Ajmal said that his group is going to set up boutique resorts in major tourist destinations of south India to make the most of this trend that is bourgeoning elsewhere in India and abroad. They comprise small

resorts that provide personalized, exclusive hospitality to a close-knit group of guests with all trappings of luxury. “Instead of going for big resorts, we go for a villa-style property with all top-notch amenities for one small group at a time—be it families, friends, or corporate gatherings,” he explained.

According to the veteran businessman, who began his innings as the uncrowned czar of the white goods and food retail segment at the dawn of the millennium, his Alpz Properties is investing Rs 250 crore in hospitality. His boutique resorts are slated to come up in picture-postcard locations such as Kuttikkanam, Vagamon, Munnar, Bekal, Alappuzha, Panangad, Varkala, Muthalamada and Wayanad in Kerala. He is planning to roll out six properties by the end of next year as part of Phase 1. Plans are also afoot to open the remaining within the next couple of years.

Ajmal said in the interview that boutique resorts are ideal for birthday bashes, office parties, and friends and family get-togethers. “They are even ideal for a destination wedding,” he quipped, adding that clients will be pampered with a spa facility and Ayurvedic relaxation therapy.

As far as special amenities are concerned, Alpz Properties’ properties will have temperature-controlled pools for the comfort of the guests.

Replying to the question as to why he chose the name Alpz, Ajmal said the Alps mountain range in Europe

stands for pristineness and purity. The same qualities will be imbibed by each property once it is completed, he added.

“We are going to directly create around 250 to 300 jobs in the 10 properties that are coming up. At least 20 staff in each property. Several people stand to benefit indirectly from each boutique resort,” said Ajmal about the job opportunities on the anvil. A visionary par excellence, he is also eying properties in Goa, Ooty and Kodagu and planning is underway to set up boutique resorts in these places too.

Bespoke Hospitality

When asked about the hallmarks of his dream properties, he said each resort will have a pool and a king-size hall for entertainment and socializing. “This provides that exclusive, private feel to the guests who come from within Kerala, other states and abroad,” said Ajmal. He added that there will be provisions for indoor games in the hall to ensure that the group renting the entire facility spends much time together socializing.

A connoisseur of haute cuisine and ethnic delicacies, Ajmal explained how the culinary sensibilities and sensitivities of each visiting group are respected. Each resort will have an exclusive chef to finetune the culinary spread to suit the fancies of each group. The chef and assistant will be arranged based on the visiting group’s dining preferences. The multi-cuisine spread is sure to pamper and seduce one’s taste buds.

Ajmal is the master of innovation and that is one of the key ingredients of success in the brands he has created.

Eco-Friendly to the Hilt

Be it in the hills or by the seashore, each property of Alpz is unique in terms of ecofriendliness and design. “We have a team of architects to design each resort in such a way that it does not stand out like a sore thumb. It gels with the terrain and the ecosystem. Each property will be no more than two storeys in height to minimize the impact on the environment,” said Ajmal who is very conscious of preserving the eco-system. Mediterranean, Swiss chalet and Kerala are some of the architectural styles being implemented in the properties.

His environmental concern and farsightedness have resulted in a unique project

Be it in the hills or by the seashore, each property of Alpz is unique in terms of eco-friendliness and design.

to cater to the power needs of his upcoming ventures. The group has sufficient land in Kasaragod district to set up a solar panel field for Alpz Properties. The energy production will be utilized in all properties of the group.

His penchant for farms and plantations inherited from his role model and maternal grandfather M.K. Kochumakkar has made Ajmal promote farm tourism in each boutique resort. There will be organic farming and livestock on all properties. Provisions will be made to make the guests experience farm and plantation tours, said Ajmal, who also owns Alpz Gourmet, which brings out a whole range of top-quality dairy products.

But Why Hospitality?

When asked why he chose to tread differently and choose hospitality, pat came Ajmal’s reply that he observed the post-COVID trends in travel and sensed a vast potential waiting to be tapped. “The pandemic changed the perception of people towards traveling for leisure to new destinations. It has gained momentum,” he said, adding that an exceptionally high number of visitors can be seen during the tourist season in Kerala.

When asked about long-term goals spanning the next 10 years, Ajmal said Alpz Properties is planning to expand on a pan-India basis across various tourist hotspots. “We wish to convert it into a brand something like the Taj Group’s Ama Stays and Trails,” he quipped with a smile of confidence.

Inspiration and Success

Mantra

Ajmal’s entrepreneurial journey was spurned by his maternal grandfather M.K. Kochumakkar who was a government forest contractor and planter. Entrepreneurship is therefore in my genes and he was an inspiration indeed, said the trailblazing entrepreneur. “Being a planter, he infused in me the love for nature, farms and activities related to it. He was actively involved in social causes in his hometown of Erattupetta, especially education, in those days. I am following in his footsteps,” he said, adding that he began his entrepreneurial journey along with his father-in-law V.A. Yousuf. Ajmal also recollected the encouragement and blessings of his father V.A. Abdul Hameed, Retd Chief Engineer, PWD, when he started his career after completing his engineering studies.

When he was asked about the

success mantra that keeps him charged, Ajmal pointed to hard work and loyalty, which go hand in hand. For any business to succeed, hard work is the main factor. One also needs to be loyal. Loyalty has more value than money in business,” he said with the tone of a savant. “This enterprise is a fellowship of sorts. The staff and the suppliers should have trust in the owner and the outcome is good quality paving the way for success. It is the same in the retail industry. Quality is what builds a brand and not marketing gimmicks such as offers.”

He added that he spared no effort in keeping the workforce and suppliers happy. When both of them are happy, then it reflects in our customers too. It is the quality of service that fetches new customers by word of mouth, he explained.

Work-Life Balance

In the interview, Ajmal was asked how he juggled work and family finding time for both. With a smile, he said business was something that he enjoyed like a passion. “However, I never bring home stress from my business life. I am basically a family man,” he said. His pillars of support are his wife, Shabani, daughter, Asheekha, and son, Mohamed You-

suf. While his daughter is based in the UAE with her husband, Mohamed Ijaz V.K., a businessman, and son Taimur Ozil, Yousuf is a Class XII student.

In spite of his busy schedule, Ajmal pampers the soccer fan within him by watching matches on TV. After a childhood watching the awesome trio Gullit, Marco van Basten and Frank Rijkaard of Holland in action, he became a staunch fan of the Netherlands Team. Ever since the World Cup was hosted in Japan and South Korea in 2002, he has made it a point to fly to the host nation and watch some matches.

If not watching soccer on television, Ajmal will be busy engrossed in a movie or a historical series on Netflix. In fact, he finds time to watch movies, especially Malayalam flicks.

The Tryst with the Toque and Wok

While not in the company of his

laptop poring over balance sheets or relaxing in front of the smart TV, one can be assured that he is in the kitchen whipping up gastronomic delights for his loved ones. “I love cooking. It is a good way to relax,” explained Ajmal. An avid foodie who indulges in restaurant hopping to try various exotic dishes, this food lover tries to replicate those dishes in his kitchen. He loves treating his family to his signature biryanis and fried chicken. Ajmal also exercises his sweet creativity by baking cakes, biscuits and bread. Well, ask him about comfort food and promptly comes the reply: warm n’ crispy uzhunnu vada (fried savoury south Indian doughnut) and a piping-hot glass of tea.

Travel Fuels Innovation

Ajmal is the master of innovation and that is one of the key ingredients of success in the brands he has created. He credits his globetrotting for his treasure trove of innovative ideas. “I keenly observe good practices wherever I go. If it is a store, I observe the facilities on offer, the neatness, spaciousness and get inspired to implement them back home,” he said with pride.

Although Ajmal has travelled to almost all major countries, Dubai still remains his favourite destination. “Why because it is the ‘capital of Kerala’,” he said jokingly. “Because at the end of the day, you are a Malayali. In Dubai, when you step out early in the morning, you can spot Malayali tea kiosks at every nook and cranny serving you topquality chai better than the ones you get in Kerala. You can sit there and sip your chai while conversing in Malayalam with fellow customers. It was because of Dubai and other Emirates that we flourished,” he added. New Zealand, which is halfway around the world, is also his favourite destination for the simple reason that it is picturesque, calm and alluring.

As he remains at the helm of his Group with the wind in his sail, Ajmal’s eyes are never off the horizon as they are constantly on the search for new shores!

There is no empirical evidence to show that there is any massive replacement of humans by robots in any segment. Moreover, AI is also expensive, both to develop and to run.

Shri V.P.Nandakumar MD & CEO Manappuram Finance Ltd

The Other Side of AI

Generative Artificial Intelligence is billed as the mother of all disruptions of this century. But a nuanced reading of the global labour market trends by the researchers at the World Economic Forum (WEF) and other centres of excellence suggest that the unfolding AI revolution is playing out as a net job creator than destroyer

That 'the robots are coming for your jobs' is the usual lament by the alarmists, whenever a new technology unfolds. It was the case with steam engines to washing machines to personal computers to the Internet. And, as the digital revolution ushered in by the generative artificial intelligence is playing out at a global scale, the alarmists are once again on an overdrive with scary stories of how the evolving technology will change the workplace with machines replacing men in their work, and roles.

While there is no denying the fact that the evolving AI revolution will indeed redefine the workplaces

by re-inventing roles, the argument that the new technology will make human beings near redundant is a misnomer. This has been made loud and clear by researchers at various multilateral bodies by doing on-theground empirical research. In this regard, reproducing some of the key findings of the Future of Jobs Report – 2023 published by the World Economic Forum (WEF) will prove to be an eye-opener for many. It also has lessons for India to learn since the country is ranked by the United Nations (UN) as the most populous country in the world with young and working age population forming the bulk of the population pyramid.

This, in my view, is quite impor-

tant since a clear understanding of the tectonic shift in technological applications will serve as an enabler for the nation to reach the ‘demographic dividend’ stemming from the evolving population profile. Demographic dividend refers to the incremental growth in an economy coming from a change in the age structure of a country’s population brought in by a decline in both fertility and mortality rates.

According to the WEF report, the largest job creation and destruction effects come from environmental, technology and economic trends. Among the macrotrends listed, the report predicts the strongest net job-creation effect to be driven by

investments that facilitate the green transition of businesses, the broader application of ESG standards and supply chains becoming more localised, albeit with job growth offset by partial job displacement in each case. Climate change adaptation and the demographic dividend in developing and emerging economies also rate high as net job creators.

Technological advancement through increased adoption of new and frontier technologies and increased digital access is expected to drive job growth in more than half of the surveyed companies. The net job creation effect places these two trends in 6th and 8th place respectively. Notably, the three key driv-

ers of expected net job destruction are slower economic growth, supply shortages and the rising cost of inputs, and the rising cost of living for consumers. The impact of most technologies on jobs is expected to be a net positive over the next five years.

There are no two opinions about the fact that generative AI is indeed the new elephant in the room for almost every industry, stirring talks about massive replacement of humans by this still evolving technology. However, the one flaw in the argument is that there is no empirical evidence to show that there is any massive replacement of humans by robots in any segment. Moreover,

AI is also expensive, both to develop and to run. Estimates show the costs of using large language models to answer a question can be as much as $14 per query, compared with $6 via a human, according to Lewis Z. Liu, founder and CEO at Eigen Technologies, a leading provider of AI enabled templates. That is because of the extensive cloud computing costs associated with dealing with complex financial and other documents.

Going back to the beginning, that the machines are coming for your job is a mere statement without any substance. Therefore, the future of jobs for humans looks bright, at least for the time being

Rajesh Nair Partner, Ernst & Young LLP

A good portion of management literature is built around the concept of ‘taking’ what you require.

The Silent Perseverance of Relationship Building

We often hear anthropologists say that human beings are social creatures and are wired to live in groups and communities. Her ability to live, develop, and mature in these cohorts makes her unique and often outlines life in general. This also means the skills one needs to acquire are fundamental to our existence, whether it be personal interactions or professional connections. We often hear management intelligentsia quoting that the usual metrics of business success and satisfaction have a deep correlation with our ability to build relationships around us - be it with our colleagues, peers, and clients,

or with multiple stakeholders in the ecosystem we live in. So, one of the common threads of leaders in every walk of life is relationship building – their ability to foster, nurture, and synergize relationships and create a symbiotic environment around them.

The essence of relationship building is also about the natural aspect of taking an interest in others, looking for common interests and connections, and building a rapport for life. The confusion we create in our minds starts when we start looking at relationships from the point of view of profit and an end outcome. Outcomes and personal denouements cloud our ability to soak in

individuals in their true pen picture rather than seeing them as means to some business end. Motive-led interactions clearly reveal themselves over a period of time, and selfish objectives can never be hidden for long. The best way to go about it is to not look for the treasure map of where the value for us will come from, but to see where they will get value and fulfillment from.

Here are some nuggets from my thirty years of professional relationship building and fifty years of finding love and connections in everyone around me.

Authenticity and genuine-

ness

Any success is often more than

ninety-five percent, the victory of human interaction. And that results from being your genuine self. This comes from the skill of always being 'you'. You can modulate and synchronise your behaviour with timely principles of human nature, but it is not the 'wrapping' people care for – it is the core product inside the wrapping – YOU. When you genuinely want the other person to succeed, you will find meaning in the trans-

action and understand the value of being authentic.

While these are the important sauces for the concoction, you still need some condiments to make the dish complete. And in this array of spices or habits lie two non-glitzy and less alluring ones – listening and taking notes.

Listening

It is a silent truth that one of the key aspects of building relationships

is the ability to listen and understand. This is often neglected when we rate articulation much higher than listening, and as they say, – We refuse to put listening on the same pedestal as ‘speaking well’. One of the most undervalued of skills, it is also still in a nascent state as a business competency. As entrepreneurs, our minds perceive that the biggest challenge is explaining our idea, product, or service to others.

It needs to be mentally reinforced that our pitches become much more refined when we listen to the stakeholders around us and their questions. It could be the insightful suggestion of a junior team member, the acerbic comment of a customer, or the pointed query of an investor – all of them help you build your repertoire of responses. We are also driven by the need to feel that what we hear confirms our beliefs and ideas, what Dan Kanhemann calls the ‘confirmation bias’.

Taking notes

I normally tell my junior colleagues and the young entrepreneurs who meet us - "Take notes, as if your life depends on it". Your memory is cluttered by a zillion ‘todos’ related to work and your personal life. Every interaction with a business stakeholder becomes a failed opportunity to build a relationship if one cannot take a set of actions and benefit from the interaction or if we just forget what we heard and talked about. You would also be surprised when we take

notes and capture important points verbatim. When reminiscing about reading the notes later, we tend to get better and different insights too. It is also useful to understand and learn from presenters who lack showmanship on a podium and the art of modulated and forceful speeches.

We are all inclined to listen and learn selectively. Listening and taking notes helps us neutralise our biases and get insights to make course corrections and intuitive resolutions. But the best part of both skills is the ease with which you can cultivate them. With a conscious first step, you can see the positive changes in an instant.

It is important to remember that giving is not part of a roadmap, a strategy, or a seed to create future success. It is also not about developing undue influence by pushing. Gravity always works when you create a pull. You will literally find it impossible to keep pushing. How far can you push a piece of rope? Is it not easier to pull it? It is never

about how much push you have on someone, but how much pull you have on them. Always remember that people always buy from someone they like and trust, given that all other hygiene factors are the same. The

giving mindset

At the end of the day – we are engineered to build on transactions with others. There is a give and there is a take. A good portion of management literature is built around the concept of ‘taking’ what you require. But the true experience of relationships comes from your inclination to give. This is about giving your attention, your time, your competencies, and your sincere keenness to help. It is the process of constantly engaging and pondering the question, – What can I bring them of value? And while there are several noise amplifiers blaring in your mind to sell and get some – clear those and just focus on the person and the present. It is not the outcome that is magic; it is the act of giving to become a better version of ourselves

Pegasus Trust's 'Stay Hygiene' Campaign Takes Flight to Foster Health and Well-Being

With a heart full of compassion, the esteemed Pegasus Trust embarked on a special mission called the "Stay Hygiene" campaign. This thoughtful initiative aimed to make our soci-

ety healthier by reminding us about the importance of proper hygiene. They decided to give soap and hand wash to 1,850 Auto drivers, showing us how regular handwashing can keep us safe from diseases. The campaign's grand opening ceremony

was graced by important people and community leaders, reminding us that taking care of our hygiene can protect us from serious illnesses, which have become even scarier due to climate change. And on a special occasion, they distributed soap and

handwash, symbolizing the power of good hygiene.

Joining Hands for a Disease-Free Environment

The "Stay Hygiene" campaign has brought together esteemed personalities, community leaders, and organizations, all united in their commitment to uplift lives and promote better health practices. At the inauguration ceremony, Justice Devan Ramachandran, Mr. V. P. Nandakumar, MD & CEO of Manappuram Finance Ltd, Adv. S. A. S. Navaz, the retired IRS officer and Honorary Secretary of RSC, Dr. U. Vivek, a distinguished medical professional with specializations in MBBS, DPM, and MD (Psychiatry), Architect Gopakumar and Ms. Lakshmi Ramachandran, a renowned educationist, graced the occasion. Adding to the support were Mr. V. Vivek, an international basketball player, model, and Superintendent of Central Excise & Customs, and M P Joseph I A S, whose presence underscored the campaign's significance.

Dr. Ajit Ravi, the Chairman of Pegasus Trust, provided a guiding light to the initiative, emphasizing the profound impact of hygiene practices on individuals and the wider community. The collective efforts of these influential figures symbolized a strong commitment to fostering a disease-free environment for all.

The Power of Hygiene: A Proactive Measure

As the world grapples with unprecedented challenges brought on by climate change, it has become increasingly evident that proactive measures are crucial to protect public health. The "Stay Hygiene" campaign recognizes that good hygiene practices are not merely beneficial but indispensable in preventing the spread of life-threatening diseases.

Through the distribution of hygiene products like soap and handwash, the campaign aims to empower these essential members of the community with the tools to maintain hygiene on the go. Handwashing, a simple yet effective practice, can significantly reduce the transmission of infectious agents, bolstering the confidence of both drivers and passengers in their daily interactions.

Inspiring a Healthier Society

The inauguration ceremony of the "Stay Hygiene" campaign served as a poignant reminder of the interconnectedness of communities in the pursuit of improved health and well-being. By uniting individuals and organizations in this noble cause, the campaign hopes to inspire others to prioritize hygiene as a means to make a positive difference in their daily lives. Beyond the tangible distribution of hygiene products, the campaign symbolizes a broader message of compassion and care for one another. It reflects the Pegasus

Trust's unwavering dedication to uplifting lives and creating a healthier, more united society.

Pegasus Trust boasts a storied history of charitable engagements, extending well beyond its current initiatives. From offering medical aid to fostering educational empowerment, the organization has consistently demonstrated its commitment to making a positive impact. During critical junctures like the pandemic, Pegasus swiftly provided essential resources, showcasing its dedication to both immediate relief and proactive community support. In a landscape where corporate social responsibility can be lacking, Pegasus Trust stands out as a symbol of compassion and generosity.

The "Stay Hygiene" campaign by Pegasus Trust marks a significant step towards a brighter and disease-free future for all. With the symbolic distribution of soap and hand wash, the campaign has taken flight, empowering these essential members of the community with the means to prioritize hygiene in their daily lives. The Pegasus Trust's commitment to compassion and care shines through this remarkable initiative, inspiring us all to come together for a healthier, happier world. Let us unite in the pursuit of a disease-free environment, where the simple act of handwashing can make a profound difference in safeguarding lives

Unlocking the Power of Sports: A Pathway to Preventing Youth Drug Addiction

Unique Times Conclave Sparks Hope for a Brighter Future

In a momentous gathering of minds, the Unique Times Conclave, organized by the Regional Sports Centre, Cochin (RSC) in collaboration with the Better Kochi Response Group (BKRG), Awake Kochi and Unique Times, served as

a beacon of hope and progress.

The conclave commenced with a warm welcome from Adv. S. A. S. Navaz, the retired IRS officer and Honorary Secretary of RSC. His opening remarks set the tone for the day, emphasizing the significance of

the event in shaping the future of the youth and society as a whole. The atmosphere was charged with anticipation as everyone understood the gravity of the topic at hand.

Hon'ble Justice Devan Ramachandran delivered a capti -

vating speech, emphasizing the transformative power of sports on young minds, steering them away from drug addiction. He stressed the need for increased investment in youth sports programs and facilities. Justice Devan Ramachandran firmly debunked the notion of "performance-enhancing drugs," asserting that drugs only lead to harm rather than energy, pleasure, or health. He highlighted the undeniable reality that drugs can claim lives over time. Instead of seeking after-effects through drugs, he advocated for achieving greater effects through activities like walking and jogging. Justice Devan Ramachandran underlined the significance of embracing active and healthy lifestyles for positive outcomes, emphasizing that the path to physical well-being far surpasses any temporary gains from drugs.

Architect Gopakumar, in his presentation, highlighted the need to create spaces that inspire and motivate young individuals to engage in sports, thereby providing a positive outlet for their energy.

The main event of the conclave was the group discussion moderated by the esteemed M P Joseph IAS. The panel consisted of distinguished individuals from

various domains, each bringing their unique perspectives on "How Sports can serve as a deterrent against drug addiction among youth." The panel included Justice Devan Ramachandran, Mr. V. P. Nandakumar, MD & CEO of Manappuram Finance Ltd, Dr. U. Vivek, a renowned psychiatrist, Ms. Lakshmi Ramachandran, an esteemed educationist, Architect Gopakumar and Mr. V. Vivek, a highly accomplished basketball player, model, and Superintendent of Central Excise & Customs.

As the discussion concluded, there was a unanimous agreement that sports can indeed play a crucial role in safeguarding the youth from the clutches of drug addiction. The conclave ended with a heartfelt vote of thanks, acknowledging all the attendees and contributors for making the event a resounding success.

Following the formal proceedings, the guests were invited to continue connecting and conversing over a candid lunch, fostering bonds and strengthening the collective resolve to create a better future for the coming generations. The event marked the beginning of a new chapter—one that embraced the power of sports and unity in

guiding the youth towards a future filled with inspiration, fulfillment, and resilience against the perils of drug addiction.

The conclave served as a rallying call for the entire community to come together, unite, and support our youth on their journey towards a brighter, drug-free future. The power of sports, coupled with determination and compassion, can pave the way for a generation of resilient and empowered young individuals ready to face life's challenges head-on. As we continue to unlock the potential of sports, we foster a society that embraces wellness, positivity, and hope, creating a lasting legacy for generations to come.

In the aftermath of the Unique Times Conclave, it is hoped that the insights and commitments made during the event will translate into concrete actions and initiatives that leverage the power of sports to prevent youth drug addiction. By investing in sports programs, facilities, and mentorship, the community can provide young individuals with opportunities to flourish, channel their energies positively, and lead fulfilling lives, free from the clutches of substance abuse

Dr Arun Oommen MBBS, MS (Gen Surg), MCh (Neurosurgery), MRCSEd,MBA Senior Consultant Neurosurgeon VPS Lakeshore Hospital

NH-47, Bypass, Maradu, Nettoor PO, Kochi 682040, India.

After the floods and the covid pandemic, the incidence of PTSD in Kerala has increased manifold.

Post-Traumatic Stress Disorder (PTSD): A Serious Problem for the Individual and the Society

‘Varun and his companions decided to visit Vazhachal falls for a refreshing bath. Unfortunately, they were caught off guard and got swept away by the strong current unexpectedly. Varun, through great effort, managed to cling to a rock, but tragically, one of his friends lost their life in the incident. This harrowing experience left an enduring fear in Varun's heart, making him apprehensive about visiting similar places in the future.’

This is not an uncommon oc-

currence, as up to three-quarters of individuals who face perilous situations may experience a particular condition referred to as post-traumatic stress disorder (PTSD).

Post-Traumatic Stress Disorder (PTSD) is a mental disorder that occurs in some people who have experienced shocking, frightening, or dangerous events. Early detection and proper treatment are essential to address this condition's impact on individuals and society. What is Post Traumatic Stress Disorder (PTSD)?

Post-traumatic stress disorder (PTSD) is a mental disorder that develops in individuals exposed to traumatic events. The body's "fightor-flight" response to fear during and after a traumatic situation is natural. While most people recover from initial trauma-related symptoms over time, individuals with PTSD experience persistent and disturbing thoughts and emotions related to the event.

People with PTSD have intense and disturbing thoughts and feelings related to their experience that per-

sist long after the traumatic event is over. They may relive the event through flashbacks or nightmares; They may feel sad, scared, or angry; They may become detached or withdrawn from other people. People with PTSD may avoid situations or people that remind them of the traumatic event, and they may have strong negative reactions to something as normal as a loud noise or an accidental touch. A diagnosis of PTSD requires exposure to an upsetting traumatic event. Exposure includes experiencing an event firsthand, witnessing a traumatic event happen to others, or learning that a traumatic event has happened to a

close family member or friend.

After the floods and the covid pandemic, the incidence of PTSD in Kerala has increased manifold. One of the reasons why so many fake/negative news are widely spread through social media is due to the high incidence of PTSD which prompt people to believe such news.

Who Gets Post Traumatic Stress Disorder?

Anyone can experience PTSD at any age. This disorder occurs in any person who has experienced or witnessed physical or sexual assault, abuse, an accident, a disaster, or other serious event. People with PTSD may experience stress or fear

even when they are not in danger.

Not everyone with PTSD has experienced a traumatic event. Sometimes, even a tragedy experienced by a friend or family member can trigger post-traumatic stress disorder in a person.

According to the National Center for PTSD, a program of theU.S. Department of Veterans Affairs, six out of every 100 people will experience PTSD at some point in their lives. Women are more likely to develop PTSD than men. Certain aspects of the traumatic event and certain biological factors (such as genes) may make some people more likely to develop PTSD.

Arousal and reactive symptoms may include irritability and outbursts of anger; Behaving in a reckless or self-destructive manner; Excessive observation of surroundings in a suspicious manner; Tremble easily; Or problems concentrating or sleeping are the mainstream.

Symptoms and diagnosis:

The symptoms of PTSD fall into the following four categories: Specific symptoms may vary in severity.

a) Intrusive thoughts- Intrusive thoughts, such as repetitive, involuntary memories; disturbing dreams; or include flashbacks of the traumatic event. Flashbacks can be so vivid that people relive the traumatic experience they had or see it before their eyes.

b) Avoidance- Avoiding reminders of the traumatic event may involve avoiding people, places, activities, objects, and situations. People may try not to remember or think about the traumatic event. They may resist talking about what happened or how they feel about it.

c) Negativity- Inability to remember important aspects of the traumatic event, negative thoughts and feelings that lead to persistent and distorted beliefs about self or others (eg, "I'm bad," "I can't trust anyone"); Distorted thoughts about the cause or consequences of an event that lead to falsely blaming oneself or others include.

d) Changes in awareness, mood, arousal and reactivity- Persistent fear, anger, guilt, or shame; Very little interest in activities previously enjoyed; to separate or separate from others; Or an inability to experience positive emotions (void of happiness or satisfac-

tion) may be seen.

Arousal and reactive symptoms may include irritability and outbursts of anger; Behaving in a reckless or self-destructive manner; Excessive observation of surroundings in a suspicious manner; Tremble easily; Or problems concentrating or sleeping are the mainstream.

Many people who have been exposed to a traumatic event experience symptoms similar to those described above in the days following the event. However, for a person to be diagnosed with PTSD, the symptoms must last for more than a month and cause significant difficulties or problems with the person's daily activities. Many individuals develop symptoms within three months of the trauma, but symptoms appear later and often persist for months and sometimes years. PTSD often occurs with other related conditions, such as depression, substance use, memory problems, and other physical and mental health problems.

Related Conditions

1. Acute stress disorder

As PTSD does, acute stress disorder occurs in response to a traumatic event, and the symptoms are similar. However, symptoms appear between three days and one month after the event. People with acute stress disorder may relive the trauma, have flashbacks or nightmares, and feel numb or detached. These symptoms

cause great difficulties and problems in their daily life. About half of people with acute stress disorder may develop PTSD. Acute stress disorder has been diagnosed in 19% to 50% of individuals who experience interpersonal violence (eg, rape, assault, intimate partner violence). Psychotherapy, including cognitive behavior therapy, can help control symptoms and prevent them from worsening and developing into PTSD. Medications such as antidepressants can help ease symptoms.

2.

Adjustment disorder

Adjustment disorder occurs in response to a stressful life event (or events).

Symptoms may include feeling stressed, sad, or hopeless; withdrawal from other people; Act defiantly or exhibit impulsive behavior; Or the main symptoms are physical manifestations such as tremors, palpitations and headaches. Symptoms cause significant discomfort or problems in important areas of one's life, such as work, school, or social interactions. Symptoms of adjustment disorders begin within three months of a stressful event and do not last more than six months after the stressor or its consequences have ended. The stressor can be a single event (such as a romantic breakup), or multiple events with a cumulative effect. Stressors can be recurrent or continuous (such as a painful illness

with increasing disability). Stressors may affect a single individual, an entire family, a larger group, or society (for example, in the case of a natural disaster). It is estimated that 5% to 20% of people in outpatient mental health treatment have a primary diagnosis of adjustment disorder. A recent study found that more than 15% of adults with cancer have an adjustment disorder. It is usually treated with psychotherapy.

3. Disinhibited Social Engagement Disorder

Disinhibited social engagement disorder is seen in children who have experienced severe social neglect or poverty before the age of

two. Similar to reactive attachment disorder, it can occur when children lack basic emotional needs for comfort, stimulation, and affection, or when repeated changes in caregivers (such as frequent foster care changes) prevent them from forming stable attachments.

The prevalence of inhibited social interaction disorder is unknown, but it is thought to be rare. Most severely neglected children do not have this disorder. The most important therapeutic approach is for caregivers to try to ensure that the child has an emotionally available attachment figure.

4. Reactive attachment disorder

Reactive attachment disorder occurs in children who have experienced severe social neglect or deprivation in their early years of life. When children lack basic emotional needs for comfort, stimulation, and affection, or when there are frequent changes in caregivers (frequent foster care). This can happen when things (such as caregiving changes) prevent them from forming permanent attachments. How do children and adolescents respond to trauma?

Children and adolescents can have extreme reactions to trauma, but some of their symptoms may not

Getting treatment as soon as possible can help prevent PTSD symptoms from getting worse.

be the same as those seen in adults.

In children younger than 6 years, these symptoms may include:

1. Urinate in bed even after learning to use the toilet,

2. Forgetting easily or being unable to speak properly.

3. Act out or simulate a frightening event during play.

4. Being unusually clingy with parents or other adults.

Older children and adolescents usually show symptoms similar to those seen in adults. They may also

display destructive and disrespectful behaviors. Older children and adolescents may feel guilty for not being able to prevent injury or death. They may also have vengeful thoughts. When should you see a doctor?

If you've been having disturbing thoughts and feelings about a traumatic event for more than a month, if they're severe, or if you feel like you're having trouble getting your life back under control, talk to your doctor or mental health professional.

Getting treatment as soon as possible can help prevent PTSD symptoms from getting worse.

It's important to note that not everyone who experiences trauma will develop PTSD, and not everyone who develops PTSD will need psychiatric treatment. For some people, the symptoms of PTSD lessen or disappear over time. Others improve with the help of their support system (family, friends or clergy). But many people with PTSD need professional treatment to recover from

severe and disabling psychological distress. It is important to remember that trauma can lead to severe discomfort. That distress is not the person's fault, and PTSD is treatable. The sooner a person receives treatment, the more likely they are to recover.

Let's see how PTSD is treated:

Psychiatrists and other mental health professionals use a variety of effective (research-proven) methods to help people recover from PTSD. Talk therapy (psychotherapy) and medication provide effective evidence-based treatments for PTSD.

What medications can be given?

Medications can help control the symptoms of PTSD. Certain antidepressants are commonly used to treat the main symptoms of PTSD. They are used alone or with psychotherapy or other treatments. For many people, the symptom relief provided by medications can make psychotherapy more effective.

Other medications may be used to reduce anxiety and physical discomfort, or to treat the nightmares and sleep problems that plague many people with PTSD.

1. Cognitive Behavioral Therapy-

A branch of psychotherapy, cognitive behavior therapy (CBT) is very effective. Types of CBT used to treat PTSD include cognitive processing therapy, prolonged exposure therapy, and stress inoculation therapy (described below).

a) Cognitive Processing Therapy – is an evidence-based, cognitive behavioral therapy specifically designed to treat PTSD and comorbid symptoms. It focuses on changing painful negative emotions (shame, guilt, etc.) and beliefs (such as "I failed;" "The world is dangerous") caused by trauma. Therapists help the individual deal with such painful memories and feelings.

b) Prolonged Exposure Therapy - repeated detailed visualization of the trauma or symptom, progressive exposures to "triggers" to help a person cope and manage fear and distress in a safe and controlled manner.

c) Trauma Focused Cognitive Behavioral Therapy – is an evidence-based treatment model for children and adolescents that incorporates trauma-sensitive interventions using cognitive-behavioral, family, and humanistic principles and techniques.

2. Eye Movement Desensitization and Reprocessing for PTSD – is a trauma-focused

psychotherapy given over approximately 3 months. This therapy helps a person reframe the memory of the trauma. Experiences during a session may include changes in thoughts, images, and feelings. After repeated sessions, the memory changes and experiences changes in its form (in a negative way).

3. Group Therapy – Survivors of similar traumatic events are encouraged to share their experiences and reactions in a comfortable, nonjudgmental setting. Many people react the same way and feel the same Group members help each other to understand that they are also experiencing problems. Family therapy may help because the behavior and distress of the person with PTSD can affect the entire family.

Other psychotherapies, such as interpersonal and supportive and psychodynamic therapies, focus on the emotional and personal aspects of PTSD. This may be helpful for people who do not want to expose themselves to reminders of their traumas.

It's crucial to keep in mind that being diagnosed with PTSD does not indicate weakness. With the appropriate approach and treatment, it is possible to achieve a complete recovery from PTSD

Adv Sherry Samuel Oommen: This article is authored by Adv Sherry Samuel Oommen. Adv Oommen, who specializes in constitution, tax and corporate laws has also cleared the final exams of the Institute of Chartered Accountants of India, the Institute of Cost Accountants of India and the Institute of Company Secretaries of India. He has also completed his Masters Degree in Commerce, apart from obtaining a Post Graduate Diploma in Business and Corporate Laws from Symbiosis Pune. The views expressly are personal and should not be construed as a legal opinion.sherryoommen@nashcp.com.

Types Of Double Taxation And Double Taxation ReliefA Perspective

1. What is Double Taxation?

Double taxation is essentially a scenario where the same income is taxed at different levels. It implies that individuals and entities would be constrained to pay taxes twice on the same income or profit earned. Such complex issues typically arise in cross border investments and international business transactions. World over double taxation has been considered as a menace. Pertinently, double taxation leads to an increased tax burden on individuals and businesses. In this process, there is a reduction in the disposable amount of income or wealth in the hands of the tax payer leading

to the discouragement of cross border trade and investment, hindering of economic growth. It is not a secret that double taxation would also hinder economic development and limit the opportunities for growth and creation of jobs.

One must also bear in mind that double taxation comes with a load of administrative burdens. This burden adds cost and resources to tax compliance and could also result in diverting attention from core business activities.

From a global standpoint, double taxation could create tension and conflict between countries. Disputes could arise between nations as regards which nation has the

right to tax a particular income or asset, which could lead to disagreements and strained diplomatic relations. Resolving such issues often requires international cooperation, negotiation and the establishment of tax treaties or agreements which could be a time consuming and challenging process.

2.

Types of Double Taxation

Double taxation in the context of international tax jurisprudence arises as most countries follow a mix of residence-based taxation and source based taxation. It is essentially of the following types:

i. Juridical double taxation; and

ii. Economic double taxation.

In the ensuing paragraphs, we

Double taxation in the context of international tax jurisprudence arises as most countries follow a mix of residence-based taxation and source based taxation.

will examine the two forms of double taxation. It would however be pertinent to note that a Double Taxation Avoidance Agreement (“DTAA”) principally deals with juridical double taxation rather than economic double taxation. The situations concerning double taxation and its elimination is usually contained in Article 23 of the DTAA (ie, Methods of Elimination of Double Taxation). We will in this article also examine a few aspects of Article 23 of the DTAA.

One must also remember that countries enter into DTAA also with the objective of eliminating double taxation. To effect this, countries in the concerned DTAA, allocate taxation rights for different streams of income amongst themselves. The DTAAs could also provide that for a particular stream of income, both the state of source and the state of residence retain their respective taxation rights. In such cases, in

order to eliminate double taxation, DTAA contains provisions, which could combat double taxation either in the form of an exemption or a credit mechanism or a combination of both. The foreign tax credit mechanism in the DTAA would have to be read in conjunction with the concerned domestic tax laws specifically in the state of residence. There could also be a possibility where the domestic tax laws may provide for a tax credit mechanism even where there exists on DTAA between the state of residence and the state of source.

Before getting into the broad avenues of eliminating double taxation, it is important to understand the types of double taxation.

2.(1) Juridical Double Taxation

Juridical double taxation arises when an income is taxed TWICE in the hands of the tax payer, once in the country of residence and the other in the country of source. This

arises on account of various reasons, which include the following:

• Where a person is taxed on his world-wide income owing to such person being a resident. In such a situation, the income that such person derives would be taxed once in the state of source and thereafter in the country of residence. In an Indian context, for instance, an Indian company is taxable on its global income. Thus, any income that it derives from a foreign source (say, royalty) would be taxable in India, leading to double taxation.

• Situations could arise where an individual is taxed on a global basis being a citizen, though not qualify as a resident in the state of citizenship. For instance, a US citizen, who is a tax resident in India would be subject to tax in the USA on his global income, leading to a possible double taxation.

• There could also be situations where a person is regarded as a

The foreign tax credit mechanism in the DTAA would have to be read in conjunction with theconcerned domestic tax laws specifically in the state of residence. There could also be a possibility where the domestic tax laws may provide for a tax credit mechanism even where there exists on DTAA between the state of residence and the state of source.

“resident” in more than one country. Consequently, both the countries could potentially tax the person on his global income, leading to double taxation.

• Double taxation could also arise when two countries subject the same person to tax though not being a resident of either of the countries. This could arise in triangular cases entailing a permanent establishment which carries on business in a third jurisdiction.

2.(2) Economic Double Taxation

This form of double taxation would arise when the same income is taxable in the hands of two taxpayers. This could arise, for instance, in scenarios where a transfer pricing adjustment is effected or where dividends are taxed in addition to the related profits being taxed. It may be noted that DTAAs typically do not address issues concerning economic double taxation.

3. Foreign Tax Credit Mechanisms

The following mechanism/ methods are typically adopted in conferring foreign tax credit.

3.1 Exemption Method

In this method, the country of residence exempts the income which has been taxed in the source country. Thus, the said income is not included in the taxable income in the country of residence. It would be pertinent to note that Indian

treaties do not typically follow the exemption method. However, one would find the exemption method being adopted in the India-Brazil DTAA in respect of dividend income. The related clause in Article 23(3) of the India-Brazil DTAA is as under:

“Where a company which is a resident of a Contracting State derives dividends which, in accordance with the provisions of paragraph 2 of Article 10 may be taxed in the other Contracting State, the first-mentioned State shall exempt such dividends from tax.” [Emphasis Supplied]

3.(2) Exemption with Progression Method

Under this method, the country of residence exempts the income which has been taxed in the country of source. However, in the method, the income so exempted is taken into account by the country of residence for the limited purpose of determining the rate of taxation of the balance income of the taxpayer. The said method is contained in Article 25(6) of the India-Singapore DTAA, which reads as under:

“Income which, in accordance with the provisions of this Agreement, is not to be subjected to tax in a Contracting State, may be taken into account for calculating the rate of tax to be imposed in that Contracting State”

3.(3) Credit Method

In this method, the income earned in the source country is also included in the taxable income in the country of residence. However, credit is granted by the country of residence in respect of taxes paid in the source country. If the credit is provided without any limitation, restriction or cap, the method adopted is called “full credit” method. A sample clause which elucidates the “full credit” method is contained in Article 23(2)(a) of the India-Canada DTAA, which reads as under:

“Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions - which shall not affect the general principle hereof - and unless a greater deduction or relief is provided under the laws of Canada, tax payable in India on profits, income or gains arising in India shall be deducted from any Canadian tax payable in respect of such profits, income or gains.”

However, in most cases, credit is usually limited to the tax liability on the “doubly taxed” income in the country of residence. This methodology is ordinarily referred to as “the ordinary credit” method. A sample extract of a clause (ie, Article 24(2) of the India-Malaysia DTAA) adopting the “the ordinary credit” method

is reproduced below:

“Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Malaysia, India shall allow as a deduction from the tax on the income of that resident an amount equal to the amount of tax paid in Malaysia whether directly or by deduction at source. Such amount shall not, however, exceed that part of the tax (as computed before the deduction is given) which is attributable to the income which may be taxed in Malaysia.”

3.(4) Tax Sparing Credit

Under this method, a credit is granted by the country of residence for taxes that would have been payable in the source country, but for the tax incentives/ exemption provided in the source country. The objective of such credit is to ensure that the exemption provided in the source country does not become nugatory as in the absence of such credit, the foreign tax payer would still need to pay tax in the country of residence, thereby rendering the exemption meaningless.

To understand the said provision better, I have extracted below Article 25(5) of the India-Singapore DTAA, which reads as under:

“For the purposes of paragraph 4 of this Article the term "Indian tax paid" shall be deemed to include any amount of tax which would have been payable in India but for a deduction allowed in comput-

ing the taxable income or an exemption or reduction of tax granted for that year in question

(a) Sections 10(4), 10(4B), 10(5B), 10(15)(iv), 10A, 10B, 33AB, 80-I and 80-IA, insofar as these provisions were in force and have not been modified since the date of signature of this Agreement, or have been modified only in minor respects so as not to affect their general character

(b) any other provision which may subsequently be enacted granting an exemption or reduction of tax which is agreed by the competent authorities of the Contracting States to be of a substantially similar character to a provision referred to in sub-paragraph (a) of this paragraph, if such provision has not been modified thereafter or has been modified only in minor respects so as not to affect its general character.”

3.(5) Underlying Tax Credit

Underlying tax credit is a credit available in respect of dividend income. Here, in addition to the tax paid in the source country on dividends, credit is also available in respect of the tax paid in the source country on the profits out of which the dividend is paid by the company declaring the dividends. To understand this clause better, I have extracted below Article 25(4) of the India-Singapore DTAA, which reads as under:

“Subject to the provisions of the laws of Singapore regarding

the allowance as a credit against Singapore tax of tax paid in any country other than Singapore, Indian tax paid, whether directly or by deduction, in respect of income from sources within India shall be allowed as a credit against Singapore tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of India to a resident of Singapore which owns not less than 25 per cent of the share capital of the company paying the dividends, the credit shall take into account Indian tax paid in respect of its profits by the company paying the dividends”.

3.(6) Deduction Method

Under this method, a deduction is provided in respect of the taxes paid in the source country whilst computing the income in the country of residence.

4. Indian context and key Indian judicial pronouncements in the context of Elimination of Double Taxation

In the Indian context, the power to enter into DTAA is contained in Section 90 of the Income-tax Act, 1961 (“the Act”). Section 90 of the Act grants the Central Government power to enter into DTAA in order to prevent double taxation. Further, consequent to the provisions of Section 295(2)(ha) of the Act, the Central Board of Direct Taxes (“CBDT”) has inserted Rule 128 to the Income-tax Rules, 1962 (“the

Double taxation could create tension and conflict between countries. Disputes could arise between nations as regards which nation has the right to tax a particular income or asset, which could lead to disagreements and strained diplomatic relations.

Rules”) which deals with the computation of foreign tax credit.

I have in the ensuing paragraphs some of the issues that have been adjudicated by Courts/ Tribunals in India, whilst considering the provisions of tax credit.

4.(1) Unilateral Tax Credit

The Indian tax laws also provide for unilateral relief, which is contained in Section 91 of the Act. In essence, a taxpayer is entitled to claim foreign tax credit where he has earned foreign income and such foreign income has suffered tax in any country outside India. In the context of unilateral tax credit, a burning issue in India has been the applicability of Section 91 of the Act in the context of state taxes, which are typically not covered in a tax treaty, where the entitlement to credit is provided in Section 90 of the Act. In a landmark ruling, the Mumbai Tribunal in the case of Tata Sons Limited Vs DCIT (10

Taxmann.com 87) held that credit in respect of state taxes would be admissible under Section 91 of the Act, as the treaty does not refer to state taxes. However, there is a contradictory ruling on this issue by the Delhi Tribunal in the case of Manpreet Singh Gambhir 26 SOT 208.

4.(2) Country-Wise Credit or Aggregation

In the context of Section 91 of the Act, issues have arises as regards whether the tax credit needs to be calculated separately for each source country or whether the incomes of all the countries needs to be aggregated. In this regard, the Bombay High Court in the case of Bombay Burmah Trading Corporation Limited (2003) 259 ITR 423 has held that relief has to be calculated on a country-wise basis as the provisions of section 91 of the Act requires tax rate of the source country to be compared with the Indian tax rate.

4.(3) Credit in respect of incomes not taxable in India

Issues have arisen on the tax credit available in a scenario where an income is exempted or is granted a deduction under Indian laws. There have been various judgments (for instance, Mumbai ITAT in the case of Digital Equipment India Limited (2005) 94 ITD 340 which have held that tax credit in India must be limited to the income which is “doubly taxed”. Thus, where an income was subject to a deduction of 100 percent, no tax credit was to be allowed in India. However, recently, the Mumbai Tribunal in the case of Blue Star Infotech Limited held that a mere deduction would not alter the fact that basic fact that gross amount has been charged to tax. In the said case, the Tribunal held that the non-grant of tax credit would lead to a situation of discrimination for an Indian taxpayer as a taxpayer in Japan is provided a tax sparing

credit in Japan even in the absence of payment of tax in India due to Section 10A of the Act. A similar view in favour of the taxpayer was also upheld by the Karnataka High Court in the case of Wipro Limited.

4.(4) Foreign tax credit available when MAT is applicable and a few miscellaneous issues

The said issue came up before consideration before the Mumbai Tribunal in the case of Hindustan Construction Co Limited 25 SOT 359. In the said case, it was held that where a taxpayer included the foreign sourced income whilst calculating the “book profits” for the purpose of Section 115JB of the Act, he would be entitled to relief under Section 91 of the Act on

such doubly taxed income. Questions have also arises as regards whether the timing of payment of taxes outside India is relevant for the purpose of claiming credit. On the said issue, it was held by the Mumbai Tribunal in the case of JCIT Vs Petroleum India International 26 SOT 105 that as long as the assessee discharges the onus of proving the fact that taxes have been paid in the source country, the timing as regards payment of tax is not relevant. Hence, there is no requirement to ensure payment of taxes by the end of the concerned previous year.

4.(5) Issues surrounding Rule 128 of the Rules Rule 128 has been notified

with effect from April 1, 2017 and is fraught with issues. For instance, Rule 128(8) requires an assessee to furnish Form 67 along with the proof payment/ deduction of tax in the source country. In the case of tax sparing credit, which is, in essence, a notional credit, an assessee would not be in a position to submit documentary evidence regarding payment/ deduction of tax. Hence, there is an exposure that credit could denied on account of non-compliance of Rule 128(8) of the Rules. In such a situation, one could argue that since tax sparing credit emanates from the DTAA, the said provision would override the provisions of the Rules. Hence, credit would still be available qua tax sparing credit

Rajiv Ambat Lifestyle Disorders Coach & Founder - NuvoVivo

About NuvoVivo (www.nuvovivo.com) Rajiv Ambat is the CEO of NuvoVivo, an online health & fitness company that is into medical fitness. He is a well-known speaker and author of the best-selling book - ‘The Midriff Crisis’ and lifestyle expert. Under the guidance of Mr Rajiv, his team at NuvoVivo help their clients manage/reverse lifestyle diseases like diabetes, cholesterol, fatty liver, uric acid, hypertension, PCOS, thyroid disorders, etc.

Improving Thyroid Health with Lifestyle Choices

The thyroid gland, a small butterfly-shaped organ located in the front of the neck, plays a crucial role in the endocrine system. Despite its small size, this gland has a significant impact on overall health and well-being. The primary function of the thyroid gland is to produce and release thyroid hormones—triiodothyronine (T3) and thyroxine (T4). These hormones are responsible for regulating metabolism, controlling the body's energy production, and also influencing various physiological processes.

The production of thyroid hormones is tightly regulated by the hypothalamus and pituitary gland. Any disruption in this delicate balance can lead to thyroid disorders. When

the thyroid gland fails to produce enough thyroid hormones, it results in hypothyroidism, while excess production of thyroid hormones causes hyperthyroidism. These conditions have distinct symptoms and consequences, but both can significantly impact a person's health and wellbeing. While medical treatment remains essential for thyroid disorders, lifestyle changes can significantly impact the management of thyroid disorders.

Hypothyroidism: Hypothyroidism is a condition in which the thyroid gland does not produce sufficient thyroid hormones. It is more common than hyperthyroidism and affects people of all ages, but it is more prevalent in women and older adults. Some of the common causes

of hypothyroidism include autoimmune conditions like Hashimoto's thyroiditis, surgical removal of the thyroid gland, radiation therapy, and certain medications. Symptoms of hypothyroidism can be subtle and develop gradually, making it challenging to identify in the early stages. Common symptoms include fatigue, weight gain, cold sensitivity, dry skin, hair loss, constipation, and menstrual irregularities in women. Left untreated, hypothyroidism can lead to complications like heart problems, elevated cholesterol levels, and depression.

Hyperthyroidism: Hyperthyroidism, on the other hand, is characterized by excessive production of thyroid hormones. The most common cause of hyperthyroidism

Consuming a well-balanced and nutrient-rich diet provides the necessary building blocks for thyroid hormone production and metabolism.

is Graves' disease, an autoimmune disorder that leads to the overstimulation of the thyroid gland. Other causes include toxic nodular goiter and certain medications. Symptoms of hyperthyroidism are often more pronounced and include weight loss, rapid heartbeat, anxiety, tremors, heat intolerance, increased sweating, and frequent bowel movements. If left untreated, hyperthyroidism can lead to complications such as osteoporosis, heart problems, and eye issues (in Graves' disease).

Impact of Thyroid Disorders on Health & Well-being

Thyroid disorders can have a profound impact on a person's health and overall well-being. In hypothyroidism, the body's metabolic rate slows down, leading to decreased energy levels and fatigue. This can result in weight gain and a feeling of coldness, as the body struggles to conserve energy. Additionally, hypo-

thyroidism can affect cognitive function, leading to memory problems and difficulty concentrating. Mood changes, such as depression and irritability, may also occur.

On the other hand, hyperthyroidism revs up the body's metabolism, causing increased energy levels and restlessness. This can lead to unintentional weight loss, even with a good appetite. Heart palpitations, trembling hands, and excessive sweating are common symptoms due to heightened sympathetic nervous system activity. People with hyperthyroidism may experience emotional instability, anxiety, and difficulty sleeping.

Thyroid disorders can also impact the cardiovascular system, leading to changes in heart rate and blood pressure. Untreated thyroid disorders can affect cholesterol levels and increase the risk of heartrelated complications, such as heart

disease and stroke. Moreover, thyroid disorders can have a significant effect on a person's emotional and psychological well-being. Mood swings, anxiety, and depression can be associated with both hypothyroidism and hyperthyroidism. The hormonal imbalances caused by thyroid disorders can further exacerbate pre-existing mental health conditions.

Diet for Thyroid Health

Your food choices and nutrition play a crucial role in regulating the health of the thyroid gland! Consuming a well-balanced and nutrient-rich diet provides the necessary building blocks for thyroid hormone production and metabolism. Here are some of the nutrients that play a very important role in regulating thyroid function.

Iodine: Iodine is a vital mineral required for the synthesis of thyroid hormones. Including iodine-rich foods in the diet can support thy-

roid function and prevent iodine deficiency-related thyroid disorders, such as hypothyroidism. Eggs, seaweed, etc. are excellent sources of iodine. Additionally, we get iodine through iodised salt and seafood, such as fish and shellfish. However, it's essential to avoid excessive iodine intake, as it can be detrimental, particularly for those with hyperthyroidism or autoimmune thyroid conditions.

Selenium: Selenium is a crucial mineral that plays a role in the conversion of the inactive thyroid hormone T4 to the active form T3. Adequate selenium intake can support optimal thyroid function and help balance thyroid hormone levels. Brazil nuts are one of the richest sources of selenium, and just a few nuts a day can meet the daily selenium requirement for most individuals. Other sources of selenium include seafood, such as tuna and shrimp, as well as whole grains, nuts, and seeds.

Omega-3 Fatty Acids: Omega-3 fatty acids are essential for overall health and can benefit thyroid function. These healthy fats reduce inflammation in the body, which is beneficial for individuals with autoimmune thyroid conditions like Hashimoto's thyroiditis. Fatty fish, such as salmon, mackerel, and sardines, are excellent sources of omega-3 fatty acids. For vegetarians and vegans, plant-based sources of omega-3s include flaxseeds, chia seeds, and walnuts. Incorporating these foods into the diet not only supports thyroid health but also offers numerous other health benefits.

Zinc: Zinc is necessary for the synthesis and release of thyroid hormones. It is involved in the production of thyroid-stimulating

hormone (TSH) and helps maintain the health of the thyroid gland. Foods rich in zinc include oysters, beef, lamb, chicken, nuts (e.g., cashews, almonds), seeds (e.g., pumpkin seeds), and legumes (e.g., chickpeas, lentils).

Iron: Iron is necessary for the binding and transport of thyroid hormones in the blood. Without sufficient iron, the synthesis and function of thyroid hormones may be impaired, leading to potential disruptions in thyroid function and metabolism. Iron deficiency, particularly in women, can lead to hypothyroidism. Good sources of iron include red meat, poultry, fish, spinach, lentils, tofu, and fortified cereals.

Vitamin D: Vitamin D is involved in the regulation of the immune system and may play a role in thyroid function. Some studies suggest that vitamin D deficiency might be linked to autoimmune thyroid disorders. The primary source of vitamin D is sunlight exposure. Foods such as fatty fish (e.g., salmon, mackerel), fortified dairy products, and fortified plant-based milk also provide vitamin D.

Antioxidant-Rich Foods: Antioxidants help protect the body from oxidative stress and inflammation, which can be beneficial for individuals with thyroid disorders. Vitamin C, vitamin E, and beta-carotene are powerful antioxidants found in various fruits and vegetables. Berries, citrus fruits, kiwi, and bell peppers are rich sources of vitamin C, while nuts, seeds, and spinach are excellent sources of vitamin E. Betacarotene is the precursor to active Vitamin A and is abundant in orange and yellow fruits/vegetables, such as carrots, sweet potatoes, pumpkins, mangos and apricots. Including a

colorful array of fruits and vegetables in the diet ensures a diverse intake of antioxidants and supports overall thyroid health.

While these nutrients are crucial for thyroid health, excessive intake of certain nutrients, such as iodine, can be harmful. It's best to obtain these nutrients through a well-balanced diet rather than relying on supplements unless specifically advised by a healthcare professional. A varied and nutrient-rich diet that includes a wide range of fruits, vegetables, whole grains, lean proteins, and healthy fats can provide the necessary nutrients to support optimal thyroid function and overall health.

Foods to Limit or Avoid for Thyroid Health

Goitrogenic Foods: Goitrogens are compounds found in certain foods that can interfere with thyroid hormone production by blocking iodine uptake. While these foods are generally safe to eat in moderation, individuals with thyroid disorders, especially those with hypothyroidism, may benefit from limiting their intake. Cruciferous vegetables, such as broccoli, cauliflower, cabbage, and kale, contain goitrogens. However, cooking these vegetables well can help reduce the goitrogenic effect, making them safer to consume for those with thyroid disorders. Soybased foods, including tofu and soy milk, are also goitrogenic and may need to be limited in certain cases.

Processed Foods and Excessive Sugar: Highly processed foods, particularly those high in refined sugars, can negatively impact thyroid health and overall well-being. These foods often lack essential nutrients and may contribute to weight gain and inflammation, both of which can exacerbate thyroid disorders.

Refined sugars can also lead to blood sugar fluctuations and energy crashes, affecting mood and energy levels. Opting for whole, unprocessed foods and reducing added sugars in the diet can support stable blood sugar levels and promote better thyroid function.

Caffeine and Alcohol: Caffeine and alcohol can affect thyroid hormone levels and interfere with the absorption of certain nutrients, such as calcium and magnesium. Excessive caffeine intake may lead to sleep disturbances and worsen stress levels, which can negatively impact thyroid health. Similarly, excessive alcohol consumption can impair liver function, affecting the conversion of thyroid hormones and their overall metabolism. Moderation is key when it comes to caffeine and alcohol consumption, and some individuals with thyroid disorders may benefit from limiting or avoiding these substances altogether.

Exercise for Thyroid Wellness

Physical activity influences the endocrine system, including the thyroid gland, and can help regulate hormone levels. Exercise promotes the production of certain hormones, such as endorphins, which can improve mood and reduce stress, indirectly benefiting thyroid health.

One of the primary benefits of exercise for individuals with thyroid disorders is its positive effect on metabolism. Engaging in physical

activity can boost metabolic rate and increase energy expenditure, which may be particularly beneficial for those with hypothyroidism, as they often experience a slower metabolism. Additionally, exercise supports weight management, as weight fluctuations are common with both hypothyroidism and hyperthyroidism.

A combination of aerobic (cardio) exercises, weight training and yoga is suggested for managing overall health. All these three varieties of exercises have a positive impact, but their physiological effects on the body may vary slightly. For example, cardio increases heart rate and supports heart health, while weight training facilitates muscle hypertrophy and is more effective in improving insulin sensitivity. Yoga and mind-body exercises on the other hand are particularly beneficial to manage autoimmune conditions. These exercises focus on relaxation, stress reduction, and mindfulness, which can help manage stress hormones and improve overall well-being.

It is hence advisable to do a combination of all three types of exercises to enjoy the benefits of all three.

Managing Stress and Improving Sleep

Stress and sleep are closely interconnected and play significant roles in thyroid health. Chronic stress can disrupt the delicate balance of the hypothalamic-pituitarythyroid axis, leading to imbalances

in thyroid hormone production. The body's stress response triggers the release of stress hormones, such as cortisol, which can interfere with the conversion of the inactive thyroid hormone T4 to the active T3 form. As a result, stress-induced hormonal imbalances can exacerbate thyroid disorders, particularly in individuals with autoimmune thyroid conditions.

Moreover, stress affects sleep quality and quantity. Prolonged or chronic stress can lead to sleep disturbances, such as insomnia or difficulty falling and staying asleep. Sleep deprivation can further elevate stress levels, creating a vicious cycle that impacts both physical and emotional health. Inadequate sleep can affect hormonal regulation, including thyroid hormones, leading to disruptions in metabolism and energy levels.

Regular meditation practice can help calm the mind, reduce stress, and promote relaxation. Deep breathing techniques, such as diaphragmatic breathing or box breathing, can activate the body's relaxation response and lower stress levels. Practicing deep breathing throughout the day or before bedtime can promote a sense of calm and reduce anxiety. Yoga which combines physical postures with breathwork and meditation, makes an excellent holistic practice for stress management apart from improving flexibility and enhancing overall well-being

Dolly Maria

Dolly Maria is founder of THE IGNIST, a training company born out of a noble cause and spirit. She holds a decade long experience being a passionate mentor and entrepreneur.

By the end of the day, the eternal elements of wisdom, inner peace and joy are what we need to remain grounded in this human form and fulfil our purpose here.

Every Strike Brings You Closer To The Next Home Run!

Life goes through a neverending metamorphosis. There are specific patterns that emerge out of this cycle. Humanbeings might succumb to toxic patterns that affect us in realising our full potential. The crux here is to learn from the experiences, understand the essence of the pattern, choose at the crossroads, correct the mistakes, surrender to the process, change self and try again. Every living being experiences several kinds of deaths and rebirths in its lifetime. A positive mindset helps survive it all. Unlearning and relearning is the key here to self-growth and personal development further.

When you go through traumatic experiences in life, it can create an undesired psychological effect or imprint in your brain that can adversely cause your future reactions/ responses to your career and personal circumstances. Our brains were originally wired for dangerous environmental threats, and coping with modern day threats can be trickier for the brain. In this technological era, when we are exposed to several others facets of the challenges of life, the original fight or flight response

itself wouldn't be enough to tackle the obstacles. In this new age, we are demanded to be multitasking, to grow out of our comfort zone, have several skills that keep you motivated and going. Personal growth, thus is an ongoing continuous process that should take its root from a very early age in life, mostly shaped by our immediate family, teachers and surroundings we are raised in. However, we understand now that we tend to understand the entire dynamics of the process only in a later stage of life with the help of our adult ego, to know what it takes to choose the right steps for success in life. Everything starts with the intense desire to grow and achieve. Your goals and wishes are what makes you realise things for you. Your thought is the very seed that grows into that enormous tree later in life. It is indeed imperative then to nurture that seed well inorder to see it grow into its full potential. Every human being in their lifetime is posed with great challenges and obstacles that can hinder the growth of the seed, just like weeds that grow along. It is important not to be distracted by it and to stay focused on the end goal.

Personal growth always is a winding road, which requires a lot of assistance from self, books, others, circumstances, etc. To reach our highest potential desired, it is important to grow emotionally and mentally as well.

It is indeed a mental, physical and spiritual transformation. As Maslow puts it, it is the roadmap to attaining self-actualization and achieving your highest self-fulfilment. Understanding what you are capable of and what's waiting for you is vital here. Today, we all tend to be involved in the very chaos of this current world which can be very misleading and confusing at the same time. The crazy competition and comparison game can sometimes take you off-track, however staying grounded always helps in becoming assertive, focused and productive. Improving on your emotional intelligence, adding up to your repertoire on the skills need at your workplace, expanding your vital mental capacity, adding up physical endurance n health, bettering your social skills and becoming more self-aware helps in the over personal development, which helps in closing into your

goals for life. It definitely helps you inturn gain inner peace, love and joy. By the end of the day, the eternal elements of wisdom, inner peace and joy are what we need to remain grounded in this human form and fulfil our purpose here.

When we study life in general, we understand that personal growth always happens via major change. Accepting and embracing change is the first step towards self-growth. Without transformation, we won't be able to attain the level of growth we aspire for. Growing through pain and challenges, being resilient to the forces outside of your control, being open to the unknown, expecting the unexpected and seeking external help will always facilitate and accelerate transformative growth. Always try to write down, draw and visualise what you want to achieve. Having a dream board helps. If you can find accountability partners in your journey to success, they also will be instrumental in aiding you faster

growth. Because personal growth always doesn't have to be a lonely ride – you can always find a perfect partner or partners who can make this journey enjoyable for you. The road to success doesn't always have to be the most difficult too – it all depends on how you perceive it to be. It is not what you see, it is how you choose to see it. The roads will always have bumps, twists n turns n accidents, but your response to what happens is the only thing that matters eventually. At any point of time, you can always choose to start again. Remember to look back and be grateful for how far you've come already. Know that you are strong enough to ride this road, and overcome the many hurdles you've crossed already, you survived so far and are determined to reach the destination at any cost. In this new world, we are navigating this new normal.

Your thoughts, actions, feelings and persistence together make it happen. When it is in

the initial planning phase, do not insist it to happen all at once or suddenly. Every seed has its own time for growth. Every goal and map has its own course of journey. Every food you order at a restaurant takes its separate time as per the dish you've ordered. Hence, always be mindful of the dream you have in your mind. Jot down the requirements the dream takes to materialise. You need to transform yourself accordingly and as per the twists n turns in the road. Never be adamant to stick on with the original plan nor be resistant to change. Be open in the process of learning, correcting and healing. Your potential keeps on expanding as you move towards it; more closer you are it demands the most transformation from you. The results eventually will be miraculous. The wait will always be worth it. Personal development is always a “choice”. Like George Elliot says, “It is never late to be who you might have been”. Your happy new chapter is waiting for you

vivo Y78 Plus

Rs . 19,090 (approximately)

 Android v13

 6.78 inches (17.22 cm) Display

 50 MP + 2 MP Primary Cameras

 8 MP Front Camera

 8 GB RAM

 128 GB Internal Memory

 5000 mAh Battery Capacity

Honor 90

Rs. 29,290 (approximately)

 Android v13

 6.7 inches (17.02 cm) Display

 200 MP + 12 MP + 2 MP Primary Cameras

 50 MP Front Camera

 12 GB RAM

 256 GB Internal Memory

 5000 mAh Battery Capacity

Asus ZenFone 10

Rs. 71,390 (approximately)

 Android v13

 5.9 inches (14.99 cm) Display

 50 MP + 13 MP Primary Camera

 32 MP Front Camera

 8 GB RAM

 256 GB Internal Storage

 4300 mAh Battery Capacity

vivo V29

Rs. 32,990 (approximately)

 Android v13

 6.78 inches (17.22 cm) Display

 50 MP + 8 MP + 2 MP Primary Camera

 50 MP Front Camera

 8 GB RAM

 256 GB Internal Storage

 4600 mAh Battery Capacity

Beauty's Best-Kept Secret: The Incredible Beauty Benefits of Vitamin D!

Beauty isn't just about superficial appearances; it goes deeper, delving into the realms of holistic wellbeing. We often hear about the importance of Vitamin D for strong bones and a robust immune system, but did you know that this sunshine vitamin also plays a crucial role in enhancing your natural beauty? In this illuminating article, we will unravel the beauty benefits of Vitamin D and discover an array of delicious food items that can infuse your body with this beauty-boosting nutrient. The Beauty Benefits of Vitamin D:

1. Glowing Skin: Vitamin D is a potent antioxidant that helps combat free radicals, reducing oxidative stress and promoting youthful, radiant skin. It aids in skin cell regeneration, leaving you with a glowing com-

plexion and a more even skin tone.

2. Strong Hair: Vitamin D plays a crucial role in stimulating hair follicles, resulting in stronger, healthier, and lustrous locks. It may even help reduce hair loss and promote hair growth, ensuring your crowning glory looks its best.

3. Nails to Envy: Brittle and weak nails can be a thing of the past with Vitamin D. It fortifies your nails, making them less prone to breakage and promoting growth for nails you'll be proud to show off.

4. Acne Alleviation: Vitamin D exhibits anti-inflammatory properties, which can be beneficial for those struggling with acne. By reducing inflammation, it helps soothe and calm acne-prone skin, potentially leading to a clearer complexion.

5. Age-Defying Effects: As a natural anti-aging ally, Vitamin D

can aid in the reduction of fine lines and wrinkles, maintaining skin elasticity and firmness. Embrace your age gracefully with the support of this potent vitamin.

Foods Rich in Vitamin D:

1. Fatty Fish: Salmon, mackerel, and sardines are excellent sources of Vitamin D. Enjoy a delicious grilled salmon or a savory mackerel salad to savor the beauty benefits.

2. Egg Yolks: Incorporate egg yolks into your diet for a versatile Vitamin D boost. Whether scrambled, poached, or in an omelet, eggs are an easy addition to your beauty regimen.

3. Fortified Foods: Many food items such as milk, orange juice, and cereals are fortified with Vitamin D, making it simpler to meet your daily requirements.

4. Mushrooms: Certain varieties of mushrooms, such as shiitake and maitake, are not only delectable but also great sources of Vitamin D. Add them to stir-fries, soups, or salads for a flavorful nutrient boost.

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5. Cod Liver Oil: If you're looking for a potent dose of Vitamin D, consider adding cod liver oil to your daily routine. A small spoonful can go a long way in supporting your beauty journey.

Dr. Elizabath Chacko, MD-Kalpana International

The Sun-Kissed Connection:

The most natural way to boost Vitamin D levels is by basking in the sun's warm embrace. Spending some time outdoors, especially during sunny days, allows your skin to synthesize Vitamin D naturally. However, it's crucial to strike a balance and not over-

expose your skin to harmful UV rays. A few minutes of sun exposure without sunscreen early in the morning or late afternoon is usually sufficient.

Vitamin D is more than just a nutrient; it's your key to unlocking beauty from within. Embrace the beauty benefits of Vitamin D and let your natural radiance shine

through. By incorporating Vitamin D-rich foods into your diet and getting a healthy dose of sunlight, you can embark on a beauty journey that transcends the surface and embraces your inner glow. So, step into the sunlight, savor those delicious Vitamin D-rich foods, and watch as your beauty blossoms like never before!

Krabi, Thailand, is a destination that truly offers something for everyone. Whether you seek relaxation on pristine beaches, thrilling adventures amid stunning landscapes, or an immersion into Thai culture and heritage, Krabi has it all.

Krabi: Thailand's Enchanting Tropical Haven

Nestled on the Andaman Sea's western coast, Krabi is a breathtaking province in southern Thailand that boasts unparalleled natural beauty, picturesque landscapes, and a myr-

iad of attractions that leave visitors awestruck. With its pristine beaches, lush jungles, limestone cliffs, and turquoise waters, Krabi has emerged as a tropical paradise and a popular destination for travelers seeking tranquility and

adventure alike. Join us as we delve into the rich tapestry of experiences that Krabi has to offer, blending adventure, relaxation, culture, and sustainability into an unforgettable sojourn that will leave you yearning to return time

For those with an appetite for adventure, the Khao Khanab Nam Caves are a must-visit. These striking twin limestone hills, rising dramatically from the ground, house impressive caves with stunning stalactites and stalagmites.

and again.

1. Natural Wonders and Beaches

Krabi's scenic splendor can captivate even the most discerning traveler. Stretching along the Andaman coast, the province offers visitors an opportunity to unwind and embrace the soothing rhythms of nature. One such gem is Railay Beach, accessible only by boat, surrounded by towering limestone cliffs and pristine waters, making it a haven for rock climbers and beach lovers alike. The secluded coves and hidden lagoons add an air of mystery to the landscape, making it a photographer's dream.

Ao Nang Beach, another popular spot, serves as the main tourist hub with a wide range of accommodations, restaurants, and water activities. From beachfront resorts to budget-friendly bungalows, Ao Nang caters to all kinds of travelers. The beach also offers stunning views of

the Andaman Sea's sunset, creating a romantic ambiance that enthralls couples and honeymooners.

2. Limestone Caves and Emerald Pools

Beyond the beaches, Krabi reveals a treasure trove of natural wonders waiting to be explored. The Thung Teao Forest Natural Park, a verdant paradise, is home to the Emerald Pool, one of Krabi's most iconic attractions. Surrounded by lush greenery, the Emerald Pool entices visitors with its crystal-clear waters, creating an ethereal ambiance that lures swimmers and nature enthusiasts alike. A short hike through the dense jungle leads to the equally enchanting Blue Pool, a natural hot spring with mineral-rich water, perfect for a soothing dip.

For those with an appetite for adventure, the Khao Khanab Nam Caves are a must-visit. These striking twin limestone hills, rising dra-

matically from the ground, house impressive caves with stunning stalactites and stalagmites. A boat ride along the Krabi River takes visitors to this geological wonder, where they can delve into the region's geological and historical significance.

3. Krabi's Iconic Islands

Krabi's charm extends far beyond its mainland, as it is renowned for its captivating island clusters. The Phi Phi Islands, made famous by the movie "The Beach," are a short boat ride away and epitomize the idyllic tropical paradise, with azure waters, coral reefs, and verdant cliffs. Maya Bay, located on Phi Phi Leh Island, is a picturesque cove framed by towering limestone cliffs and offers incredible snorkeling opportunities.

Koh Lanta, a more laid-back island, attracts travelers seeking tranquility and authentic local experiences. With its long stretches of sandy beaches, charming fishing vil-

lages, and lush mangroves, Koh Lanta offers a glimpse of traditional Thai life. Visitors can explore the island's rich marine life through snorkeling, diving, or even take a boat tour to neighboring islands for a memorable day trip.

4. Thrilling Adventure Opportunities

For adventure enthusiasts, Krabi does not disappoint. The towering limestone cliffs that define the region serve as a world-class rock climbing destination, catering to both beginners and seasoned climbers. Railay Beach, with its diverse range of climbing routes, is a favorite spot for climbers from all over the world. The adrenaline rush from scaling these natural formations is heightened by the breathtaking views from the top.

The warm, clear waters make snorkeling and diving experiences unforgettable, revealing an underwater world teeming with marine life and vibrant coral reefs. Popular dive sites like Hin Daeng and Hin Muang offer the chance to encounter manta rays and whale sharks, leaving divers in awe of nature's wonders.

Additionally, kayaking through mangroves and exploring hidden sea caves add a sense of exploration and excitement to the journey. These guided tours take visitors through the serene mangrove forests, allowing them to witness the diverse ecosystem of this fragile coastal environment.

5. Rich Cultural Heritage

Krabi is not just a natural wonderland; it also boasts a rich cultural heritage that reflects the traditions and lifestyle of the locals. Visiting the Wat Tham Sua, or Tiger Cave Temple, rewards travelers with panoramic views of Krabi from the top of a hill after climbing more than a thousand steps. The temple's main attraction is the golden Buddha statue, but the journey to the top is equally rewarding, offering a glimpse

of Buddhist practices and the opportunity to observe monks in peaceful contemplation.

The province also hosts vibrant local markets where visitors can sample delicious Thai cuisine, shop for unique handicrafts, and interact with the warm and friendly locals. Exploring the markets provides an opportunity to experience the authentic flavors of Thai street food and discover handmade souvenirs, textiles, and artwork that make for cherished keepsakes.

6. Eco-Tourism Initiatives

In recent years, Krabi has embraced eco-tourism and sustainable practices to preserve its natural treasures for generations to come. Efforts are being made to minimize the impact of tourism on delicate ecosystems, including coral reefs and mangrove forests. Travelers can participate in beach clean-up programs and support local businesses that prioritize sustainable practices, contributing to the preservation of this natural paradise.

Discover the Hidden Gems of this Paradise

Krabi, Thailand, is a destination that truly offers something for everyone. Whether you seek relaxation on pristine beaches, thrilling adventures amid stunning landscapes, or an immersion into Thai culture and heritage, Krabi has it all. The province's majestic limestone cliffs, clear blue waters, and vibrant marine life make it an unrivaled paradise for nature lovers and adventure seekers alike.

As Krabi continues to evolve as a responsible and sustainable tourism destination, there is no doubt that it will remain a top choice for travelers seeking a slice of heaven on Earth. Embark on a journey to Krabi and discover the magic of this tropical wonderland, where nature's marvels and warm hospitality converge to create an unforgettable experience of a lifetime

Vivek Venugopal is one of India’s top automotive writers with over a decade’s experience in road-testing and reviewing cars. He is currently the Editor of Quarter Mile magazine and a columnist in several leading magazines and newspapers. He is also a highly sought after consulting engineer and market analyst for many automobile manufacturers.

Honda Elevate

Honda took its sweet time to get to the midsize SUV party but as the saying goes, it’s better late than never. The segment has seen the demise of the Duster which started it, Nissan Kicks which kicked the bucket too soon, two generations of the Creta, a facelift of its immediate relative – the Seltos, the addition of the MG Astor and the twins Grand Vitara, Hyryder and the Taigun, Kushaq. Honda did try its hand with the BRV earlier, but that was more of a kitted out MPV than a proper crossover.

Unlike the BRV which was a stretched Brio platform, the Elevate is based on the City. It is quite tall at 1,650mm and has a class-leading

ground clearance of 220mm. That coupled with the butch front end gives it good road presence. The vertical grille and high bonnet line give it a proper two box look. The side profile is less dramatic but the 17 inch wheels make it look well balanced. The rear has an extended tail lamp that makes it look wider. The overall design isn’t like any Honda we have seen, and isn’t very exciting but for most buyer’s this will do the job. The 2,650mm wheelbase is 50mm more than the City’s and the 5.2 metres turning circle is better than the City.

Step inside the Elevate and the cabin looks just as ordinary as the exteriors. It is a bit old school with mock wood insert and some alu-

The Elevate’s seats are simply the best with generous underthigh support all around and finely judged foam density, which is not too hard and not too soft.

minium trim to lift the cabin ambience. The general cabin quality might feel ordinary, but everything feels built to last. The switches feel tactile and thankfully Honda has left a few buttons intact for essential functions instead of moving everything to the touchscreens like everyone else these days. There are a lot of carry-over items from the City, like the steering wheel, control stalks and window switches, but unlike the City, which gets one-touch operation for all windows, on the Elevate, it’s only the driver’s side window that has this function. The Elevate also loses rain-

sensing wipers and LED cabin lights, which the City in its topmost trim has. There’s no 360-degree camera or no front parking sensors either, and no panoramic sunroof or cooled seats.

What you get in the infotainment department is a 10.25 inch screen with basics like Apple CarPlay and Android Auto, wireless charging. The part digital instrument cluster, which gets a classic speedo dial, looks a bit dated, but the 7-inch TFT colour multi-information display packs quite a lot of information and functions, some of which – like key-

less access, lighting, door operation and the ADAS Suite called Honda Sensing – can be customised.

This brings us to ADAS functions in the Elevate, which include a Collision Mitigation Braking System, Lane Keep Assist, Adaptive Cruise Control, a Road Departure Mitigation System, and a Lead Car Departure Notification System that alerts you when the vehicle in front starts moving. You also get an Auto High Beam function, which automatically switches between low and high beams.

The Elevate’s seats are simply the best with generous underthigh support all around and finely judged foam density, which is not too hard and not too soft. At the rear, generous headroom and legroom provide ample comfort allows for a nice and upright seating position. Following a common Honda design feature, the floorboard slopes upwards beneath the front seats, serving as a footrest. The cabin’s width may be restricted but

it feels spacious when you are inside. The 458-litre boot is also the biggest in its class.

The Elevate gets the tried and tested 1.5 litre iVTEC with a CVT automatic and 6-speed manual transmission options. It’s the same engine that does duty in the City and there is no Hybrid version for the Elevate. The Elevate is 150 kilos heavier than the city and to compensate for that, the first, second gears and the final drive have been made shorter. The engine makes 118bhp and 145Nm, but you have to rev it to get the best out of it. Even though drivability is good, it feels a bit dull at low revs, the lack of torque evident when you move off. Power really comes in only above 4000 revs well, and then it starts to become very loud inside the cabin. The manual, gearbox is slick, but the CVT is the one to get if you want to drive it in the city. That one gets too loud when you want to quickly overtake someone.

Where the Elevate shines is in the ride and handling balance. Unlike the Creta which is too soft and the Seltos which is too stiff, this one gets the proper balance. The steering is accurate, delightfully light at low speeds and weights up progressively. There is very little body roll, the brakes are good, even though they are only drums at the rear. The ride quality was also great for the broken roads we experienced in Udaipur for this drive.

It may not have the bells and whistles of the rivals or the quick turbo petrol engines or the efficient hybrid powertrains, but the Elevate’s breadth of abilities are still worth considering. It has the proven, old school mechanicals, the friendly handling, the comfortable ride quality and is easy to live with on a day to day basis. Most people who want a fuss-free car and are upgrading from a Jazz, WRV or last gen City might find the Elevate suitable for their needs. Now it all boils down to how Honda prices it

"Bawaal" is a captivating and emotionally charged Indian romantic drama that strikes all the right chords. Directed by Nitesh Tiwari and produced by Sajid Nadiadwala and Ashwiny Iyer Tiwari, the film delivers a poignant tale of love, struggles, and self-discovery. Varun Dhawan and Janhvi Kapoor's brilliant performances as the troubled married couple, Ajay Dixit and his wife, are the heart and soul of the movie. The narrative delves into Ajay Dixit's life, a high school teacher whose obsession with his image leads to a series of personal and professional setbacks. Nitesh Tiwari's direction is commendable as he skillfully weaves a thought-provoking plot filled with emotional depth and relatable characters. The chemistry between Varun Dhawan and Janhvi Kapoor is palpable, making their characters' struggles all the more heartwrenching. "Bawaal" is an enthralling cinematic experience that showcases the transformative power of love and self-realization. Nitesh Tiwari's direction, combined with outstanding performances from the lead actors, makes this film a must-watch for anyone seeking a touching and thought-provoking story about life's true essence.

Neeyat

"Neeyat" is a riveting and masterfully crafted Indian mystery film that keeps audiences on the edge of their seats from start to finish. Director Anu Menon weaves a captivating tale of intrigue and suspense, leaving no room for predictability. The film's impressive production values and gripping storyline make it a definite must-watch for any movie enthusiast. Vidya Balan's portrayal of Detective Mira Rao is nothing short of brilliant. Her impeccable performance brings depth and authenticity to the character, making her the heart and soul of the film. The ensemble cast, including Ram Kapoor, Rahul Bose, Dipannita Sharma, Shashank Arora, Shahana Goswami, Neeraj Kabi, and Amrita Puri, delivers stellar performances that add layers of complexity to the narrative. Each actor brings their A-game, making their characters feel relatable and engaging. "Neeyat" is an enthralling cinematic masterpiece that showcases the best of Indian cinema. Mystery lovers and movie enthusiasts alike will find themselves thoroughly satisfied and intrigued by this gripping tale of motives and deception.

directed by Piyush Gupta, is a heartwarming and inspiring tribute to the culinary iconoclast, Tarla Dalal. The film beautifully captures the essence of Tarla's journey during the early liberalization period, highlighting her role in empowering women through the art of cooking. With a captivating narrative, the movie takes us on a remarkable slice-of-life journey of India's most iconic home chef. Tarla Dalal's story is one of resilience, determination, and breaking societal norms. Her bestselling cookbooks and cookery show are just a glimpse of her incredible accomplishments. The film goes beyond the surface, delving into the silent but powerful women empowerment movement that occurred during the 70s and 80s, portraying how Tarla became a catalyst for countless women to realize their dreams through the world of food. "Tarla" is a delightful and uplifting cinematic experience that celebrates the legacy of a remarkable woman and her contribution to women's empowerment in India.

Barbie, the 2023 American fantasy comedy film, is an absolute triumph that beautifully brings to life the cherished Barbie fashion dolls by Mattel. Director Greta Gerwig's visionary approach infuses the movie with a perfect blend of nostalgia and modern storytelling, ensuring a captivating experience for both long-time fans and newcomers alike. At the heart of the film are the stellar performances by Margot Robbie as Barbie and Ryan Gosling as Ken. Their chemistry is electric, and they skillfully portray the iconic characters' journey of self-discovery following an existential crisis. The ensemble cast is nothing short of phenomenal, with America Ferrera, Kate McKinnon, Issa Rae, Rhea Perlman, and Will Ferrell delivering memorable and charismatic performances that enhance the film's charm and wit. What truly sets Barbie apart is the way it cleverly weaves fantasy elements into the narrative, creating a mesmerizing world that will leave audiences enchanted. Above all, Barbie is a celebration of individuality and the power of embracing one's true self, making it not just a delightful family movie but also a profound and inspiring cinematic experience for everyone.

"Tarla,"

Tarla

Barbie

Author : Shari Lapena

Price : `1,779 (Hardcover)

Everyone Here is Lying Hello Stranger

"EveryoneHere is Lying" by Shari Lapena is a gripping and suspenseful tale that delves deep into the dark secrets lurking within a seemingly safe community. The sudden disappearance of nine-year-old Avery Wooler sends shockwaves through Stanhope, unraveling a web of deceit and hidden truths. Lapena masterfully weaves a compelling narrative that keeps readers on the edge of their seats from start to finish. The character development is commendable, as we witness the façade of seemingly ordinary neighbors crumble to reveal their true selves. Each chapter serves as a breadcrumb, leading us through a labyrinth of lies and deception, making it difficult to trust anyone. As the search for Avery intensifies, secrets begin to surface, leaving readers questioning the authenticity of each character's account. The suspense reaches its peak as the story unravels in an unexpected twist that leaves us gasping for breath. Lapena's writing style is fluid and engaging, effortlessly drawing readers deeper into the heart of the mystery. Lapena keeps readers guessing until the final page, leaving us haunted by the lingering question: Can we ever truly know the people around us? This suspenseful journey is sure to linger in the minds of readers long after the book is closed.

Author : Elin Hilderbrand

Price : `1,373 (Paperback)

"HelloStranger" by Katherine Center presents an engaging, albeit predictable, romance that charms readers with its cute and quirky premise. The story follows Sadie, a talented artist whose dreams are suddenly interrupted by an unforeseen brain surgery, leaving her with face blindness. Determined to conceal her condition, she navigates her way through an art competition while also juggling her love life. Center's writing style is fluid and easy to follow, making it a quick and enjoyable read. Sadie's struggle to paint without seeing faces adds a layer of depth to the story, paralleling her personal life's complexities. The blend of art and romance weaves a unique thread throughout the narrative, making it stand out from typical love stories. Overall, "Hello Stranger" is a delightful escape when you seek a light and undemanding romance. Although the storyline might stretch believability, the book's charm lies in its ability to whisk readers away into a world of love, art, and unexpected connections. If you're in the mood for a sweet and heartwarming read-it-and-forget-it story, this book is sure to deliver.

Beyond the Story

Author : BTS and Myeongseok Kang

Price : `1,733 (Hardcover)

"Beyondthe Story" by BTS and Myeongseok Kang takes readers on an enthralling journey through the extraordinary rise of the global phenomenon that is BTS. This official book offers an intimate and captivating insight into the lives of the seven members, delving deep into their trials, triumphs, and everything in between. With a decade-long legacy, BTS has undeniably revolutionized the K-Pop industry, and this book beautifully captures the essence of their transformative journey. Kang's interviews with the band members provide never-before-heard anecdotes and emotions, allowing readers to connect with the group on a personal level. The book skillfully explores the challenges they faced as young artists and how their unwavering passion and dedication brought them unparalleled success. "Beyond the Story" is a must-read for both die-hard ARMYs and those curious about the global K-Pop sensation. It goes beyond the glitz and glamour, painting a vivid picture of the relentless hard work, creativity, and camaraderie that defines BTS. Engaging, inspiring, and heartwarming, this book is a testament to the incredible journey of BTS and a celebration of their unbreakable bond with their fans worldwide.

Crook Manifesto

Author : Colson Whitehead

Price : `1,797(Hardcover)

In"Crook Manifesto," Colson Whitehead skillfully continues the captivating tale of Ray Carney, taking readers on a thrilling journey through the tumultuous 1970s. Set against a backdrop of a city ravaged by violence, Ray attempts to leave his criminal past behind and embrace a legitimate life. However, fate has other plans, and a favor from a police contact drags him back into the dangerous world he tried to escape. Whitehead's masterful storytelling keeps the pages turning as we follow Ray's struggles to break free from the clutches of his criminal past while navigating the counterculture scene of the 1970s. The novel expertly weaves together themes of redemption, loyalty, and the enduring impact of one's choices. "Crook Manifesto" is a gripping and immersive read, blending crime, drama, and historical fiction seamlessly. Whitehead's prose is as sharp as ever, drawing readers into the heart of Ray's journey with every sentence. This book is a worthy follow-up to his bestseller "Harlem Shuffle," proving once again why Colson Whitehead is a literary force to be reckoned with.