Evelyn Hooker Essay Example | Topics and Well Written Essays - 500 words

Evelyn Hooker - Essay Example was that gays and lesbians are essentially maladjusted persons who need the help of society to be re-integrated and to have normal lives like most people. Her personal and professional life was influenced to a big extent by her mentor with name of Prof. Karl Muenzinger who encouraged her to pursue further studies on behaviorism, in particular the sub-topic of homosexuality. Her interest in this particular subject was due to her making friends with one of her students (name was Mr. Sam From) who was homosexual and challenged her to study him and other homosexuals to disprove commonly-held notions. Her various experiments disproved homosexuals as socially maladjusted people; her studies in effect showed this group to be well adjusted socially no different from the general population. Her studies were used by the gay rights movement to promote their own advocacies. Her personal life starting from her high school years, through college, to the masters program and eventually, the doctorate program influenced her research work because she saw all these as a way to get out of poverty and the drudgery of house work. She was quite lucky to be acquainted with professors who encouraged her to do groundbreaking research work but by her own admission, she did the research more out of curiosity and empathy. Her anonymous fellowship for a year of study in Europe gave her valuable insights to the events happening there at that time, specifically the persecution of the Jewish people at the hands of Hitler and Nazi Germany. She further traveled to Russia at around this time also and saw with her own eyes and through direct experience social injustices such as the rampant and overt discrimination against certain ethnic minorities. This gave her impetus to focus her studies on clinical psychology which gave birth to her almost exclusive concentration on the study of homosexuality in which this group of people are discriminated against as deviants. A turning point in her career

Ocean Depth Probe Essay Example | Topics and Well Written Essays - 1500 words

Ocean Depth Probe - Essay Example Electromagnetic Compatibility is the capability of electrical and electronic systems, equipments, and devices to operate in their intended electromagnetic environment within a defined margin of safety, and at design levels or performance, without suffering or causing unacceptable degradation as a result of electromagnetic interference (Electronic Project Design 2009). So, various aspects of the Ocean including the natural earth magnetic field at certain depth and the unnatural magnetic fields caused due to human being for their different installment of instruments have to be sorted out so that no interferences occur at the time of ocean depth probe. All types of equipments and systems must be designed to meet electromagnetic compatibility (EMC) specifications. To achieve this aim, special design techniques are necessary. Their effective use in practical applications depends on the understanding of the underlying physical principles. EMC problems involve complex electromagnetic interactions and hence can only be tackled effectively by a combination of experimental and numerical tools (Christopoulos 1992, pp. 239-247) At the time of investigation of the depth of ocean, using the different techniques to explore the ocean for various purposes the movement of the sound wave in the different level of water is different, depending upon the nature of the water quality and various objects and animal present at particular level. Thigpen et. al (1985) have find out that "in marine seismic exploration, an acoustic source disposed beneath the water surface generates a signal which is reflected from layers beneath the ocean floor and received by hydrophones connected to a remote recording unit." The further investigation explains that "the received reflected signal provides information about the subsurface characteristics of the earth" (Thigpen, B B et al. 1985). This production of sound may interfere if not used properly for the investigation. In an experimental report find out by Thigpen et. al. (1985) shows that "conventional acoustic sources used in marine exploration consist of an array of many air guns or water guns fired simultaneously at pre-selected time intervals." Explaining the effects by this experiment they say "the shape of the acoustic wave or "signature" of the array is dependent upon the depth at which the array is fired and on the synchronization of the firing instant among all the guns in the array." They find out some contrast results with word of caution that "if one of the two parameters or both are not substantially the same for all guns the seismic signature will be less than optimum and if the depths of the guns are different, the firing instant of each gun can be changed by fractions of a millisecond so that the resulting acoustic wave front is at maximum amplitude and strength." JAMSTEC (2007) has provided various techniques to measure the depth of ocean and to find out different aspects of benefit of ocean probe as follows: Sensors to Investigate the Ocean at Different Depths: With the use of CTD (Conductivity (salinity), temperature, depth), an observational instrument to measure the conductivity (salinity), temperature and underwater pressure (depth) of the ocean, electrically, with its deployment in the ocean connected by cable to observe a vertical profile

‘Cousin Kate’ by Christina Rossetti Essay Example for Free

‘Cousin Kate’ by Christina Rossetti Essay This Victorian poem is about the narrator (a fallen woman), the Lord and Kate. It is a ballad which tells the story from the narrator’s perspective about being shunned by society after her ‘experiences’ with the lord. The poem’s female speaker recalls her contentment in her humble surroundings until the local ‘Lord of the Manor’ took her to be his lover. He discarded her when she became pregnant and his affections turned to another village girl, Kate, whom he then married. Although the speaker’s community condemned the speaker as a ‘fallen’ woman, she reflects that her love for the lord was more faithful than Kate’s. She is proud of the son she bore him and is sure that the man is unhappy that he and Kate remain childless. Some readers think that she feels more betrayed by her cousin than the lord. This poem is a dramatic monologue written in the Victorian era. Structure The poem is written in first person narrative. It has 6 stanzas of 8 lines: One stanza each on the narrator, the Lord and Kate; stanza 4 contrasts the position of the narrator and Kate; stanza 5 criticises Kate and stanza 6 focuses on the narrator’s triumph at having a child. Each stanza is the same length and each line has a similar rhythm, giving it a ballad-like feel. It could also be conveying the strength and perseverance of the narrator who has to face life in conflict with the expectations of Victorian society. Note that the tone changes as the poem progresses regret, accusation, bitterness, triumph. The rhyme scheme always connects the B (2nd line) of each couplet. E. g Stanza one – AB/CB/DB/DB. Sometimes the first line of the couplet is rhymed. The rhyme emphasises the last world to aid meaning. The regular rhyme could also suggest that narrator has not only been dominated by the Lord (because men and in particular men of a higher social standing) but is also trapped with Victorian social conventions (she is now a fallen woman in conflict with the values of her society). Sometimes the first line is rhymed as in Stanza 3 – AB/AB/CB/AB. In this case the words ‘Kate’, ‘gate’ and ‘estate’ are stressed in order to convey the way Kate has been elevated from her position in society. However in stanza 5 this rhyme of ‘true’ and ‘you’ contrasts the narrator’s strength of feeling with Kate’s. ‘Cousin Kate’ is written with an iambic rhythm. Generally, one line of the poem has three feet, and the next has four. The poem, therefore, generally follows the following pattern: da dum da dum da dum da dum da dum da dum da dum Iambic rhythms often follow the natural rhythm of speech, a little like a heartbeat. If we apply this to one of Rossetti’s lines, it reads as follows: â€Å"Because you were so good and pure†. Therefore the meaning of the words is captured in the line as specific words are stressed. The repetition of: ‘Why did a great lord find me out’, conveys the anger and bewilderment of the speaker at her change of circumstances, whilst the phrase: ‘good and pure’ has a hollow ring by its second occurrence. Thereafter, repeated phrases are altered to highlight the contrasting situations of Kate and the speaker: The community ‘call’ Kate ‘good and pure’, but ‘call’ the speaker ‘an outcast thing’. Kate ‘sit[s] in gold’, the speaker ‘sit[s] †¦ in dust’. The image of dust connects to a life of poverty and also suggests how she has been soiled by society. Whereas ‘gold’ suggests that her cousin has riches. Kate’s fate is to ‘sit †¦ and sing’, the speaker’s to ‘sit and howl’. This suggests the mental anguish that the narrator is experiencing at being abandoned whereas to ‘sing’ indicates that Kate is content. However, the speaker believes her ‘love was true’, while Kate’s ‘love was writ in sand’ suggesting that her love is stronger than Kate’s. The echoed structure in the final stanza – that Kate has ‘not got’ and is ‘not like to get’ the gift of a child – emphasises the speaker’s sense of triumph. Language The speaker’s questions in the first stanza express her anger and confusion at the experiences she has had to endure: ‘Why did a great lord find me out†¦ Why did a great lord find me out? ’ She suggests that before the arrival of the ‘great lord’, she was happy and ‘contented’ (line 3). She was not looking for a new situation in life. It came unexpectedly. The idea that the lord filled her heart with care suggests that she had less to worry about previously. She is angry that he made her anxious instead of happy and took her away from her friends, her ‘cottage mates’ (line 3). She questions her cousin Kate in stanza 4 suggesting that she loved the lord whereas her cousin did not marry for love. The speaker addresses her questions, laments and moans to Kate. She begins the third verse, ‘O Lady Kate, my cousin Kate’ and the fifth, ‘O cousin Kate’. Throughout, she employs a tone of accusation, repeatedly using the word ‘you’ as she compares Kate to herself. In the last four lines, the speaker draws her attention away from her bitterness at Kate and addresses her son. She calls him ‘my shame, my pride’ (line 45). The oxymoron highlights the conflict that she experiences at loving the Lord and her son but also knowing that she has defied moral convention. Through active and passive verbs Rossetti emphasises the powerlessness of women in Victorian society by associating the lord with a series of actions which take the initiative. He ‘f[ound]’ the speaker ‘out’ / ‘praise[d]’ her / ‘lured’ her / ‘wore’ her / ‘changed’ her / ‘cast’ her ‘by’ / ‘fooled’ her. These are harsh actions, which become more ominous with regard to Kate. Like a stalker, the lord: ‘saw’ her / ‘chose’ her’ / ‘watched’ her / ‘lifted’ her ‘To sit with him’ / ‘bound’ her/ ‘won’ her / ‘bought’ her. Like a hunter, the lord ‘f[ound]’ the speaker ‘out’, ‘lured’ her, then ‘chose’ his next victim in Kate, whom he ‘watched’, then picked up (‘lifted’) and ‘bound’. Both women are referred to as birds, with Kate seeming to be trussed and bound by her fine clothes and wedding ring. In ‘Cousin Kate’, the dove image draws on these ideas of hope and fulfilment and is a symbol of purity that stands in direct contrast to the contaminated state the speaker finds herself as she describes herself as ‘an unclean thing’ (line 15). However, she acknowledges that the tenderness associated with the dove is no match for Kate’s ‘stronger wing’. Even though the speaker claims that she ‘would  have spit’ and ‘[would] not have taken’ the lord, the fact that this is in the future conditional tense indicates that the reality of the situation is in fact very different – she will always be powerless. Alliteration is used throughout the poem: The soft innocence of the speaker before her life changed is conveyed by the soft M of ‘maiden’, ‘mates’ and ‘mindful’ in stanza 1 When the speaker claims that she was led to the lord’s house to lead a ‘shameless shameful life’, the sibilance in this line reinforces the joining together of oxymorons that these words perform. It also reflects the hushed manner in which the speaker was ensnared by the lord, taken in, then later cast aside The speaker’s anger shines through the harsh consonants of ‘Lady Kate, my cousin Kate’ In the final stanza, the speaker emphasises the close bond she shares with her son when she asks that he ‘Cling closer, closer yet’ (line 46). The emphasis here highlights her fear and together with the repetition of the word ‘closer’, suggests that it is for her own comfort, as well as her son’s, that they remain together. Strong images are used to convey the predicament of the narrator. She claims that the lord considered her as a ‘plaything’ (line 12) whom he could treat how he liked without any regard for her feelings. Much like the ‘silken knot’ (line 12) he wore around his neck (a cravat or tie), he treated her as a fashion accessory he could use and then cast away, rather than as an individual with her own needs. The speaker recognises that the lord ‘changed me like a glove’ (line 13). He used her and moulded her into a shape that suited him and then, like a glove that no longer pleases, dispensed with her completely. A glove is an intimate and personal object that fits itself around its user. By describing herself as a glove, the speaker acknowledges that she lost sight of her own needs and desires in an attempt to please and suit the lord. Essay title: Explain how Rossetti creates sympathy for the narrator in ‘Cousin Kate’. Use examples from the poem to support your answers.

Debates on Race and Language: Frantz Fanon

Debates on Race and Language: Frantz Fanon In no way should I dedicate myself to the revival of an unjustly unrecognised Negro civilisation Explain and assess this statement by Fanon at the end of Black Skin, White Masks Introduction We understand the world, ourselves, and other people through language (Foucault, 1977). For Foucault everything in life is determined by what he calls discourse, that is to say what we say about a subject. Thus, the language that we use defines how we see the world and how we view other people. Foucault (1977) further maintains that language is controlled by those who hold power in society. This means that everyone else’s use of language is determined by what those I power have to say about a subject. Nowadays many writers maintain that the social and linguistic construct of race has had a powerful effect on the consciousness of both black and white people. Language is real because it is inevitable acted upon (what Bordieu describes as a speech act) the language that spoke of one race as inferior to another became a justification for enslaving those people designated as inferior. Discourses of race and inferiority were central to the success of the modernist project as black p eople were seen as treacherous to the central narrative of Western personhood, that is to say they were different from what was elevated as the white norm (Fanon 1986). Frantz Fanon was a French essayist and author whose main concern was decolonisation and what he, and many other thinkers have seen as the psychopathology of colonialism. He died in 1961 at the age of 36 yet his work continues to be highly influential, particularly in the fields of cultural studies and race and ethnicity. He wrote most of his work while he lived in North Africa, by contrast, Black Skin, White Masks was written while he was still living in France. For many he is seen as the intellectual thinker on decolonisation in the twentieth century. His work has had far reaching implications over the years on a number of liberationist movements which has led some people to regard him as an advocate of violence.[1] Beginning with an introduction to modernity this assignment will discuss Fanon’s work and his statement in the context of this debate about language and the debate about black experience and black identities which, Gilroy (1993) maintains can only be understood in terms of the history of slavery. Fanon (1986) would however, dispute this notion, he believes that if it were at all possible, then colonialism should be done away with and wiped from the history books, even though he recognises that this is not possible. The period of colonialism where countries were made great on the backs of slavery separated white from black as though they were two completely different civilizations. The western world became that of the oppressor and the oppressed and Fanon sees the world in terms of this almost pathological relationship. Fanon’s work in Black Skin, White Masks (Fanon, 1986 ed.) encapsulates the sense of division that is felt by both oppressed and oppressors, black and white. Such divisions are rooted in the period that sociologists and cultural theorists now speak of as modernity. Modernity The onset of what is known as Modernity can be traced back to the Enlightenment in the late 17th to early 19th century. The Enlightenment was an intellectual movement and its primary concerns were the powers of human reason, the inevitability of human progress, and the ability of science to provide humanity with answers. Philosophers of this period were also interested in how knowledge was transmitted and how we came to know what we know. This period is renowned for the immense technological and social changes that were taking place and which eventually led to a break with traditional view of the social, of society, and of a person’s place within that society. During this period there was an intense concentration on the individual, which prompted the philosopher Hegel to develop his idea of the historical subject. This is the idea that people’s actions are what have made history what it is. In recent years many theorists have argued that the subject referred only to the white, western, middle class male (see Abbott and Wallace, 1997) and that women, children and other races were excluded from the whole project. This idea of modern society, coupled with the Enlightenment notion of human progress has been problematic for a number of reasons, not least because, as we are well aware, human beings do not always act rationally, and in this sense modernity brought out the darker side of our human nature. The events of the twentieth century have done nothing to dispel this notion, in fact there are those who would argue that modern society is now at its most irrational. Modernity gave the world the nation state, the spread of capitalism and as we shall see, western cultural imperialism and colonization. Modernity produced the conditions for slavery and its success was built upon the enslavement of people who were regarded as different from, and thus inferior to, white western males. Fanon’s Concerns Western history is not just a history of colonial oppression but it is also a history of the struggles against such oppression. Western history is about the oppression of colonialism and the struggles against that oppression, which calls into question Enlightenment notions of the subject. These problems are examined by Fanon in Black Skin, White Masks (1986) where he concentrates on black subjectivity and experience and with the problematic concept of western modernity. He was also concerned with the refutation of dualism, that philosophy apparent in the Enlightenment period which separated things into binary opposites such as male/female, white/black. Binary divisions not only separate genders and races, they objectify them because that which is other is defined only by the oppressor. Fanon’s other major concern was the dislocation that occurs when people are taken from their homelands and forced into a diasporic existence.[2] Fanon (1986) contends that the biggest weapon the coloniser’s had was their representation of those who were colonised, as different. This was done in such a way that they were no longer recognisable even to themselves. For Fanon being colonised estranges human beings from themselves so that they are no longer connected to their own human nature. He is concerned with the history as it is relates to the black experience although his work is sometimes disorganised and not always easy to follow. He writes about the black/white, self/other experience, and how colonialism results in an alienation of the person. Fanon, is against ethnic and cultural absolutism, but could see no reconciliation between the races because the white colonisers will always be waiting for the black mask to slip and reveal the whiteness beneath. Syncretism Gilroy (1993) traces the mutual influence of black and white culture in both America and Britain in an attempt to challenge notions of national and cultural purity and reveal a syncretism of the cultures. Decades before this and in his earlier work The Wretched of the Earth (1963) Fanon writes about syncretism as oppression where the black person assimilates the culture of the coloniser whether they like it or not. He maintains that such syncretism is the colonisers way or reducing black people and thus he speaks of the settler’s creation of the ‘native’ a concept which is evident in the discourses of modernity and its rational subject. This subject could only exist by excluding difference and otherness. Fanon (1986) maintains that the ‘Negro’ is only acceptable on certain terms: What is often called the black soul is a white man’s artefact . . . there is a quest for the Negro, the Negro is in demand, one cannot get along without him, he is needed, but only if he is made palatable in a certain way. (Fanon 1986, p. 114) In saying this Fanon rejects both narcissistic myths of Negritude (and) the White Cultural Supremacy (Bhabha, H. 1986:ix) which is most obvious in linguistic terms. This cultural supremacy still operates today, in most countries in the world children will learn English in school, when the English go abroad many of them do not trouble to learn the language of the country they are visiting. People assume that English will be spoken because cultural hegemony has its base in language and this language signifies power. Thus the language carries with it the power and knowledge of the nation. Hall (1992) argues that nationalism and the nation state are a direct result of capitalism. When people promote these things in a multi-cultural society it can result in people having a confused sense of national identity. Hall further maintains that identity and culture are closely linked. The cultural diaspora that was brought about by slavery has resulted in what Hall (1992) terms ‘hybrid identities’- an expression which in some ways is expressed in Fanon’s idea of black skin and white masks. Fanon (1986) argues that race has been objectified through discourses of superiority and inferiority and has thus become a fixed category which he decries. What these discourses have done is to make of the black person a divided self, a person with a ‘double consciousness.’ This is a term first used by W De Bois, who defined double consciousness as a twoness-an American, a Negro, two souls, two thoughts, two unrecognised strivings, two warring ideals in one da rk body, who dogged strength alone keeps it from being torn asunder (Dubois 2003 quoted in Sawyer, M 2005:86). This double consciousness is demonstrated in the relationships involved in slavery. Slavery was an integral part of this double consiousness of which Du Bois wrote because it consciousness was central to Hegel’s master/slave idea, where the slave remains a slave because they are dominated by a slave mentality. Following on from this line of thought was Richard Wright who believed that the Negro was a symbol in the psychological, social and political systems of the West. The Negro spoken of in modernist discourse was once an African, along with the experiences of slavery this led black people to experience a sense of dislocation where they experienced what the philosopher Nietzsche once described as a frog’s perspective because they looked up from beneath the chains of their oppressors (Wright, 1956). The frog’s perspective lay behind Wright’s understanding of double consciousness. Wright’s work had a strong influence on the writings of Frantz Fanon. In Fanon’s work this‘double consciousness’ or divided self is not restricted to the colonised, Fanon maintains that it is also a property of the coloniser because colonialism affects the self-understanding of both the oppressed and their oppresors. In this he demonstrates the influence that Wright (1956) had on his work because Wright thought that mental illness could result from the relationship between master and slave, between the oppressed and the oppressor. Fanon believed that racial subjectivity was determined from outside of the individual and so he sees neither a unitary black experience nor a unitary white experience. Fanon sees experience as contextual rather than historical, that is to say that the experience of the black person who remained in Africa would be very different from the black person who was made a slave – white experience is affected in a similar way. Thus Fanon says that I do not have the right to allow myself to be mired in what the past has determined. I am not the slave of the slavery that dehumanised my ancestors (Fanon, 1986:230). Conclusion When Fanon says at the end of Black Skin, White Masks that In no way should I dedicate myself to the revival of an unjustly unrecognised Negro civilisation. He is arguing against the objectification of race and the language of inferiority and superiority that are associated with the term ‘negro’. His life’s work was dedicated to decolonisation of those areas that were still part of what had been called the British Empire. The negro was a function of the coloniser’s differentiation of the slave from the white owner. Thus Fanon’s statement acts as a repudiation fo slavery and colonisation. Furthermore Fanon’s argument is important to cultural analysis and to society at large. Talking about a separate negro civilization puts us in the position of being stuck in the binary categories of a black/white cultural analysis that is the heritage of modernity and its failures. What Fanon (1986) appears to be saying is that society and its analysis needs t o go beyond ideas of nationalism and ethnic absolutism – because these things paved the way for colonialism and slavery. Fanon (1986) recognises that we have to live with the inheritance of colonialism and that things are not changed overnight. If we dispense with many of its ideas as Fanon appears to suggest then this raises the question of how we analyse race, nationalism, gender and ethnicity without the use of those categories? We have to have some way of speaking about the things that trouble our society and the best ways of dealing with them. Whatever we choose to say or feel about this as individuals the fact of the matter is that these categories are part of our consciousness and so are integral to our discourses on these subjects. Having said that, things are perhaps only this way because those who are not white, western, middle class males, will always be other – because most of the power in the world is in the hands of this group their definitions of concepts still holds. Bibliography Abbott and Wallace 1997 A Feminist Introduction to Sociology London, Routledge. Bhabha, H. 1986 â€Å"Foreward† in Fanon, F. 1986 (1967) Black Skin, White Masks London, Pluto Press Bourdieu, P. 1991 .Language and Symbolic Power. Cambridge, MA : Harvard University Press. Fanon, F 1963 The Wretched of the Earth New York: Grove Press Fanon, F. 1986 (1967) Black Skin, White Masks London, Pluto Press Foucault, M. 1977 Discipline and Punish: The Birth of the Prison London, Allen Lane Gilroy, P 1993 The Black Atlantic London, Verso Hall, S. 1992 â€Å"Our Mongrel Selves† New Statesman and Society, 19th June 1992 Sawyer, M 2005 â€Å"DuBois’ double consciousness versus Latin American exceptionalism: Joe Wright, R 1956 The Colour Curtain Dobson. London . Wright, R. 1979 Native Son Harmondsworth, Penguin 1 [1] http://en.wikipedia.org/wiki/Frantz_Fanon#Work [2] The spread of groups of people (often against their wishes, and specifically black people and Jews) across different parts of the globe.

The Sound and the Fury Essay -- Sound Fury

The Sound and the Fury: Chronology of Despair Three little boys watch wearily and fearfully as their sister shimmies quickly up a tree to peer through the window of a dilapidated Southern farmhouse. Our attention focuses neither on her reaction to the festivities commencing in the house, nor on the danger suspended nervously in the dusky air as the tiny image worms up the tree trunk. Sensing the distress apparent in the boys’ words and actions, our eyes rivet to the same thing that fills their faces with apprehension—the dark and muddied stain of filth firmly planted on the bottom of the little girl’s underpants. This scene from William Faulkner’s The Sound and the Fury illustrates Faulkner’s incredible talent for storytelling that has enabled him to trap readers and critics in his spectrum of characters for decades. Weaving intense characters together with stories of despair and triumph, Faulkner produces a tapestry that blankets readers with his love/hate relationship with the South. However, in his novel The Sound and the Fury, Faulkner employs a vastly different method of creation. This story unfolds as a patchwork of chronological events told through the experiences, memories, and interpretations of three brothers infatuated and obsessed with the actions and absence of their sister, Caddy. Consisting of a multitude of colors laid out by Caddy’s actions and her brothers’ reactions, Faulkner’s true patchwork genius lies in the craftsmanship of his seam. Binding together multi-colored material created by similar experiences, Faulkner’s stitching tak es on a radically different, almost haphazard appearance. With each Compson brother producing a different type of stitching due to vastly different interpretations of their s... ...n Vase or Crucible of Race?" New Essays on The Sound and the Fury. Ed. Noel Polk. Cambridge: Cambridge UP, 1993. 99-137. "Milkweed." Random House Webster’s College Dictionary. 1996 ed. Millgate, Michael. "The Sound and the Fury." Ed. David Minter. The Sound and the Fury. New York: W.W. Norton, 1994. 297-310. Pouillon, Jean. "Time and Destiny in Faulkner." Ed. Robert Penn Warren. Faulkner: A Collection of Critical Essays. Englewood Cliffs: Prentice-Hall, Inc., 1966. 79-93. Ross, Stephen M. "The ‘Loud World’ of Quentin Compson." Ed. Andre Bleikasten. William Faulkner’s The Sound and the Fury: A Critical Casebook. New York: Garland Pulishing, 1982. 101-114. Sartre, Jean-Paul. "On The Sound and the Fury: Time in the Work of Faulkner." Ed. Robert Penn Warren. Faulkner: A Collection of Critical Essays. Englewood Cliffs: Prentice-Hall, Inc., 1966. 87-93.

Creating Tension and Presenting the Themes in A View from the Bridge Es

Creating Tension and Presenting the Themes in A View from the Bridge Miller uses the climax of act 1 to create tension for the audience through the acting and the situation the characters are in, and to present the key themes of the play to the audience. Firstly, he uses dramatic irony to give the audience an insight into how the story is going to end, which creates frustration and tension for them, as although they can see how the story is developing, the characters can’t, this ties in with the theme of a Greek tragedy where there is a predestined conclusion. He uses the fact that in the 1950’s and especially in dockside and urban households, masculinity and being the ‘man of the house’ was a huge part of family life. He combines this with Eddies desire to control and obsession with authority, to put the audience on a knife-edge, as to when one of the characters will lose control and lash out. Miller also expands on the situation of relationships in the play, both within the family, and outside. This ties in with Eddie’s apparently incestuous feelings for Catherine, and this creates suspense and tension throughout the audience, as they don’t know what is going to happen about it. Stage Directions, play a large part of ‘A View From The Bridge’, as they give it the final touches which create tension for both the characters and the audience, they help show what a character is feeling, which allows the audience to empathize with the character, making it all the more believable and therefore creating more tension as they want to know what will happen. Alfieri’s monologue is also a main contributing factor to the tension, which slowly builds throughout the entire scene. The audience share Alfieri’s perspectiv... ...the play, just over there to send money home, but now it seems like he is taking an active part, and defending Rodolfo against Eddies slanderous onslaught. In conclusion, I feel that Arthur Miller creates tension in the climax to Act 1 in â€Å"A View From The Bridge,† in many different ways. These include the exploration and presentation of many of the key themes that Miller has sewn throughout the play, comprising mainly of: masculinity, incest, Greek tragedy, jealousy, pride and obsession. He uses surprise, and a ‘factor of the unknown’ to keep the audience in suspense as to when Eddie will lose control, but never in doubt to the fact that he will. All in all Miller uses a variety of techniques and themes to create tension for the audience and keep them in suspense for the whole play, and successfully draws on this to build huge climaxes at many points.

Income Tax

History Income tax levels in India were very high during 1950-1980, in 1970-71 there were 11 tax slabs with highest tax rate being 93. 5% including surcharges. In 1973-74 highest rate was 97. 5%. But to reduce tax evasion tax rates were reduced later on, by â€Å"1992-93† maximum tax rates were reduced to 40%. [2][3] [edit]Residential status, Scope of taxable income & Charge [edit]Charge to Income-taxWhose income exceeds the maximum amount, which is not chargeable to the income tax, is an assesse, and shall be chargeable to the income tax at the rate or rates prescribed under the finance act for the relevant assessment year, shall be determined on basis of his residential status. Income tax is a tax payable, at the rate enacted by the Union Budget (Finance Act) for every Assessment Year, on the Total Income earned in the Previous Year by every Person. The chargeability is based on nature of income, i. e. , whether it is revenue or capital.The rates of taxation of income are-: Income Tax Rates/Slabs Rate (%) (applicable for assessment year 2013-14) Net income range (For resident woman below 60 years on the last day of the previous year)Net income range (For resident senior citizen1)Net income range (For super senior citizen2)Net income range (For any other person excluding companies and co-operative societies)Income Tax rates3 Up to Rs. 200000Up to Rs. 250000Up to Rs. 500000Up to Rs. 200000Nil Rs. 200001-500000Rs. 250001-500000-Rs. 200001-50000010% Rs. 500001-1000000Rs. 500001-1000000Rs. 00001-1000000Rs. 500001-100000020% Above Rs. 1000000Above Rs. 1000000Above Rs. 1000000Above Rs. 100000030% ^1 Senior citizen is one who is 60 years or more at any time during the previous year but not more than 80 years on the last day of the previous year. ^2 Super senior citizen is one who is 80 years or more at any time during the previous year. ^3 Surcharge isn't applicable for any person excluding companies whose taxable income exceed Rs. 1 crore. Education cess at 2 % and Secondary and higher education cess at 1% of income-tax applicable for all person.These slab-rates aren't applicable for the incomes which are to be taxed at special rates under section 111A, 112, 115, 161, 164 and 167. For instance, long-term capital gains (except the one mentioned in section 10(38))for all assessees is taxable at 20%. [edit]Residential Status The residential status of the assessee is useful in determining the scope or chargeability of the income for the assessee, i. e, whether taxable or not. For an individual person, to be a resident, any one of the following basic conditions must be satisfied:- Presence of at least 182 days in India during the previous year.Presence of at least 60 days in India during the previous year and 365 days during 4 years immediately preceding the relevant previous year. However, in case the individual is an Indian citizen who leaves India during the previous year for the purpose of employment (or as a member of a crew of an Indian ship) or in case the individual is a person of Indian origin who comes on a visit to India during the previous year, then only the first of the above basic condition is applicable.To determine whether the resident individual is ordinarily resident the following both additional conditions are to be satisfied:- Resident in India in at least 2 out of 10 years immediately preceding the relevant previous year. Presence of at least 730 days in India during 7 years immediately preceding the relevant previous year. If the individual resident satisfies only one or none of the additional conditions, then he is not ordinarily resident. In case the person is not an individual or an HUF, then the residential status can only be either resident or non-resident) [edit]Residential status of a person other than an individual Type of personControl & management of affairs of the taxpayer is wholly in IndiaControl & management of affairs of the taxpayer is wholly outside IndiaControl & management of af fairs of the taxpayer is partly in India partly outside India HUF1ResidentNon-residentResident FirmResidentNon-residentResident Association of personsResidentNon-residentResident Indian company2ResidentResidentResidentForeign company3ResidentNon-residentNon-resident Any other person except an individualResidentNon-residentResident ^1 After determining whether an HUF is resident or non-resident, the additional conditions (as laid down for an individual) should be checked for the karta to determine whether the HUF is ordinary or not-ordinary resident. ^2 An Indian company is the one which satisfies the conditions as laid down under section 2(26) of the Act. ^3 Foreign company is the one which satisfies the conditions as laid down under section 2(23A) of the Act. [edit]Scope of total incomeIndian income1 is always taxable in India notwithstanding residential status of the taxpayer. Foreign income1 is not taxable in the hands of a non-resident in India. For resident (in case of firm, as sociation of persons, company and every other person) or resident & ordinarily resident (in case of an individual or an HUF), foreign income is always taxable. For resident but not ordinarily resident foreign income is taxable only if it is business income and business is controlled wholly or partly in India or it is a professional income and profession is set up in India. 1 Foreign income is the one which satisfies both the following conditions:- Income is not received (or not deemed to be received under section 7) in India, and Income doesn't accrue (or doesn't deemed to be accrued under section 9) in India. If such an income satisfies one or none the above conditions then it is an Indian income. [edit]Heads of Income The total income of a person is segregated into five heads:- Income from Salary Income from house property Income from business or profession Capital Gain and Income from other sources [edit]Income from SalaryAll income received as salary under Employer-Employee rela tionship is taxed under this head, on due or receipt basis, whichever arises earlier. Employers must withhold tax compulsorily (subject to Section 192), if income exceeds minimum exemption limit, as Tax Deducted at Source (TDS), and provide their employees with a Form 16 which shows the tax deductions and net paid income. The Act contains exemptions including (the list isn't exhaustive):- ParticularsRelevant section for computing exemption Leave travel concession10(5) Death-cum-Retirement Gratuity10(10)Commuted value of Pension (not taxable for specified Government employees)10(10A) Leave encashment10(10AA) Retrenchment Compensation10(10B) Compensation received at time of Voluntary Retirement10(10C) Tax on perquisite paid by employer10(10CC) Amount received from Superannuation Fund to legal heirs of employee10(13) House Rent Allowance10(13A) Some Special Allowances10(14) The Act contains list of Perquisites which are always taxable in all cases and a list of Perquisites which are ex empt in all cases (List I). All other Perquisites are to be calculated according to specified provision and rules for each.Only two deductions are allowed under Section 16, viz. Professional Tax and Entertainment Allowance (the latter only available for specified government employees). [edit]Income from House property Income under this head is taxable if the assessee is the owner of a property consisting of building or land appurtenant thereto and is not used by him for his business or professional purpose. An individual or an Hindu Undivided Family (HUF) is eligible to claim any one property as Self-occupied if it is used for own or family's residential purpose.In that case, the Net Annual Value (as explained below) will be nil. Such a benefit can only be claimed for one house property. However, the individual (or HUF) will still be entitled to to claim Interest on borrowed capital as deduction under section 24, subject to some conditions. In the case of a self occupied house deduc tion on account of interest on borrowed capital is subject to a maximum limit of Rs. 1,50,000 (if loan is taken on or after 1 April 1999 and construction is completed within 3 years) and Rs. 30,000 (if the loan is taken before 1 April 1999).For let-out property, all interest is deductible, with no upper limits. The balance is added to taxable income. The computation of income from let-out property is as under:- Gross Annual Value (GAV)1xxxx Less:Municipal Taxes paid(xxx) Net Annual Value (NAV)xxxx Less:Deductions under section 242(xxx) Income from House propertyxxxx ^1 The GAV is higher of Annual Letting Value (ALV) and Actual rent received/receivable during the year. The ALV is higher of fair rent and municipal value, but restricted to standard rent fixed by Rent Control Act. 2 Only two deductions are allowed under this heaad by virtue of section 24, viz. , 30% of Net annual value as Standard deduction Interest on capital borrowed for the purpose of acquisition, construction, repai rs, renewals or reconstruction of property (subject to certain provisions).Income from Business or Profession The income referred to in section 28, i. e. , the incomes chargeable as â€Å"Income from Business or Profession† shall be computed in accordance with the provisions contained in sections 30 to 43D. However, there are few more sections under this Chapter, viz. Sections 44 to 44DA (except sections 44AA, 44AB & 44C), which contain the computation completely within itself. Section 44C is a disallowance provision in the case non-residents. Section 44AA deals with maintenance of books and section 44AB deals with audit of accounts. In summary, the sections relating to computation of business income can be grouped as under: – Specific deductionsSections 30 to 37 cover expenses which are expressly allowed as deduction while computing business income. Specific disallowanceSections 40, 40A and 43B cover inadmissible expenses.Deemed IncomesSections 33AB, 33ABA, 33AC, 35A, 35ABB, 41. Special provisionsSections 42, 43C, 43D, 44, 44A, 44B, 44BB, 44BBA, 44BBB, 44DA, 44DB. Presumptive IncomeSections 44AD, 44AE. The computation of income under the head â€Å"Profits and Gains of Business or Profession† depends on the particulars and information available. [4] If regular books of accounts are not maintained, then the computation would be as under: – Income (including Deemed Incomes) chargeable as income under this head xxx Less: Expenses deductible (net of disallowances) under this ead xxx Profits and Gains of Business or Profession xxx However, if regular books of accounts have been maintained and Profit and Loss Account has been prepared, then the computation would be as under: –Net Profit as per Profit and Loss Account xxx Add : Inadmissible Expenses debited to Profit and Loss Account xxx Deemed Incomes not credited to Profit and Loss Account xxx xxx Less: Deductible Expenses not debited to Profit and Loss Account xxx Incomes charge able under other heads credited to Profit & Loss A/c xxx xxx Profits and Gains of Business or Profession xxx [edit]Income from Capital Gains Transfer of capital assets results in capital gains. A Capital asset is defined under section 2(14) of the I. T. Act, 1961 as property of any kind held by an assessee such as real estate, equity shares, bonds, jewellery, paintings, art etc. but does not include some items like any stock-in-trade for businesses and personal effects. Transfer has been defined under section 2(47) to include sale, exchange, relinquishment of asset extinguishment of rights in an asset, etc. Certain transactions are not regarded as ‘Transfer' under section 47. Computation of Capital Gains:- Full value of consideration1xxx Less:Cost of acquisition2(xx)Less:Cost of improvement2(xx) Less:Expenditure pertaining to transfer incurred by the transferor(xx) ^1 In case of transfer of land or building, if sale consideration is less than the stamp duty valuation, then suc h stamp duty value shall be taken as full value of consideration by virtue of Section 50C. The transferor is entitled to challenge the stamp duty valuation before the Assessing Officer. ^2 Cost of acquisition & cost of improvement shall be indexed in case the capital asset is long term. For tax purposes, there are two types of capital assets: Long term and short term. Transfer of long term assets gives rise to long term capital gains.The benefit of indexation is available only for long term capital assets. If the period of holding is more than 36 months, the capital asset is long term, otherwise it is short term. However, in the below mentioned cases, the capital asset held for more than 12 months will be treated as long term:- Any share in any company Government securities Listed debentures Units of UTI or mutual fund, and Zero-coupon bond Also, in certain cases, indexation benefit is not be available even though the capital asset is long term. Such cases include depreciable asset (Section 50), Slump Sale (Section 50B), Bonds/debentures (other than capital indexed bonds) and certain other express provisions in the Act.There are different scheme of taxation of long term capital gains. These are: As per Section 10(38) of Income Tax Act, 1961 long term capital gains on shares or securities or mutual funds on which Securities Transaction Tax (STT) has been deducted and paid, no tax is payable. STT has been applied on all stock market transactions since October 2004 but does not apply to off-market transactions and company buybacks; therefore, the higher capital gains taxes will apply to such transactions where STT is not paid. In case of other shares and securities, person has an option to either index costs to inflation and pay 20% of indexed gains, or pay 10% of non indexed gains.The cost inflation index rates are released by the I-T department each year. In case of all other long term capital gains, indexation benefit is available and tax rate is 20%. All capi tal gains that are not long term are short term capital gains, which are taxed as such: Under section 111A, for shares or mutual funds where STT is paid, tax rate is 10% from Assessment Year (AY) 2005-06 as per Finance Act 2004. With effect from AY 2009-10 the tax rate is 15%. In all other cases, it is part of gross total income and normal tax rate is applicable. For companies abroad, the tax liability is 20% of such gains suitably indexed (since STT is not paid).Besides exemptions under section 10(33), 10(37) & 10(38) certain specific exemptions are available under section 54, 54B, 54D, 54EC, 54F, 54G & 54GA. [edit]Income from Other Sources This is a residual head, under this head income which does not meet criteria to go to other heads is taxed. There are also some specific incomes which are to be always taxed under this head. Income by way of Dividends. Income from horse races/lotteries. Employees' contribution towards staff welfare scheme. Interest on securities (debentures, Gov ernment securities and bonds). Any amount received from keyman insurance policy as donation. Gifts (subject to certain conditions and exemptions). Interest on compensation/enhanced compensation. edit]Permissible deductions from Gross Total Income This section requires expansion. (November 2012) While exemptions is on income some deduction in calculation of taxable income is allowed for certain payments given under Chapter VI-A ie. , sections 80C to 80U. [edit]Section 80C Deductions Section 80C of the Income Tax Act [1] allows certain investments and expenditure to be deducted from total income up to the maximum of 1 lac. The total limit under this section is ? 100,000 ) which can be any combination of the below: Contribution to Provident Fund or Public Provident Fund. PPF provides 8. 8% [5] return compounded annually. Maximum limit to contribute in it is 100,000 for each year.It is a long term investment with complete withdrawal not possible till 15 years though partial withdrawal i s possible after 5 years. The interest earned on PPF investments is not taxable. Besides, there is employee providend fund which is deducted from the salary of the person. This is about 10% to 12% of the BASIC salary component. Recent changes are being discussed regarding reducing the instances of withdrawal from EPF especially when one changes the job. EPF has the option of full settlement on leaving the job, taking VRS, retirement after 58. It also has options of withdrawal for certain expenses related to home, marriage or medical. EPF contribution includes 12% of basic salary from employee and employer. It is distributed in ratio of 8. 33:3. 7 in Pension fund and Providend fund Payment of life insurance premium. It is allowed on premium paid on self, spouse and children even if they are not dependent on father or mother. Investment in pension Plans. National Pension Scheme is meant to save money for the post retirement which invests money in different combination of equity and de bt. depending upon age up to 50% can go in equity. Annuity payable after retirement is dependent upon age. NPS has six fund managers. Individual can make minimum contribution of Rs6000/- . It has 22 point of purchase (banks). Investment in Equity Linked Savings schemes (ELSS) of mutual funds. Among other investment opportunities, ELSS has the least lock-in period of 3 years.However, one should note that after the Direct Tax Code is in place, ELSS will no longer be an investment for 80C deduction. Investment in National Savings Certificates (interest of past NSCs is reinvested every year and can be added to the Section 80 limit) Tax saving Fixed Deposits provided by banks for a tenure of 5 years. Interest is also taxable. Payments towards principal repayment of housing loans. Also any registration fee or stamp duty paid. Payments towards tuition fees for children to any school or college or university or similar institution (Only for 2 children) Post office investments The investment can be from any source and not necessarily from income chargeable to tax. edit]Section 80CCF: Investment in Infrastructure Bonds From April, 1 2011, a maximum of ? 20,000 is deductible under section 80CCF provided that amount is invested in infrastructure bonds. This is in addition to the 100,000 deduction allowed under Section 80C. However this deduction has not been extended to Financial year 2012-13. [6] Omiitted with effect from F. Y. 2012-13. [edit]Section 80D: Medical Insurance Premiums Health insurance, popularly known as Mediclaim Policies, provides a deduction of up to 35,000. 00 (? 15,000. 00 for premium payments towards policies on self, spouse and children and ? 15,000. 00 for premium payment towards non-senior citizen dependent parents or ? 20,000. 0 for premium payment towards senior citizen dependent). This deduction is in addition to ? 1,00,000 savings under IT deductions clause 80C. For consideration under a senior citizen category, the incumbent's age should be 60 years during any part of the current fiscal, e. g. for the fiscal year 2010-11, the incumbent should already be 60 as on March 31, 2011), This deduction is also applicable to the cheques paid by proprietor firm. [edit]Interest on Housing Loans Section For self occupied properties, interest paid on a housing loan up to Rs 150,000 per year is exempt from tax. This deduction is in addition to the deductions under sections 80C, 80CCF and 80D.However, this is only applicable for a residence constructed within three financial years after the loan is taken and also the loan if taken after April 1, 1999. If the house is not occupied due to employment, the house will be considered self occupied. For let out properties, the entire interest paid is deductible under section 24 of the Income Tax act. However, the rent is to be shown as income from such properties. 30% of rent received and municipal taxes paid are available for deduction of tax. The losses from all properties shall be allowed to be adjusted against salary income at the source itself. Therefore, refund claims of T. D. S. deducted in excess, on this count, will no more be necessary. 7] [edit]Section 80DDB : Deduction in respect of Medical Treatment, etc Deduction is allowed to resident individual or HUF in respect of expenditure actually during the PY incurred for the medical treatment of specified disease or ailment as specified in the rules 11DD for himself or a dependent relative or a member of a HUF[8] [edit]Refund Status State Bank of India (SBI) is the refund banker to the Indian Income Tax Department(ITD). Your tax refund details are sent to SBI, by the Income tax department. Then SBI will process the refund, and send you the refund intimation. While filing your return you can choose any one of the two Refund modes ECS or Paper(cheque). The refund status can be checked online at the NSDL site. [edit]Due Date of submission of returnThe due date of submission of return shall be ascertained according to section 139(1) of the Act as under:- September 30 of the Assessment Year(AY)-If the assessee is a company (not having any inter-nation transaction), or -If the assessee is any person other than a company whose books of accounts are required to be audited under any law, or -If the assessee is a working partner in a firm whose books of accounts are required to be audited under any law. November 30 of the AYIf the assessee is a company and it is required to furnish report under section 92E pertaining to international transactions. July 31 of the AYIn any other case. [edit]Advance Tax Under this scheme, every assessee is required to pay tax in a particular financial year, preceding the assessment year, on an estimated basis. However, if such estimated income is less than Rs. 10000, then no advance tax is payable. The due dates of payment of advance tax are:- In case of corporate assesseeOtherwiseOn or before 15 June of the previous yearUpto 15% of advance tax payable- On or before 15 Se ptember of the previous yearUpto 45% of advance tax payableUpto 30% of advance tax payable On or before 15 December of the previous yearUpto 75% of advance tax payableUpto 60% of advance tax payable On or before 15 March of the previous yearUpto 100% of advance tax payableUpto 100% of advance tax payable Any default in payment of advance tax attracts penalty under section 234B and any deferment of advance tax attracts penalty under section 234C. [edit]Tax deducted at Source (TDS) The general rule is that the total income of an assessee for the previous year is taxable in the relevant assessment year. however income-tax is recovered from the assessee in the previous year itself by way of TDS.The relevant provisions therein are listed below. (To be used for reference only. The detailed provisions therein are not listed below. 1) SectionNature of paymentThreshold limit (upto which no tax is deductible)TDS to be deducted 192Salary to any personExemption limitAs specified for individual in Part III of I Schedule 193 2Interest on securities to any residentSubject to detailed provisions of given section10% 194A 2Interest (other than interest on securities) to any residentRs. 10000 (for Bank/cooperative bank) & Rs. 5000 otherwise10% 194BWinning from lotteries etc. to any personRs. 1000030% 194BBWinning from horse races to any personRs. 500030% 94C 2Payment to resident contractorsRs. 30000 (for single contract) & Rs. 75000 (for aggregate consideration in a financial year)2% (for companies/firms) & 1% otherwise 194DInsurance commission to residentRs. 2000010% 194EPayment to non-resident sportsmen or sports associationNot applicable10% 194EEPayment of deposit under National Savings Scheme to any personRs. 250020% 194GCommission on sale of lottery tickets to any personRs. 100010% 194H 2Commission/brokerage to a residentRs. 500010% 194-I 2Rents paid to any residentRs. 1800002% (for plant,machinery,equipment) & 10% (for land,building,furniture) 194J 2Fees for professional/t echnical services; RoyaltyRs. 000010% 194LBInterest paid by Infrastructure Development Fund under section 10(47) to non-resident or foreign company-5% 195Interest or other sums (not being salary) paid to non-residents or foreign company except under section 115O-As per double taxation avoidance treaty ^1 At what time tax has to be deducted at source and some other specifications are subject to the above sections. ^2 In most cases, these payments shall not to deducted by an individual or an HUF if books of accounts are not required to be audited in the immediately preceding financial year. In most cases, the tax deducted should be deposited within 7 days from the end of the month in which tax was deducted. [edit]Corporate Income taxFor companies, income is taxed at a flat rate of 30% for Indian companies, with a 5% surcharge applied on the tax paid by companies with gross turnover over ? 1 crore (10 million). Foreign companies pay 40%. [9] An education cess of 3% (on both the tax and the surcharge) are payable, yielding effective tax rates of 32. 5% for domestic companies and 41. 2% for foreign companies. [10] From 2005-06, electronic filing of company returns is mandatory. [11] [edit]Tax Returns There are five categories of Income Tax returns. Normal Return Belated Return Revised Return Defective Return Returns In Response To Notices [edit]Normal Return Returns filed within the return filing due date, that is 31 July or 30 September of concerned assessment year. [12] [edit]Belated ReturnIn case of failure to file the return on or before the due date, belated return can be filed before the expiry of one year from the end of the relevant assessment year. [edit]Revised Return In case of any omission or any wrong statement mentioned in the normal return can be revised at any time before the expiry of one year from the end of the relevant assessment year. [edit]Defective Return Assessing Officer considers that the return is defective, he may intimate the defect. On e has to rectify the defect within a period of fifteen days from the date of such intimation. If the assessee wants more time, he can file an application to the A O and a further 15 days can be granted at the instance of the A O. [edit]Returns In Response To NoticesAssessing officer in the process of making assessment, may serve a notice under various sections like 142(1), 148(1), 153A(a) or 153C. Returns are required to be furnished within the date specified on the respective notices. [edit]Annual Information Return and Statements [edit]Annual Information Return Those who is responsible for registering, or, maintaining books of account or other documents containing a record of any specified financial transaction,[13] shall furnish an annual information return in Form No. 61A. [edit]Statements By Producers Producers of a cinematographic film during the financial year shall, prepare and deliver to the Assessing Officer a statement in the Form No. 2A, within 30 days from the end of su ch financial year or within 30 days from the date of the completion of the production of the film, whichever is earlier. [edit]Statements By Non-Resident Having A Liaison Office In India With effect from 01,June 2011, Non-Resident having a liaison office in India shall prepare and deliver a statement in Form No. 49C to the Assessing Officer within sixty days from the end of such financial year. [edit]Tax Penalties The major number of penalties initiated every year as a ritual by I-T Authorities is under section 271(1)(c)[14] which is for either concealment of income or for furnishing inaccurate particulars of income. If the Assessing Officer or the Commissioner (Appeals) or the Commissioner in the course of any proceedings under this Act, is satisfied that any person- (b) has failed to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or (c) has concealed the p articulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty,- (ii) in the cases referred to in clause (b), in addition to any tax payable by him, a sum of ten thousand rupees for each such failure; (iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not be less than, but which shall not exceed three times, the amount of tax sought to be evaded by reason of the concealment of particulars of his income or the furnishing of inaccurate particulars of such income. Income Tax The tax code/law which mandates this type of taxation. The government imposed a tax on the income generated by institutions and individuals within the jurisdiction is income tax. The law dictates that every person and business shall pay income tax. It acts as a source of revenue for the government as the taxes s used to serve the interest of the public within the country. The use of progressive tax system is common in most nations access the globe based on the high level of effectiveness involved in the practice. It makes people that earn highly to be taxed more while people that earn a minimal amount of tax would have taxed less. It is a fare system that the government promotes on the basis of promoting fairness with the cultural setting of the country. The paper entails a detailed discussion about income tax system in a developed country such as Australia. Any guideline/interpretation for this tax code that has been issued by the government The section 55 of the Australian constitution clearly explains that the parliament has the duty of ensuring that it imposes tax laws. It led to the creation of multiple sectors that give a detailed explanation of how the taxation system of the country should run. Ideally, they provide a clear direction that the government is supposed to take whole addressing touchy issues such as the taxation system in the country (Kayis-Kumar, 2016, p.2). The act of the commonwealth gives the recuse direction that is required about income tax in the country. The income tax assessment act of 1936 clearly gives the precise direction about the steps that are supposed to be followed while taxing individuals and companies in h countries. Its major concern is the system of taxation rather than the other steps that are involved in the process. Therefore, the Australian laws provide a precise direction. The computation of this type of taxation After the implementation of the act, various amendments have been done depending on the economic and political set-up of the country. Uncommented amendments and proposal have occurred over the past few years based on the complexity and nature involved in the creation of precise laws that are meant to cater for the needs of the people rather than for a specific group. The modifications made were based on various economic factors that cannot be ignored. Factors such as inflation and economic recession are unexpected events that the government needs to ensures that the laws are created in such a manner that the issues are addressed in the most effective way without affecting the genera; economic set up of the country (Potter & Greber, 2017, p.1). It is a fundamental aspect that relies on the ability of the public to understand complex issues that surrounds the economy. Basic= 50000 + HRA=20000 + Travel allowance=1000 + Child's educational allowance=200 + Medical allowance=1250 + other allowance=8000The deductions allowed Travel allowance=1000 + Child's educational allowance=200 + Medical allowance=1250 The taxable annual gross income is (80,450-2,450) x 12 =9,36,000. If Mr. Yen makes a declaration that he went a loss on Property. Interest paid Rs.1,00,000. The Gross total income $8,36,000 (9,36,000-1,00,000).Mr. yen $1,00,000 as investment in Section 8 and $25,000 under Section 80, the total taxable $7,11,000 (8,36,000-1,25,000). $2,50,000 nill, next $5,00,000 will be 5% amounting to $25,0000. balance of $11,000, the tax rate=20% amounts to $2,200.Annual tax $53,766 ($ .52,200 in addition to the education and charged at 3% is $.1,566). The monthly tax will be $4,480.50/-.The group of taxpayers who should pay this tax It is important to understand that the calculation of income tax takes places from the income statement. The income statement explains the financial position of the company inclusive of the net and gross income of the process. It is an important element that needs to be placed under a broader consideration based on the nature and complexity of the matter. The income statement offers the general performance of the company within the industry (Richards, 2017, p. 1). one can view the revenue and profits after the taxation and costs. the expense of taxes is the last item before the calculation of the net income. One can utilize the aspect to know the effective tax rate in the case and compute the tax. The division of the expenses of income tax and earnings that were made before taxes gives the effective tax rate that is required. The tax report with its sections Individuals and business are eligible to pay the taxes based on nature and complexity involved in the calculation of the issue. The individuals do not cater for the payment of the taxes through their whole income. The activity takes place through deductions that include mortgage interest, dental and medical bills and education expense which are the basis of a citizen's life within developed countries such as Australia. The understanding of the matter demands a broader line of inclusion based on the fact that limited opportunities are involved in such situations. For business, it is quite different as the IRS has a varying system that ensures that the payment of the taxes takes place in a fair way (Berg ; Davidson, 2017, p.79). The entities such as corporation's sole proprietorship, partnerships report their income to the IRS for a fair tax deduction to effectively take place. Income tax reports have specific sections that need to be included while an individual is making the report about the financial progress of a company within the industry. It is an issue that is reliant on the general understanding of the Australian financial structure. The income section is a place on the report that lists all the income sources for the business it a popular technique of giving reports as it relates with wages, dividends and other specified factors that cannot be ignored while creating a successful taxing structure that is essential to understand and implement. Ideally, the sections give a clear set of how the report takes place. Therefore, the section is an important part of the taxation system that cannot be ignored based on the nature and complexity of the taxation system.The deduction section is also an important part that shows the tax liability in the most appropriate manner that is recommendable by most people. It is effective based on the fact that it gives the precise parts of the report that the deductions are often made I relation to the main matter of concern. It is important to consider the fact that there are some limitations towards the creation of such goals that need to be considered based on the nature and complexity of the matter in the concurrent societal setting of Australia. Most expenses are directly deductible based on the effect that they have on the businesses of a person. Lastly, the tax credit is also a section that amounts all the taxes owed by the individual bossiness entity. The deductions vary among the jurisdiction based on the existing complexity involved in computing some specified aspects. Other Information Income tax plays a key role in the overall wellbeing of the Australian economy. Through the tax, the country can be able to offer vital services to the members of the public. It is of relevance to ensure that all the institutions in the country ensure that they implement the tax based on its necessity and ability to adjust by the marketing skeptics and meet up the needs of the nation. Individual income tax, business income tax, local and state income tax and sale tax make up an essential part of the system that cannot be ignored while creating a reliable system that is able to deal with complex matters that surrounds the creation of a perfect tax system in the country (Diminson, 2017, 1). It is a necessity to understand that the inclusion of the taxes leads to the success of the Australian economy. ReferencesAustralia: An overview of recent tax developments in australia. (2016).  International Tax Review,Potter, B., & Greber, J. (2017).Slugging households ‘no budget fix'.  The Australian Financial Review   Berg, C., & Davidson, S. (2017).â€Å"Stop this greed†: The tax-avoidance political campaign in the OECD and Australia.  Econ Journal Watch,  14(1), 77-102. Dinnison, I. (2017).Australia revamps CFCs yet again.  International Tax Review,  8(3), 9-12.  Raj, O. (2016).Aussies plan to rewrite tax rules.  Business timesRichards, R. (2017).Fringe benefits fly below the radar.  Intheblack,  79(2), 60.Kayis-Kumar, A. (2016).What's BEPS got to do with it? exploring the effectiveness of thin capitalisation rules.  EJournal of Tax Research,  14(2), 359-386.