Gautam Buddha, also known as Siddhartha Gautama, was a spiritual teacher who lived in ancient India. His teachings have had a profound impact on millions of people around the world, and his life serves as an example of wisdom and compassion. Here are 10 life lessons we can learn from his life: 1. Embrace the middle path: Buddha taught that the path to enlightenment lies in avoiding extremes and finding a balanced, middle way. This means not giving in to excessive pleasure or indulgence, but also not denying oneself basic needs or pleasures. 2. Happiness comes from within: Buddha taught that true happiness is not dependent on external circumstances but rather on one’s own thoughts and actions. Therefore, one can find happiness even in difficult situations. 3. Cultivate compassion: Buddha emphasized the importance of cultivating compassion for all living beings, and this remains a key teaching In Buddhism. By developing empathy and understanding for others, we can create a more peac
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Capital Gains INCOME TAX NOTES PART - 05 CAPITAL GAINS Basis of Charge [Sec. 45] Income is taxable under the head “Capital Gains” if the following conditions are satisfied: 1. There should be a capital asset. 2. The capital asset is transferred by the assessee during the previous year. 3. Any profit or gains arises as a result of such transfer. 4. Such profit or gains is not exempt from tax under section 54, 54B, 54D, 54EC, 54EE, 54F, 54G, 54GA and 54GB. If the aforesaid conditions are satisfied, then capital gain is taxable in the assessment year relevant to the previous year in which the capital asset is transferred. Capital Asset [Sec. 2(14)] “Capital asset” means – 1. Property of any kind held by an assessee (whether or not connected with his business or profession). 2. Any securities held by a Foreign Institutional Investor which has invested in such securities in accordance with the regulations made under the SEBI Act. However, “capital asset” does