City of Hampi, Vijaynagar
One of the notable features of the Vijay Vitthala Temple of Hampi is the musical pillars. The large Ranga Mandapa of Vijay Vitthala Temple is well known for its 56 musical pillars. These pillars are also known as SaReGaMa pillars, which are attributed to the musical notes emerging out of them.
Each pillar provides support to the ceiling of the mandapa, and the main pillars are designed in the manner of musical instruments. Every main pillar is wrapped by 7 minor pillars and these minor pillars emit different musical notes. When hit with sandalwood sticks, they produce rhythmic sounds close to the SaReGaMa.
Umananda Temple (Guwahati), is a Shiva temple located at the Peacock Island in the middle of Brahmaputra River.
It was built by the Ahom King Gadadhar Singha (1681-1696), who was a devout Shaivaite.
It is known as smallest inhabited riverine island in the world.
Points to note from today’s News Articles in THE HINDU (26-SEP-2020):
🔎 In Vodafone v. India $ 2 billion retrospective taxation dispute, the International Tribunal at Hague has ruled in favour of Vodafone and said that Indian Govt's demand is in breach of fair treatment.
The tax dispute of ₹20,000 crore arose from Vodafone's acquisition of the Indian mobile assets from Hutchison Whampoa in 2007. Govt said Vodafone was liable to pay taxes on the acquisition, which the company contested in court.
🔎 Regional Rapid Transit System (RRTS) - energy efficient trains to run at 180 kmph.
The 82 km Delhi-Ghaziabad-Meerut RRTS corridor is the first corridor being implemented in India.
🔎 Fridays for Future (FFF) holds protest against Draft Environment Impact Assessment, 2020.
Fridays For Future (FFF) is a global school strike movement started by Greta Thunberg in August, 2018 in which school students skip friday classes for participating in demonstrations and protests demanding action from political leaders to prevent climate change.
🔎 What are the contentious features of the new labour codes recently enacted by the Parliament?
🔎 Issues highlighted by CAG report on mismanagement of cesses by the Govt.
There are as many as 35 cesses, levies and surcharges, but collections from these cesses were not disbursed to meet the specific purpose for which they were levied.
What is a cess?
A cess is imposed as an additional tax besides the existing tax (tax on tax).
It is levied by the govt for specific purposes, till the time the govt gets enough money for that purpose.
For example, 0.5% swachh bharat cess, 4% health and education cess
Unlike other taxes, which have to be shared with states, the centre keeps the entire amount raised from the cess.
The collection from cesses is credited to the Consolidated Fund of India.
🔎 Medical Council of India (MCI) has been officially replaced by National Medical Commission (NMC).
🔎 IRDAI has declared LIC, GIC and New India as Domestic Systemically Important Insurers (D-SIIs) for 2020-21. D-SIIs are insurers which are "too big to fail".
🔎 Faceless Income Tax Appeals System has been operationalised.
📌 Faceless Assessment Scheme
Through this scheme, Govt seeks to eliminate the human interface for choosing which Income tax returns to scrutinise.
It will reduce harassment of taxpayers and opportunities of corruption.
The returns for scrutiny will now be flagged with the help of tools like data analytics and Artificial Intelligence.
The cases will not be scrutinised in the same territory as that of the taxpayer. They will be randomly assigned to locations outside the taxpayer's city.
The taxpayer will also not be required to visit the Income Tax office.
To further reduce harassment of the taxpayer, the assessment draft, review and finalisation will be carried out by different teams in different cities.
Exceptions- Faceless Assessment Scheme is not applicable for serious frauds, sensitive matters and major tax evasion.
The platform also provides for ‘Faceless Appeals’, wherein the taxpayers will be able to file appeals digitally from 25 September, 2020 onwards.
In case of faceless appeals, in case the taxpayer wishes to appeal against the assessment order, the appellate officer will be randomly allocated from any part of the country.
His/ her identity will also be kept a secret to prevent undue influence or pressure on the officer.
The appellate decision will also be taken by a team and will be subsequently reviewed.