document_title: Income tax in India

question_text: what is the minimum annual income to pay taxes in india

question_tokens: what is the minimum annual income to pay taxes in india

text: Income tax in India

text: History[edit]

text: The "Direct Taxes Code Bill" was tabled in the Parliament on 30 August 2010 by the then Finance Minister to replace the Income Tax Act, 1961 and Wealth Tax Act.[4] The bill, however, could not go through and eventually lapsed after revocation of the Wealth Tax Act in 2015.

text: Amnesty scheme[edit]

text: Government of India allowed the people to declare their undisclosed incomes in Income Declaration Scheme, 2016 and pay a total of 45% tax for one time settlement. 64,275 disclosures were made amounting to ₹652.5 billion (US$10 billion).[5]

text: Charge to income tax[edit]

text: For the assessment year 2016-17, Individuals earning an income up to ₹2.5 lakh (US$3,800) were exempt from income tax.[6]

text: About 1% of the national population, called the upper class, fall under the 30% slab. It grew 22% annually on average during 2000-10 to 0.58 million income taxpayers. The middle class, who fall under the 10% and 20% slabs, grew 7% annually on average to 2.78 million income taxpayers.[7]

text: Agricultural income[edit]

text: Agricultural income is exempt from tax as per section 10(1) of the Act. Section 2(1A) defines agricultural income as:

text:
Any rent or revenue derived from land, which is situated in India and is used for agricultural purposes.
Any income derived from such land by agricultural operations including processing of agricultural produce, raised or received as rent-in-kind so as to render it fit for the market or sale of such produce.
Income attributable to a farm house (subject to some conditions).
Income derived from saplings or seedlings grown in a nursery.

text: Income partly agricultural and partly business activities[edit]

text: Income in respect of the below mentioned activities is initially computed as if it is business income and after considering permissible deductions. Thereafter, 40,35 or 25 percent of the income as the case may be, is treated as business income, and the rest is treated as agricultural income.

text:
Incomea
Business income
Agricultural income

Growing & manufacturing tea in India
40%
60%

Sale of latex or cenex or latex based crepes or brown crepes manufactured from field latex or coalgum obtained from rubber plants grown by a seller in India
35%
65%

Sale of coffee grown & cured by seller in India
25%
75%

Sale of coffee grown, cured, roasted & grounded by seller in India
40%
60%

text: ^a For apportionment of a composite business-cum-agricultural income, other than the above-mentioned, the market value of any agricultural produce, raised by the assessee or received by him as rent-in-kind and utilized as raw material in his business, should be deducted. No further deduction is permissible in respect of any expenditure incurred by the assessee as a cultivator or receiver of rent-in-kind.

text: Permissible deductions from gross total income[edit]

text: This section needs expansion. You can help by adding to it. (November 2012)

text: Ministry of Finance has notified certain deductions from gross total income of an assessee. Below are deductions as updated by Finance Act, 2015.

text:
Section
Nature of deduction
Remarks

80C
This section has been introduced by the Finance Act, 2005. Broadly speaking, this section provides deduction from total income in respect of various investments/ expenditures/payments in respect of which tax rebate u/s 88 was earlier available. The total deduction under this section is limited to Rs. 1.50 lakh only.
Deductions can be claimed for:
Provident Fund (PF) & Voluntary Provident Fund (VPF) : PF is automatically deducted from your salary. Both you and your employer contribute to it. While employer’s contribution is exempt from tax, your contribution (i.e., employee’s contribution) is counted towards section 80C investments. You also have the option to contribute additional amounts through voluntary contributions (VPF). Current rate of interest is 8.5% per annum (p.a.) and is tax-free.
Public Provident Fund (PPF): Among all the assured returns small saving schemes, Public Provident Fund (PPF) is one of the best. Current rate of interest is 8.70% tax-free (Compounded Yearly) and the normal maturity period is 15 years. Minimum amount of contribution is Rs 500 and maximum is Rs 1,50,000. A point worth noting is that interest rate is assured but not fixed.
Life Insurance Premiums: Any amount that you pay towards life insurance premium for yourself, your spouse or your children can also be included in. Please note that life insurance premium paid by you for your parents (father / mother / both) or your in-laws is not eligible for deduction under section 80C. If you are paying premium for more than one insurance policy, all the premiums can be included. It is not necessary to have the insurance policy from Life Insurance Corporation (LIC) – even insurance bought from private players can be considered here.
Equity Linked Savings Scheme (ELSS): There are some mutual fund (MF) schemes specially created for offering you tax savings, and these are called Equity Linked Savings Scheme, or ELSS. The investments that you make in ELSS are eligible for deduction under Sec 80C.
Home Loan Principal Repayment: The Equated Monthly Installment (EMI) that you pay every month to repay your home loan consists of two components – Principal and Interest.The principal component of the EMI qualifies for deduction under Sec 80C. Even the interest component can save you significant income tax – but that would be under Section 24 of the Income Tax Act. Please read “Income Tax (IT) Benefits of a Home Loan / Housing Loan / Mortgage”, which presents a full analysis of how you can save income tax through a home loan.
Stamp Duty and Registration Charges for a home: The amount you pay as stamp duty when you buy a house, and the amount you pay for the registration of the documents of the house can be claimed as deduction under section 80C in the year of purchase of the house.
Sukanya Samriddhi Account : Sukanya Samriddhi Account meaning Girl Child Prosperity Scheme is a special deposit scheme launched by Prime Minister Narendra Modi on 22 January 2015 for girl child. The scheme of Sukanya Samriddhi Account came into effect via notification of Ministry of Finance. The notification details are Notification No. G.S.R.863(E) Dated 02.12.2014. Scheme will be governed by ‘Sukanya Samriddhi Account Rules, 2014’.

Per girl child only single account is allowed. Parents can open this account for maximum two girl child. In case of twins this facility will be extended to third child
Minimum deposit amount for this account is ₹ 1,000/- and maximum is ₹ 1,50,000/- per year
Money to be deposited for 14 years in this account.
Interest rate for this account is 9.1% per annum, calculated on yearly basis, Yearly compounded.
Passbook facility is available with Sukanya Samriddhi account.
From FY 2014-14 the interest earned on account will be tax exempted. As per Finance Bill 2015-16.

National Savings Certificate (NSC) (VIII Issue):
NSC is a time-tested tax saving instrument with a maturity period of Five and Ten Years. Presently, the interest is paid @ 8.50% p.a. on 5 year NSC and 8.80% Per Annum on 10 year NSC. Interest is Compounded Half Yearly. While the minimum investment amount is Rs 100, there is no maximum amount. Premature withdrawals are permitted only in specific circumstances such as death of the holder. Investments in NSC are eligible for a deduction of up to Rs 150,000 p.a. under Section 80C. Furthermore, the accrued interest which is deemed to be reinvested qualifies for deduction under Section 80C. However, the interest income is chargeable to tax in the year in which it accrues.
Infrastructure Bonds: These are also popularly called Infra Bonds. These are issued by infrastructure companies, and not the government. The amount that you invest in these bonds can also be included in Sec 80C deductions.
Pension Funds – Section 80CCC: This section – Sec 80CCC – stipulates that an investment in pension funds is eligible for deduction from your income. Section 80CCC investment limit is clubbed with the limit of Section 80C – it means that the total deduction available for 80CCC and 80C is Rs. 1.50 Lakh.This also means that your investment in pension funds up to Rs. 1.50 Lakh can be claimed as deduction u/s 80CCC. However, as mentioned earlier, the total deduction u/s 80C and 80CCC can not exceed Rs. 1.50 Lakh.
5-Yr bank fixed deposits (FDs): Tax-saving fixed deposits (FDs) of scheduled banks with tenure of 5 years are also entitled for section 80C deduction.
Senior Citizen Savings Scheme 2004 (SCSS): A recent addition to section 80C list, Senior Citizen Savings Scheme (SCSS) is the most lucrative scheme among all the small savings schemes but is meant only for senior citizens. Current rate of interest is 9.20% per annum payable quarterly. Please note that the interest is payable quarterly instead of compounded quarterly. Thus, unclaimed interest on these deposits won’t earn any further interest. Interest income is chargeable to tax.

80CCC
Payment of premium for annuity plan of LIC or any other insurer Deduction is available up to a maximum of Rs. 1,00,000/-
The premium must be deposited to keep in force a contract for an annuity plan of the LIC or any other insurer for receiving pension from the fund. The Finance Act 2015 has enhanced the ceiling of deduction under Section 80CCC from Rs.100,000 to Rs. 1,50,000 with effect from A.Y. 2016-17

80CCD
Deposit made by an employee in his pension account to the extent of 10% of his salary.
Where the Central Government makes any contribution to the pension account, deduction of such contribution to the extent of 10% of salary shall be allowed. Further, in any year where any amount is received from the pension account such amount shall be charged to tax as income of that previous year. The Finance Act, 2009 has extended benefit to any individual assesse, not being a Central Government employee.

80CCF
Subscription to long term infrastructure bonds
Subscription made by individual or HUF to the extent of Rs. 20,000 to notified long term infrastructure bonds is exempt from A.Y. 2011-12 onwards. This deduction is discontinued w.e.f. A.Y. 2013-14.

80CCG
Investment under Rajiv Gandhi Equity Savings Scheme, 2013
The deduction was 50% of amount invested in such equity shares or ₹ 25,000, whichever is lower. The maximum Investment permissible for claiming deduction under RGESS is Rs. 50,000. The benefit is in addition to deduction available u/s Sec 80C.

80D
Payment of medical insurance premium. Deduction is available up to Rs.25,000/ for self/ family and also up to Rs. 25,000/- for insurance in respect of parent/parents of the assessee. In case of senior citizens, a deduction up to Rs.50,000/- shall be available under this Section. Insurance premiumum of senior citizen parent/ parents of the assessee also eligible for enhanced deduction of Rs. 50000/-
The premium is to be paid by any mode of payment other than cash and the insurance scheme should be framed by the General Insurance Corporation of India & approved by the Central Govt. or Scheme framed by any other insurer and approved by the Insurance Regulatory & Development Authority. The premium should be paid in respect of health insurance of the assessee or his family members. The Finance Act 2008 has also provided deduction up to Rs. 15,000/- in respect of health insurance premium paid by the assessee towards his parent/parents. w.e.f. 01.04.2011, contributions made to the Central Government Health Scheme is also covered under this section.

80DD
Deduction of Rs.40,000/ — In respect of (a) expenditure incurred on medical treatment, (including nursing), training and rehabilitation of handicapped dependent relative. (b) Payment or deposit to specified scheme for maintenance of dependent handicapped relative. W.e.f. 01 .04.2004 the deduction under this section has been enhanced to Rs.50,000/- Further, if the dependent is a person with severe disability a deduction of Rs.1,00,000/– shall be available under this sectionBudget 2015 has Further Proposed to hike the limit from A.Y. 2016-17 to Rs. 75000 from existing Rs. 50,000/- and for person with severe disability to Rs. 1.25 lakh from existing Rs. 1 Lakh.
The handicapped dependent should be a dependent relative suffering from a permanent disability (including blindness) or mentally retarded, as certified by a specified physician or psychiatrist.Note: A person with severe disability means a person with 80% or more of one or more disabilities as outlined in section 56(4) of the “Persons with Disabilities (Equal opportunities, Protection of Rights and Full Participation) Act.,”

80DDB
Deduction of Rs.40,000/- in respect of medical expenditure incurred. W.e.f. 01.04.2004, deduction under this section shall be available to the extent of Rs.40,000/- or the amount actually paid, whichever is less. Earlier, the deduction for a senior citizen and a super senior citizen were Rs 60,000 and Rs 80,000 or the amount actually paid, whichever is less respectively.Now, as per Finance Act 2018, the deduction has been raised to Rs 1,00,000 for both senior citizens as well as very senior citizen.
Expenditure must be actually incurred by resident assessee on himself or dependent relative for medical treatment of specified disease or ailment. The diseases have been specified in Rule 11DD. A certificate in form 10I is to be furnished by the assessee from a specialist working in a Government hospital.Budget 2015 has proposed for the purpose of claiming deduction under the section assessee will be required to obtain a prescription from a specialist doctor instead of Certificate.

80E
Deduction in respect of payment in the previous year of interest on loan taken from a financial institution or approved charitable institution for higher studies.
This provision has been introduced to provide relief to students taking loans for higher studies. The payment of the interest thereon will be allowed as deduction over a period of up to 8 years. Further, by Finance Act, 2007 deduction under this section shall be available not only in respect of loan for pursuing higher education by self but also by spouse or children of the assessee. W.e.f. 01.04.2010 higher education means any course of study pursued after passing the senior secondary examination or its equivalent from any recognized school, board or university.

80EE
Deduction in respect of interest on loan taken for residential house property
Vide Finance Act 2013, an individual is allowed a deduction up to a limit of Rs 1,00,000 being paid as interest on a loan taken from a financial institution, sanctioned during the period 01-04- 2013 to 31-03-2014 (loan not to exceed Rs 25 lakhs) for acquisition of a residential house whose value does not exceed Rs 40 lakhs. However the deduction is available if the assessee does not own any residential house property on the date of sanction of the loan.

80G
Donation to certain funds, charitable institutions etc.
The various donations specified in Sec. 80G are eligible for deduction up to either 100% or 50% with or without restriction as provided in Sec. 80G .

80GG
Deduction available is the least of (i) Rent paid less 10% of total income. (ii) Rs.5000 per month.[8] (iii) 25% of total income.
(1) Assessee or his spouse or minor child should not own residential accommodation at the place of employment. (2) He should not be in receipt of house rent allowance. (3) He should not have a self-occupied residential premises in any other place .

80TTA
Deduction in respect of interest on deposits in savings account
Section 80TTA is introduced wef A.Y. 2013-14 to provide deduction to an individual or a Hindu undivided family in respect of interest received on deposits (not being time deposits) in a savings account held with banks, cooperative banks and post office. The deduction is restricted to Rs 10,000 or actual interest whichever is lower.

80TTB
Deduction on interest of time deposits for Senior Citizen
Section 80TTB is introduced w.e.f F.Y 2018-19 to provide deduction specifically to senior citizen (60 years or more) of Rs 50,000 or the amount of interest on deposits whichever is lower. This section includes the post office deposits, bank deposits (FD or savings both) or deposits in cooperative society engaged in banking.
Consequential amendment have been made in section 194A in respect of TDS of senior citizens. Now, no TDS shall be deducted on the interest from FD up to Rs. 50,000 in case of senior citizens. Further,it is to be noted that as section Section 80TTB has been introduced exclusively for senior citizens, so no deduction under Section 80TTA shall be available to senior citizens.

80U
Deduction in case of a disabled person
If an assessee furnishes the certificate issued in a prescribed format from a notified ‘medical authority’, then shall become eligible to avail this deduction. The quantum of deduction shall be Rs. 75,000 in case of a person with disability. However, in case of severe disability the deduction shall be raised to Rs. 1,25,000.In this deduction, a person can claim deduction when he himself is disabled.

87A
Rebate of Rs 2500 for individuals having total income up to Rs 3.5 lakh
Finance Act 2017 has provided relief in the form of rebate to individual taxpayers, resident in India, who are in lower income bracket, i. e. having total income not exceeding Rs 3,50,000/-. The amount of rebate is Rs 2500/- or the amount of tax payable, whichever is lower. WEF A.Y. 2014-15.

80RRB
Deduction in respect of any income by way of royalty in respect of a patent registered on or after 01.04.2003 under the Patents Act 1970 shall be available as :-Rs. 3 lacs or the income received, whichever is less.
The assessee who is a patentee must be an individual resident in India. The assessee must furnish a certificate in the prescribed form duly signed by the prescribed authority along with the return of income.

80QQB
Deduction in respect of royalty or copyright income received in consideration for authoring any book of literary, artistic or scientific nature other than text book shall be available to the extent of Rs. 3 lacs or income received, whichever is less.
The assessee must be an individual resident in India who receives such income in exercise of his profession. To avail of this deduction, the assessee must furnish a certificate in the prescribed form along with the return of income.

text: Due date of submission of return[edit]

text: The due date of submission of return shall be ascertained according to section 139(1) of the Act as under:-

text:
30 September 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.

30 November of the AY
If the assessee is a company and it is required to furnish report under section 92E pertaining to international transactions.

31 July of the AY
In any other case.

text: If the Income of a Salaried Individual is less than ₹ 500,000 and he has earned income through salary or Interest or both, such Individuals are exempted from filing their Income Tax return provided that such payment has been received after the deduction of TDS and this person has not earned interest more than ₹ 10,000 from all source combined. Such a person should not have changed jobs in the financial year.[9]

text: CBDT has announced that all individual/HUF taxpayers with income more than ₹ 500,000 are required to file their income tax returns online. However, digital signatures won't be mandatory for such class of taxpayers.[9]

text: Advance tax[edit]

text: Under this schemes, every assessee is required to pay tax in a particular financial year, preceding the assessment year, on an estimated basis. However, if such estimated tax liability for an individual who is not above 60 years of age at any point of time during the previous year and does not conduct any business in the previous year, and the estimated tax liability is below ₹ 10,000, advance tax will not be payable.

text: Until FY 2015-16, the due dates and amount of advance tax were different for corporate taxpayers and individual taxpayers.However, from FY 2016-17, both categories of taxpayers were brought at par. Further, individuals opting presumptive scheme of taxation u/s 44AD, 44ADA are liable to pay advance tax in single instalment.

text: The due dates of payment of advance tax for F.Y 17-18 are:-

text:
In case of corporate assessee as well as Individuals
For Persons opting sec 44AD & 44ADA

On or before 15 June of the previous year
Up to 15% of advance tax payable
-

On or before 15 September of the previous year
Up to 45% of balance of advance tax payable
-

On or before 15 December of the previous year
Up to 75% of balance of advance tax payable
-

On or before 15 March of the previous year
Up to 100% of balance of advance tax payable
Up to 100 % of the advance tax payable

text: Any default in payment of advance tax attracts interest under section 234B and any deferment of advance tax attracts interest under section 234C.

text: Tax deducted at source (TDS)[edit]

text: 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)

text:
Section
Nature of payment
Threshold limit (up to which no tax is deductible)
TDS to be deducted

192
Salary to any person
Exemption limit
As specified for individual in Part III of I Schedule

193 2
Interest on securities to any resident
Subject to detailed provisions of given section
10%

194A 2
Interest (other than interest on securities) to any resident
In case of Bank/cooperative bank - ₹ 10000 (for persons below 60 years) & 50000 (for persons 60 years or more) and in any other case - ₹ 5000
10%

194B
Winning from lotteries etc. to any person
₹ 10000
30%

194BB
Winning from horse races to any person
₹ 10000
30%

194C 2
Payment to resident contractors
₹ 30000 (for single contract) & ₹ 100000 (for aggregate consideration in a financial year)
2% (for companies/firms) & 1% otherwise

194D
Insurance commission to resident
₹ 15000
5% (for resident person) & 10% (for domestic companies)

194DA
Payment in respect of life insurance policy
₹ 100000
1%

194E
Payment to non-resident sportsmen or sports association
Not applicable
20%

194EE
Payment of deposit under National Savings Scheme to any person
₹ 2500
10%

194F
Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India
NIL
20%

194G
Commission on sale of lottery tickets to any person
₹ 15000
5%

194H 2
Commission/brokerage to a resident
₹ 15000
5%

194-I 2
Rents paid to any resident
₹ 180000
2% (for plant,machinery,equipment) & 10% (for land, building, furniture)

194IA
Payment for Purchase of Immovable Property
₹ 5000000
1%

194IB
Payment of rent by individual or HUF not liable to tax audit
₹ 50000
5%

194J 2
Fees for professional/technical services; Royalty
₹ 30000
10%

194LA
Payment of compensation on acquisition of certain immovable property
₹ 250000
10%

194LB
Interest paid by Infrastructure Development Fund under section 10(47) to non-resident or foreign company
-
5%

194LC
Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds
-
5%

195
Interest or other sums (not being salary,which is covered under section 192) paid to non-residents or foreign company except under section 115O
Amount as computed by the Assessing Officer on application made under section 195(2) or 195(3)
As per double taxation avoidance treaty or regular provisions of Income Tax Act, which is beneficial to the recipient

text:
^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 under the provisions of the Income Tax Act,1961 in the immediately preceding financial year.

text: In most cases, the tax deducted should be deposited within 7 days from the end of the month in which tax was deducted.

text: Corporate income tax[edit]

text: For Domestic Companies, the tax rate shall be flat 30%. However, as per Finance Act, 2018 , the tax rate for MSME has been reduced from 29% to 25% for companies having turnover or gross receipts less than Rs.250 Crores in the last year i.e. in Financial Year 2016-17.Surcharge and Cess shall be levied over and above the flat rate of tax. Therefore, for large corporate, the tax rate is still 30% but for MSME (Micro, Small and Medium Enterprise) it has been reduced to 25%.

text: For Foreign companies, the tax rate shall be 40% in India for normal income.However, specifically in case of Royalty income or fees for rendering technical services the tax rate shall be 50%. Surcharge and Cess shall be levied over and above the flat rate of tax.[10]

text: Note - For both companies, an EC and SHEC of 3% (on both the tax and the surcharge) will be payable till F.Y 17-18.But, from F.Y 18-19, the EC and SHEC has been replaced by Health and Education Cess @ 4%.From 2005-06, electronic filing of company returns is mandatory till date.[11]

text: Non-corporate assessee: Surcharge of 10 % shall be levied if income is more than 50 lakhs but less than Rs. 1 crore. Further, Surcharge of 15% shall be levied in case the income is more than 1 crore of an individual. Corporate assessee:

text:
Particulars
Taxable income > 1 crore
Taxable income > 10 crore

Domestic company
7% of income tax payable
12% of income tax payable

Foreign company
2% of income tax payable
5% of income tax payable

text: ^1 Applicable from assessment year 2015-16 onwards.

text: Tax returns[edit]

text: Categories[edit]

text: There are five categories of income tax returns.

text: Any assessee (Company or firm or a person) who's income exceeds the maximum amount which is not chargeable to tax is required to file return u/s 139(1) within the due date. Currently, the maximum amount not chargeable to tax (basic exemption limit) for individuals is Rs. 2,50,0000 for below 60 years, 3,00,000 for 60 years to 79 years and 5,00,000 for 80 years and above.The due date is different for various assessees.

text: In case of failure to file the return on or before the due date, belated return can be filed.As per Budget 2016, it can be filed before the expiry of relevant assessment year.

text: In case of any omission or any wrong statement mentioned in the normal return can be revised.As per Budget 2017, the return can be revised at any time before the expiry of relevant assessment year.Further, from F.Y 16-17, the belated return can also be revised.

text: If the assessing officer considers the return as defective, he may intimate the defect. One has to rectify the defect within a period of fifteen days from the date of such intimation.

text: Statistics[edit]

text: As of January 2016, a total of more than 3.27 crore returns were e-filed for the financial year 2014-15.[12]

text: Annual information return and statements[edit]

text: Annual information return[edit]

text: Those who are 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.

text: Statements by producers[edit]

text: Producers of a cinematographic film during the financial year shall, prepare and deliver to the Assessing Officer a statement in the Form No.52A,

text:
within 30 days from the end of such financial year or
within 30 days from the date of the completion of the production of the film,

text: whichever is earlier.

text: Statements by non-resident having a liaison office in India[edit]

text: 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.

text: Income tax rates for individuals[edit]

text: Income Tax Rates for Financial Year 2017-2018 & Assessment Year 2018-2019[edit]

text: Income Tax Rates Slab for FY 2017-18 (AY 2018-19) - The Finance Bill, 2017

text: RATES FOR CHARGING INCOME-TAX IN CERTAIN CASES, DEDUCTING INCOME-TAX FROM INCOME CHARGEABLE UNDER THE HEAD “SALARIES” AND COMPUTING “ADVANCE TAX”

text: In cases in which income-tax has to be charged under sub-section (4) of section 172 of the Income-tax Act or sub-section (2) of section 174 or section 174A or section 175 or sub-section (2) of section 176 of the said Act or deducted from, or paid on, from income chargeable under the head “Salaries” under section 192 of the said Act or in which the “advance tax” payable under Chapter XVII-C of the said Act has to be computed at the rate or rates in force, such income-tax or, as the case may be, “advance tax” [not being “advance tax” in respect of any income chargeable to tax under Chapter XII or Chapter XII-A or income chargeable to tax under section 115JB or section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act at the rates as specified in that Chapter or section or surcharge, wherever applicable, on such “advance tax” in respect of any income chargeable to tax under section 115A or section 115AB or section 115AC or section 115ACA or section 115AD or section 115B or section 115BA or section 115BB or section 115BBA or section 115BBC or section 115BBD or section 115BBDA or section 115BBE or section 115BBF or section 115BBG or section 115E or section 115JB or section 115JC] shall be charged, deducted or computed at the following rate or rates:—

text: (I) In the case of every individual other than the individual referred to in items (II) and (III) of this Paragraph or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not being a case to which any other Paragraph of this Part applies,—

text:
Part I: Income tax slab for individual tax payers & HUF (less than 60 years old) (both men & women)

Rates of income-tax

(1)
where the total income does not exceed Rs. 2,50,000
No Tax

(2)
where the total income exceeds Rs. 2,50,000 but does not exceed Rs. 5,00,000
5 %

(3)
 where the total income exceeds Rs. 5,00,000 but does not exceed Rs. 10,00,000
20 %

(4)
where the total income exceeds Rs. 10,00,000
30 %

Surcharge:
** 10% of income tax, where total income is between Rs. 50 lakhs and Rs.1 crore.  ** 15% of income tax, where total income exceeds Rs. 1 crore.

Cess: 3% on total of income tax + surcharge.

* *Income up to Rs. 2,50,000 is exempt from tax if you are less than 60 years old.

text: (II) In the case of every individual, being a resident in India, who is of the age of sixty years or more but less than eighty years at any time during the previous year, -

text:
Part II: Income tax slab for individual tax payers & HUF (60 years old or more but less than 80 years old) (both men & women)

Rates of income-tax

(1)
where the total income does not exceed Rs. 3,00,000
No Tax

(2)
where the total income exceeds Rs. 3,00,000 but does not exceed Rs. 5,00,000
5 %

(3)
 where the total income exceeds Rs. 5,00,000 but does not exceed Rs. 10,00,000
20 %

(4)
where the total income exceeds Rs. 10,00,000
30 %

Surcharge:
** 10% of income tax, where total income is between Rs. 50 lakhs and Rs.1 crore.  ** 15% of income tax, where total income exceeds Rs. 1 crore.

Cess: 3% on total of income tax + surcharge.

* *Income up to Rs. 3,00,000 is exempt from tax if you are more than 60 years but less than 80 years of age.

text: (III) In the case of every individual, being a resident in India, who is of the age of eighty years or more at any time during the previous year, -

text:
Part III: Income tax slab for super senior citizens (80 years old or more) (both men & women)

Rates of income-tax

(1)
where the total income up to Rs. Rs. 2,50,000
No Tax

(2)
where the total income up to Rs. 5,00,000
No Tax

(3)
 where the total income exceeds Rs. 5,00,000 but does not exceed Rs. 10,00,000
20 %

(4)
where the total income exceeds Rs. 10,00,000
30 %

Surcharge:
** 10% of income tax, where total income is between Rs. 50 lakhs and Rs.1 crore.  ** 15% of income tax, where total income exceeds Rs. 1 crore.

Cess: 3% on total of income tax + surcharge.

* *Income up to Rs. 3,00,000 is exempt from tax if you are more than 60 years but less than 80 years of age.

text:
In the case of every co-operative society,—

Rates of income-tax

(1)
where the total income does not exceed Rs. 10,000
10 per cent. of the total income;

(2)
where the total income exceeds Rs. 10,000 but does not
exceed Rs. 20,000

Rs. 1,000 plus 20 per cent. of the amount by which the total income exceeds Rs. 10,000

(3)
where the total income exceeds Rs. 20,000
Rs. 3,000 plus 30 per cent. of the amount by which the total income exceeds Rs. 20,000

Surcharge on income-tax
The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A or section 112 of the Income-tax Act, shall, in the case of every co-operative society, having a total income exceeding one crore rupees, be increased by a surcharge for the purposes of the Union calculated at the rate of twelve per cent. of such incometax

Provided that in the case of every co-operative society mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees.

text:
In the case of every firm,—

Rates of income-tax

On the whole of the total income
30 per cent. of the total income;

Surcharge on income-tax
The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A or section 112 of the Income-tax Act, shall, in the case of every firm, having a total income exceeding one crore rupees, be increased by a surcharge for the purposes of the Union calculated at the rate of twelve per cent. of such income-tax.

Provided that in the case of every firm mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees.

text:
In the case of every local authority,—

Rates of income-tax

On the whole of the total income
30 per cent. of the total income;

Surcharge on income-tax
The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A or section 112 of the Income-tax Act, shall, in the case of every local authority, having a total income exceeding one crore rupees, be increased by a surcharge for the purposes of the Union calculated at the rate of twelve per cent.of such income-tax.

Provided that in the case of every local authority mentioned above having total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees.

text:
In the case of a domestic company

Rates of income-tax

(i) where its total turnover or the gross receipt in the previous year 2015-16 does not exceed fifty crore rupees;
 25 per cent. of the total income;

(ii) other than that referred to in item (i)
30 per cent. of the total income;

Surcharge on income-tax
(a) having a total income exceeding one crore rupees but not exceeding ten crore rupees, at the rate of seven per cent. of such income-tax; and
(b) having a total income exceeding ten crore rupees, at the rate of twelve per cent. of such income-tax;

text:
In the case of a company other than a domestic company -

Rates of income-tax

 (i) on so much of the total income as consists of,—
(a) royalties received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1961 but before the 1st day of April, 1976; or
(b) fees for rendering technical services received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 29th day of February, 1964 but before the 1st day of April, 1976, and where such agreement has, in either case, been approved by the Central Government

50 per cent. of the total income;

(ii) on the balance, if any, of the total income
40 per cent. of the total income

Surcharge on income-tax
The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or the provisions of section 111A or section 112 of the Income-tax Act, shall, be increased by a surcharge for the purposes of the Union, calculated,-
(a) having a total income exceeding one crore rupees but not exceeding ten crore rupees, at the rate of two per cent. of such income-tax; and
(b) having a total income exceeding ten crore rupees, at the rate of five per cent. of such income-tax:

Provided that in the case of every company having a total income exceeding one crore rupees but not exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees:
Provided further that in the case of every company having a total income exceeding ten crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax and surcharge on a total income of ten crore rupees by more than the amount of income that exceeds ten crore rupees.

text: Assessments[edit]

text: Self-assessment is done by the assessee himself in his Return of Income. The department assess the tax of an assessee under section 143(3) (scrutiny), 144 (best judgement), 147 and 153A (search and seizure). The notices for such assessments are issued under section 143(2), 148 and 153A respectively. The time limits are prescribed under section 153.[15]

text: Tax penalties[edit]

text: There are various penalties & fees which can be levied as per the Income Tax Act, 1961. Some of the important penalties and fees are discussed as under :

text: 1. Penalty under section 271(1)(c)[16] for either concealment of income or for furnishing inaccurate particulars of income:-

text: 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-

text: (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 particulars of his income or furnished inaccurate particulars of such income,

text: he may direct that such person shall pay by way of penalty,-

text: (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.

text: In other words, u/s 271(1)(c), the penalty may range from 100 % to 300% of the amount of tax sought to be evaded.

text: 2. Penalty u/s 270A for under reporting or misreporting of income :-

text: The Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner may direct any person to pay a penalty in addition to tax, if he has under-reported or misreported his income while filing his return.

text: In case of under reported income, the penalty shall be 50% of the amount of tax payable on under reported income. Further, in case of misreporting income, the penalty shall be 200% of the amount of tax payable on misreported income.

text: 3. Fee u/s 234F for late filing of ITR :-

text: As per the budget 2017, a new section 234F has been introduced to ensure timely filing of returns of income. According to Section 234F, if a person is required to file income tax return (ITR) as per income tax law (section 139(1)) but does not file it within the due date then late fees shall be levied upon him.The amount of fees shall depend upon the time of filing the return and total income.

text: The quantum of fees u/s 234F has been enumerated as below : (i) If the return is filed after 31st July but on or before the 31st day of December of the assessment year - Rs. 5000 (ii) If the return is filed after 31st December of the assessment year - Rs. 10,000 However, if the Total income is less than or equal to five lakh rupees, then in that case, the fee amount shall not exceed Rs. 1000.

text: The provisions of this section shall be applicable from in respect of Income Tax returns to be filed for FY 2017-18 (or AY 2018-19).This section shall be applicable on all persons including Individual, HUF, Company, Firm, AOP etc., if the return is filed after their respective due dates.Financial year 17-18 would be the first year when any such fees would be leviable without the intervention of Assessing Officer.

text: Appeals[edit]

text: When taxpayers dispute the income tax demands raised on them, a structured appeal process has to be followed. The first level of appeals lies with the CIT (A). The next level of appeal lies with the Income Tax Appellate Tribunal - an independent body, which is the final fact finding authority. Courts can subsequently be approached by the aggrieved party only if a question of law is involved.[17]


document_title: Phenol red

question_text: what is the color of phenol red at an acid ph

root

text: Phenol red

text: Chemical structure and properties[edit]

text: Phenol red exists as a red crystal that is stable in air. Its solubility is 0.77 grams per liter (g/l) in water and 2.9 g/l in ethanol.[1] It is a weak acid with pKa = 8.00 at 20 °C (68 °F).

tag: p

text: A solution of phenol red is used as a pH indicator, often in cell culture. Its color exhibits a gradual transition from yellow (λmax = 443 nm[2]) to red (λmax = 570 nm[3]) over the pH range 6.8 to 8.2. Above pH 8.2, phenol red turns a bright pink (fuchsia) color.[4][5]

text:
Phenol red (pH indicator)

below pH 6.8

above pH 8.2

6.8
⇌
8.2

tag: table

text:
In crystalline form, and in solution under very acidic conditions (low pH), the compound exists as a zwitterion as in the structure shown above, with the sulfate group negatively charged, and the ketone group carrying an additional proton. This form is sometimes symbolically written as H+
2PS− and is orange-red. If the pH is increased (pKa = 1.2), the proton from the ketone group is lost, resulting in the yellow, negatively charged ion denoted as HPS−. At still higher pH (pKa = 7.7), the phenol's hydroxide group loses its proton, resulting in the red ion denoted as PS2−.[6]

text: In several sources, the structure of phenol red is shown with the sulfur atom being part of a cyclic group, similar to the structure of phenolphthalein.[1][7] However, this cyclic structure could not be confirmed by X-ray crystallography.[8]

text: Several indicators share a similar structure to phenol red, including bromothymol blue, thymol blue, bromocresol purple, thymolphthalein, and phenolphthalein. (A table of other common chemical indicators is available in the article on pH indicators.)

text: Phenolsulfonphthalein test[edit]

text: Phenol red was used in the phenolsulfonphthalein test to estimate the overall blood flow through the kidney and is now obsolete.

text: The test is based on the fact that phenol red is excreted almost entirely in the urine. Phenol red solution is administered intravenously, the urine produced is collected. By measuring the amount of phenol red excreted colorimetrically, kidney function can be determined.[9]

text: Indicator for cell cultures[edit]

text: Most living tissues prosper at a near-neutral pH; that is, a pH close to 7. The pH of blood ranges from 7.35 to 7.45, for instance. When cells are grown in tissue culture, the medium in which they grow is held close to this physiological pH. A small amount of phenol red added to this growth medium will have a pink-red color under normal conditions. Typically, 15 mg/l are used for cell culture.

text: In the event of problems, waste products produced by dying cells or overgrowth of contaminants will cause a change in pH, leading to a change in indicator color. For example, a culture of relatively slowly dividing mammalian cells can be quickly overgrown by bacterial contamination. This usually results in an acidification of the medium, turning it yellow. Many biologists find this a convenient way to rapidly check on the health of tissue cultures. In addition, the waste products produced by the mammalian cells themselves will slowly decrease the pH, gradually turning the solution orange and then yellow. This color change is an indication that even in the absence of contamination, the medium needs to be replaced (generally, this should be done before the medium has turned completely orange).

text: Since the color of phenol red can interfere with some spectrophotometric and fluorescent assays, many types of tissue culture media are also available without phenol red.

text: Estrogen mimic[edit]

text: Phenol red is a weak estrogen mimic, and in cell cultures can enhance the growth of cells that express the estrogen receptor.[10]

text: An important breakthrough in biotechnology was reported in 2005 by Bukovsky and coworkers. Using phenol red as a differentiation factor, they produced human oocytes (eggs) from cells scraped from the surface of adult ovaries. These cells on the outer ovarian surface are known as ovarian surface epithelial cells. Such cells had been taken from five women aged 39 to 52 and were cultured in the presence of phenol red, inducing oogenesis.[11]

text: Previously, human eggs had only been produced in vitro from totipotent, blastomeric embryonic stem cells. This experiment demonstrated viable human egg cells can easily be produced from an adult cell that already has some degree of specialization. Furthermore, it lessens the implications associated with the fact that women are born with all of the egg cells they will ever have throughout their lives. While this breakthrough was not without controversy, it provides hope for infertile women wishing to undergo in vitro fertilization, and hints at the possibility of new options for postmenopausal women, as well. It also suggests the future of stem cell research may not have to rely as heavily on human embryos as a source of unspecialized, totipotent cells for research.[citation needed]

text: Use in swimming pool test kits[edit]

text: Phenol red, sometimes labelled with a different name, such as "Guardex Solution #2", is used as a pH indicator in home swimming pool test kits.[12]

text: Chlorine can result in the bleaching of the dye in the absence of thiosulfate to inhibit the oxidizing chlorine. High levels of bromine can convert phenol red to bromophenol red (dibromophenolsulfonephthalein, whose lowered pKa results in an indicator with a range shifted in the acidic direction – water at pH 6.8 will appear to test at 7.5). Even higher levels of bromine (>20 ppm) can result in the secondary conversion of bromophenol red to bromophenol blue with an even lower pKa, erroneously giving the impression that the water has an extremely high pH despite being dangerously low.[13]


document_title: Comfortably Numb

question_text: who sang comfortably numb in the movie the departed

text: Comfortably Numb

text: Concept[edit]

text: The Wall is a concept album about Pink, an embittered and alienated rock star. This song compares Pink's memories of being feverishly ill as a child with his feeling nothing at all in adulthood. The lyrics feature interplay between a doctor treating the adult Pink (verses, sung by Waters) and Pink's inner monologue (chorus, sung by Gilmour).

text: Film adaptation[edit]

text: A large group consisting of Pink's manager (Bob Hoskins), the hotel manager (Michael Ensign), paramedics, and roadies burst into Pink's trashed hotel room, to find an unconscious Pink (Bob Geldof) sitting in a chair. As the paramedics try to revive Pink, his manager berates him, complaining about how he never liked him. The hotel manager does not take kindly to Pink's destruction of the room, but Pink's manager insists that "he's an artist", and eventually resorts to stuffing cash into the hotel manager's pockets. After injecting a drug into Pink's arm, the paramedics drag Pink out of the hotel and to his limousine.

text: He is then transported to a concert where he was scheduled to play. Flashbacks of Pink's childhood are inter-cut into the scene. In the flashback, a young Pink finds a wild rat and shows it to his overprotective mother. Her negative reaction towards the rodent causes Pink to hide the rat in a nearby shed. Pink later catches a fever that keeps him bed-ridden for some time. After he recovers, Pink returns to the shed only to find that the rat has died in his absence. Pink dumps its lifeless body in a nearby river.

text: As he is dragged through the halls of the hotel towards a waiting limousine, the drug causes Pink to hallucinate that his body is developing into a hideous, bulbous pink shell. He dreams of injured (or perhaps dead) soldiers attempting to give him back his deceased rat, accompanied by his disapproving (and heavily made-up) doctor and teacher. Upon being pushed into the limousine, Pink tears off his diseased shell to reveal himself in Nazi-like military attire, and now appears very clean, alert, and in control of his surroundings.

text: The mix of "Comfortably Numb" in the film is very much the same as the album version, except that Richard Wright's organ before David Gilmour's final solo is removed, the bass guitar is more prominent, and Pink's screams (as performed by Roger Waters) are mixed in, as he claws his way out of his shell. Additionally, the song in the film has an additional line at the start, "Is there anybody in there?", when Pink's associates barge into his hotel room.

text: Composition[edit]

text: The verses are composed in the key of B minor, while the chorus is in that key's relative major, D major. The song, together with "Mother", is one of two tracks on The Wall which are free-standing and do not fade into or out of an adjacent track. This is also the longest song on the album at 6:21, followed by "Mother", which is 5:32.

text: According to Rolling Stone, the lyrics came from Roger Waters' experience when he was injected with tranquilizers for stomach cramps by a doctor prior to playing a Pink Floyd show in Philadelphia on the band's 1977 In the Flesh tour.[9][10] "That was the longest two hours of my life," Waters said, "trying to do a show when you can hardly lift your arm." The experience gave him the idea which eventually became the lyrics to this song.

text: Waters and Gilmour disagreed about how to record the song as Gilmour preferred a more grungy style for the verses. In the end, Waters' preferred opening to the song and Gilmour's final solo were used on the album. Gilmour would later say, "We argued over 'Comfortably Numb' like mad. Really had a big fight, went on for ages."[11] For the backing of Gilmour's vocal section, he and session player Lee Ritenour used a pair of high-strung acoustic guitars, similar to "Nashville" tuning, only the low E string was replaced with a high E string, two octaves higher than normal, instead of one. This tuning was also used for the arpeggios heard throughout most of "Hey You".[12]

text: Guitar solos[edit]

text: This song features two guitar solos by David Gilmour. The first solo is played over a shortened version of the chorus music, and the longer outro solo is played over the verse structure. In 1989, the readers of the Pink Floyd fanzine The Amazing Pudding voted this song the best Floyd song of all time. David Gilmour's solo was rated the 4th best guitar solo of all-time by Guitar World magazine, in a reader poll.[13] Also in Guitar World, there were details on David Gilmour's "Comfortably Numb" solo, stating that the solo (most likely the outro solo) was pieced together from several other solos that he had been experimenting with at the time; this was accomplished by recording several solos and marking his preferred segments for the perfect final take. In August 2006, it was voted the greatest guitar solo of all time in a poll by listeners of digital radio station Planet Rock.[14] In addition, Gilmour's guitar tone in the song was named best guitar sound by Guitarist magazine in November 2010.[15]

text: Phil Taylor, Pink Floyd's technician, declared:

text: [David Gilmour] is obviously using a couple of effects, like a Big Muff and a delay, but it really is just his fingers, his vibrato, his choice of notes and how he sets his effects. I find it extraordinary when people think they can copy his sound by duplicating his gear. In reality, no matter how well you duplicate the equipment, you will never be able to duplicate the personality.[16]

text: Live performances[edit]

text: Pink Floyd[edit]

text: During the 1980/81 The Wall tour, where a giant wall was constructed across the stage during the performance, the song was performed with Roger Waters dressed as a doctor at the bottom of the wall, and David Gilmour singing and playing guitar from the top of the wall on a raised platform with spotlights shining from behind him. It was the first time the audience's attention was drawn to the top of the completed wall. According to David Gilmour, the final solo was one of the few opportunities during those concerts that he was free to improvise completely.

text: Gilmour declared:

text: It was a fantastic moment, I can tell, to be standing up on there, and Roger's just finished singing his thing, and I'm standing there, waiting. I'm in pitch darkness and no one knows I'm there yet. And Roger's down and he finishes his line, I start mine and the big back spots and everything go on and the audience, they're all looking straight ahead and down, and suddenly there's all this light up there and they all sort of—their heads all lift up and there's this thing up there and the sound's coming out and everything. Every night there's this sort of "[gasp!]" from about 15,000 people. And that's quite something, let me tell you.[17]

text: After Waters had left the band, Gilmour also revised the verses to his preferred grungier approach during live performances. The verse vocals were arranged for three-part harmonies. In both 1987–88 and 1994, the verses were sung by Richard Wright, Guy Pratt and Jon Carin.

text: In December 1988, a video of the live performance from Delicate Sound of Thunder reached number 11 on MTV's Top 20 Video Countdown. The video was two minutes shorter than the album version and the video clip had different camera angles from the home video version.

text: A 10-minute version of "Comfortably Numb" was performed at Earls Court, London on 20 October 1994, as part of The Division Bell tour. The Pulse video release edited out approximately 1:20 minutes of the ending solo, whereas the original pay-per-view video showed the unedited version.

text: Pink Floyd, complete with Waters, reunited briefly to perform at the Live 8 concert in Hyde Park, London in July 2005. The set consisted of four songs, of which "Comfortably Numb" was the last.

text: Roger Waters[edit]

text: After leaving Pink Floyd, Waters first performed "Comfortably Numb" at the 1990 concert staging of The Wall – Live in Berlin on 21 July 1990. The event's purpose was to commemorate the fall of the Berlin Wall. Roger Waters sang lead, Van Morrison sang Gilmour's vocal parts backed by Rick Danko and Levon Helm of The Band, with guitar solos by Rick Di Fonzo and Snowy White, and backup by the Rundfunk Orchestra & Choir. This version was used in the Academy Award-winning 2006 film The Departed, directed by Martin Scorsese. It is also heard in the TV show episode of The Sopranos, titled "Kennedy and Heidi", when Christopher Moltisanti plays The Departed soundtrack on his car stereo before a serious accident. Van Morrison's 2007 compilation album, Van Morrison at the Movies – Soundtrack Hits includes this version.

text: Waters subsequently performed the song at the "Guitar Legends" festival in Spain in 1991 (with guest vocals by Bruce Hornsby), and at the Walden Woods benefit concert in Los Angeles in 1992 with guest vocals by Don Henley.

text: During 1999–2000, Doyle Bramhall II and Snowy White stood in for Gilmour's vocals and guitar solos; a role carried out by Chester Kamen and White in 2002. In 2006–2007 Gilmour's vocals were performed by Jon Carin and Andy Fairweather-Low with Dave Kilminster and White performing the guitar solos.

text: During Waters' The Wall Live tour, Robbie Wyckoff sang Gilmour's vocals, and Dave Kilminster performed the guitar solos, both of them atop the wall, as Gilmour has been in the original tour. During the performance of 12 May 2011 at the London O2 Arena, David Gilmour appeared as a guest during this song, and both sang the choruses and played guitar from the top of the wall, echoing the original Earls Court performances.[18] The song contains one of the show's most memorable moments, when, at a specific point of the final guitar solo, Waters steps toward the wall and pounds it with his fists, triggering both an explosion of colours on the previously dark grey screen projections and a collapsing wall.

text: Waters performed the song with Eddie Vedder singing Gilmour's vocals at 12-12-12: The Concert for Sandy Relief.

text: David Gilmour[edit]

text: Gilmour has performed the song during each of his solo tours.

text: In his 1984 tour to promote his album About Face, the set list referred to the song as "Come on Big Bum". The vocals during the verses were performed by band members Gregg Dechert and Mickey Feat.

text: In 2001 and 2002, the verse vocals were performed on different dates by guest singers: Robert Wyatt, Kate Bush, Durga McBroom, and most notably Bob Geldof, who had played Pink in the movie version of The Wall.

text: On 29 May 2006, at the Royal Albert Hall, David Bowie, in a guest appearance, sang Waters' part of the song. The next day, on 30 May, Richard Wright sang Waters' part, by himself, at the same venue. Both performances were immortalised on Gilmour's Remember That Night concert video, compiled from all three of his shows there on May 28, 29 and 30, 2006, which were part of his "On an Island" Tour to promote his new album of the same name.

text: In 2006, David Gilmour performed the song in a concert, with the Polish Baltic Philharmonic Orchestra providing the orchestral parts that had usually been done with backing tapes or multiple synthesizers. This version would be released on Live in Gdańsk.

text: During a performance at the Royal Albert Hall on 24 April 2016, Gilmour and his band incorporated the final refrain of the Prince song "Purple Rain" into the song as a tribute to the artist, who had died three days earlier.[19]

text: Cover versions[edit]

text: The Scissor Sisters recorded a radically re-arranged disco-oriented version released in January 2004 on Polydor, with the B-side "Rock My Spot (Crevice Canyon)". This release reached number 10 in the UK Singles Chart, becoming the most successful cover of a Pink Floyd song to date in the UK.[citation needed] David Gilmour and Nick Mason expressed a liking for the group's version,[20] and Roger Waters is said to have congratulated the Scissor Sisters on the version, although a lyric was changed, from "a distant ship's smoke on the horizon" to "a distant ship floats on the horizon".[21] Jake Shears, the band's lead singer, was invited by Gilmour to sing "Comfortably Numb" with him in some 2006 shows, but the idea was dropped at the last moment to Shears' public disappointment.[22] This cover received a Grammy nomination for Best Dance Recording, but lost to "Toxic" by Britney Spears.[citation needed]

text: Personnel[edit]

text:
Roger Waters – vocals (verses), bass guitar
David Gilmour – vocals (chorus), acoustic guitar, electric guitar, pedal steel guitar, Prophet-5 synthesiser
Nick Mason – drums
Richard Wright – organ

tag: ul

text: with:

text:
Michael Kamen – orchestral arrangements
Lee Ritenour – acoustic guitar

text: Personnel per Fitch and Mahon.[23]


document_title: 42 (number)

question_text: what us the answer to life the universe and everything

text: 42 (number)

text: Mathematics[edit]

text: Forty-two (42) is a pronic number[1] and an abundant number; its prime factorization 2 · 3 · 7 makes it the second sphenic number and also the second of the form (2 · 3 · r).

text: Additional properties of the number 42 include:

text:
It is the third primary pseudoperfect number.[2]
It is a Catalan number.[3] Consequently, 42 is the number of noncrossing partitions of a set of five elements, the number of triangulations of a heptagon, the number of rooted ordered binary trees with six leaves, the number of ways in which five pairs of nested parentheses can be arranged, etc.
It is an alternating sign matrix number, that is, the number of 4-by-4 alternating sign matrices.
It is the number of partitions of 10—the number of ways of expressing 10 as a sum of positive integers (note a different sense of partition from that above).

text:
Given 27 same-size cubes whose nominal values progress from 1 to 27, a 3 × 3 × 3 magic cube can be constructed such that every row, column, and corridor, and every diagonal passing through the center, is composed of 3 numbers whose sum of values is 42.
It is the third pentadecagonal number.[4] It is a meandric number and an open meandric number.
42 is the only known value that is the number of sets of four distinct positive integers a, b, c, d, each less than the value itself, such that ab − cd, ac − bd, and ad − bc are each multiples of the value. Whether there are other values remains an open question.[5]
42 is a (2,6)-perfect number (super-multiperfect), as σ2(n) = σ(σ(n)) = 6n.[6]
42 is the resulting number of the original Smith number (4937775 = 3 × 5 × 5 × 65837): Both the sum of its digits (4 + 9 + 3 + 7 + 7 + 7 + 5) and the sum of the digits in its prime factorization (3 + 5 + 5 + (6 + 5 + 8 + 3 + 7)) result in 42.
The dimension of the Borel subalgebra in the exceptional Lie algebra e6 is 42.
42 is the largest number n such that there exist positive integers p, q, r with 1 = 1/n + 1/p + 1/q + 1/r
42 is the smallest number k such that for every Riemann surface C, #Aut(C) ≤ k deg(KC) = k(2g − 2) (Hurwitz's automorphisms theorem)
42 is a perfect score on the USA Math Olympiad (USAMO)[7] and International Mathematical Olympiad (IMO).[8]
42 is the maximum of core points awarded in International Baccalaureate Diploma Programme.
42 is the sum of the first 6 positive even numbers.

text: Science[edit]

text:
42 is the atomic number of molybdenum.
42 is the atomic mass of one of the naturally occurring stable isotopes of calcium.
The angle rounded to whole degrees for which a rainbow appears (the critical angle).
In 1966, mathematician Paul Cooper theorized that the fastest, most efficient way to travel across continents would be to bore a straight hollow tube directly through the Earth, connecting a set of antipodes, remove the air from the tube and fall through.[9] The first half of the journey consists of free-fall acceleration, while the second half consists of an exactly equal deceleration. The time for such a journey works out to be 42 minutes. Even if the tube does not pass through the exact center of the Earth, the time for a journey powered entirely by gravity (known as a gravity train) always works out to be 42 minutes, so long as the tube remains friction-free, as while the force of gravity would be lessened, the distance traveled is reduced at an equal rate.[10][11] (The same idea was proposed, without calculation by Lewis Carroll in 1893 in Sylvie and Bruno Concluded.[12])
As determined by the Babylonians, in 79 years Mars orbits the Sun almost exactly 42 times.

text: Technology[edit]

text:
Magic numbers used by programmers:

In TIFF (Tagged Image File Format), the second 16-bit word of every file is 42, "an arbitrary but carefully chosen number that further identifies the file as a TIFF file".
In the reiser4 file system, 42 is the inode number of the root directory.
In the military IRIG 106 Chapter 10 data recording standard, the hex value 0x464F52545974776F (ASCII "FORTYtwo") is used as a magic number to identify directory blocks.

The GNU C Library, a set of standard routines available for use in computer programming, contains a function—memfrob()—which performs an XOR combination of a given variable and the binary pattern 00101010 (42) as an XOR cipher.
Tiling a plane using regular hexagons, which is honeycomb in appearance, is approximated in a topological sense to an accuracy of better than 1% using a stretcher bond brick pattern with bricks of 42 squares (6 by 7).[13]
The password expiration policy for a Microsoft Windows domain defaults to 42 days.[14]

text: Astronomy[edit]

text:
Messier object M42, a magnitude 5.0 diffuse nebula in the constellation Orion, also known as the Orion Nebula.
The New General Catalogue object NGC 42, a spiral galaxy in the constellation Pegasus.
In January 2004, asteroid 2001 DA42 was given the permanent name 25924 Douglasadams, for the author Douglas Adams who popularized the number 42 and died in 2001. Brian G. Marsden, the director of the Minor Planet Center and the secretary for the naming committee, remarked that, with even his initials in the provisional designation, "This was sort of made for him, wasn't it?".
Kepler-42, a red dwarf in the constellation Cygnus around which orbits the three smallest exoplanets found to date.
42 Isis, a large main-belt asteroid measuring about 100 km in diameter.

text: Religion[edit]

text:
In Japanese culture, the number 42 is considered unlucky because the numerals when pronounced separately—shi ni (four two)—sound like the word "death".[15]
There are 42 questions asked of persons making their journey through Death. Ma'at, a female personification, considered to be both maternal and a delivering force, is an Ancient Egyptian personification of physical and moral law, order, and truth. In the judgment scene described in the Egyptian and the Book of Pass (the Book of the Dead, which evolved from the Coffin Texts and the Pyramid Texts), there are 42 questions personifying the analysis of Ma'at. If the departed reasonably can give answers to the 42 questions, they have the potential to either be reincarnate, or if completely successful, reach the ultimate goal of becoming a Star, whereon, they can continue to give Light, and fuel Universal growth.
42 is the number with which God creates the Universe in Kabbalistic tradition. In Kabbalah, the most significant name is that of the En Sof (also known as "Ein Sof", "Infinite" or "Endless"), who is above the Sefirot (sometimes spelled "Sephirot").[16] The Forty-Two-Lettered Name contains four combined names which are spelled in Hebrew letters (spelled in letters = 42 letters), which is the name of Azilut (or "Atziluth" "Emanation"). While there are obvious links between the Forty-Two Lettered Name of the Babylonian Talmud and the Kabbalah's Forty-Two Lettered Name, they are probably not identical because of the Kabbalah's emphasis on numbers. The Kabbalah also contains a Forty-Five Lettered Name and a Seventy-Two Lettered Name.
The number 42 appears in various contexts in Christianity. There are 42 generations (names) in the Gospel of Matthew's version of the Genealogy of Jesus; it is prophesied that for 42 months the Beast will hold dominion over the Earth (Revelation 13:5); 42 men of Beth-azmaveth were counted in the census of men of Israel upon return from exile (Ezra 2:24); God sent bears to maul 42 of the teenage boys who mocked Elisha for his baldness (2 Kings 2:23), etc.
In Judaism, the number (in the Babylonian Talmud, compiled 375 AD to 499 AD) of the "Forty-Two Lettered Name" ascribed to God. Rab (or Rabhs), a 3rd-century source in the Talmud stated "The Forty-Two Lettered Name is entrusted only to him who is pious, meek, middle-aged, free from bad temper, sober, and not insistent on his rights". [Source: Talmud Kidduschin 71a, Translated by Rabbi Dr. I. Epstein]. Maimonides felt that the original Talmudic Forty-Two Lettered Name was perhaps composed of several combined divine names [Maimonides "Moreh"]. The apparently unpronouncable Tetragrammaton provides the backdrop from the Twelve-Lettered Name and the Forty-Two Lettered Name of the Talmud.[citation needed]
The Gutenberg Bible is also known as the "42-line Bible", as the book contained 42 lines per page.
The Forty-Two Articles (1552), largely the work of Thomas Cranmer, were intended to summarize Anglican doctrine, as it now existed under the reign of Edward VI.
The Sutra of 42 Sections is a Buddhist scripture.

text: Popular culture[edit]

text: The Hitchhiker's Guide to the Galaxy[edit]

text: The number 42 is, in The Hitchhiker's Guide to the Galaxy by Douglas Adams, the "Answer to the Ultimate Question of Life, the Universe, and Everything", calculated by an enormous supercomputer named Deep Thought over a period of 7.5 million years. Unfortunately, no one knows what the question is. Thus, to calculate the Ultimate Question, a special computer the size of a small planet was built from organic components and named "Earth". The Ultimate Question "What do you get when you multiply six by nine"[17] was found by Arthur Dent and Ford Prefect in the second book of the series, The Restaurant at the End of the Universe. This appeared first in the radio play and later in the novelization of The Hitchhiker's Guide to the Galaxy. The fact that Adams named the episodes of the radio play "fits", the same archaic title for a chapter or section used by Lewis Carroll in "The Hunting of the Snark", suggests that Adams was influenced by Carroll's fascination with and frequent use of the number. The fourth book in the series, the novel So Long, and Thanks for All the Fish, contains 42 chapters. According to the novel Mostly Harmless, 42 is the street address of Stavromula Beta. In 1994 Adams created the 42 Puzzle, a game based on the number 42.

text: The 2011 book 42: Douglas Adams' Amazingly Accurate Answer to Life, the Universe and Everything[18] examines Adams' choice of the number 42 and also contains a compendium of some instances of the number in science, popular culture, and humour.

text: Works of Lewis Carroll[edit]

text: Lewis Carroll, who was a mathematician,[19] made repeated use of this number in his writings.[20]

text: Examples of Carroll's use of 42:

text:
Alice's Adventures in Wonderland has 42 illustrations.
Alice's attempts at multiplication (chapter two of Alice in Wonderland) work if one uses base 18 to write the first answer, and increases the base by threes to 21, 24, etc. (the answers working up to 4 × 12 = "19" in base 39), but "breaks" precisely when one attempts the answer to 4 × 13 in base 42, leading Alice to declare "oh dear! I shall never get to twenty at that rate!"
Rule Forty-two in Alice's Adventures in Wonderland ("All persons more than a mile high to leave the court").
Rule 42 of the Code in the preface[21] to The Hunting of the Snark ("No one shall speak to the Man at the Helm").
In "fit the first" of The Hunting of the Snark the Baker had "forty-two boxes, all carefully packed, With his name painted clearly on each."[21]
The White Queen announces her age as "one hundred and one, five months and a day", which—if the best possible date is assumed for the action of Through the Looking-Glass (e.g., a date is chosen such that the rollover from February to March is excluded from what would otherwise be an imprecise measurement of "five months and a day")—gives a total of 37,044 days. If the Red Queen, as part of the same chess set, is regarded as the same age, their combined age is 74,088 days, or 42 × 42 × 42.[22]

text: Music[edit]

text:
Level 42 is an English pop/rock music band.
"42" is one of the tracks on Coldplay's 2008 album Viva la Vida or Death and All His Friends.
"Channel 42" is an electronic music song by deadmau5 featuring Wolfgang Gartner; it appears on the 2012 deadmau5 album Album Title Goes Here.

text: Television and film[edit]

text:
The Kumars at No. 42 television series
"42" is an episode of Doctor Who, set in real time lasting approximately 42 minutes.
On the game show Jeopardy!, "Watson" the IBM supercomputer, has 42 "threads" in its avatar.[23]
42 (film) is a film on the life of American baseball player Jackie Robinson.
In the TV show the X-Files, Fox Mulder's apartment number is 42.
In Supernatural (U.S. TV series) (Season 10, Episode 17), Bobby Singer opens Heaven's gate by opening doorway number 42.
In the TV show LOST the number 42 is the last number in the series (4, 8, 15, 16, 23, and 42)

text: Video games[edit]

text:
42 Entertainment is the company responsible for several alternate reality games, including I Love Bees, Year Zero, and Why So Serious.
Tokyo 42 is a videogame released in 2017.
Squadron 42 is a videogame set in the Star Citizen Universe with an unspecified release date.

text: Sports[edit]

text:
The jersey number of Jackie Robinson, which is the only number retired by all Major League Baseball teams. Although the number was retired in 1997, Mariano Rivera of the New York Yankees, the last professional baseball player to wear number 42, continued to wear it until he retired at the end of the 2013 season. As of the 2014 season, no player will ever again wear the number 42 in Major League Baseball except on Jackie Robinson Day (April 15), when all uniformed personnel (players, managers, coaches, and umpires) wear the number.
The number of laws of cricket [24]
Rule 42 is the historic name of a Gaelic Athletic Association rule (now codified in Rule 5.1 and Rule 44) that in practice prohibits the playing of "foreign sports" (generally association football and the rugby codes) at GAA grounds.

text: Gaming[edit]

text:
The name of a Texan trick-taking game played with dominoes (see 42 (dominoes)).
The number of spots (or pips, circular patches or pits) on a pair of standard six-sided dice.
The board game Risk (game) has forty-two territories

text: Architecture[edit]

text: The architects of the Rockefeller Center in New York City worked daily in the Graybar Building where on "the twenty-fifth floor, one enormous drafting room contained forty-two identical drawing boards, each the size of a six-seat dining room table; another room harboured twelve more, and an additional fourteen stood just outside the principals' offices at the top of the circular iron staircase connecting 25 to 26".[25]

text: In the Rockefeller Center (New York City) there are a total of "forty-two elevators in five separate banks"[26] which carry tenants and visitors to the sixty-six floors.

text: Other fields[edit]

text:
+42 is the historic country calling code for the former country of Czechoslovakia.
There are 42 US gallons in a barrel of oil.
42 is the number of the French department of Loire. The number is also reflected in the postal code for that area.
Tower 42 is a skyscraper in the City of London, formerly known as the NatWest Tower.
In New York City, 42nd Street is a main and very popular two-way thoroughfare. Landmarks on it include the Chrysler Building, Grand Central Terminal, the main branch of the New York Public Library, and Times Square. The Headquarters of the United Nations is at the east end of the street. The New York City street is also the setting for a movie by the same name (which also gave fame to its eponymous title song), and which later inspired a musical adaptation, 42nd Street.
42 is the inspiration for the name of the 42 Center of Excellence for Artificial Intelligence, based in Vienna, Austria[27]
42 is the name of a private college of computer science and programming funded in Paris by the businessman and creator of Free, Xavier Niel.
If one were to fold a piece of paper 42 times, it would reach beyond the orbit of the moon.[28]
42 is the number of seats in Social Democratic Youth of Denmark's major council Hovedbestyrelsen. At the 2016 national convention, lowering the number of seats to 32 was discussed, but eventually the convention decided to stick with 42 members.
42 in Chinese reads sì èr which is very close to shì a (是啊) and that means 'yes'. It was once popular among young Chinese to send 42 in short message which stands for 'yes'

text: Other languages[edit]

text:
[show]Language
Translation

Afrikaans
twee-en-veertig

Albanian
dyzetedy

Arabic
إثنان و أربعون (ʾithnān wa ʾarbaʿūn)

Basque
berrogeita bi

Belarusian
сорак два (sorak dva)

Bosnian
četrdeset dva (ceterdeset dva)

Bulgarian
четиридесет и две (četirideset i dve)

Catalan
quaranta-dos

Chinese
四十二 (肆拾贰) (sìshí'èr)

Chuvash
хĕрĕх иккĕ (xĕrĕx ikkĕ, IIXXXX)

Croatian
četrdesetdva

Czech
čtyřicet dva

Danish
toogfyrre

Dhivehi
Saalhees Dheyh

Dutch
tweeënveertig

Esperanto
kvardek du

Estonian
nelikümmend kaks'

Finnish
neljäkymmentäkaksi

Filipino
apatnapu't dalawa

French
quarante-deux

West Frisian
twaenfjirtich

Georgian
ორმოცდაორი (ormocdaori)

German
zweiundvierzig

Greek
σαράντα δύο (saránta dýo)

Gujarati
betalis

Hebrew
ארבעים ושתיים (arbayim u-shtayim)

Hindi
बयालीस, ४२ (bayālīs)

Hungarian
negyvenkettő

Icelandic
fjörutíu og tveir

Indonesian
empat puluh dua

Irish
daichead a dó

Italian
quarantadue

Japanese
四十二 (よんじゅうに) (yonjūni)

Kazakh
қырық екі (qırıq eki)

Korean
사십이 / 마흔둘 (sasibi/maheundul)

Kannada
ನಲವತ್ತು ಎರಡು (nalavatthu eradu)

Latvian
četrdesmit divi

Livonian
nēļakimdõ kakš

Lietuvių
keturiasdešimt du

Lojban
vore

Luxembourgish
zweeavéierzeg

Macedonian
четириесет и два (četirieset i dva)

Malayalam
നാല്പത്തിരണ്ടു

Maltese
tnejn u erbgħin

Māori
whā tekau ma rua

Marathi
bechalis

Mongolian
дөчин хоёр (döchin khoyor)

Norwegian
førtito

Persian
چهل و دو (chehel o du)

Polish
czterdzieści dwa

Portuguese
quarenta e dois

Romanian
patruzeci și doi

Russian
сорок два (sorok dva)

Serbian
четрдесет два (četrdeset dva)

Shona
Makumi mana nemaviri

Sinhala
හතලිස් දෙක (hathalis deka)

Slovene
dvainštirideset

Slovak
štyridsaťdva

Somali
laba iyo afartan

Spanish
cuarenta y dos

Swedish
fyrtiotvå

Tagalog
apatnapu't dalawa

Tamil
நாற்பத்திரண்டு (narpatti errundu)

Telugu
నలభై రెండు (nalabai rendu)

Thai
สี่สิบสอง

Turkish
kırk iki

Ukrainian
сорок два (sorok dva)

Urdu
بیالیس (bayālīs)

Vietnamese
bốn mươi hai

Welsh
pedwar deg dau / dau-ar-ddeugain


document_title: Bustin' Loose (song)

question_text: who sings the song i feel like bustin loose

text: Bustin' Loose (song)

text:
"Bustin' Loose"

Single by Chuck Brown & the Soul Searchers

from the album Bustin' Loose

A-side
"Bustin' Loose Part I"

B-side
"Bustin' Loose Part II"

Released
1979 (1979)

Format

7"
12"

Genre
Go-go

Label
Source Records

Songwriter(s)
Chuck Brown

Producer(s)
James Purdie

text: "Bustin' Loose (Part 1)" was a hit song for Chuck Brown & the Soul Searchers.[1] Released from the album of the same name, it spent four weeks at the top of the R&B singles chart in early 1979 and peaked at number thirty-four on the Billboard Hot 100 singles chart.[1][2] The Nelly song "Hot in Herre" contains an interpolation of "Bustin' Loose".

text: From the opening of Nationals Park until the 2015 season, the song was played after every home run the Washington Nationals hit. It was replaced by the Jessie J song "Bang Bang. It has since returned for the 2017 season after every home run hit by a Washington National.