Breathing Architecture

• WHAT IS TAX Taxes represent the amount of money we pay to the Government at predefined rates and periodicity. Taxes are the basic source of revenue to the Government using which it provides various kinds of services to the tax payers • DIRECT TAXES: ------------------ Central Board of Direct Taxes (CBDT) 1-Income tax 2-Wealth tax 3-Capital Gain tax 4-Gift Tax/ Inheritance or Estate Tax 5-Corporate Tax • INDIRECT TAXES:--------------  Central Board of Excise and Customs (CBEC). 1-Service Tax 2-Custom Duty 3-Excise Duty 4-Sales Tax and VAT 5-Security Transaction Tax • HISTORY OF TAXATION: • Taxation in India is rooted from the period of ManuSmriti and Arthshastra. • Present Indian Taxation is based on this ancient Tax system which was based on the theory of Maximum  Social Welfare. • ACCORDING TO MANU SMRITI : • The king should arrange the collection of Taxes in such a manner that the tax payer did not feel the pin...

Origin and Evolution of Human Settlements Various Stages Man as Nomad and Cave Dweller ( Up to 10,000 B. C .) • Earth estimated to be formed about 4 billion years ago • Homo Sapiens (the one existing species of man) believe to date from about 500,000 B. C. • Earliest man did not settle anywhere as they wandered around in search of food • Did not know how to construct buildings so lived in the open • Occasionally took shelter on top of trees to protect themselves from wild animals. Man as Nomad and Cave Dweller. • Later man began to live in caves by the side of rivers, lakes and springs • Sites protected by rivers, swamps or elevated terrain preferred • Caves not used as places for fixed residence • When food gathering in the vicinity became difficult, early man moved to another location. Towards Settled Habitation (Up to 10,000 B. C. - 5,000 B. C.) • Man learned to practice cultivation • Could stay at one place and produce food • Began t...