JEMTEC

  Rape is derived from a word “Raptio” which means “to seize” As far as  the meaning of Marital Rape is concerned, it is relevant to note that the Penal Laws of our Country i.e. Indian Penal Code and Cr.PC has not yet it defined and not made an offence,  in case, where wife is above 18 years of age, but by way of judicial interpretation we may define it as “Marital Rape  is committed when sexual intercourse act committed by husband with his wife without her consent or by force or even against her wish.  At this juncture, it is relevant to note that Indian Penal Code do recognise that Judicial Separated husband can commit the offence of Rape with his wife, if she is not the willing/consent Party to do sexual act. The said issue of Marital Rape has been come into highlight in the wake of recently pronounced two judgments of the High Court in India viz Chhatisgarh and Kerala High Courts. The Chhattisgarh High Court in the revision petition filed before it in the ca...

  In the recent days we have learnt a lot of new words- Lockdown, Quarantine, Social distance etc. We all lived in the past two years two times in Lockdown and in some countries more than two times. Covid-19 has also raised the opportunities of touch less technology. Daily in the morning we move to our offices and used different method of attendance. The methods could be attendance, thumb impression, RFID card, Bar code etc.Covid-19 has raised the opportunities to work on touch less technologies. In the past year we have seen touch less temperature scanning machine, before Covid-19 we were not using this machine in general. Now a day’s almost every organization has at least this touch less technology. Similarly in near future we will see that our attendance will be taken through touch less technology whether it is taken by finger scanning without touching the machine, face scanning machine, iris technology, wave movement or any other method. So there are a lot of opportunities rais...

  Let begin with understanding new tax rules. It has six tax slabs, each having a lower rate on income up to Rs. 15 lakhs. Multiple exemptions and deductions are not available due to the varied income slabs and tax rates. There are benefits and drawbacks to the new tax system.  The present tax regime is still in effect, and we, as a taxpayer, have the option of choosing between the old and new tax regimes that best fit your needs. The government has not imposed any penalties for failing to transition to the new tax system. Taxpayers can invest their money in whatever manner they wish under the new tax structure. There is no need to invest in tax-saving schemes or insurance policies that may or may not be in accordance with their financial goals under the new program. With various tax brackets to choose from, you, the taxpayer, will be placed in the one that best reflects your yearly income. Dr. Shalini Singh Assistant Professor Department of Commerce