Good evening, friends. Amongst us, we have Dr. Bisha Pooja, a famous chartered accountant and who takes sessions on various perspectives of law as well as on the tax management. And we had requested, sir, to take a session on the tax planning. And since on this platform, we have a lot of professionals and other common people also watching us. As a common point, which came to our mind was tax planning, which is an important aspect in one's life. And the sessions for today is tax planning, HUF and succession. And without taking much time, I will only say that we are all enamored by the fact that Dr. Bisha Pooja has kindly consented to share his thoughts and as to how one can do the tax planning, especially in terms of the succession as well as the HUF. And over to you, sir. Thank you for accepting our request. Good evening to one and all. Well, I don't know the persons who are, I know Mr. Vikas Chatterjee who invited me and there is gentleman co-ed between, I've been not to introduce the other gentleman before me, ladies and gentlemen. Well, friends, I'm supposed to talk to you about planning through HUF or succession planning or things of the similar nature. I would request the host, whenever there is a question, you can stop me, ask the question, sir. Second point, I'm not a lawyer. I'm a charge advocate. Let me tell you very, I'm not LLB also. I am aware of the tax factor. I may not be aware of certain laws which you are handling day in, day out. I might be wrong at certain places, kindly correct me. Most welcome to correct me whenever you want to correct. We can have discussion on that also because I may not be knowing certain laws which you are aware of because you have read it, you are practicing. I am not practicing in the law side. I'm practicing only in textbooks. So that also makes a difference. And let me tell you, you can learn from anyone, whether he is senior or junior, it doesn't make any difference. Learning is an ongoing process. We share our thought and we also learn from our audience. So I have given you a full freedom to check me, to ask question wherever you feel like asking. We take the question normally at the end of the session. Sir, there are certain questions which should be taken there and then. Then only you can enjoy. Because otherwise what happens is you lose the track of it. Right. Sir, there is absolutely no problem. You can stop me wherever you feel like. And wherever you have questions, if I know that question will be answered later, I'll tell you I'll answer this later at an appropriate point of time. But if it is, can be answered there and then I'll certainly answer. Coming next. Sir, if you can come in the center of the frame. Okay, okay, okay. Is it okay now? Okay. Now what I'm trying to explain. We know the earlier Hindu laws, old Hindu laws I'm not talking about whether it was codified or not. I'm not concerned with that. It was coming from Vedas or wherever it was come. Sir, I need to have two, three person in front of me to talk to them. I need, I can't talk to the walls. So I would like one or more, two people should also come so that I can view them. I can really appreciate if they are there. Otherwise, putting your photograph on that is talking to the walls and it is not possible for me to talk to the walls. Welcome sir. One more gentleman has joined. So therefore I would love to have coming back. You know, after independence, certain Hindu laws was codified. You're all aware of that. Hindu marries act, 1955, Hindu adoption and maintenance act, 1956, Hindu minority and what you call guardianship act and most important act was Hindu succession act, 1956. I'm clear sir. Four very important purified laws for Hindus are Hindu succession act, 1956. My discussion will be that of down to Hindu succession act. I'm nothing to do Hindu adoption and maintenance act or Hindu minority and guardianship act or Hindu marriage act. I'm talking about Hindu succession act 1956 and I will also take you to Indian succession act 1925. You know that whenever there is an interstate death, death without writing a bill, there is Hindu succession act 1956, which is applicable. Wherever you write a bill, then Indian succession act 1925 is applicable. There may be a cases where for certain properties, you write a bill and for certain you have not written a bill. Whatever properties, whatever state you have written a bill, Indian succession 1925 is applicable for whatever assets or properties you have not written a bill, Hindu succession 1956 will be applicable. This is the first point which I wanted to tell you and Hindu includes Buddhist jans 6. I'm not talking about Muslim law. Muslim law has separately covered by Sharia law, separate for Shias, separate for Sunnis. I'm not talking about Jews, Parsis, Christians, because for them Indian succession act 1925 is applicable. I'm concentrating myself on Hindu succession act 1956. Taking you to section 8 of the Hindu succession act, 8 to section 13 and then 14, 15 and 16 will be a separately taken. Section 8 of the Hindu succession act says, where a Hindu male dies in this state, where a Hindu male dies in this state, his property shall pass on to his legal heir of class one. And if there is no legal heir of class one, I will tell you who are the legal heir of class one. If there is no legal, now please note it goes to the legal heir of class one. In equal ratio and in their individual capacity, three important points are there. If I die and I have not written a bill, my state, my property will go to my legal heir of class one. In which ratio? Sir, ratio will be because the equal ratio. Correct? And can it be achieved? Answer is no. It will be in their individual capacity. I'm talking about after passing up Hindu succession act 1956. So if I die, my legal heir of class one will take that property in equal ratio and in their individual capacity. It is not a joint family property, it is not a Hindu family, it is individual capacity. After 1956, I'm not talking about prior to 1956, it was a joint family. After 1956, you get it induced. Now, because we suppose there are three legal heir of class one, so we distribute one third, one third, one third. If there are four legal heir of class one, 25, 25, 25, 25. If there are only two legal heir of class one, 50, 50. And if there is only one legal heir of the class one, 100% will go to him if it is a interstate death. But suppose, because there is no legal heir of class one funding, then you will go to legal heir of class two. And suppose, sir, there is neither a legal heir of class one, nor a legal heir of class two, then it goes to agonies. Agonies is father's relation which are not covered under class one or class two. Father relation not covered under agonies. And if there are no agonies, now there is no class one, no class two, no agonies, then it will go to cognates. Cognates is relationship of mother which are not covered under the earlier one. And if sir, neither class one, nor class two, nor what you call agonies, nor cognates, then you will go to the president of India, government of India. Then all those property will be given to the president, government of India, if it is interstate death. Interstate death. Now who are the legal heir of class one? Legal heir of the class one is sir, my wife, my children. My wife, my children. And there is one more of class one and that is my mother. Whether dependent or independent does not make any difference. Mother. So make example there. Suppose I have two children, I have a wife and I have a mother alive. I have a mother alive. Wife is also there, two children.  This is equal. If my three children are alive, then one fifth each will be, one fifth to mother, one fifth to wife, one fifth to one child, one fifth to second child, one fifth to third child. This is equal ratio. Class one is not complete yet. And suppose Vikas ji, I do not have mother. Mother is no more.  Mother is pre-diseased first.  So she has no share. Had she been alive, she would have got the share. Since she is not alive, she would not get any share. If she is not alive, then who will get it? My wife and children. Equal ratio. Two children, one third, one third, one third, wife, one third, three children, one fourth, one fourth, one fourth. This is the first case. Now mother is not alive. Sorry, I do not have a wife. I lost my wife about five years back, whatever baby, unfortunate part. So who will go? I do not have a wife, mother is not my wife already. Who will go? My children. Equal ratio. My children, equal ratio. If there are two children, one half, half, half, three, one third, one third, one third, then hundreds. Now she will go. Do not do God. She was a saint. Let me see the daughter. She was a saint. She was unmarried. And she was pre-diseased before someone died. Before the death of the father, the son has gone. And he was unmarried. He did not get any share. If he was married, he would get it. If he was alive, he would get it. Marriage is the matter. But if he is not alive, he would not get any share. Interstate death. But wait. If he was married and he was pre-diseased before the death of the father, who was married, pre-diseased. What would have been his share? Had he been alive, what would have been his share? Had he been alive on the date of the death of the father, that share will go to his legal heir, that is his wife and children, in equal ratio. That share will go to his wife and children, in equal ratio. If he was unmarried, pre-diseased, nothing. If he was married, pre-diseased, he would not have a child. If he had a child and his wife came, we would take his share in class one. He would come to class one. If he died, if he was married, he would come to class one. Kondilega, I told you the wife of the widow of the son and children of the son. Equal ratio. What would have been his share? Had he been alive on the date of the death of his father? Clear, sir? One minute. Rajweil says that children would include both son and daughter. Both children means children. I have not used the word son. I have used the word children. I have not used the word son. And sir, you tell them that male chamanistic word has to end. No son is one. The daughter is also as rightful as the son. Why so special treatment to son? Gone are the days. I will tell you those things. Both. It has been since 1956, the individuals. Okay.  God does not do it. There is very little chance. But God does not do it. When the grandfather died, the son of the son was also dead. The son of the son was also dead. He was married. So he gets legal air for that. His wife and children. Now I will come to the right side. The daughter gets it. The daughter is pre-diseased. Before the father's death. The daughter was married or not. If not married, nothing. If the daughter was married, what would have been her share? Had she been alive on the date of the death of the father, we will go to his children. Not to husband. To his children. Please note the word to his children. The husband does not get it. The husband does not get it. Now the child is pre-diseased. We will ask him again. The daughter's child is pre-diseased. Was she married or unmarried? If the child was unmarried, the question does not arise. If she left, she left. She was married and she was a saint. What would have been his share? Had she been alive, we will go to her. Had he been alive, we will go to her. If the son's death, the mother's death, the father's death, the daughter's death. The daughter does not get it. If the daughter's children are there, the daughter's death. If the child was pre-married, the children are there. If she was unmarried, she would not be there. If she was married, the child would not get anything. Her children would get equal ratio. This is her daughter and the daughter's death. Was she married or unmarried? So have you understood this point that this is legal Arab class 1? Now suppose there was only one in this, we will see. If there is not one, what should we do? Legal Arab class 2 is not here. Now in class 2, the first item comes in the father. 100% father gets it. No one else gets it. The father's term will come when no one in class 1 is there. If there is only one in class 1, it will be taken 100%. The next question is, who has written the will? And shares in the will is given to the son. Sir, I am saying the interest rate death. I have started this. Interest rate death. If there is a will, I will come in 1925 act. I have a will, I give it to whoever I want. Will is a different story altogether. I will write the will after I get it. I will tell you. Some question gentleman raised his hand. But he is mute. We will first do Arvind Shukla. Sir, please do it. Sir, please do it. I will allow everyone, those who want to do it. But they will just have to maintain the decorum. So that there is no overlap. Sir, this is number 1. Who wants to ask? We have allowed everyone. They can unmute themselves. Sir, please unmute yourself. We will do it in a minute. Yes sir, Mahindra Gambhir. Mahindra Gambhir. My question is, if somebody's son passes before the father and it goes to his wife and children, whether they are minor or major, is it the same thing or different? Hello. Sir, you would have to unmute. I have unmuted. No, not you. You would have to unmute. Sir, you would have to unmute yourself. I have unmuted. Yes sir. Doctor, Mahindra Gambhir. My question is, if somebody's son passes before the father, will it go to his wife and children? My question was, whether they are minor or major, is it the same thing or different? No difference. Their right is, if they relinquish, if they take only one, it is different. So, when they are minor, what about their mother? It will be a club, it will be a income club. Mother will become a guardian, but their income is their money. It is not their mother's. Whatever they want, let's say, we have a father's death, we have a father's family, so they give everything to their mother. They are not legally, they are not legally. They are our sentiments. We say, give it to your mother. But the mother's full right is not the wife's full right. Everyone has a right. We relinquish. Whether it is implied or written, but the law is not like that. I am telling you the law. Practical is very different. Our culture is different. Not the culture. Clear, sir? Yes, sir. You can unmute yourself. You can unmute yourself. I will just check it out. Advocate Sanchita, you can unmute yourself. Probably, I am not used to it. I have given the habit, but it is better to get an immediate answer. If it is not satisfied, I don't even remember what it was and I don't know the link. That is why I said it. Come, say it. Yes, sir. Good evening, sir. Good evening.  Can you please clarify on that, sir? Ma'am, when the death happened, the son of the son died. The son of the son died. The son of the son had been... He will get a share of his spouse and children. As much as he was going to get, I will tell you one thing first. If the son is alive, then the grandson's right is not in the grandfather's property. Or the grandson's right is not in the grandfather's property. If the son is alive in an interstate deck, no grandson is alive. In the first class one, the son, the daughter, the wife and the mother come. The grandson is alive. The grandson will step into only when his father or her father is not alive. Okay. Yes, sir. Thank you, sir. You are telling. Minda ji, advocate Sanjitha and Arvind Shukla. Sir, normally we have done this in the beginning. There is always... No, no. They say well began, there is half done. Okay. Do it. In the beginning it will be a problem, but gradually... Meanwhile, one question is posted. Advocate Sanjitha is done. If a person is unmarried and his father and mother both are deceased and has four brothers. They are also deceased. Sir, let me come in the second category. The first category is the one who is married. I will do it now. This is called jumping the gun. I will tell you.   She is not a son. Who is coming in class one? I die. I am not married. So, in class one she will come in class one. She is not a son, she is not a daughter, she is not a wife. So, who will get all 100%? If she is a mother then she will be alive. If she is not alive then she will go in category 2. Now, where did she go in category 2? Did you understand this? In class one it is very clear that if a male Hindu dies then she will go to her mother. She is not a wife, she is a child. Now, you will ask who are the children? Adopted and natural. If a Hindu adoption is a kinder then the adopted child is also a child. Then one more question will be asked. Sir, whether legitimate or illegitimate? This can also be asked. So, as I said in our country there are births in Barcelona and the father is born in the court. The father is born in the court. Did you understand anything? Which father was born in the court? The DNA that was born and it was said in the DNA that this is his father. The illegitimate child filed a case that he is my father. He said that he is not my son. So, what happened? He was born in the court.   They say that paternity is truth paternity is belief. Correct. I understood what I said. In step-child you know the political story I said that these days children are born in nursing homes and the father is born in the court. Don't be afraid. Sir, what about step-child? Let's go. Doctor, step-child is not a child. Step-child is not a child. Step-child is not your child. No, no right. Step-child will be a child or somebody. It is mother's child. If mother brought it, then it was step-child. If mother brought it, then it was step-child. The father has no step-child and he has his own child. Whether he came from the new mother or from the old mother there are no steps that come together in the country. Either side of the country. I understood. Sir, we had asked Sanchita Sanchita to unmute herself. I can ask. Sanchita, tell me. If you can't unmute, put it in the chat box. That's what I am able to do. Right, sir. If you can't unmute, give it to Vikas. They are raising their hands. We can say that instead of raising their hands, they can click on. Yes, sir. We are without Avi Sanu who wants to ask a question. Sir, unmute yourself and ask. I don't understand this. Sir, we can proceed. Okay. As in when anybody wants to ask, they can ask it. They can unmute themselves. Very good. If you understand this and then go back to the other side, if the unmarried male member was unmarried, then there was only one legal heir in his class, mother. If he was alive, otherwise he would not be in any class. If he was married, there were four types of legal heir. Mother, if he is alive, wife, if he is alive, children. If he is unmarried and children are married, then he is legal heir. He would be in class one. I also said that until the father or mother is alive, father means son and daughter are alive. If a male member's son and daughter are alive, then no one will have the right to have a grandchild and no one else will.  He does not have the right. When he is not alive, then he will be in class one in legal heir class one. Now, why should he be in class one? If someone is in class one, then all the property belongs to the father. If he was unmarried, then he would have died in the second category. He was unmarried but he did not have a wife or children and did not have a mother. So, who will get it? The father has 100%. 100%. The father does not have a father. The sons, daughters, children and his brothers and sisters. Equal ratio. All his brothers and sons and daughters will get equal ratio. Equal ratio. Even if they do not have that, then they will get children of the sibling. Meaning, brothers and sisters will get equal ratio. Brothers and sisters will get equal ratio. Even if they do not have that, then the widow, step mother and widow of the brother widow of the brother will get equal ratio. Even if they do not have father's father even if they do not have father's brothers and sisters even if they do not have mother's father even if they do not have mother's brothers and sisters. Sir, we need to go ahead. Someone must be there. Why do we waste time? You could only watch class 2 when class 1 did not come. And the problem is that it also came after I died that well-being of my children had not become my institutional death this very difficult Well-being is not difficult Many have made it that it is absolutely wrong after I died that property has to go into My children, my wife, my son do not know about the individual capacity. They do not know about the dual capacity. Many people think that I am a Hindu, such as in 1956. Now, what is this? If I have written a will, my will, which I give my will, what does this mean? My will, which I give my will. If I have written a will, I have a full right to give this property to anyone I like. Anyone I like, whether he is related to me or not related to me. If I want, I give my 100% to my wife, I do not give anything to my children.  If I want, I do not give to children, I do not give to my wife, I give to my brother, if I want, I give my property to Vikaas Ji, I do not give to anyone else. It does not matter to him. But the will is two important things. The will that is written, is normally disputed. Because this is a saying, where there is a will, there is a dispute. This is a saying, where there is a will, there is a dispute. This is also a saying, where there is a will, there is a dis-guaranteed relative. Dis-guaranteed relative. I will tell you why. Why does the dispute happen? When we write a will, and give one child to another, not to another child, or to a wife, or to someone else, they challenge, that number one, that my father was crazy. He was not of sound mind. Or this will was written with fraud, not with coercion. He influenced undue. Because of that undue influence, this will was written forcefully. He did not want it, but he wrote it. You have to take a plea in court. Whether it is proof or not, you said, my father was on sound mind, many wrote a will. My father wrote a will, under undue influence. My father wrote a will, due to undue, due to what you call, coercion. This was written forcefully. You must have seen, there was an ad on TV. He was writing from his father, on deathbed. One double zero, zero, zero was written. From above, water was pressed. One zero was done. So the ad was to be put on MC. That was zero. But it was in version. It was forced. What I am trying to explain, the will is also different. That is why we say, when a will is written, two witnesses must be strong. A witness can be a doctor. He writes, he is of sound mind, at the time of writing a will. One should be lawyer or chartered accountant. He will write, he knows the contents of the will. You don't need to know the contents of the will. The person who is a witness, may not know the contents of the will. But he is only certifying that he, this gentleman, testator, has signed in my presence. He has signed in my presence. He doesn't know that I know his details. The will becomes a plane paper. You can still write the will. You can change the will anytime. But nowadays, people say, if you register the will, it becomes more authenticated. What is there to register? You have to go to the registrar, all the registrar, which is different from every other city, you have to register the will. Your photo is taken. Your details are taken. Two witnesses are also taken there. They are recorded. There is a copy there. See, it became authenticated. You have gone there, registered there. You know the meaning of the sound mind. The photograph is taken there. The witness is also there. You have taken it. You can even do videography. The will. Even in that, people challenge that he has taken the will. He said, if you don't do it in my name, then I will commit suicide. I am doing this. There are many undue influences. The will is distributed. And many times you write the will. But they say, there is a relative discrepancy in this. Suppose there are three brothers. One brother is in Bombay. One brother is in Delhi. One brother is in America. And the father is with the brother in Delhi. Obviously, the father will think, if I am living with him for so many years, then I will give him a little more money. And give the rest less. Or give the rest less. So what happens? They challenge that I was sitting in America. He made the father, he made the son forcefully make the will in his name. These are disputes. They can happen. But the will is very authenticated. And there are many advantages in the will. The property that we have has to be taxed. We don't have to pay in income tax. We don't have to pay anything. And you can name the property by mutating. You don't have to take the will. There are only three states where the will is necessary. A Maharashtra, a West Bengal, and a Tamil Nadu. The will is taken when there is a dispute. And they dispute. Otherwise, there is no requirement in Delhi or in other places. Take the will. In the basis of the will, it becomes a mutation. And there is no tax. You can do the will. You can do anything for the will. You can give it to anyone. Now I am coming to the most. Ask the questions on the will. Two questions have come. Sushil Ghai Advocate says, after demise, can the property be taken as an HUF property if written in the will? Not at all. I will change the capacity. How can the HUF be taken? It will not be. There is something else before 1956 and some chartered accountant brothers have made it. It does not mean. Sir, let me tell you one thing. Hindu one divided family is such a complicated subject in income tax. And there is a trust in which no one knows anything. And they make mistakes. There is a clear written in section 8 that I will put in section 6. It is very clear that when there is death in section 8 then the legal error goes into the individual capacity. It does not go into the Hindu one divided family. Now I forgot. What is the female Hindu dies? Listen to that too. This was of the Hindu male. Section 14, 15, 6. If a female Hindu dies in this state without writing a will then there was no absolute right. But now a female has absolute right. Whether she got the property in a gift or she started it herself whether she gave it to her mother or her father or anyone else it is her right. She can do whatever she wants. She cannot write a will. I am not doing a will without will death. Do you know who she will go to? To her husband and children unequal ratio. If a female dies then she will have a child. If she is married to her husband then husband and children unequal ratio. Children's sons and daughters will come to this. Husband and children unequal ratio. If there is no husband then children will go. If there is no husband then child predisease then child marriage son does it include illegitimate children? obviously illegitimate children child is never illegitimate it is a relationship of parent which is illegitimate child is never illegitimate it is a relationship of the parent which is illegitimate doctor sir I have two questions I have two questions sir my question is I buy a property I am a Karthar of the HEF I will give you an example sir I just wanted to tell you the illustration I buy a property in the joint names of a HEF my wife and my daughter and I die interstate so the property is jointly owned under in terms of a sale deed by the HEF my wife and my daughter one minute sir one minute if you have purchased the property in the name of your wife and children you are purchased already then who are you are not the owner? no no no I have bought the property in whose name? one second sir one joint name of the HEF and in my individual name along with my wife and daughter and I die interstate sir listen to me when you buy a property it is in your name keeping a name of the daughter the name of the wife has no significance whose funds are there? whose funds are there? my wife also contributes along with me then who are you the owner? your daughter has purchased it your wife has purchased it your question is wrong sir no no no you say my daughter my wife myself have contributed amount for purchase of a property and they have contributed in certain ratio and they have become co-owner in their respective ratio so he is the owner who are you? HEF is also a joint owner I am saying if you take the name of the HEF then listen to me sir when you buy a property the name of HEF it is glubbing income in your hand it can be a property in your name you are not buying the name of the HEF you are giving the name of the HEF no section 64 says when an individual property is converted into HEF property or transferred to HEF or treated as HEF run that income of that property will be taxable in the hands of the transfer if you give the name of the HEF then the property of the HEF I will tell you how the HEF is created if you would have waited a little you would get this question wait I will tell you sir sir I have two questions I am saying this tell me one thing we used to nominate in bank he is the nominist nominist is only a trustee he is not the owner and she is not the owner nominist is only a trustee assuming there is a contradiction we will add in nominee if you write exclusively this is the nominee and this is the bank owner if you write it that is a different issue nominee is only a trustee if there is an interstate death then nominee keeps that money in trust in fact we can give nominee we will give nominee to the mother if there is a father if there is money for LIC then we get nominee they are not the owner technically it will become a corpus to be distributed nominee is there only for terminus to get the money from bank otherwise nominee has no right it is for getting the money from bank another small question like a property like you said mutate because of the will generally the stamp paper and legal fees when we sell to an outsider it may not be I wanted you to confirm I will tell you two things when you mix two things when I sell a property to anyone the buyer pays the stamp the seller does not pay the stamp the buyer has to pay the stamp I am saying I got the property from the will one thing is to take a probate if we take a probate we have to pay 4% of the current value of the property 4% in Maharashtra probate is compulsory but the maximum is not above 75,000 maximum not above 75,000 not above 50,000 in West Bengal not above 25,000 in Tamil Nadu not above 25,000 in other states it is not necessary to take a probate a probate is taken when dispute is among the legal they take the case then the court provides and the court gives 4% in Delhi and in every state they take the first fee and then you get a probate that is a probate and it takes time because everyone will be invited the court will give a public notice after that their hearing will be heard and then they give a probate if there is a mutation then there is no stamp duty we have a will and a rotation we go there and sell we sell with a will and a rotation to get it done your name will be a mutation the property will not be your name the property will remain on the name of the father because his name will be converted to stamp duty because his name will be converted to stamp duty if you want to save your stamp duty then save it when you refused the mutation is done the papers are with you you sell it and you will get it give it to him we'll meet later then Because there are two way out, sir. Yes, tell me. Yes, I have a question. Yes, tell me. Show your face. Like the sun died. One second, sir. You have seen everything. Yes, Suresh. Yes, sir. Hello, sir. Yes. Like we say in class 1. If a female doctor, after her demise, section 40, is applicable to her father. She will get her children. If the daughter dies, if the father dies, if she is married, she will get her children and she will not get her husband. She will not get her children. She will not get her children. Yes, sir. Wait. Yes, sir. Anybody else? Any question? I mean, Shukla, we are asking him to unmute. Go ahead, Shukla. Thank you. Read me, we will unmute. No, sir, we can continue. Go ahead, sir. Now, these people have started the concept of what is the Hindu and divided family? We had just heard that the property that came from the father was from HEF. It was completely wrong. Before 1956, the law was different. It was not codified. It was not the Hindu section act. When the Hindu section act came, section 8 came, the property was in the individual. Sir, look. HEF is not it is creation of law. As per Hindu law, the day I got married, that day, joint family, joint Hindu family got married. What would I do? What does income test mean to me? You got married to your HEF. The income test will then go to the HEF when they will see that you are getting income. And they will ask, where did this income come from? Where did the corpus come from? For HEF, there is a need for money and then income. As long as there is no money, whatever the law says in the Hindu law, what should we give to the income test? When the income will come, we will tax it. When the income will come, there will be corpus, there will be capital, there will be money. That is why HEF will be created. HEF will be after marriage. Because there are no proposals to form HEF. Listen Sir, we are saying two Ferm prisoners, not two members. The difference between a co-partner and member is a co-pinser can ask for partitions. A Member cannot ask for partitions. Wife is a member of HEF but she is not a co-parser. She cannot ask for partitions. Who can teach that? father, son, daughter, son, daughter by birth become the member of the HUF, by birth, grandson by birth, great grandson by birth, all the generations are by birth. I will make the HUF, tell me how? My wife has come, the HUF will be in the Hindu law. But if you want two co-parsals, then you should have my son or daughter. The HUF becomes like this. See, it is not like this. There are no HUF names in two brothers. Yes, after father's death, two brothers can continue in the HUF. But when the HUF is created, then there are no brothers. There are no husband and wife. In which is it? Child. I said child, I will not say son. Our male shamanistic word is always son. After 2005, son, son, nothing. 1995, 16 years have passed, son is nothing. Son or daughter, both are personal. So the day my child is born, my HUF can be created. But where will the money come from? To get money or to become a will. It can be written, even father can write, after my death, such and such property will go to HUF of my such and such son. This is called recital should be there in the bill. There should be a recital in the bill that after my death, such and such property will go to HUF of such and such son. I said son. But I can also tell you because you can also make me a will. You can say after my death, my property, such and such property will go to HUF of Vikas Chitra. I am not convinced. I can will to anyone. So HUF is created by will. Who will write? Relative can write, non-relative can write. But it should be recital that after my death, such and such property will go to HUF of such and such person, male member, female. The HUF is of male, the rest is of female. So HUF created by will. This is clear, sir. And when you will get the will, when his death happens, till then your property cannot be created. Till the person who wrote the will, his death will not happen, till then how will the HUF be created? Where will the money come from? And secondly, HUF, sir, you take a gift from anyone and write that I am giving this amount of gift to HUF of such and such person. I am gifting this money to HUF of Vikas Chitra. Vikas Chitra, this can be his HUF. And if he will take this gift from me, then till 2.5 lakh rupees, if not first HUF, then his income will be lost, HUF. If the gift is above Rs. 50,000, then he will take the gift from you, Vikas Chitra, un-related person, from Rs. 50,000. Agree with it, whether one or more than one. If the gift is above Rs. 50,000, then the whole of your money is taxed. Okay? I am giving you a gift. You have also given the name of 2-4 cash-chef, 2.5 lakh rupees. 2.5 lakh rupees is the apology to the chef. Although it is above Rs. 50,000, it is taxable, but it is 2.5 lakh rupees, so nothing is taxed. So what I do? I take the gift from 2 lakhs, I pay the return of income tax, and give Rs. 25,000 tax. Now we will say, how is it above Rs. 25,000? 2.5 lakh is forgiven. On Rs. 1,000, 5% tax, Rs. 50,000, 4% charge, Rs. 52 is paid. After giving Rs. 52,000, I paid the return of income tax, that I have got this gift, from whom? From Vikas Ji. Now we have to prove that this is a genuine gift, and Vikas Ji's source of income is correct. This gift was not taken, that means you gave money, and Vikas Ji got this gift. This is not correct. Practically, whatever it is, we have to prove that Vikas Ji has given me this gift in love and affection. Take this gift, your chef is getting money. Gift. It is not taken in our country, it is not given, it is taken. Who gives it?  Vikas Ji, she is ready to give it to her brother, she is not ready to give a gift to her brother or sister. Who gives a gift to anyone here?  Do you understand what I mean? If you have made an HWA, which is half a lakh, it is above that, it will be asked to you, give the proof of this gift. It is in a simple paper, and whenever you take the gift, you have to sign it, the one who gave the gift, you have to write to the recipient, I hereby accept that gift, and after that you have to sign it. If you have not accepted it, then that gift is not valid. You have to accept the gift, I hereby accept, you have not taken the gift of money. Take it, if that gift is not established by the genuine fund, then you will get 78% tax amount. That amount, 78% without exemption. Do you understand what I mean? If you are not able to prove the genuineness of the gift, that means it is in genuine, you are liable to pay tax of 78% on that amount. And also we consider it as binami, one of the person has posted the question. Binami, where did the gift come from? The source was not proved, in the sense why he has given to him. Yes. When you gave the gift, and you were not able to prove it, that money, now when it comes to income tax, binami will come forward, income tax is different, binami is different. You took the money, you will say, brother, this money is given by Ramlal. If Ramlal says, I did not give it, then when Ramlal has given you the money from the cheque, from the cheque, then if Ramlal has given it, then Ramlal will become binami too. How did he take it? Ramlal will have to say, Ramlal will say, if I have not given it, then binami will come forward, there is no point in income tax, you will get 78% in income tax.  Income tax says, you did not tell the source, you told the wrong source, 78 days. Binami Ra says, if the person who did not give it, if you have taken the money from your side, then binami and beneficiary, both will get the library. Binami will also be caught, and the library will come, binami will catch the cheque. So why did you do it? You also go. Why did the buyer take it? You also catch it. That is the thing of binami.  Binami is a different concept, income tax is different. Income tax says, if the beneficiary will catch it, then I will catch it. I have to get 78% because you did not tell the source. Now I am coming to them, they asked, if I wanted, then I can give my HF a gift. That tax does not apply to HF. Income tax is allowed. Give HF a gift. But in income tax, this is also written in section 64-2, that if I give any HF a gift, because of that gift, if any income comes to HF, then until I am alive, my income will be clubbed. That does not apply to HF. However, HF will come, because without consideration, I have given it, then my income will be connected. This is clear. So if HF is given a gift, if I am its member, and I give my HF a gift, then this is the loss, I will make any investment from it, the income that will come from it, will be connected to my income, the one who gave the gift, he gave the gift. That HF's income will not be accepted, until I am alive. After death, the matter will be over, then what about HF? Is this clear? What you are saying. That is why I told you, in HF's concept, first, HF is made. HF is made. There are only two ways to get funds in HF. One through a will, one through a gift. There is no other way. HF is made. The child is born. HF is made. The income test says, what will I have to take? It will be in the Hindu law. It will be in the joint family. I will only have it when an income comes. I will only have it when you will have money. Then what do I do? The income test has to be taken. And whenever we talk about HF, the income test point of view, what do we do in the Hindu law? Is there in the Hindu law? There is. My HF is also yours. Your marriage is HF. What will you take from it? You have to look at the income test. Okay? And first there was wealth tax. Now, wealth tax, HF has been removed. Everyone has been removed. That property will also be of HF. Look at that. Is there any question, sir? Who has come to worship? Sir, is it mandatory to register or is it mandatory? Of the bill? Yes. Absolutely not. No. Authenticated is too much. And now there is one more thing. The registration of the bill is not mandatory. But after being authenticated, the dispute is less. Number two. Will, authenticated or registered, you can change it anytime. Till the last will, all the bills that God has seen, even if you register, unregistered bills will be written. But if it is genuine, it will be considered as the last bill. And it is always written, this is my last will, earlier will, which I have written and which I might have written, will not be valid. The last bill before death is considered genuine. So, you register, you can change your bill anytime. And listen one more thing. I made a property bill in the name of my son. I made a property in the name of my daughter. I sold the property after that. And I took the money. It is my full right. Because the will will be executed after my death. After death, it is my property. If it happens, it will be found. If I eat and moj, what will I do with it? Nothing will be found. Even if you write a margin in the will, you don't understand me. So, it is not that you are bound by the will, that you have run from your hands. Nothing will be found in you.  You are free to do whatever you like. Absolutely nothing. As long as you don't die, any number of times you can write. Any number of times. And in the will, I said, signature, two witnesses are needed. It is important to register. Register give more authenticity. Register give, it will not be lost. Because you will get it in the record. Register will put you there. Can I take a call for one minute, sir? One minute. Okay. Okay, sir. Is it okay? Then, we can change the will, but we can do the will, which is our property. We can change the will of our wife. We can also do the conditional will. This is my property. After I die, my wife will have the right to live in it. She will not be able to sell it. My son also has the right. As long as my wife is alive, my son cannot take it. After my wife dies, will she get my son or my daughter? This is a conditional will. There is no problem. Yes, there is a will, a privileged will. The man who went to war, and God did not do there, he was shot. He said to the other soldiers, this is my property. I am telling you this. Give it to him. There is no need to write a will. There is a privileged will. The man who died at the time of the enemy action, can write it. We have given it in a special law. Indian succession act. The holograph will, which is written with the hand. What is written in the type? The value of the hand is more than the value of the hand. The type is less. For the educated, both are fine. But you do not have to write a will, tell the contents of the witness. Whenever a will is challenged, the witness can be called to you. This is not the value. There is no other responsibility. When you go to register a will, it is not necessary to go to the witness. The witness can be someone else. There is no problem in that. He can go there, he can be someone else. But you can write a will in someone's name. It is not necessary to write a will in your family member. You can write anything in the will. You can change the will anytime. Are you fine? Thank you sir. If you have any questions, you can ask. Can you do it on a plane or a stamp paper? It is on a plane paper. There is no stamp paper in it. There is no stamp paper in it. It is the registration fee. You can give it there. On a plane. There is no permit for it. There is no permit. Any way you like. No permit also. But it is said that when you have written a will, you can tell the whole about your family. This is my wife and this is the child. If you do not give it to anyone, you can also write a will. Why am I not giving it to anyone? My son Kapoot is authenticated. I will not give it to anyone. And then I will write it. So that he does not challenge later. Because he does not say anything. I am also his son. I will write all the names. Then I will write that I will give it to him. This is my wife and this is the child. This is my wife and this is the child. This is my relative. I am writing my will in my own voice. This is my property X. I am giving it to him. Or I am giving all my property to my wife. We do this. If I die, if I die, my property will go to my wife. Entire property. And I will also write that if I die, my entire property will go to my wife. It is written that if my wife pre-diseases me, then it will go to such and such. Then it will go to such and such. These are the ways to write. This is our wish to write in any way. We can give it to anyone. No challenge. No. Distribute it separately. Distribute half of your property. You will get something in the compromise. When you do the punk, you will go to the court again and again. You will make a decision. You take it and leave it. That is different. Hello. Hello. Yes. Abhija sir. Good evening. This is Sandeep Goel. I have a question. There is an H.U.F. in which four members are husband and wife and their two children. Now there is a partition between the family. Now the H.U.F. contains only husband and wife. No question. No question. After December 30 1978 as per income tax, there has to be complete partition. There cannot be partial partition in the as per income tax. Hindu law allows income tax does not allow. If you do the partition and continue the amount of income given by the partition there will be no tax H.U.F. Sir, if there is no income I am saying that H.U.F. has shares I don't have any income tax. Why? Please. Do you get dividend? Do you get dividend? Then there is no income. If there is a capital gain then there is no income. There is a dividend. If there is a capital gain then there is no income. Correct. There has to be complete partition and listen listen more per stripe per capita. You must have heard this for the first time. Although you are lawyers what happens in per stripe father, wife children son and daughter. There are two children B.B.R. and husband and husband is in H.U.F. They will partition one-fourth, one-fourth, one-fourth Wait. Is it done? This is per stripe. If you get the son he will raise his children. If you get the son then share your own children so that those your sons share the boy The casters of the son call it per capita God said FirstELL it is in your brother and the으 he shares in his own that the development will be distributed to four generations Hindu law is a very complicated learn. H.M. is a very complicated thing After 31st December 1978, Sir, I am also a Charter Accountant. In 1973, I made a small HWA because it was allowed then. My daughter was not a son. I made a HWA with my daughter. I didn't know. After 2005, my daughter was not a son. I made a HWA and made an Income Tax Assessment. No one knew. Every year there was an assessment. When the law changed in 2005, my daughter was a co-parson. I told my daughter that I had already made a HWA. I told her that I had died. She was doing a wrong thing. I kept quiet. After 6 years, I started telling her that I couldn't open my case. Did you understand that? The thing is that there is a Grorance of Law. If anything goes wrong, nothing will go wrong. But now you can become a HWA with your daughter.  You started your daughter in 2005. Yes, her daughter had an individual asset. It was 1956. It was my individual asset. But my HWA didn't have a daughter in the property. Unmarried daughters could have got a daughter in the winter. But they didn't have a daughter. Now there is no difference between a daughter and a son. The more you get a daughter, the more you get a son. Someone told me that this was a big mistake. I told them that my sister will take the share of my father's HWA and I said that she will take it. She has the right to do it. They said that was a big mistake. I said that was a big mistake. If you had a son, they would have taken it. I said that why are you crying? Your wife will also come. Your wife will also share the share of her father's HWA. They said that it is right. I said that they should stop. There is only one wife. There are two sisters. I said that there are two sisters. There is only one wife. You will have two sisters. I cannot say anything about the law. But it is a clear cut law. After 2005, there is no difference between a daughter and a son. Rather, daughters are better. Subramanian court judge also said that I had said from the beginning. Don't mind. Son is a son. Till he gets a wife. Daughter remains daughter throughout her life. He changed her a little. Son is a son. Son is a son. Daughter remains daughter. These daughters ask their father. They ask their parents. If the son asks, you have done the same. That is why I say don't give everything to the son in your own HWA. Keep it for yourself. Our duty is to set up your children. Our duty is to set up your sons and daughters. But keep that much for yourself and your wife. Or don't ask for it. When you start asking for it, then you have a broom in your old age home. Old age home. Son, don't keep it. There is no guarantee. And when you have to ask for it, ask the person who is used to giving all his life. And if he is put in a corner and if he is caught on the street, what will he feel? Don't ever give it until you are alive. I am earning for you. You have to give it. If anyone gives it to you, then he will continue to serve you. His daughter-in-law will also serve you. If you give it to him once, then his daughter-in-law will also go. And if the son asks, then it is fine. No, if he asks, then he won't ask. I can't say anything. These old age homes come to me a lot. That in my life, you would also know about Ghania's case. The Prime Minister raised a share of Rs. 1,000 crore and named his father as his son. He said, give me a flat in this flat and give me a driver. And I don't want anything. He took a share of Rs. 1,000 crore and gave it to his son.  This is the age, sir. Mr. Vikas, Mr. Chaturaj, take care. Your voice is not coming, you are mute. I say, that's why they say, money makes the mayor go. I have said, you must take care of it.  Our duty is to give birth to children. But a child is also a duty. When it takes, then don't ask for it from your father. What is the way? If you ask for everything from your father, then there won't be anything left of your father.  Your mother has to give you force from your father. Give it to your children. This is very close. Give it to him. Brother, keep it for yourself. Or else, what will you ask? Who will ask you? And until you have it, you will ask for money. You will ask for everything. You will ask for children. The day he goes, no one will ask for it. The world has changed.  We used to be scared of our parents and our children.  Tell me. We are not scared of our children. We are scared of everything. We are scared of everything. Take this. This is a goal-based answer. Tell me the exact answer. We are not scared of goal-based answers. We were scared of our parents and our children. Our children keep us in a tank. What do you know? We are crazy. We don't know anything. We have lived our lives. Our children say, what do you know? They have got the knowledge of digital.  We understand that we don't have to come to Facebook or we don't have to handle the iPhone.  We have created a brother like you.  We have to keep these things confident in ourselves.  We love our children. We will definitely help them. But we don't love our children.  I will not give it to anyone. I will not give it to anyone. Until I am alive, I will give it to anyone as much as I need. I will do my work. I will see that too. We are using a caput. Is it a proof or a caput? They say, what proof is a caput? And what is a caput? What is a caput? That's why you should see your life. Sir, I am not fighting. I am just trying to save my life for myself. I am trying to save my life for myself. I am trying to save my life for myself. I am not saying this to the children. I am not saying this to the children. All children are good. Until the wife comes. What will happen after that? You don't know anything. Don't insult the wife. Then you will say that you are insulting the wife. It's not like that. I don't know what story this is. The same daughter who asks her father, she fights with her mother. She fights with her mother. I don't understand this. The same daughter who asks her parents so much even after marriage she is stuck with her father. This is it. And the same daughter who doesn't ask her husband's parents. My daughter is also like that. Why am I like that? My daughter asks me a lot. But I often ask her questions. Sometimes she asks me as much as she asks me. She asks me as much as she asks me. She says, leave it. I get this answer. She can do 2-3 telephone calls every day. She says, what does she do there? She asks me this. She is the same daughter who takes care of her father. She is the same daughter. She doesn't take care of her husband. I don't know what the matter is. Let's take a question. During the lifetime of your father what is your share of your share? A co-parser can ask for a partition. And if there is a partition there will be a complete partition. It cannot be a partial partition. He can relinquish his share. He says, I don't want it. I am going. But you cannot remove anyone. The child who was born has a right. He was born. He has a right in HMA. He has a right in HMA. You cannot say, It's only because of one child's model. It is not his or her daughter's life. It cannot be any other person's life. Both people are just born. The grandchildren are also just born. I don't mean they are just born. You have done such things by individual property. You are right. So are the children. Both sons in the family. Both sons. Both daughters. Everyone has the right. All my children are born. If the income is 10 lakhs, it is beneficial every year. If the income is 10 lakhs, it is beneficial every year. Because if you get 2.5 lakhs for a separate exemption, then your income is already above 10. So if you get 2.5 lakhs for a separate exemption, then you saved 30% tax. Am I right, sir? Yes. Absolutely. If you get 5.5 lakhs for the next 2.5 lakhs, then you saved 25% tax. Okay? Then you got 2.5 lakhs for the next 2.5 lakhs. Then for the next 5 lakhs, if you get 20%, then you saved 10%. Then you saved 40%. 1.87 lakhs for the next 2.5 lakhs. 4% education says 1.95 lakhs. If the income is 10 lakhs, then it is beneficial for a separate exemption. Am I right? Sir, can you tell me one thing? Yes. Sir, if a father wishes for his son to get his right, then will his son get his right? He can't wish for his son to get his right. Okay. He can't wish for his son to get his right. Okay. That is the only thing that matters. As long as there are no children, if the child is born, then he can do as much as he is going to get. Sir, if I am my H.O.F., and I am going to die, then I want to get my right. I can't do as much as my H.O.F. I can't do as much as my H.O.F. I can't do as much as my H.O.F. If I have a son or wife, then I can do as much as my H.O.F. I can only do as much as my H.O.F. If I have a wife or two kids, and I want to move to my H.O.F., then I can only do as much as my H.O.F. I can't do as much as my H.O.F. If I have a son or wife, then I can only go as much as my H.O.F. There are no children as long as they are alive. The day he was born, I didn't have an HF. I'm not talking about the individual, I'm talking about the HF. It's a very complicated subject, sir. By thinking that I am the HF. It's not yours, brother. All the children who were born are their own. The children of the children are also their own. They are of your own name. And Kartaa, they say that Kartaa died. So will there be a partition? They say that the king is dead. Long live the king. Kartaa is dead. Long live the king. The father is dead. Who will be Kartaa? The HF is going on. Who will be Kartaa? A big son will be Kartaa. Sir, the male is shamanistic. No. He needs an eldest child. Okay. The first son was born in 2005. The eldest child. The first son was born in 2005. Whether he is a daughter or a son. The eldest child will be. Whether the daughter is married. Even if she is married, the daughter can be the HF of her father. But she cannot be the HF of her husband. Because she is not a co-person. She is a co-person. Eldest child, my dear sir. Eldest child. Yes, it's different. All of them are like this. But no. So no adult member can do that. No adult. Otherwise, the eldest child is by convention. The eldest son was not the first son. The eldest child was born in 2005. The eldest child. The child. So I also do the HF of my father. I also do the HF of my father. And I also do the HF of my father. But I cannot do the HF of my son. Because I am not in the HF of my son. My son is in the HF of my son. The son who will make his own HF, his wife and his children. I cannot do that. He will be a descendant. He will not be an ascendant. In my HF, my son, my daughter, my wife. In the HF of my father, I was. My grandson is also my son. And my grandson is also my father. My father is in the HF of my son. I will make my own HF. My father does not take the right. My own HF is different from my father's. My own HF is also going on. My father's HF is also going on. My son will make his own HF. It is a very complicated subject. Sir, tell me one more thing. Sir, tell me one more thing. Suppose my father put one property in the HF. Did he put it on the will or on his own? On his own. He will be clubbing until his father is alive. Sir, now he is dead. No problem, he came to the HF. No, he will keep the children in the HF. He will keep the children in the HF. Because there is no registered double. He will do the HF only then. He will not let his children be in the HF. He will have to partition. If he does not partition, he will continue the HF. It is important for him to have two HFs. One co-partner and one member. He will continue the HF. If there is only one member, then the HF is over. The HF is over. If there is only one member, then the HF is over. If there is more than one member, then the HF is over. Okay, okay. Thank you, thank you. But I am telling you, we do not get a proper succession act. We do not get a proper will. The HF is very complicated. Sir, since you have talked a lot about the HF, Mr. Vinay Mishra, what are the benefits of the HF? I have just told you about the profit of Rs. 1,25,000. Separate assessment has been done. Every year, there is an income. We have got an exemption on that. We are not getting tax from the celebrity, right? Celebrate. The first one is the entire amount. The second one is 5%. If your income was related to that income, then what would have happened? This is the benefit. The HF is a separate assessment. The HF can earn separate income. And the HF has a lot of benefits for this. And there is one more thing. You do not have to divide properly. Otherwise, you will have to divide. Share the small property. It can be difficult. There is no division, right? So long as you are connected to the HF, you may keep that property intact. Otherwise, you will have to cut it off by means and bound. You will have to do it by means and bound, right? That is the portion of it. That happens, right? Parts of it get smaller. And if there is a business, then the business will have to end as well. There are many things. Sir, because you are short on tax, because you have a tax, but you do not practice every day, then the tax you pay will tell you. And you have all your friends. Even if you pay them, they will tell you.  So normally, tax is taxing? It is not taxing. If it is taxing, then how will you earn? The earner has to do something. Even if you practice law, then you are doing it to earn, right? You have knowledge and expertise. So what do you earn? You earn because of knowledge. You do not earn without it. In law, it is said that where there is law, there is law. Where there is law, there is a lawyer. And if there is to be lawyer, then it has to be me. Where there is income tax, there has to be income tax expert also. That is not the case. There is not a chartered accountant for income tax. Income tax is a lot of expertise. In the court, you cannot go to a chartered accountant. In the high court, income tax will go there. Even if they become law graduates, they become a chartered accountant. Lawyer. That is a different story. But all the big lawyers, it is not necessary to be a chartered accountant. But the knowledge and briefing appear to be there. There is nothing like that. I have seen big lawyers who are not chartered accountant. But they have a lot of knowledge. Knowledge comes from the experience. It does not come from the law. It comes from the practice. It comes from the practice. It comes from the practice. We do not let the client know that we have lost by mistake. We do not let them know. But they remember, that this mistake you will not do again. We say this everyday. We learn from mistakes. When we make the first mistake, we do not make the client know. We know that we made a mistake. But we don't pay attention to that. Professionals are the same who learn from mistakes. Otherwise, what is professionalism? Professor learns from the knowledge. You can't learn without making mistakes, sir. But you must have done it and I too did it. But forget it, now you also have a lot of knowledge. Don't do that, there are many more. What is this? This is how you learn. All the big lawyers these days are at the top. Have they made mistakes in their lifetime? Many have been defeated. Many have been killed. But they have learned to die. I don't do that. It happens. Nothing new. Nothing. What does the doctor do? Even the doctors do the retail trial. If they are saved then it's fine. It happens every day, sir. Every professional has to learn from mistakes. That's not a problem. They kill. We only give financial loss. That's what goes on. The professional has to take experience. They have to learn along with their seniors. But seniors also learn by making mistakes. Now this is a sentimental issue. Forget it. If you have a question then ask. Because you told me that you have to do it for 1.5 hours. Sir, forgive me. I don't have any problem. One last question. If elder son slash daughter dies then who will be the karta? Next time. Who is the next? The surviving elder son. This is a convention. But if all of them decide, any adult member can be the karta. Right. Sir, I want to apologize. Can I ask you a question, sir? What is the need to apologize? You have to ask. Because sir didn't say that it's the last question. I said it. Why are you apologizing to me? No, sir.  I am apologizing to you. I am from Karnataka, sir. I congratulate Vikas for his end of his life. Thank you, Vikas. Sir, my question is for junior advocates, what do you suggest, sir, for their practice in civil law or criminal law? Sir, I am a target lawyer. This question is out of course for me. How can I tell you, whether it is in criminal law or not? You can tell me about the income tax. Civil, criminal, it's not my subject. I don't want to comment, which I am not fully conversant on. Okay, okay. It is your property. It is not my capacity. The advocate who is practicing civil society, as today's subject, how he expert in this subject, sir, in what way? Sir, I am a target lawyer. I am a target lawyer. I am not fully conversant on. You have to keep trying. I am a target lawyer. Learning is an ongoing process. And learning makes you perfect. Along with your practice, only academic learning has no meaning. Academic learning, putting into practice, has lot of meaning. You don't forget the things that come out of your hands. You forget what you read and forget. What you do, you don't forget. What you do, we have the same advantage. We get practical training. And what we get in our audit, we remember those things. We get exams and forget everything. We forget everything in one month, two months and everything else. But LLB knows how to do it. I didn't have to say it. LLB doesn't study anything. It is LLB's practice. If you study, no one will do it. Thank you, sir. You know, I shouldn't say anything. Our jay treeji says, if you don't mind, I'll tell you. He wanted to do it here. But in CA, it is very difficult to pass. I said, I did LLB because it is very difficult to fail. It is very difficult to fail in LLB. And it is very difficult to pass in LLB. There is no other difference. The rest is what you reach. You have a scope. Where can you reach on top? Where did you practice? Where did you go to the Supreme Court? It is not that you are on top.  What is the name of the lawyers? What is the name? It is not a difference. But they are minting money. Supreme Court lawyers, you know that. I should not say. They are minting money. But they have done so much hard work to mint it. But they need destiny with hard work. They need destiny with hard work. If they are there, the sky is the limit. Thank you sir. It was a great pleasure listening to you. Thank you sir. Thank you. Before we part for the day, I would like to share, since you said it is the first time that we are allowing everyone to unmute. We have done more than 375 webinars, but it is for the first time that we did a webinar in Hindi. That's the first time. So as they say, I can say that it's just like Neela Armstrong, that the first what which you have put on the moon, they say that it was a giant leap. Probably it will be a giant leap in the process of beyond law that we take a session beyond what the normal process was. And as they say, I'm reminded for you, they say that successful people don't do different things, but they do it differently. I'm reminded of Shiv Kera and that's what we keep on hearing about. That's my student. Shiv Kera had been my student also. That's an amazing factor. I was a third divisioner, but I've become a speaker, motivator. It's not necessary that everything comes from education. This thing develops over the years. And then your hard work and your destiny. Until there is no destiny, whatever you are doing, nothing. Mr. Vikas, we won't work hard. How do we make destiny? Hello, Mr. Vikas. In life, every person gets less than destiny and more than destiny. That's what the destiny is, sir. That's why I told you. But Mr. Vikas, don't say that you don't have to work in the destiny. Do karma, leave it to the God. If you don't do karma, what will God do? He is great. Hello. Thank you, sir. Mr. Vikas, one minute. Mr. Vikas, I would like to request you. Please kindly arrange one more session of this honorable speaker, so that every video will get benefited. Sir, you have a direct access. People's voices are heard more. If the results are good, the results will also be good. I have a request. Sir, I would like to thank you. I am from Maharashtra. Welcome, sir. I am from Maharashtra, Solapur district. And your session was very excellent. Thank you, sir. Thank you very much. I am a regular person of this webinar series. Everything is on my YouTube. You can see anything there. All the lectures are there on the YouTube. Okay. I would like to see her. Please, I request you to once again come on this platform. I have already come, sir. Vikaji rang me up immediately. I accepted it. Yes, sir. Thank you. I don't need any repress. If I have a time, I certainly give that. No problem. Sir, I have 4124 lectures already given and I have 4124 mementos. And during this locking period, starting from March 20, I have delivered 314 lectures till today. 314. We will call you first. Thank you, friends. This is a shock. Sir, there is no lack of knowledge in sharing. This is wrong. We will share and learn from you. We learn from the audience. Your question will come. We will tell you if there is a new answer. Now, I have experienced so much that I would have answered you first. But at one time, it was not there. Your question came. I thought what should be the answer for it. Then many times they say, I will look into it and get back to me. I have learnt from here. That is why there is no big man. Everything is big. God has given everyone the mind. Wherever you utilize, there is so much difference. And there is no difference. Everyone has the mind. Thank you, sir. Thank you. And today's mantra, I can only say the last words. As they say that the word habit is derived from it, bit, a bit and habit. So, sir says that keep on practicing, keep on doing hard work. And we are indebted to sir for taking the sessions forward. And as I rightly said that it was the first session in Hindi. And inshallah, we will meet again on this platform. Thank you, sir. Thank you. Take care. Stay healthy. Stay safe. Thank you, sir. Thank you.


I'm here with NIL, the Deputy Secretary General of the Fair Moon Future Castors Summit. NIL has dropped by my office here at the ITU, and I thought it would be a great opportunity to talk about the safer Internet Day. NIL, thank you so much for coming by my office today. I'm wondering what tips you might have to share with me as a parent of teenagers. What tips might you have to keep teenagers safe online? Well, I would say rule number one is really respecting our desire for privacy, while at the same time being here for us to support us in our digital kind of action. So it's really all about finding a balance between giving them the space, but also giving them some privacy in their online presence. What else would you recommend? I would say number two is setting clear house rules around time spent online and sticking to them. It's always better to negotiate these rules with teenagers rather than to just impose them. Try to come up with a framework that everyone can agree to. And what about cyber bullying or grooming? These are very serious problems, which is why our third golden rule is to maintain an honest and open dialogue with your kids around good digital citizenship. Explain online risks to kids in ways they can understand and ensures they always have the confidence to come to you if they experience anything online that makes them uncomfortable. And if they make mistakes and do things that they shouldn't do online, what should we do as parents? Should we punish them? I think it's really about supporting your children in their approach to the internet and these new technologies. We have to remember that we do actually need your help in understanding these new things and having a positive approach to digital technologies. And where can we get more information about our rights and responsibilities as digital citizens? I would suggest to check out ITU's Child Online Protection Guidelines, which are available for children, parents, policy makers as well, and just stay safe and happy online. Thank you so much, Anaya. Really great tips. Thank you for the visit. Thank you.


For me is that I'm much more challenged, I'm much more engaged, I'm having a lot more fun in my classes. And that's terrific. That means that I can sustain what I'm doing for a lot longer. The payoff, the bigger payoff, the more important payoff though, is that the students themselves are coming out of our classes not just with a set of tools and a knowledge base, but they're also coming out with the ability to thrive in a dynamic environment. So they can change as the industry changes, as their work environment changes, as their responsibilities changes, because they have the critical thinking skills and the creativity to take those capabilities that they've developed and very confidently adapt them to a new space. And that's what's going to help them to thrive. They'll be able to pick up new tools on the way. We have to train them to have the courage to do that and the understanding of how to evaluate a situation and know what it is that they need to change about themselves to adapt to that. Think about educating future marketers. Then we really need to think about what is happening in the industry today. It's a rapidly changing environment. Marketing as it's practiced today is radically different than it was practiced 10 years ago. We need to prepare students for being marketers today. We also need to prepare them for the changes that they can expect to see in the first 5 to 10 years of their careers. So the last thing we want to do is send them out with just a toolkit and have that toolkit be something that's obsolete. So what critical thinking does is it allows them to recontextualize the concepts that they've learned, the principles that they've learned, the tools that they've learned into new environments.


So good morning everyone. My presentation has been recorded due to the time zone difference between Sydney and Boulder and I apologize for this, but feel free to contact me via email if you need further information about clarification. So today I will be looking at quaternary biogeography from a geomorphological point of view looking at how surface processes might have influenced species migration across Southeast Asia. So this work is based on a collaboration with several researchers from the University of Sydney and different groups affiliated to the University of Grenoble, Exxon Province and Paris. So before diving into the course of the talk, I'm going to do a quick presentation of the tool that we are using and this tool is called Badland. It's an open source tool which is available from GitHub or the CSDMS model repository. So the tool itself has been designed to look at surface processes from regional to continental scale and over the years new functionalities, the functionality of the tool has been expanded and there are some of the main components, so we have the ability to impose different precipitation or different conditions, different tectonic regimes. We have a number of incision laws which go from detachment to transport limited. We are able to record stratigraphic architecture and for the marine environment we have also designed some functions to simulate carbonate platform generation, wave induced sediment transport and a gravity driven submarine clearance. So as mentioned in the tool's title we will focus on Southeast Asia and looking at the evolution of the Sandalshev over the last million years. So the Sandaland is of particular interest to biogemographers for its position at the junction between the Australia, ASEAN and Indomalaiso geographic provinces and the regional spaces diversification is actually attributed to several biologic and abiotic factors. So here we are going to focus on abiotic factors but several studies have already been done in the region to for example look at the impact of climate or volcanism but also obviously sea level, tectonic and all this might have contributed to space's diversification. One factor that clearly impacted the quaternary biological diversification as a region has been the eustatic sea level fluctuation mainly due to the geodynamic stability of the Sandalshev during the Pleistocene and also the shelf physiography which is characterized by its low elevation and low relief. So in that sense the speciation would increase during ASEAN and species dispersal will occur during the ASEAN. So this alternation would have remodeled the taxonomy composition of the region and sea level oscillation will act as a space's pump to increase the regional terrestrial biodiversity. However new findings have challenged this idea and the idea of the prevalence in the aesthetic control and have demonstrated that the Sandalshev was subsiding during the late Pleistocene and that basically the shelf was permanently superior before 400,000 years or around like MIS 11. So these results were presented in three different papers from Antaclarus and Laurent who are co-authors on this talk. One looking at the geodynamic and tectonic evolution of the region during the Pleistocene and the other looking at reef morphology and citizens raid across the Sandalshev. So if we are going to consider that Sandaland was actually exposed for such a if sorry we consider that Sandaland was actually exposed for such a long period of time with intermittent flooding only occurring during the last 400,000 years basically the role of sea level is called into question. So it suggests that additional factors are likely triggering the distribution of Sandaland biogeography. So here we are going to evaluate if surface processes could be one of these drivers. So to do so we first created our initial and forcing condition for our numerical model so the region is characterized by several large river systems the main one being the Mekong, Yorho, Siam and East Sanda river basins and we created our initial pilot topography and drainage system based on available data set from either phylogenic studies looking at freshwater fishes such as the one from the boom 2013 but also looking at well logs and seismic studies available for the region. Then after we imposed a climatic condition to simulate precipitation and we use a paleo-clim data set available from Dornetow 2018. Finally we have also tectonic forcing so uplift and sudinus rate which were constrained from regional tectonic studies and we also tested a bunch of two actually a static sea level currents and then we performed a series of multiple simulations but four main one where we vary this forcing condition so one with no tectonic forcing one with an uplift uniform sudinus rate of 0.25 millimeter per year suggested by paper from Monta Clarice and Laurent and then after we use our tectonic map with the two different sea level currents. So for each simulation we first analyzed the flooding history of the shelf and we extracted the percentage of exposed shelf over time and we found that we found that we found that except for the stationary case which is this black line in the graph the shelf was fully exposed prior to 400 000 years like in agreement with previous work where sediment bypassed the shelf and accumulate it and accumulating in this store offshore region during low stand and during marine conservation basically sediment fluxes are mainly deposited on the shelf which act as a sediment thing to sink. So after 400 000 years what we see is that marine incursions across the shelf are highly valuable and depend on the simulated scenarios even when considering the sea level with the highest amplitude so the red line here the flooding of more than 50 percent of the shelf only happen less than 20 percent of the time. So for all tested scenarios with imposter tectonic forcing we also see that land bridges between Borneo and surrounding region are disrupted on several occasions however the terrestrial connection between mainland Asia and Java is preserved and persists up to the other thing. So this results basically contradict the sea level into species pump hypothesis often used to explain this this species diversification found in the region since 400 000 years and it suggests that additional mechanism on driving dispersal and divergence of species in the region. So the next things we did was assessing the region geomorphological evolution by analyzing the characteristic of the main catchment and detailing the major phases of drainage spacing organization. So first we looked at the temporal change in catchment area main river length and shelf elevation for main drainage basins as shown in this figure here. So for all the forcing conditions we found that there is a clear relation as shown by this by the Pearson coefficient here the negative Pearson coefficient between sea level fluctuation and catchment characteristics. When we looked at cases where tectonic forcing is considered the sand ash experiences at least one phase of drainage basins capture of the Euro and Siam catchment for the model which is presented in this slide we see that there is a different phase of organization. So first we've got the Siam and West Borneo basins which are experiencing two capture. We also have the Jor River which is capturing numbering at waters from the Siam basins and finally we see that there is a large capture of part of the Siam at water by the East Sanda basins. So in previous studies physiographic changes were not accounted for and here we show that these changes could be critical to some species especially when considering lowland freshwater biota which have the ability to migrate across the chef from Southeast Asia to the Malay peninsula Sumatra Borneo and Java and this just by looking at how river captures have been organized over time. So we can postulate that successive phases of basins in isolation by fragmenting the habitat could actually foster speciation on the endemis and biodiversity across the region. So we also looked at from our landscape evolution simulation we also tried to quantify the impact of geomorphology by extracting three main landscape features. First the landscape elevation connectivity, the closeness to river and the local slopes. So these features were chosen as a common matrix to evaluate the impact of landscape on species dispersal and migration and from these three features we produce cost surface maps such as the one presented here that represents the cost required to move across different parts of the landscape and we use this surface map in a connectivity model which is called circuit scape to find a preferential paleo-migration pathways over the exposed chef. So the approach is basically agnostic assessing only the contribution of geomorphological properties and ignoring all the biotic or abiotic factors. So the output from the connectivity model shows a current distribution or current flow distribution which can be related to ecological processes. So in the figure that you see here the current flow distribution has been normalized using the z-score statistical parameter. Basically what we've got is highly constrained region which corresponds to the i-z-score or yellow region on this map which represents preferential corridors for species movement and in this corridor in this region even a small loss of aurora will disproportionately compromise connectivity and such and those be the critical regions for species migration. So during a chef exposure like in the middle figure here the region is characterized by mid elevation narrow high current flow pathways which follow the Johor and Siam main paleo drainage systems and these pathways form a continuous corridor across the chef. So during partially flooded periods which are the one on the right and left the chef is characterized by an extended region of high connectivity which are limited to the Malay Peninsula mountain range to the west and the shallow marine incursion to the east. So I want to stress the fact that our approach is not based on macroevolutionary models such as the one available for example with the species evolver component of land lab or the more recent work that has been proposed by Stokes and Perron. So to look at evolution of specific aquatic species under different physiographic changes these two approaches might provide better insights than the one which is proposed here. However one of the advantages of the method here is that we are not limited to aquatic species first and it is essentially easy enough to change or add to our question face to reflect either additional factors or species dependent characteristics. So finally from this current flow maps we can you know we are able to perform the hotspot analysis where we basically superpose each time slice in order to evaluate persistent corridors over geological timescales. So our combined hotspot maps shown here predicts that hotspots are preferentially located across the Paleo, Johor and Siam basins so that the red region here and cold spots are located on the shelf edge and eastern more side of the region between Borneo and Johor. So this geomorphology control hotspot region basically highlight a network of preferential well-connected biodiversity corridors that could favor species migration between the different regions of Southeast Asia. And in summary what we see from this study we can explore we basically explore a new way of looking at species evolution on the geological timescale and we found that physiographic changes might be one of the key drivers which are promoting the quaternary pump species pump observed in the region and we also believe that accounting forces regional scales landscape dynamics would improve biodiversity studies in the future and could help find past biodiversity hotspots and species migration pathways within this region but also other places on earth. So I would like to thank you for your attention and I wish you all a great CSDMS 2021 and everything. Bye.


brought up by a woman is still guided by a lot of women. I personally believe campaign or no campaign is there are certain qualities in women which men possess and women are called things like compassion, things like that. There's no if actually. Longer women will rule the world. There are qualities in women which if you ask me to handle my home for one hour I go crazy and I see a lot of women at home. This quality is like patients, compassion and these tough situations. So every woman is tough in these situations. Jokes apart there are also fun notes which says even the language is called the mother tongue. So why is it called the mother tongue? I often tell my colleagues and friends I say because there are two things. One is you learn it from your mother and who is the father hardly gets a chance to speak. So that's why it is called the mother tongue. But I think our lives are, our control will not be right but our lives are guided by women. Both in the professional front as well as in the professional front. So he is wishing me a very happy women's day. And what we're talking about strength of women, she happens to be my wife's grandmother.  She has healed and she's back on her feet walking going places. So that's an achievement. I think that strength I don't know whether I'll have at this age. I will not be able to have the mental and the physical strength. So that's what women are. They can bounce back, they can do a lot of things which I'm not sure will power. This amount of, most people just give up and say I can't do this. But she's still walking going around going places, shopping. So this is will power. This is strength. And I think women possess that. That's why I say, you know, women will take over the world one day. So men go to war, that is a different kind of a courage. And this is a different kind of a courage. So more in our front is the kind of courage. We definitely come to see on a daily basis. Thank you for spending your very, very valuable time coming here. The concept of this is to launch a campaign where women can freely talk to others. I do not completely agree that women are completely free to talk to women only and not to men. But it gives a comfort level. Definitely gives a lot of comfort level. In particular instances where you do not feel comfortable to talk to. So welcome to the campaign. Please share this with other colleagues or friends, family members of yours so that they can also take part in this. We have announced this month as the month for ladies and we are giving a flag 20% discount from all investigations, all procedures done for the month, entire month of month. So that's our vote for you. Thank you very much once again for coming here. It's definitely look forward to keeping you healthy. Working in a hospital is always, you can't say welcome. So that's the tragedy. I can't say welcome. See you again. See you soon. So I was just about to say. I can't welcome you working in a hospital. That's the sad part. But always welcome for a cup of coffee. Any time please. We'll come now. I don't wish that you are in trouble. I never wish that you are in trouble. But then everybody says, you know, why should we do that? That's how it is. That's how it is. So you are here. That's how it is. As I grow old also, I'm realizing that the main concern of life as a grow old is health. Because you slowly start losing control over a lot of things which you used to have. So no more I'm jumping jack that I used to be at 25. I'm also growing old. And so I realized that healthcare is extremely important. I need a friend in the healthcare who I can be with. So that is the objective of this. So we are your friends. We are here to share all the issues you have. If you have any, feel free to talk to us. Thank you very much.


ૉ૆૆ૂ ૯૒્ૂ ૝ે૆૓ ૯્ેેૈ ૯્ ૴ે૆ો ૮ેેે ૝્ો ેે૝ે ૯ે્૲ ૯ેેેે ૯ેેે ૯ેેેૂ Shumadharapatta police officer amma. Thiruvananthapuram Bhagaratthinake ambulance rai asupatriinake mohan eluppa vanigan Eluppa vanigan dharalamanda. Srikanthapuram. Parajodho padayathra kadandu veriyan. Parajodho padayathra kadandu rahulji kadandu veriyan. Dhevai rahulji kanaar pada kirvaso nalakannu veriyan. Aaram lagara vidhikana jim. Ramavidhikana jim. Badevasingan ulim. Puryorayan ulim nalakannu. Naman apiyappattu nalakannu. Sri Raghul Gandhi. Rajasthinna sodankarathri vendhi. Yelam yelam. Rajasthinna sambabar saida. Megharu kudambashtinna chintanam nakarim. Hidha nalakannu nengiyan. Rajasthan kandasthan. Rajasthan nalakthan. Madhyajasthan nalakthan. Dilavivakkaran nalakthan. Barnagaran nalaktho anulapurakthi. Sri Raghul Gandhi. Anasstinna palan dowaitan. Hidha nalakadununu nengiyan. G jarithra passerhe maya yatra naiji secondary. Raghul Gandhi kanna oncoin. Faridh joodo padayatra. Hidha saida. Uri tarithra sambabam. Padinam hidham naiji secondary. Priyum ulabini. Priyengkarinth Ia jaldabi kairaluotthile daa 10a aam. Faridh joodayun naya hai aam. Apriyaan zam naiji secondary. insp? B duck emfal tyant. Paruthu and karathinna none gunna.   We want to remove the fear from millions of people who have parents, relatives, who go to hospital. And those who want to see their children successful in university and then in life. We have to reduce the suffering of millions and millions of our poor people. We have to reduce the suffering of millions and millions of our poor people. And these are not easy things to do. Even in a small country, these are not easy things to do. And in a big country, with over a billion people, this is a very very difficult thing to do. We have to reduce the suffering of millions and millions of our poor people. We have to reduce the suffering of millions and millions of our poor people. And what we are saying in the Bharat Joro Yadana is that none of these things can ever be possible if India is divided, if India is angry, if India is full of hatred for itself. Our country is very weak. Our country is very poor. Our country is very angry. My country is lousy. My country is very powerless. My country is very weak. My country is very powerless. I know the things of our country. My country is very poor. What is the responsibility of India? And if anybody hates any other Indian, he is waiting the idea of India itself. And today we have an atmosphere in the country of anger and hatred that has been generated by a particular ideology. And I am proud to say that this ideology is diametrically opposed to the spirit of Canada, to the spirit of your great social reformers, to the spirit of Narendra Modi. And therefore there is a message that you can give to the rest of the country. You can show the rest of the country what it means to work together in harmony. You can show the rest of the country what it means to work together in harmony. You can show the rest of the country what it means to work together in harmony. Most of you live here, so you paint the spirit of Canada for the country. You believe that just because it exists here, it exists everywhere. You believe that this is the most valuable thing that you have as a people. And if India has to achieve anything, if India has to be successful, if India has to give its youngsters employment, it cannot do it without this thing. If India has to achieve anything, if India has to give its youngsters employment, it cannot do it without this thing. And that is really what the BJP has proven, that it is possible to use hate and validity and even brain elections, but you cannot get employment with hate. You cannot solve employment problem or the problem of high prices with anything, it cannot be done. Because the answer to these problems lies with the Indian people. In the long term, India will be the people of Canada. And you have to accept first as a leader that wisdom lies with the people of India, lies with the people of Canada. And once you understand that wisdom lies with the people of India and lies with the people of Canada, then the next step has to be to listen and understand what the people are saying. And that is also the state of this Bharat Chowkli Akra that the Congress Party is under it. The conversation in India has been silenced. Everybody in India knows that the press says exactly what the governor of the nation wants to say. And the voice of the people of this great country has been silenced. The institutions have been taken over and captured. It is not the fault of the press who follows us and all. It is the pressures that they are under. And we understand that. We understand that they are scared to say what the truth is. And that is why the Bharat Chowkli Akra is aimed at listening to the people of India, listening to the people of Canada. And from that conversation developing a vision for the people of Canada and other people of India. And we understand that the people of Canada are scared to say what the truth is. And we understand that the people of Canada are scared to say what the truth is. Thank you very much.