7(seven) lovely logics

I hate love story (medico version)

I was in 12th standard,
She was my classmate.

I joined MBBS,

She joined BSc.

I was in MBBS
She joined MSc.


I was in MBBS,
She joined PHD.


I completed MBBS and started PG preparation,
She completed her PHD.


I started my MD Gynae,
She got married.


I completed my MD Gynae,
She was a mother of TWO CHILDREN.


Today in my ENGAGEMENT and her TUBECTOMY.

-(from internet)

Old woman and the air-hostess!!!

This happened on TAM airlines.



A 50-something year old white woman 
arrived at her seat and saw that the 
passenger next 
to her was a black man.




Visibly furious, she called the air hostess.
 "What's the problem, ma?" the hostess asked 
her




"Can't you see?" the lady said - "I was given a seat next to a black man. I can't seat here next to him. You have to change my seat"




- "Please, calm down, ma" - said the hostess

"Unfortunately, all the seats are occupied, but I'm still going to check if we have any."

The hostess left and returned some minutes later.




"Madam, as I told you, there isn't any empty seat in this class- economy class.

But I spoke to the captain and he confirmed that there isn't any empty seats in the economy class. We only have seats in the first class."




And before the woman said anything, the hostess continued
 "Look, it is unusual for our company to allow a passenger from the economy class change to 
the first class.
However, given the circumstances, the commandant thinks that it would be a scandal to 
make a passenger travel sat next to an unpleasant person."




And turning to the black man, the hostess said:
 "Which means, Sir, if you would be so nice to pack your handbag, we have reserved you a 
seat in the first class..."




And all the passengers nearby, who were shocked to see the scene started applauding, some 
standing on their feet."

SHARE IF YOU ARE AGAINST RACISM!

medical palmistry / palm reading, diagnosing diseases through palms

Rosacea

Rosacea is another disease of skin which causes redness and pimples on the body of human being and specially it appears on forehead , cheeks, chin, and nose parts. This redness can frequently appear or suddenly disappear. Specialists also call rosacea as "adult acne" because rosacea may cause outbreaks which looks same like acne.

It can be embarrassing sometimes or in the case it is untreated than it will get worst and worst day by day.

Causes of Rosacea:
1. Its main causes are unknown up till now.
2. It may be genetically.
3. Those people who are infected by complexion are seem to be more are seem to be more infected by rosacea.
4. Rosacea often happens when something causes the blood vessels in the face to expand, which causes redness on face.

Symptoms of Rosacea:
1. The red veins which are present on the skin of a person are clearly seen like the web of a spider.
2. Flushed face.
3. Feeling hot or burning on the skin.
4. Itching
5. Itching or sensations on the skin whenever victim apply creams, lotions or medicines.

Treatment of Rosacea:
1. Antibiotics may help.
2. Antibiotic creams are also advised by experts.
3. Surgery may help.
4. Some creams or soaps may be advised by the experts.
5. No one should use severly hot water on body it will result in dryness and can get effected by rosacea.

fuel, bread, meat and salary

DIETARY GUIDELINES ( what/what not - to eat)

DIETARY GUIDELINES

1. Eat variety of foods to ensure a balanced diet.


2. Ensure provision of extra food and healthcare to pregnant and lactating women.


3. Promote exclusive breastfeeding for six months and encourage breastfeeding till two years or as long as one can.


4. Feed home based semi solid foods to the infant after six months.


5. Ensure adequate and appropriate diets for children and adolescents both in health and sickness.


6. Eat plenty of vegetables and fruits.


7. Ensure moderate use of edible oils and animal foods and very less use of ghee/ butter/ vanaspati.


8. Avoid overeating to prevent overweight and obesity.


9. Exercise regularly and be physically active to maintain ideal body weight.


10. Restrict salt intake to minimum.


11. Ensure the use of safe and clean foods.


12. Adopt right pre-cooking processes and appropriate cooking methods.


13. Drink plenty of water and take beverages in moderation.


14. Minimize the use of processed foods rich in salt, sugar and fats.


15.Include micronutrient-rich foods in the diets of elderly people to enable them to be fit and active.

(From: DIETARY GUIDELINES FOR INDIANS-A Manual

NATIONAL INSTITUTE OF NUTRITION)

oh my God!!! (Child forced to feed on dog milk)

This poverty stricken boy survives by feeding on a DOG's MILK!!!

I wonder what the Govt. is doing ???

Bats!!!

Recently scrolling through my youtube videos I stumbled upon a clip that I had filmed last year during a visit  to  my long time friend, Dr. Sayak Sovan Dutta’s house in  Hari Navi. It was evening time and there were bats coming out from their daylong slumber out for the night!

But then , it is a matter of thought that such sights are becoming rare with the passage of time as observed by Sayak, ‘’As a child ,I would see many such bats flying out during the evening time but now-a-days their numbers have decreased a lot’’.

• Bats are classified in the mammalian order.
• After rodents, bats are the most diverse and abundant order amongst mammals, with  > 2000 different species described.
• The wing development is the unique characteristic shared by all bats, giving them the power of true flight and also distinguishing them from all other mammalian orders. The wing consists of two layers of very elastic skin stretched between the finger-bones (phalanges) with little or no interconnecting tissue. This membrane usually extends down to the ankle (carpal) joint of the hind leg and in most bats also encloses the tail to form an elastic pouch of skin, known as the inter femoral membrane or uropatagium.
• At least 73 species of bats have been described from the Indo-Pak region.

• Bats can be divided in two main groups (sub-orders):

1.    the fruit bats or flying foxes known as Megachiroptera.

2.    the insect-eating or smaller bats known as Microchiroptera.

• In India seven species occur, from the relatively small Short-nosed Fruit Bat or Cynopterus Sphinx, which is quite a pest of fruit gardens around Mumbai, to the large Flying Fox, Pteropus giganteus.

• Another species named Pteropus has been recorded from Assam and the Andaman Islands, while there are two species of intermediate-sized fruit bats belonging to the genus Rousettus which roost in comparatively dark caves or similar man-made excavations such as cliff temples or deep open wells.
• Two other little-known fruit bats just come into the area from northeastern Assam, the Dawn Sal (Eonycteria spelaea), specialized to feed upon pollen and nectar, and Blanford's Fruit Bat or (Sphaerias blan- ford), is unique among fruit bats because it has no tail and only has a vestigial inter femoral membrane.  

A burgeoning human population, loss of natural habitat, poaching, hunting etc are all responsible for the decreasing numbers of these creatures . India is one of the most populous countries in the world and it was inevitable that man come into conflict with other animals for resources. A number of species are rated as Critically Endangered, Endangered or Vulnerable as per the 2004 IUCN Red List of Threatened Animals, internationally recognised as the list that categorises the status of globally threatened animal species.

It is high time now to take some action regarding the decreasing number of these and such many other creatures which have been a part of the bio-diversity of India.

MBBS!!!

MBBS!!!

exam version ( amake amar moto thakte dao.....)

here's the original song from the movie(autograph)

my videos (playlist)

('http://www.youtube.com/p/3P5_zVCJcfmAbEARiDpTig?version=3&hl=en_US',)

Beautiful Quotes

The Tram poem

the trams of kolkata

Health Benefits of Having Sex

• The uninitiated keep wondering how it feels
• The more seasoned ones vow by its pleasures 
•  no one can ever say NO to it

YES, I am talking about Sex....

• Though it occupies the human mind unlike anything else but most people don’t realize that sex isn't just about fulfilling your carnal desires. 
• There is sufficient scientific proof that there are many  health benefits of sex.  
• From a health perspective sex is one of the most comprehensive and effective activities one can indulge in . 

Some of the health benefits of sex are:

• Sex Boosts Your Immunity

For starters, the act raises the synthesis of immunoglobulins. These are antibodies that help us fight infections. People with a more-than-basic level of sexual activities, per week, tend to retain a higher immunoglobulin concentration, making them more immune to common infections.

• Sex Alleviates Common Infertility Problems

With stressful lifestyles, many men are prone to suffering from lowered sperm count or poor semen quality. Regular and enjoyable sex helps men to overcome these issues. Their semen improves in quality and quantity and the stress-relieving properties of sex ensure that their sperm is healthier, more motile and penetrable. The act of sex ensures that blood is properly circulated across the body, including the penile tissues, and absorption of nutrients is more uniform.

• Sex Relieves Stress

It is the most widely-accepted benefit of sex. With regular sex, psychological health is improved, particularly problems related to mood swings, depression and sleep. The act of intercourse helps to stimulate production of hormones that are required for overcoming stress and ensuring healthier behavior.

• Sex Keeps You Physically Fitter

Sex has a calorie-burning and cardiovascular conditioning effect. It exercises nearly every muscle of the body, including areas like the abdomen, hips and thighs that are the common weight-gain areas for most people. It works-out the body in a beautiful manner. The increased supply of blood means that the body has a greater chance of eliminating waste products and providing nourishment in a more balanced manner to various organs. Increased levels of sex hormones help to fortify the muscles and bones with critical nourishment. These hormones help to prevent onset of heart diseases.

• Sex Gives the Skin Unique Radiance

It is usually thought that only women have the after-glow that is essentially a result of their hormones being produced aplenty during sex. However, this is applicable to men too. It makes you appear refreshed and cheerful.

• Sex is an Instant Pain-killer

The feeling of happiness that accompanies and follows sex is because of rise in the secretion of endorphins. Sex also induces release of oxytocin, which along with endorphin, is one of nature’s most potent painkillers.
(Health, MensXP.com)

addicted to SEX !!!
Best time for sex

Bollywood stars & their look-alikes

"East is East, and West is West, and never the twain shall meet," so wrote Kipling, but when you look at these stars, you are forced to believe the other way. Meet Bollywood stars and their Western look-alikes!

Who is a boy / man ?

(found this beautiful mail as a forward from a college friend in my mail. So decided to share it here)

I think everyone might have read about Mom's, Wife's and Girl's... it’s time to learn something about Men...

Who is a boy / man ?

A boy/man is one of the most beautiful creations of God.



He starts compromising at very tender age. He sacrifices his chocolates for his sister.

  



Later he sacrifices his love for just a smile on his parents face. He sacrifices his love for his wife and children by working late nights. 





He builds their future by taking loans from banks and then repaying them for the life time. Thus he sacrifices full youth for his wife and children without any complain.


 

Believe me he struggles a lot but still has to hear the music (scolding) of Mother, wife and his boss. Yet every mother, wife and boss tries to have control over him.



  


Finally his life ends up by compromising for others happiness. He ! is that creature of God who no one can compete with.


 

Respect every boy/man in your life. You will never know what he has sacrificed for you.


!


Just extend your hand when he needs it and you shall receive twice fold love from him.




Enough Of Girls /women / Wife Emotional Mails Now… Boys also Have Emotions and respect it. 

WW II wreckage found in the Indian State of Tripura

The Assam Rifles have discovered the crash siteand a propeller of an American plane, which had crashed in the dense jungles of Tripura during World War II, after a monthlong search.

An Assam Rifles release issued late last evening stated that officers and jawans of 34 Battalion of Assam Rifles had recently discovered the crash site and the propeller of the plane in Birmonipara area after more than a monthlong search in December 2011 and January 2012.

The release said the American plane (C-47-B) had taken off from Rangoon airport in Burma (now Myanmar) with 11 "war criminals" and some other passengers for Calcutta on May 17, 1946 but had crashed in the dense jungles near Birmonipara village under Gandacherra subdivision in Dhalai district of Tripura. All the passengers and crew had died. The bodies were buried and a cemetery was built in the area.

Sources said the cemetery was located near Birmonipara village and the crash site and the propeller were found within 3km of the cemetery.

Throwing light on some events related to the crash, police sources said an American passenger David Campbell had succumbed to his injuries a few days after the crash. His younger brother Tony Campbell, who came to know of the crash and his brother's death from American army records and the Internet, had come to Tripura in the mid-nineties when insurgency was at its height in the state.

"He wanted to visit the spot but was prevented from doing so by the police on the ground that the place was a hotbed of militancy and he might be kidnapped or killed," a senior police officer said.

Tony Campbell returned to the US and took up the issue with his government, which then drew the attention of the Indian government to the matter. But there was no further progress in the matter though the cemetery remained in place, the officer added.

Police sources said the area falls under the jurisdiction of Assam Rifles and its jawans posted there might have come across the cemetery. Thereafter, they could have launched a search in the nearby areas, leading to the discovery of the site and the propeller.

However, Maj. M. Nagesh of Assam Rifles said they had launched the search under orders from their headquarters.

World War II had continued for six years from September 1, 1939 to the unconditional surrender of Japan in August 1945 in the wake of the atomic bomb blasts on Hiroshima and Nagasaki on August 6 and 9 respectively.

During this period, hundreds of planes went down in Southeast Asia, including the dense jungles of the Northeast.

In January 2004, Kartik Roy, a farmer of Krishnapur village under Gandacherra subdivision, had discovered pieces of wreckage of another American plane, Schrader USA, AN-b/2-1, while digging the land behind his house. Village elders had said three British passengers had managed to survive the crash with slight injuries and had been escorted by villagers to the sub-divisional town of Amarpur from where they had reached Agartala and returned home. The exact date of the crash was never known but veteran officials of the state administration said it could not be later than 1947. They also said that in 1941, when World War II was in full swing, British authorities had built three small airports in Agartala, Kamalpur and Kailasahar.

In another incident, a Pakistani Viscount plane flying from Karachi to Dhaka via Sylhet had landed atAgartala airport briefly in April 1953. When it resumed its journey towards Sylhet, the aircraft was caught in a storm and despite frantic efforts to land in Kamalpur or Kailasahar airports, it crashed in the dense jungles of Dhalai district. Altogether 34 passengers died on the spot. A woman passenger died a day later but not before disclosing to an indigenous cultivator of Dhoomacherra village, Kartik Debbarma, that the plane had been carrying a large quantity of gold. Kartik launched a frantic search alone in the jungle and recovered a large quantity of gold but never disclosed its location to anyone. But as fate would have it, Kartik lost the entire amount of money he had obtained by selling the gold in gambling and drinking and died within two years. Local people still believe that a large quantity of gold and the wreckage of the Viscount plane lie buried in the jungle.

Best time for sex

Making love at 7:30 am is apparently one of the best ways, which can make your day healthy, a new study has revealed.

At 7:30 am, the body produces a surge in sex hormones and a rush of adrenalin to get a person going in the morning.

"You'll both be rested, with heightened senses. As you're still waking up, you tend to be more responsive," the Sun quoted sex therapist Suzie Hayman as saying.

Research in Italy revealed that it is also the time most couples are likely to orgasm and conceive.

everyone is a genius

Found this beautiful quote by 
Albert Einstein on Facebook.


So decided to share it here....

addicted to SEX !!!

Follow me on instagram:
Sex addiction has more exposure today than ever before with celebrities like Russell Brand speaking openly about the condition; but what causes sex addiction and what does the problem entail?

Sex addiction is a term used to explain hypersexuality :

• sexual urges
• behaviors
• thoughts

 that appear extreme in frequency or feel out of one's control. 

Hypersexuality is typically associated with lowered sexual inhibitions, and alcohol and some drugs can affect a person's social and sexual inhibitions.
Sexual addiction is hypothesized to be (but is not always) associated with obsessive-compulsive disorder (OCD), narcissistic personality disorder, and manic-depression. There are those who suffer from more than one condition simultaneously (co-occurring disorder).

According to American Society of Addiction Medicine:

•  "Addiction is a primary, chronic disease of brain reward, motivation, memory and related circuitry."
•  "We all have the brain reward circuitry that makes food and sex rewarding. In fact, this is a survival mechanism. In a healthy brain, these rewards have feedback mechanisms for satiety or 'enough.' In someone with addiction, the circuitry becomes dysfunctional such that the message to the individual becomes ‘more’, which leads to the pathological pursuit of rewards and/or relief through the use of substances and behaviors. So, anyone who has addiction is vulnerable to food and sex addiction.''

ICD-10 classifies "Excessive sexual drive" as a diagnosis (code F52.7), subdividing it into satyriasis (for males) and nymphomania (for females).

Symptoms of Sex Addiction:

• Recurrent failure (pattern) to resist impulses to engage in acts of sex.
• Frequently engaging in those behaviors to a greater extent or over a longer period of time than intended.
• Persistent desire or unsuccessful efforts to stop, reduce, or control those behaviors.
• Inordinate amount of time spent in obtaining sex, being sexual, or recovering from sexual experience.
• Preoccupation with the behavior or preparatory activities.
• Frequently engaging in sexual behavior when expected to fulfill occupational, academic, domestic, or social obligations.
• Continuation of the behavior despite knowledge of having a persistent or recurrent social, academic, financial, psychological, or physical problem that is caused or exacerbated by the behavior.
• Need to increase the intensity, frequency, number, or risk of behaviors to achieve the desired effect, or diminished effect with continued behaviors at the same level of intensity, frequency, number, or risk.
• Giving up or limiting social, occupational, or recreational activities because of the behavior.
• Resorting to distress, anxiety, restlessness, or violence if unable to engage in the behavior at times relating to SRD (Sexual Rage Disorder).

• Schneider identified three indicators of sexual addiction: compulsivity, continuation despite consequences, and obsession.

1. Compulsivity:    This is the loss of the ability to choose freely whether to stop or continue a behavior.
2. Continuation     despite consequences: When addicts take their addiction too far, it can cause negative effects in their lives. They may start withdrawing from family life to pursue sexual activity. This withdrawal may cause them to neglect their children or cause their partners to leave them. Addicts risk money, marriage, family and career in order to satisfy their sexual desires. Despite all of these consequences, they continue indulging in excessive sexual activity.
3. Obsession:       This is when people cannot help themselves from thinking a particular thought. Sex addicts spend whole days consumed by sexual thoughts. They develop elaborate fantasies, find new ways of obtaining sex and mentally revisit past experiences. Because their minds are so preoccupied by these thoughts, other areas of their lives that they could be thinking about are neglected.

   
Management:

• Due to their effect of reducing libido, SSRIs have been used in research studies and off-label to treat symptoms of overly frequent sexual urges, but their effects are not always robust. 
• There are self-help groups like Sex Addicts Anonymous, Sexaholics Anonymous, Sexual Compulsives Anonymous, Sex and Love Addicts Anonymous etc. which lead to similar "twelve step" treatment programme. There are various online support forums for these groups as well as meetings in many cities and towns all over the world.

Further reading:

Best time for sex

Health Benefits of Having Sex

sadhu (the indian wandering holy men), A Search in Secret India

Wikipedia defines the Sanskrit term sādhu ("good man") and sādhvī ("good woman") as renouncers, who have chosen to live a life apart from or on the edges of society in order to focus on their own spiritual practice.
The words come from the Sanskrit root sādh, which means "reach one's goal", "make straight", or "gain power over". The same root is used in the word sādhana, which means "spiritual practice".


I have been reading a book titled 'A Search in Secret India' by Paul Brunton. A hospital colleague sometimes back suggested me to read the book as our topic of discussion that day turned on mysticism and the holy men of India. Up-till that day, I had never thought about the mystic men and their lives. As our topic of discussion turned to India and the Indian way of life, she started telling me about the Indian Mysticism and the lives of the Holy men. As per my knowledge, the Sadhu(s) are the guys we many times see on the railway platforms and mela(s) and most of them had nothing to do , so went on to become a Sadhu or something of that sort. And many are just pretenders there to beg for money on platforms (and other places) and to shower you with grave curses if you don't comply with their demands for alms.

But she thought of the contrary and was of the opinion that not every one is alike and there is definitely something beyond this jargon; something that is true and beautiful; mystic.

Watching me not convinced much, she suggested me this book by Paul Brunton and during our next meeting she even brought me the book itself to take home and read!

Well as I started reading through the pages , I have to admit that my opinion about these guys did alter a lot. (Not that, all are the spiritual gurus, but yes there is definitely some beautiful meaning behind all these and that there are true spiritual men hidden away from all of us somewhere in the big world, although there number is very very less).

And one thing that i liked best about the book was the beautiful way in which a westerner (Paul Brunton) had described the Indian way of life which even today holds true on many of our aspects. I have thoroughly enjoyed reading the book (A Search in Secret India) and recommend it to anyone interested in knowing about the Indian spiritual life....

the i-mania...

1st year medical students were attending their 1st anatomy class...

1st year medical students were attending their 1st anatomy class.
They all gathered around the surgery table with a real dead MAN.
The Professor started class by telling two important qualities as a Doctor.
The 1st is that NEVER BE DISGUSTED FOR ANYTHING ABOUT BODY ,
e.g. He inserted his finger in the MAN's mouth & on drawing back tasted it in his own mouth.

Then he said them to do the same.
The students hesitated for several minutes.
But eventually everyone inserted their fingers in MAN's mouth & then tasted it.

When everyone finished, the Professor looked at them and said:
The most important 2nd quality is OBSERVATION , I inserted my Middle finger but tasted the Index finger.
Now learn to pay attention.

Moral:
Life is tough but it’s a lot tougher when you are not paying attention !!!!!

The Lord's Prayer

Convicted forger A. Schiller served time in Sing Sing prison in the 1800s. After he died, prison guards discovered that he had etched the Lord's Prayer (65 words, 254 letters) on the head of a needle!!!

average life expectancy of 120 years

A pill which scientists claim could increase average life expectancy to 120 years is to be tested in Scotland.

Steve Parkinson, the Scottish-born president of US pharmaceutical giants CereMedix, revealed the drug is set to be trialled there.

Its creators say the drug will slow down the signs of ageing by repairing and restoring the body's natural defences, reports the Daily Record.

At present, average life expectancy in Britain is 75 years old.

The new pill contains the protein ependymin, which is produced by the brain and stimulates the body into making its own disease-fighting antioxidants.

These are found in fruit and vegetables, and researchers claim the new pill has the equivalent effect of eating 30lbs of fruit and vegetables every day.

Mr Parkinson said: "Everyone taking a pill will feel better and have more energy. Instead of pumping the patient full of chemicals, we will be giving them a more natural drug."

Now trials at Edinburgh University will see if help is at hand and test the drug on those with lung disease.

The university's Professor Bill MacNee says it could also have a huge effect on the treatment of Alzheimer's and strokes.

He said: "If it works, it will have all sorts of implications, not only for lung conditions but any other disease in which oxidative stress plays a part."

Leopard kills man (Gauhati, Assam)

In this combination photos taken Saturday, Jan. 7, 2012, a wild full grown leopard scalps the head of a man as it attacks after wandering into a residential neighborhood in Gauhati, in the northern state of Assam, India. Later the leopard was tranquilized by wildlife official and taken to the state zoological park. The leopard ventured into a crowded area and injured four people before it was captured and caged, local reports said.

(AP Photo/Manas Paran, The Sunday Indian) 

A closer look at the man attacked.

The leopard had strayed into the heart of the city and attacked a person at Nabagraha hill today. Panic struck locals tried to drive away the animal, which ran into a nearby house and was kept locked in it till forest department officials rescued it. The injured was admitted to hospital. The leopard had come out of the jungles in the Nabagraha hill from its Silpukhuri side.

At the end of the whole incident, one question always comes up,(why such incidents happen at all?) and I guess we speak it out loud or not, the answer is very clear to all of us. Rampant deforestation for (for whatever purpose it may be) is causing depredation of habitats of the wild animals forcing them to come out and attack people leading to increasing instances of man-animal conflicts.

And this is not just a single instance. There have been reports all around the world of such incidents and unless some concrete steps are taken to curb the destruction of their habitat, the wild animals are going to come out more into such man-animal conflicts...

• Rash of tiger attacks linked to deforestation by large paper corporation APP
• Deforestation blamed for tiger maulings in Sumatra
• Sunshine Coast Koalas Soon To Be A Memory

Subway riders to drop pants as part of global event !!!

Train commuters in major cities worldwide will get a little cheeky Sunday as part of the annual No Pants Subway Ride that ... well ... is exactly what it says!

Pranksters will converge at train stations decked out in shirts, shoes and no pants!

The only requirement is to act nonchalant -- read, listen to your iPod, chat with your fellow riders -- as you go about your normal business without any pants!

After the rides, participants will flood to pre-determined bars for cocktails and chatter.

And no. No pants there, either!

Dozens of major cities including London, New York, Washington, Mexico City and Tel Aviv, will take part in the rides, according to organizers Improv Everywhere.

Improv Everywhere started the No Pants Subway Ride in New York 10 years ago, according to its website. The New York City-based group boasts of causing "scenes of chaos and joy" usually involving socially awkward or unusual situations.

Its goal is to elicit laughs, and it has no political agenda....

Create Wealth the Contrarian Way: Optimizing on Tax!

Tax planning is often a ritual that people do not give too much importance and is at best considered a necessary evil. More often than not, for individuals, financial planning itself begins and ends with tax planning. The fact however is that tax planning is the first and a very important step towards financial planning.

Suitability Analysis

Today, tax-saving avenues' offer a good range of investment opportunities with different levels of risk, return and liquidity. Choose an appropriate mix of investments keeping in mind your financial objectives. Most of the time, we either take excessive risk or too less risk. Do not get carried away by past data, for eg. when markets are at a high and about to fall, equities will give you the best track record. On the contrary, when interest rates are at a peak, it is the best time to look at fixed income investment avenues and lock-in the interest rates for the long haul.

Given the current condition of the markets, both equity and debt pose a fine opportunity to balance investments. Interest rates are at a peak and it may be appropriate to choose your bank deposits with 5 year lock in which will also provide you with tax benefit. At the same time, global cues have weakened the equities and most of the investments within this arena are available at lucrative valuations. If you already hold ELSS funds, it may be the right time to average your holding.

Often, in the last minute frenzy of saving taxes, one dumps all their monies in one single avenue. Do take a planned and well-informed call. It is recommended to use a combination of investments and have an appropriate asset allocation, based on your risk appetite. Also keep in mind the tax you need to pay on the returns from the tax saving investments that you choose.

Tax saving without investing!

This is true contrarian style; where you squeeze benefits without any penny going out of your pocket and even better, when you squeeze benefits out of expenses.

1. Exemptions/Reimbursements

First, one needs to look at the reimbursements that are available from the company and take maximum advantage of the same. Normal expenses that one incurs could help save tax. Some examples for the same would be Telephone / Fuel Reimbursements, Meal Vouchers, Company Car, etc. Provisions for these could differ from company to company. A person in the lower tax slabs can sometimes reduce one's tax liability to nil with exemptions alone!

EXEMPTIONS	House Rent Allowance	Minimum of :1. Actual HRA
		2. Rent Paid - 10% of Basic
		3. 40% of Basic (Non-Metros) or 50% of Basic (Metros)
	Conveyance Allowance	Rs. 800 / Month
	Leave Travel Allowance	2 trips in a block of 4 Yrs
		Amount not exceeding Air Economy or Rail AC I
		Fare shall be for shortest distance and for a single destination
	Medical Reimbursement	Rs. 15,000 / Annum

2.  Deductions

There are several deductions available. Section 80C allows a maximum limit of Rs. One Lakh across investments ranging from — Provident Fund (including Public PF), Infrastructure Bonds, Fixed Deposits (>= 5 Yrs), NSC, Insurance / Pension Plan, Unit Linked Insurance (ULIP), Equity Linked Savings Scheme (ELSS), etc. It also includes tuition fees of children and also the repayment of principal on housing loan.

In addition, Infrastructure bonds worth Rs. 20k / annum is allowed for tax benefit u/s 80CCF. Infact, given the interest rate levels, this seems to be a lucrative investment avenue. Whilst investing in infrastructure bonds, it is pertinent to look at the rating, a 'AA+' and above is considered safe for investing. You would also have the option of choosing annual payout of interest or cumulative, here again you can choose the one that suits you best. These are typically launched during the fag end of the financial year and the window to subscribe is open for a brief period ranging from 15 days to a month.

Medical premiums up to a maximum of Rs 15,000 qualifies for deduction. One can claim an additional Rs 20,000 for parents (senior citizens).

3. Home Loan benefits

There is one more reason to buy a house — the tax benefits on your home loan, but remember, this should definitely not be the sole reason. The EMI that you pay towards such home loan has two components — Interest and Principal repayment. We have seen that principal will qualify under Section 80C among other investment avenues. The interest component provides a separate deduction and has a limit of Rs. 1.5 lakh for a self-occupied property.

As we welcome the New Year, let us vow to plan better and choose the contrarian way to create wealth and optimize on taxes - and not get caught in the last minute frenzy of tax planning!

Tips for the week

• Understand your long-term financial goals — this is the starting point.
• Start early so that you can do an effective financial plan, along with tax savings. This also gives you time to carefully evaluate various investment avenues.
• Some tax savings do not require you to invest — take full advantage of them.
• Hedge your Health / Life Risks.
• You can claim a separate deduction for medical premium of your parents.
• Take an informed decision, understand various nuances of investment avenues such as the time frame for contributions and also the lock-in period for investments.
• If you find it difficult to manage enough money for tax saving investments every single time, use shorter-term products, so that maturity value can be used to save tax subsequently.

The author Mr. Anil Rego is the CEO and founder of Right Horizons, a leading end-to-end Investment Advisory and Wealth Management firm that focuses on providing financial solutions that is specific to customer needs.