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Refund of amount in excess of Capital received

Sir(s), My query is , if the capital is one lack and the amount received from foreign holding is one lac , four thousand, and the excess amount was not refunded back and two years have been passed , now what shall be its treatment ? As the FCGPR was also not filed earlier and the same is reported at current period.
Shall the company go for compounding of the same. Can anyone clarify the practical aspects?




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Audit limit increase for msme from 1cr to 5 cr for msme

Recently our FM announce increase of limit from 1cr to 5 cr for msme ( auditing ). Can somebody pls give official notification for confirmation. Pls email at arpangoenka@gmail.com




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Audit limit increase for msme from 1cr to 5 cr for msme

Our Hon. FM have announced of increasing threshold limit for auditing for msme from 1cr to 5 cr. We are unable to get official notification. Pls give link. my email id arpangoenka@gmail.com




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Covid-19: Fewer than 100 new deaths in France as hospitalisations continue to fall

French health officials on Saturday announced another 80 deaths from the new coronavirus, the lowest figure recorded over 24 hours since early April.




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Countries set to lift lockdown measures as world’s Covid-19 cases surpass 4 million

The number of coronavirus cases worldwide topped four million as some of the hardest-hit countries readied Sunday to lift lockdown restrictions, despite concerns about a second wave of infections.




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‘We’re afraid of tomorrow’: Syrian refugees face hunger, poverty amid Covid-19 downturns

Ahmad al-Mostafa can't afford milk for his baby daughter. A Syrian refugee, he has barely been able to feed his family since Lebanon sank into economic crisis last year. But now, a coronavirus lockdown has made things even worse.




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'It's really all I know': a look back at Little Richard's most memorable hits – video obituary

Little Richard, one of the pioneers of the first wave of rock’n’roll, has died. He was 87. His 1955 song Tutti Frutti, with the lyric ‘awopbopaloobop alopbamboom’, and a series of follow-up records helped establish the genre and influenced a multitude of other musicians

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France prepares to ease Covid-19 lockdown: What you need to know

On Thursday, the French government confirmed that the country will begin a “gradual” easing of its Covid-19 lockdown measures on Monday, May 11. Here’s everything you need to know about the restrictions being lifted.




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Under Trump, American exceptionalism means poverty, misery and death | Robert Reich

No other advanced nation denies healthcare and work protections, or loosens lockdown while fatalities mount

No other nation has endured as much death from Covid-19 nor nearly as a high a death rate as has the United States.

Related: Donald Trump's four-step plan to reopen the US economy – and why it will be lethal | Robert Reich

Around the world, governments are providing generous income support. Not in the US

American workers are far less unionized than workers in other advanced economies

Related: Mothers will be hardest hit if the economy reopens too fast | Jessica Zucker

Robert Reich, a former US secretary of labor, is professor of public policy at the University of California at Berkeley and the author of Saving Capitalism: For the Many, Not the Few and The Common Good. His new book, The System: Who Rigged It, How We Fix It, is out now. He is a columnist for Guardian US

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Seoul mayor orders bars, clubs shut after new Covid-19 cases in South Korea

South Korea's capital has ordered the closure of all clubs and bars after a burst of new cases sparked fears of a second coronavirus wave as President Moon Jae-in urged the public to remain vigilant.




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REVENGE IS BEST SERVED WET




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Mom's Facebook Post Advocates For Video Games

A solid post proving that video games aren't all bad. In fact, one might argue that video games combined with the quality of parenting, determine how the kid ends up acting. 





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Valuable Collections People Regret Getting Rid Of

We all like to think, in our own nostalgic haze, that our old toys would be worth something today. In actuality, most of your old magazines, cards and complete collection of McDonald's Transformers probably aren't worth anything. But in some rare cases, people realize 20 years after the fact that their mom threw away thousands of dollars worth of stuff. On the other side of things, here are stupid purchases people regret making.




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Dad Uses Son's College Fund To Remodel Home

It's all about the context here in this particular AITA. Dad had saved money for his son's college fund, which ultimately didn't end up getting used, because his son decided to drop out. Fast forward, and the son is asking his dad if he could tap into the college fund for what sounds like newlywed expenses/alleviating debt. Dad was not about it, because the whole point of the money was for it to be used for college. 




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Wonderfully Incompetent Failures of Design

There wouldn't be design without a healthy number of design fails. There's people putting telephone poles in the middle of roads, goofing up headlines, photoshopping the ever-loving reality out of their ads, and making classic stupid signs. You've gotta love it when someone makes a great big sign for their local "Pubic Library." Here are some wonderfully unprofessional "not my job" moments.




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Canadian Woman Arrested And Jailed In US For Driving With Canadian License

The Ontario woman is looking for an apology from the police in Georgia, who arrested, handcuffed, and charged her because she was driving with a Canadian license. No idea what those cops were thinking. Sheesh. 




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Texts from Students Who Had to Take Care of Electronic Babies

Depending on where you went to school and what classes you took, you may have had a project where you had to take care of a sack of flour as if it were a child, or in this case, a robotic doll programmed to cry. Based on how frustrating these things can be, we're not sure if these projects were designed to be a learning experience so much as birth control. It doesn't take simulated parenting to know that kids are weird and dumb, and that toddlers have meltdowns over nothing, but having a robot baby wake up in the middle of the night might be a literal wake-up call for a high school freshman.




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Quora Saga: Guy Falls In Love With Girlfriend's Mother

Dude is definitely an alien. I don't even care if this was pulled out of thin air, and is a work of pure fiction. The resulting rollercoaster is full of strange, curiosity, and humor. Just picturing a dude out in the world that is this level of clueless, and all the while desperately trying to figure out people's reactions to his behavior, is enough to get the laughs rolling. Seriously, well done. Quora is definitely a strange place. Get more of the weirdness from Quora over here with all these ridiculous questions Quora users asked.




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Quick Tumblr Thread: Intellectual Elitism Gets Called Out

This quick and funny Tumblr thread addresses the absurd and unnecessary nature of intellectual elitism. Just cause some writing isn't the most popular thing in school (or anywhere else) doesn't mean that it doesn't possess value. Some folks accept that, some folks don't. If you're looking for another Tumblr rabbit hole to fall down, check out the recent thread that looks at the discreet genius behind Nick Fury, in a famous scene from Captain America: The First Avenger.

If that didn't fill your cup, then check out these Tumblr gems of historical persuasion.




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Ray stands up for himself

Achewood strip for Friday, November 11, 2016




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GOLDEN TABLOID

Achewood strip for Friday, November 18, 2016




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End of Golden Tabloid

Achewood strip for Sunday, December 25, 2016




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How Much is DIY Worth to You?

It all started with an article about Wink Labs putting a monthly fee on their previously free service. It wasn’t so much the amount they were asking ($5 / month) that raised my hackles, but rather the fact that they would essentially render a device that you ostensibly bought worthless …read more




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An Op-Amp From The Ground Up

We are all used to the op-amp, as a little black box from which we can derive an astonishingly useful range of circuit functions. But of course within it lurks a transistor circuit on a chip, and understanding the operation of that circuit can give us insights into the op-amp …read more




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Touch-Typing On Fingertips? Prototype Says It Could Work

Touch-typing with thumbs on a mobile phone keyboard is a pretty familiar way to input text, and that is part of what led to BiTipText, a method of allowing bimanual text input using fingertips. The idea is to treat the first segments of the index fingers as halves of a …read more




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Halloween Costume Turned Positive Pressure Suit

As a general rule, you probably shouldn’t be getting your Personal Protective Equipment (PPE) from the party store. But these are exceptional times, and rather than potentially depriving medical professionals the equipment they so desperately need on the front lines, the team at [Robots Everywhere] has been looking into improvised …read more




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Nightmare Fuel Telepresence ‘Bot May Become Your Last Friend

After this pandemic thing is all said and done, historians will look back on this period from many different perspectives. The one we’re most interested in of course will concern the creativity that flourished in the petri dish of anxiety, stress, and boredom that have come as unwanted side dishes …read more




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It's a gas gas gas: remnants of our industrial past – in pictures

Over the past five years, Brighton-based photographer Richard Chivers has been shooting gas holders from London to Sunderland.for his project OFF-Grid, after learning that National Grid planned to demolish the structures. “They hold a certain nostalgia to our industrial heritage,” he says.

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The big picture: America's wild young women

The myth of the American west meets the energy of riot grrrl in Justine Kurland’s photographs of free-spirited teenage girls

In 1997, Justine Kurland, then a fine arts student at Yale University, went in search of teenage girls to photograph. At a time of increasing conformity and commercialised ideas of beauty, the girls she had in mind were free-spirited and wild-haired; making dens and hanging out in woods, messing about in rivers, smoking in parking lots, lost in languid afternoons, careless not only of the male gaze but any onlookers at all.

Kurland started out on her quest in New Haven’s semi-industrial hinterland before travelling further afield over the next five years on a mazy road trip; if the girls were on the margins, then she would be too. She loosely choreographed the groups of teenagers that she found, but mostly invited the girls into a promising setting and let them do their thing. She took this photograph of four girls in an abandoned car in the millennium year, and called it Shipwrecked. The girls she chose invariably understood the idea of the pictures. “I can always spot people,” she has said. “It’s, like, really one of my superpowers. I can always tell which teenage girls would love living in the woods with their friends.”

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Isolating but not isolated – a photo essay of lives in lockdown

When Rhys Graham first picked up his camera in lockdown, he assumed he would take a few portraits of friends. Now, weeks in, it has turned into a sprawling project documenting Australia’s new domesticity

In these strange, suspended times, a camera and lens can be an emotional bridge from one person to the next.

As a film-maker you become reliant on the manic energy of shooting and the warmth of your community – crews, actors, colleagues or subjects – to keep you buoyant.

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Fear, judgment, hysteria: six survivors talk about life after coronavirus

After facing the existential threat of testing positive for Covid-19, these Australians describe the reactions of their communities

When they emerged from isolation, one felt like an escapee, another saw friends turn on their heels and some questioned if they had really recovered. Though their symptoms varied, all the accounts from these people who have recovered from coronavirus echo the same sentiment: recovery came at a price. Weeks after getting better, strangers and loved ones still scrabble to create distance, afraid of contagion.

At the time of writing, 5,984 Australians had recovered from the 6,875 confirmed cases. While the emerging consensus is that recovery induces, at least, short-term immunity, the World Health Organization urges caution, and researchers and health authorities are racing to determine how long this defence lasts.

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'You are still a soldier to me': The forgotten African hero of Britain's colonial army

Jaston Khosa was one of 600,000 men from African countries who fought for Britain. He was quietly buried on VE Day after a life of abject poverty

In a crowded, Zambian slum on VE Day, a family gathered to bury one of the last veterans of Britain’s colonial army. Jaston Khosa of the Northern Rhodesia Regiment was laid to rest on the day the world commemorated the end of the war in which he fought.

The 95-year-old great-grandfather was among 600,000 Africans who fought for the British during World War Two, on battlefields across their own continent as well as Asia and the Middle East. Although their service has largely been forgotten, the mobilisation of this huge army from Britain’s colonies triggered the largest single movement of African men overseas since the slave trade.

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A century on, whatever happened to Labour's firebrand lost leader?

Victor Grayson was briefly the most famous socialist in Edwardian England. But in 1920 he disappeared. His fate remains one of the most compelling mysteries in British political history

Oh mad, foolish Grayson!
Editorial in the socialist magazine The Clarion, August 1907

In the aftermath of the general election of February 1974, the mood in Marsden socialist club in west Yorkshire was grim. David Clark, the young Labour MP for Colne Valley, in which the former mill town of Marsden sits, had lost his seat. Clark gamely attempted to lift his activists’ spirits with a rousing speech. But one elderly stalwart remained unmoved: “Old Harry was sitting at the bar nursing a pint,” recalls Clark, who is now 80 and a Labour peer. “He said: ‘All due respect to master Dave, but we’ve only ever had one true socialist MP around here. And that was Victor Grayson.’”

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Darkly daring: dramatically gothic lips

Try a dark matt lipstick, but don’t be scary

Unless you are into goth, you wouldn’t look to The Addams Family for beauty inspiration. However, there’s a modern way to go there without alarming anyone on Zoom, and the fresh take at the Max Mara SS20 show makes the case. If you find the requisite black lips intimidating, replace with a less macabre deep burgundy or aubergine. Swap matt alabaster skin for something a little less lifeless – a decent tinted moisturiser will warm things up. Finish with a pastel wash of colour across the eyes. Immediately, everything looks less intense. Morticia would be mortified.

1. Jimmy Choo Seduction Lipstick in Purple Night £50, harrods.com
2. Huda Beauty Pastel Obsessions £27, selfridges.com
3. Laura Mercier Caviar Mascara £22, spacenk.com
4. Smashbox Always On Liquid Lips in Disorderly £19, smashbox.co.uk
5. Glossier Skywash Eyeshadow £15, glossier.com

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Wine buying ideas from online specialists | David Williams

Sales from online dealers has shot up during the lockdown. Here’s your chance to find some great deals and also to try some new bottles and grapes

Shaw and Smith Sauvignon Blanc, Adelaide Hills, Australia 2019 (£14.95, slurp.co.uk) With most of us living out most of our lives in the virtual world at the moment, it’s not surprising that a lot of wine buying has migrated online, too. Depending on which statistical data gatherer you believe, sales of alcohol online were up by as much as 50% in the first weeks of the crisis v “normal” times. A lot of those sales went through the virtual tills of the supermarkets, of course. But the online wine specialists have been benefiting, too. If you’re looking to dip a toe into online wine buying for the first time, many retailers are offering discounted mixed cases to get you started. Slurp.co.uk, for example, has a 10-bottle “Indulge in Isolation” case, which at £120 works out as a £50 discount. There are some nice wines in there, although, personally, I’d rather go à la carte on slurp’s extensive list, filling a case with bottles such as Shaw and Smith’s superbly zingy, pristine sauvignon.

De Martino Viejas Tinajas Cinsault, Itata, Chile 2018 (£14.95, virginwines.co.uk) One mixed case that I do like the look of is Virgin Wine’s selection of contemporary German bottles, which, includes pinot blanc and pinot noir as well as a scintillating example of the country’s most famous grape variety, Gunderloch Fritz’s Riesling, Rheinhessen 2017 (a bottle of which is £14.99 on its own; The Best of Modern Germany case of 12 bottles is £140). You could also include any of those Germans in a mixed case with a wine such as the gorgeously light, rosehippy-red fruited, clay amphora-made Viejas Tinajas from Chile. Meanwhile, the UK’s oldest wine retailer, and one of the first to make a success of online, Berry Bros & Rudd, has a tempting 12 for £200 mix and match offer of 30 smart bottles, which is pretty good value for wines from the likes of De Martino, the Loire’s Vincent Carême, Beaujolais’ Julien Sunier and the Douro’s Quinta de la Rosa.

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Outside chance: hardening off the easy way

A loving touch will get seedlings ready to plant

As spring turns to summer, gardeners everywhere will be itching to plant the seedlings and cuttings they’ve been raising indoors out in the garden. However, particularly for newbies, the effects of this transition from the cosseted conditions of a warm windowsill to the great outdoors can be a significant hurdle.

The reason why this switch is tricky is that plants have the amazing ability to adapt their anatomy to shield themselves from environmental threats, however they are only triggered to do so when stimulated by the threat itself. Indoors, plants enjoy stable temperatures, limited air movement and much lower light levels (as window glass filters out UVB rays). This means they tend to direct most of their energies into growing, instead of investing in these defences.

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The seedling race gets under way

And they’re off! The baby peas and beans are out on their own. But will they survive?

Sleep restless, anxiety dreams, and if there wasn’t enough to be concerned about I am worrying about our baby beans and peas.

It is often like this in spring. The responsibility, it comes with the shorter nights and longer light, maybe I have more time on my hands. I have saved two hours a day on travelling and I only work a few miles’ walk from home. This extra time has now become a trip to the plot, or perhaps pottering on the terrace. A more intimate gardening relationship cemented in the spring mornings. Deepened, more dependent.

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‘The solitude of quarantine enthrals me as much as wilderness’

Author Dan Richards, who has travelled to the ‘ends of the earth’, says he is now applying similar coping skills to being alone and indoors for weeks

You join me overlooking an empty Edinburgh crossroads, an indoorsman considering my new neck of the woods. Near-empty buses roll down Dundas Street and shush across the junction in the haar (fog). In this brave moot world – a month of Christmas mornings so far – I watch lone joggers and mothers with children, and wave at good dogs. I write to my friends. I check in by phone. “Yes,” I say, several times a week, “Edinburgh’s very nice. Quiet.”

Two years ago, I spent several months travelling for a book, seeking out solitude and remote locations – strange to think now. I visited wild places on the edge – frozen Soviet ghost towns, Mars missions in the Utah desert, shrines perched high on Japanese mountains – as well as spartan structures whose wildness emanated from within, such as Simon Starling’s metamorphic installation Shedboatshed, the writing “Wendy houses” of Roald Dahl and Tove Jansson, and Roger Deakin’s Suffolk shepherd’s hut.

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How to save in lockdown … from buying chairs and laptops to car insurance

We may be spending less by not travelling to work, but with an uncertain future it’s time to take stock of personal finances

With gyms shut, taps turned off in pubs and the prospect of a holiday a distant dream, many people are finding their outgoings have dropped since lockdown. But the shadow of a looming recession and concern about whether jobs will even exist when offices reopen, means many are looking at their finances even more closely.

So what are the best ways to improve them amid extraordinary times and an uncertain future?

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TV tonight: on the journey to rap superstardom with Dave

Dave Burd brings a lightly fictionalised tale of his comedy rap career in a new sitcom. Plus: The Fantastical Factory of Curious Craft. Here’s what to watch this evening

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Little Richard: an ultra-sexual force of anti-nature

He gave McCartney tips on how to scream in tune and paved the way for everyone from Otis Redding to Prince. Richard Penniman showed the world how rock’n’roll could be a manifesto for personal liberation

Little Richard’s Rip It Up entered the UK top 30, right at the bottom, in December 1956. It looked up at a chart that included Bill Haley and Elvis Presley, but was mostly filled with light opera gloop such as Malcolm Vaughan’s St Therese of the Roses, three different versions of the cod-calypso of Cindy, Oh Cindy, and toddler-friendly novelties including Dickie Valentine’s Christmas Island and Mitchell Torok’s When Mexico Gave Up the Rhumba, while the spirit of the blitz lived on with Vera Lynn’s A House With Love in It. Play any of these records either side of Rip It Up and the effects are guaranteed goosebumps, an involuntary laugh and real surprise. With the sheer volume of Richard’s raw-throated scream – ebullient, gleeful, quite filthy – the shock of the new can still be felt. Rip It Up – that title alone!

Think of Bowie. Think of Prince. Little Richard was doing the same thing – with greater extravagance – decades earlier

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Not now, Bernard ... I'm on my iPhone: classic children's text reissued for digital era

Author David McKee reveals why, 40 years on, his cautionary tale of the perils of ignoring children is still relevant


For the past 40 years it has been a warning to parents about the monstrous consequences of ignoring their children. Now new illustrations of the classic picture book Not Now, Bernard have been created to better reflect the daily life of families in the age of smartphones and tablets.

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Never Rarely Sometimes Always review - profoundly moving abortion drama

Eliza Hittman’s coming-of-age story about a US teenager seeking a termination is heartbreaking and painfully authentic

From Eliza Hittman, the remarkable writer-director of It Felt Like Love and Beach Rats, comes another drama that manages to blend the gritty authenticity of a documentary with the poetic sensibility of pure cinema. In her impressively measured and beautifully understated third feature, Hittman tells an oft-hidden story of reproductive rights – an age-old issue that has urgent contemporary relevance. Yet Never Rarely Sometimes Always never feels polemical. On the contrary, it is perhaps best described as a perfectly observed portrait of female friendship; a coming-of-age story with road-movie inflections, piercingly honest and deeply affecting.

Feature first-timer (and accomplished musician) Sidney Flanigan is superb as Autumn, a 17-year-old from Pennsylvania who discovers that she cannot get an abortion in her home town without parental consent. Quietly desperate, Autumn reluctantly confides in her more outgoing cousin Skylar (rising star Talia Ryder, soon to be seen in Spielberg’s West Side Story), who agrees to accompany her across state lines to New York. The pair imagine that the trip will be brief but find themselves spending days and nights on the streets, waiting for the procedure that Autumn was denied in Pennsylvania.

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Himesh Patel: ‘It felt odd making a show about a pandemic’

The former EastEnders actor talks about shooting a pilot on a deadly virus, telling British stories with a difference – and how playing a bit part as a pigeon changed his career

The so-called “curse of EastEnders” – the struggle for soap actors to transition into more prestigious dramatic roles after leaving the show – always weighed heavily on the mind of Himesh Patel.

So when he decided to leave the soap in 2016, after nine years playing Tamwar Masood, he knew whichever role he chose next would be critical in breaking typecast, perhaps even defining the rest of his career. He went to a friend whose theatre company, withWings, took inventive musical adaptations to the Edinburgh fringe. That year they were doing Le Bossu, a retelling of The Hunchback of Notre Dame. Patel mentioned that he wanted to get out of his comfort zone and do some theatre. “He came back to me and said, ‘Cool, well, I can offer you the role of a pigeon.’”

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Australian government tells ICC it should not investigate alleged war crimes in Palestine

Prosecutor rejects Australia’s argument International Criminal Court has no jurisdiction because Palestine is ‘not a state’

The Australian government has told the International Criminal Court it should not investigate alleged war crimes in Palestine because Palestine is “not a state”, arguing the court prosecutor’s investigation into alleged attacks on civilians, torture, attacks on hospitals, and the use of human shields, should be halted on jurisdictional grounds.

Australia was lobbied to make the submission to the court by Israel, which is not a party to the court. But the office of the prosecutor has rejected Australia’s argument, saying it had not formally challenged Palestine’s right to be a party to the court before.

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Can Iraq's new PM, and the region, escape Suleimani's long shadow?

Rise of spy chief to premier comes as Iran struggles to maintain momentum months after killing of powerful general

In late February, six weeks after the Iranian general Qassem Suleimani was killed by a US drone, a candidate for Iraq’s vacant premiership was nervously preparing for an interview that would secure him the role.

Mustafa al-Kadhimi’s rise from intelligence chief to the seat of national power had been unorthodox, as was the journey he had just made – from Baghdad, where high-stakes appointments like his had mostly been made over the past decade.

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Back to work: 'capacity of transport network will be down by 90%'

Transport secretary announces £2bn package to get UK walking and cycling instead

The enormity of the challenge of getting the UK back to work was laid bare on Saturday, as the government acknowledged that the capacity of Britain’s transport network will be reduced by 90%.

The transport minister, Grant Shapps, said at the daily Downing Street press briefing that even if a full public transport service is restored, the government’s two-metre physical distancing rule will mean 10% of the usual number of passengers will be able to travel.

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Foxtons becomes a self-preservation society as house sales drop off a cliff

At the go-getting estate agency’s AGM this week, all minds will be focused on getting out of a tricky situation

When a Foxtons employee looks in the mirror, the estate agent can discern a reflection that others cannot.

To them, the figure smiling back is a dashingly attired young tycoon – confident that their sharp wits are about to land them another tasty commission. But many of those attempting to buy a home in London might interpret that same image as – how shall we put this? – slightly less heroic.

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Plan to ease England lockdown 'likely to be in line with Wales'

Modest changes expected to include relaxing exercise rules and reopening garden centres

Boris Johnson’s plans to ease the UK lockdown are likely to be in line with Wales, which would result in only modest changes such as the reopening of garden centres and libraries, and a relaxation of exercise rules, the Welsh first minister, Mark Drakeford, said on Saturday.

Drakeford said the prime minister’s announcement for England would be in line with the very smallest easing granted in Wales.

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