Horse Racing Betting Planner

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Efficiency of Racetrack Betting Markets

Author : Donald B. Hausch
Publisher : World Scientific
ISBN 13 : 9812819193
Total Pages : 679 pages
Book Rating : 4.8/5 (128 download)

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Book Synopsis Efficiency of Racetrack Betting Markets by : Donald B. Hausch

Download or read book Efficiency of Racetrack Betting Markets written by Donald B. Hausch and published by World Scientific. This book was released on 2008 with total page 679 pages. Available in PDF, EPUB and Kindle. Book excerpt: A reprint of one of the classic volumes on racetrack efficiency, this book is the only one in its field that deals with the racetrack betting market in-depth, containing all the important historical papers on racetrack efficiency. As evidenced by the collection of articles, the understanding of racetrack betting is clearly drawn from, and has correspondingly returned something to, all the fields of psychology, economics, finance, statistics, mathematics and management science.

Betting on Horse Racing For Dummies

Author : Richard Eng
Publisher : John Wiley & Sons
ISBN 13 : 0764578405
Total Pages : 384 pages
Book Rating : 4.7/5 (645 download)

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Book Synopsis Betting on Horse Racing For Dummies by : Richard Eng

Download or read book Betting on Horse Racing For Dummies written by Richard Eng and published by John Wiley & Sons. This book was released on 2005-04-01 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: How to enjoy a day at the races-and bet to win! The last two years have seen a record number of Americans tune in for climatic Triple Crown races featuring Smarty Jones and Funny Cide; in 2004, television viewership jumped a whopping 61 percent over the record set in 2003, and the Belmont Stakes race itself drew a record crowd of more than 120,000! This easy-to-understand guide shows first-time visitors to the track how to enjoy the sport of horse racing-and make smart bets. It explains: what goes on at the track what to look for in horses and jockeys how to read a racing form and do simple handicapping how to manage betting funds and make wagers that stand a good chance of paying off. Complete with coverage of off-track and online betting, it's just what anyone needs to play the ponies-and win! Richard Eng (Las Vegas, NV) is a racing writer and handicapper for the Las Vegas Review-Journal, a columnist for the Daily Racing Form, and the host of a horseracing radio program in Las Vegas. He was formerly a part of the ABC Sports team that covered the Triple Crown.

Picking Winners

Author : Andrew Beyer
Publisher : Houghton Mifflin Harcourt
ISBN 13 : 9780395701324
Total Pages : 246 pages
Book Rating : 4.7/5 (13 download)

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Book Synopsis Picking Winners by : Andrew Beyer

Download or read book Picking Winners written by Andrew Beyer and published by Houghton Mifflin Harcourt. This book was released on 1994 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: A classic guide to handicap strategies in the field of thoroughbred racing Just as football evolved with the introduction of the forward pass and basketball with the development of the jump shot, so too was handicapping forever changed by the use of speed figures--and it all started with Andrew Beyer. With a foreword discussing the changes that have swept horse racing since the book's original publication in 1975, Picking Winners is essential reading both for serious horseplayers and curious amateurs.

Stochastic Programming: Applications In Finance, Energy, Planning And Logistics

Author : Horand I Gassmann
Publisher : World Scientific
ISBN 13 : 9814407526
Total Pages : 549 pages
Book Rating : 4.8/5 (144 download)

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Book Synopsis Stochastic Programming: Applications In Finance, Energy, Planning And Logistics by : Horand I Gassmann

Download or read book Stochastic Programming: Applications In Finance, Energy, Planning And Logistics written by Horand I Gassmann and published by World Scientific. This book was released on 2012-11-28 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book shows the breadth and depth of stochastic programming applications. All the papers presented here involve optimization over the scenarios that represent possible future outcomes of the uncertainty problems. The applications, which were presented at the 12th International Conference on Stochastic Programming held in Halifax, Nova Scotia in August 2010, span the rich field of uses of these models. The finance papers discuss such diverse problems as longevity risk management of individual investors, personal financial planning, intertemporal surplus management, asset management with benchmarks, dynamic portfolio management, fixed income immunization and racetrack betting. The production and logistics papers discuss natural gas infrastructure design, farming Atlantic salmon, prevention of nuclear smuggling and sawmill planning. The energy papers involve electricity production planning, hydroelectric reservoir operations and power generation planning for liquid natural gas plants. Finally, two telecommunication papers discuss mobile network design and frequency assignment problems./a

The Sure Thing

Author : Nick Townsend
Publisher : Random House
ISBN 13 : 1448136148
Total Pages : 434 pages
Book Rating : 4.4/5 (481 download)

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Book Synopsis The Sure Thing by : Nick Townsend

Download or read book The Sure Thing written by Nick Townsend and published by Random House. This book was released on 2014-02-27 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: __________________ The bookies always win. But one man has been proving them wrong for four decades. In the summer of 1975 Barney Curley, a fearless and renowned gambler, masterminded one of the most spectacular gambles of all time with a racehorse called Yellow Sam. With a meticulous, entirely legal plan involving dozens of people, perfectly timed phone calls, sealed orders and months of preparation, Curley and Yellow Sam beat the bookmakers and cost them millions. They said that it could never happen again. But in May 2010, thirty-five years after his first coup, Curley staged the ultimate multi-million-pound-winning sequel. The Sure Thing tells the complete story of how he managed to organise the biggest gamble in racing history - and how he then followed up with yet another audacious scheme in January 2014.

How To Save Income Tax Through Tax Planning (FY 2015-16)

Author : R. N. Lakhotia
Publisher : Vision Books
ISBN 13 : 8170949483
Total Pages : 158 pages
Book Rating : 4.1/5 (79 download)

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Book Synopsis How To Save Income Tax Through Tax Planning (FY 2015-16) by : R. N. Lakhotia

Download or read book How To Save Income Tax Through Tax Planning (FY 2015-16) written by R. N. Lakhotia and published by Vision Books. This book was released on 2015-03-01 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical and time-tested methods for saving income tax. Every year, the Union Budget changes some tax provisions or the other. Which means every year you need expert guidance to figure out your best tax-saving options because while some tax reliefs may be obvious — others are buried in fine print. Every year, India's top taxation experts R.N. Lakhotia and Subhash Lakhotia provide you just that — all the best tax-saving solutions that you can profitably use, all packed in this bestselling tax guide. The 30th edition of the bestselling book, How to Save Income Tax through Tax Planning, by India's top tax experts R. N. Lakhotia and Subhash Lakhotia reveals the best tax-saving solutions for FY 2015-16, taking into account all the changes brought about by the latest Budget for FY 2015-16. Find out how you can reduce your taxes in FY 2015-16: ● Tax saving through full claim of tax exemptions, deductions and rebates ● How to reduce tax on your salary and perquisites ● How to save tax on income from house property ● How to save tax on capital gains ● How to save tax through gifts and trusts ● How to compute your taxable income ● Filing your income tax return — the easy way ● Tax planning for different stages of life ● How to plan your investments to minimise taxes. Full of practical examples and expert guidance, this book is India's most trusted tax-saving guide, which is why The Hindu newspaper hails it as a book "packed with hundreds of ready-to-use tax saving ideas". And, remember, tax saved is additional money in your bank — to spend or invest as you want!

Income Tax including Tax Planning & Management A.Y 2022-23

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
ISBN 13 :
Total Pages : 999 pages
Book Rating : 4./5 ( download)

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Book Synopsis Income Tax including Tax Planning & Management A.Y 2022-23 by : Dr. H.C. Mehrotra, Dr. S.P. Goyal

Download or read book Income Tax including Tax Planning & Management A.Y 2022-23 written by Dr. H.C. Mehrotra, Dr. S.P. Goyal and published by Sahitya Bhawan Publications. This book was released on 2022-01-07 with total page 999 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present 43rd edition of the book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date); Salient Features of the Income Tax including Tax Planning & Management Book: Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2022-23. Further, the amendments made by the Finance Act, 2022, applicable for the Assessment Year 2022-23, have been incorporated in the book. The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. User-friendly examination-oriented style facilitating easy comprehension of each topic. A unique feature of the revised edition is that Section-wise Index has been incorporated. The language of the book is simple and lucid. Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject. All important case laws and circulars/notifications reported upto June 2022 have been incorporated.

Direct Tax including Tax Planning & Management AY 2020-21

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
ISBN 13 : 9383866497
Total Pages : 1092 pages
Book Rating : 4.3/5 (838 download)

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Book Synopsis Direct Tax including Tax Planning & Management AY 2020-21 by : Dr. H.C. Mehrotra, Dr. S.P. Goyal

Download or read book Direct Tax including Tax Planning & Management AY 2020-21 written by Dr. H.C. Mehrotra, Dr. S.P. Goyal and published by Sahitya Bhawan Publications. This book was released on 2020-07-01 with total page 1092 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present 41st edition of the book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date); The Finance Act, 2019, the Finance (No. 2) Act, 2019, the Finance Act, 2020 and the Taxation Laws (Amendment) Act, 2019 as applicable to Assessment Year 2020-21 and the Latest Circulars and Notifications of C.B.D.T. The salient features of the book are : The language of the book is simple and lucid. All important aspects of Tax Planning and Management for the Assessment Years 2020-21 and 2021-22 have been included in the book. Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject. Provisions of Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter ‘‘Deduction and Collection of Tax at Source’’ reduced rates applicable for the period from 14.5.2020 to 31.3.2021 have been incorporated. All important case laws and circulars/notifications reported upto June 2020 have been incorporated. At the end of the book salient features of ‘‘Direct Tax Vivad se Vishwas Act, 2020’’ have been incorporated. More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities.

Income Tax including Tax Planning & Management A.Y 2020-21

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
ISBN 13 : 9383866489
Total Pages : 1092 pages
Book Rating : 4.3/5 (838 download)

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Book Synopsis Income Tax including Tax Planning & Management A.Y 2020-21 by : Dr. H.C. Mehrotra, Dr. S.P. Goyal

Download or read book Income Tax including Tax Planning & Management A.Y 2020-21 written by Dr. H.C. Mehrotra, Dr. S.P. Goyal and published by Sahitya Bhawan Publications. This book was released on 2020-07-01 with total page 1092 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present 41st edition of the Income Tax including Tax Planning & Management book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date); The Finance Act, 2019, the Finance (No. 2) Act, 2019, the Finance Act, 2020 and the Taxation Laws (Amendment) Act, 2019 as applicable to Assessment Year 2020-21 and the Latest Circulars and Notifications of C.B.D.T. The salient features of the book are : The language of the book is simple and lucid. All important aspects of Tax Planning and Management for the Assessment Years 2020-21 and 2021-22 have been included in the book. Small illustrations and examples are given for ticklish law points so as to make them easy and self-explanatory for students to understand the subject. Provisions of Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter ‘‘Deduction and Collection of Tax at Source’’ reduced rates applicable for the period from 14.5.2020 to 31.3.2021 have been incorporated. All important case laws and circulars/notifications reported upto June 2020 have been incorporated. At the end of the book salient features of ‘‘Direct Tax Vivad se Vishwas Act, 2020’’ have been incorporated. More than 500 solved illustrations have been given in various chapters from the questions set for examinations conducted by the various Universities.

Income Tax Planning And Management (Assessment 2023-24)

Author : R. K. Jain
Publisher : SBPD Publications
ISBN 13 :
Total Pages : 833 pages
Book Rating : 4./5 ( download)

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Book Synopsis Income Tax Planning And Management (Assessment 2023-24) by : R. K. Jain

Download or read book Income Tax Planning And Management (Assessment 2023-24) written by R. K. Jain and published by SBPD Publications . This book was released on 2023-10-08 with total page 833 pages. Available in PDF, EPUB and Kindle. Book excerpt: Main Highlights of Finance Bill, 2023 1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu undivided Family (HUF), 27. Assessment of firm and Association of Persons and Computation of Tax Liability, 28. Dispute Resolution Committee, 29. Purchase by Central Government of Immovable Properties, 30. Assessment of Companies, 31. Assessment of Co-operative Societies, 32. Tax-Planning for New Business, Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns Rebate & Relief in Tax, GST Concept, New Tax Regime,

Tax Planning & Management (For MBA)

Author : Mr. Mudit Sahni
Publisher : Shanti Publication
ISBN 13 :
Total Pages : pages
Book Rating : 4./5 ( download)

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Book Synopsis Tax Planning & Management (For MBA) by : Mr. Mudit Sahni

Download or read book Tax Planning & Management (For MBA) written by Mr. Mudit Sahni and published by Shanti Publication. This book was released on 2020-08-06 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: According to the Latest Syllabus of Dr. A.P.J. Abdul Kalam Technical University, Lucknow (U.P.) Including Long Answer Type Questions Including Short Answer Type Questions Including Case Studies Including Last Year Unsolved Papers

Hungary in International Tax Planning

Author : Dániel Deák
Publisher : IBFD
ISBN 13 : 9076078580
Total Pages : 486 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis Hungary in International Tax Planning by : Dániel Deák

Download or read book Hungary in International Tax Planning written by Dániel Deák and published by IBFD. This book was released on 2003 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: In-depth survey of the Hungarian tax system from the perspective of domestic and international tax planning. Detailed analysis of the principles of the taxation of resident corporations and foreign enterprises (with and without permanent establishments). The taxation of the income of individuals is reviewed in broad terms. Compulsory social insurance contributions and related charges are discussed. Registration duties, local rates, tax administration and anti-avoidance measures are discussed in brief.

Income Tax Planning And Management 26 Revised Edition (Assessment Year 2021-22)

Author : Dr. R.K. Jain,
Publisher : SBPD Publications
ISBN 13 :
Total Pages : 773 pages
Book Rating : 4./5 ( download)

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Book Synopsis Income Tax Planning And Management 26 Revised Edition (Assessment Year 2021-22) by : Dr. R.K. Jain,

Download or read book Income Tax Planning And Management 26 Revised Edition (Assessment Year 2021-22) written by Dr. R.K. Jain, and published by SBPD Publications. This book was released on 2022-03-16 with total page 773 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Clubbing of Income and Aggregation of Income, 14. Set-off and Carry Forward of Losses, 15. Deduction from Gross Total Income, 16. Assessment of Individuals (Computation of Total Income), 17. Computation of Tax Liability of Individuals, 18. Deduction of Tax at Source, 19. Income Tax Authorities, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Advance Payment of Tax, 25. Assessment of Hindu Undivided Family and Computation of Tax Liability, 26. Assessment of Firm and Association of Persons and Computation of Tax Liability, 27. Recovery and Refund of Tax, 28. Settlement of Cases, 29 . Purchase of Immovable Property by Central Government, 30. Assessment of Companies, 31. Assessment of Co-operative Societies, 32. Tax-Planning for New Business. Provisions and Procedure of Filling the Return of Income and e-Filling of Income Tax and TDS Returns Rebate and Relief in Tax.

Corporate Tax Planning & Management A.Y 2021-22 & 2022-23

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
ISBN 13 :
Total Pages : 356 pages
Book Rating : 4./5 ( download)

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Book Synopsis Corporate Tax Planning & Management A.Y 2021-22 & 2022-23 by : Dr. H.C. Mehrotra, Dr. S.P. Goyal

Download or read book Corporate Tax Planning & Management A.Y 2021-22 & 2022-23 written by Dr. H.C. Mehrotra, Dr. S.P. Goyal and published by Sahitya Bhawan Publications. This book was released on 2021-01-07 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present 19th edition of the book has been thoroughly revised and enlarged. Salient Features of the Corporate Tax Planning & Management AY 2021-22 & 2022-23 Book: The legal position as amended up to June 2021 is given. Even the last-minute changes in the law have been incorporated in this revised edition of the book and as such, it is the latest and most updated book on Income Tax for the Assessment Year 2021-22. Further, the amendments made by the Finance Act, 2020 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, applicable for the Assessment Year 2021-22, have been incorporated in the book. In the chapter on Deduction and Collection of Tax at Source new rates have been included. Also, newly inserted sections 194P, 194Q, 206AB, and 206CCA of the Income Tax Act, applicable from 01 July 2021 have been included in the book. Relief Measures in view of Covid-19 vide CBDT Press Release dated 25th June 2021 have been included in the book. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are the largest in number in comparison to other books on income tax. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple, and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Corporate Tax Law. The book is useful for the students of all professional examinations like M.B.A., C.A., C.S., ICWA, and M.Com. and the persons who are interested in Tax Planning.

Corporate Tax Planning & Management A.Y 2022-23 & 2023-24

Author : Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher : Sahitya Bhawan Publications
ISBN 13 :
Total Pages : 368 pages
Book Rating : 4./5 ( download)

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Book Synopsis Corporate Tax Planning & Management A.Y 2022-23 & 2023-24 by : Dr. H.C. Mehrotra, Dr. S.P. Goyal

Download or read book Corporate Tax Planning & Management A.Y 2022-23 & 2023-24 written by Dr. H.C. Mehrotra, Dr. S.P. Goyal and published by Sahitya Bhawan Publications. This book was released on 2022-07-01 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present edition of the book has been thoroughly revised and enlarged and has several unparalleled features which make it distinct from other available text books on Corporate Tax Planning and Management. Salient Features of the Book : Legal position as amended upto June 2022 is given. Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2022-23. Further, the amendments made by the Finance Act, 2022, applicable for the Assessment Years 2022-23 and 2023-24, have been incorporated in the book. In the chapter of Deduction and Collection of Tax at Source newly inserted sections 194R and 194S of the Income Tax Act, applicable from 01.07.2022 have been included. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition is followed by illustrations to facilitate the students to master the practical application of Corporate Tax Law. The Book is useful for the students of all professional examinations like M.B.A., C.A., C.S., ICWA, and M.Com. and the persons who are interested in Tax Planning.

How to Save Income Tax through Tax Planning (FY 2016-17)

Author : R. N. Lakhotia
Publisher : Vision Books
ISBN 13 : 8170949823
Total Pages : 161 pages
Book Rating : 4.1/5 (79 download)

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Book Synopsis How to Save Income Tax through Tax Planning (FY 2016-17) by : R. N. Lakhotia

Download or read book How to Save Income Tax through Tax Planning (FY 2016-17) written by R. N. Lakhotia and published by Vision Books. This book was released on 2016-05-20 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical and time-tested methods for saving income tax Every year, the Union Budget changes some tax provisions or the other. Which means every year you need expert guidance to figure out your best tax-saving options because while some tax reliefs may be obvious — others are buried in fine print. Every year, India's top taxation experts R.N. Lakhotia and Subhash Lakhotia provide you just that — all the best tax-saving solutions that you can profitably use, all packed in this bestselling tax guide. Find out how you can reduce taxes: ● Tax saving through full claim of tax exemptions, deductions and rebates ● How to reduce tax on your salary and perquisites ● How to save tax on income from house property ● How to save tax on capital gains ● How to save tax through gifts and trusts ● How to compute your taxable income ● Filing your income tax return — the easy way ● Tax planning for different stages of life ● How to plan your investments to minimise taxes. Full of practical examples and expert guidance, this book is India's most trusted tax-saving guide, which is why The Hindu newspaper hails it as a book "packed with hundreds of ready-to-use tax saving ideas". And, remember, tax saved is additional money in your bank — to spend or invest as you want.

Retirement And Tax Planning Specialist

Author : Dr. Aditya Arvind Sontakke
Publisher : OrangeBooks Publication
ISBN 13 :
Total Pages : 110 pages
Book Rating : 4./5 ( download)

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Book Synopsis Retirement And Tax Planning Specialist by : Dr. Aditya Arvind Sontakke

Download or read book Retirement And Tax Planning Specialist written by Dr. Aditya Arvind Sontakke and published by OrangeBooks Publication. This book was released on 2021-10-07 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is basically a complete theory based on FPSB's curriculum of retirement and tax planning specialist. Practical examples are given wherever required. This book will give you a vast knowledge about the retirement planning and tax planning considering the global as well as Indian perspective.