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Aniruddha Mehta Business Consultant, Music Enthusiast, and Lifelong Learner. LinkedIn ; Profile India is recognized as the " pharmacy of the world ," with a robust generic medicine industry that provides affordable healthcare solutions globally. Generic drugs are bioequivalent to branded drugs in dosage, safety, strength, route of administration, and quality. However, variations in efficacy among different brands raise concerns. This article explores why these differences occur, the role of Active Pharmaceutical Ingredients (APIs), supply chain dynamics, and cost variations in India's pharmaceutical industry. WHY DO GENERIC DRUGS HAVE VARYING EFFECTS? Although generics contain the same API, several factors contribute to differences in patient response: Excipients and Formulation : Inactive ingredients like binders, fillers, and coatings influence absorption, stability, and bioavailability. Variations in excipients can alter how the drug dissolves and is absorbed in the body. Manufacturing Processes and Quality Control : Differences in equipment, temperature control, and quality assurance impact drug consistency. Minor deviations, such as compression force during tablet production, can influence drug dissolution rates. Bioequivalence Standards : Generic drugs must meet bioequivalence criteria, but minor variations within regulatory limits can lead to differing patient responses. Patient-Specific Factors : Individual metabolism, genetics, and health conditions affect how a drug works. What is effective for one person may not be for another. API MANUFACTURING AND ITS IMPACT ON EFFICACY APIs, the core components of drugs, determine therapeutic effects. Their production process is critical to drug safety and efficacy: Synthesis and Purification : APIs undergo multi-step synthesis, requiring high purity. Even minor impurities can impact drug safety and effectiveness. Scale-Up Challenges : Industrial-scale production must maintain precise reaction times, temperature, and pressure to ensure consistency. Polymorphism : APIs can exist in different crystalline forms, affecting solubility, stability, and bioavailability. A less soluble polymorph may lead to slower absorption and reduced efficacy. Quality Control and Testing : Strict testing ensures compliance with regulatory standards. Differences in testing protocols can affect final drug quality. India is a leading API producer, known for cost-effectiveness. However, API quality varies between manufacturers, influencing final drug efficacy. SUPPLY CHAIN DYNAMICS OF GENERIC MEDICINES The Indian pharmaceutical supply chain is complex, involving multiple stakeholders: Raw Material Sourcing : APIs and excipients are primarily imported, with a heavy reliance on China. This dependency creates supply vulnerabilities, as seen during the COVID-19 pandemic. Manufacturing and Packaging : Drug formulation and packaging impact stability and shelf life. Cost-effective packaging materials can sometimes compromise drug quality. Distribution Network : India’s fragmented distribution system includes wholesalers, retailers, and online pharmacies. Weak cold chain infrastructure can degrade temperature-sensitive drugs. Regulatory Oversight : The Central Drugs Standard Control Organization (CDSCO) oversees quality, but counterfeit drugs and regulatory gaps pose challenges. Cost Variations : Prices vary due to manufacturing costs, marketing strategies, and distribution channels. For example, a generic paracetamol can cost ₹10 for a local brand and ₹50 for a reputed one, despite identical APIs. WHY DO GENERIC MEDICINES HAVE DIFFERENT PRICES? Several factors influence the cost of generics: Brand Value and Marketing : Established brands charge premiums due to reputation and advertising, while smaller brands prioritize affordability. Economies of Scale : Large manufacturers lower costs through bulk production, while smaller ones incur higher expenses. Quality of Excipients and Packaging : Higher-quality ingredients and advanced packaging increase costs, enhancing drug reliability. Regulatory Compliance : Meeting international standards like USFDA and WHO-GMP raises production expenses, leading to higher prices. Distribution Margins : Wholesalers and retailers add markups. Online pharmacies, with lower overheads, often offer discounted prices. CONCLUSION India's generic medicine industry is vital in providing cost-effective healthcare worldwide. While variations in efficacy arise from formulation differences, manufacturing processes, and patient-specific factors, stringent quality control ensures generics remain a reliable alternative. API manufacturing, supply chain complexities, and pricing structures further shape the industry. Strengthening regulatory frameworks and investing in advanced manufacturing will enhance accessibility and effectiveness, securing India's position as a global pharmaceutical leader. Understanding these nuances enables consumers to make informed choices and helps policymakers address industry challenges for sustainable growth.

Vasudevan Ramaswami Partner, Verts Management Consulting LLP Linkedin Chess is a game often associated with strategic thinking and planning, coupled with tactical interventions to opponent moves and most importantly a reflection of the choices one makes at different points of time to stay ahead in the game. It could well be associated with the kind of choices and plans one makes in life generally but is quite similar to the competitive business world where one has to carefully plan and execute the following Business Strategy and Corporate goal Organization Structure and Team Building Capabilities to execute the strategy Tactical interventions and Change management Management of milestones and success metrics Success transfers to ensure learnings are transferred to the next project or game. As a keen chess player , I have also pondered on how this can teach us the skills of patience to do the right move, adaptability to sudden changes, course correction, out of the box thinking and the concept of agility which is so important in today’s fast changing market environment. I have often seen how we start a game of chess with a certain plan in mind but based on the opponent’s interventions , have to quickly evaluate and execute alternate strategies/ moves. Chess intrinsically comes with well defined roles and responsibilities of the pieces starting with the King and Queen and of course the bishop, rook and knight but often one underestimates the power of the frontline pawns who play a significant role in the game opening as well in tricky situations where they could be a game changer either by their ability to support a strong offence or their ability to protect through a strong defensive action. It would not be wrong to draw this analogy to the importance of a trained frontline team in the corporate world who execute the actions on the ground based on a well thought through business strategy. Chess also teaches the power of sacrifice to attain larger goals which could mean letting go of something to achieve an even more powerful outcome. In a well-matched game, which resonates with a healthy market landscape where market players and regulators enable a level playing performance to satisfy customer needs, you not only end up thinking many moves ahead but are constantly challenging yourself on the planes of Innovation, Execution and Consolidation. Successful and sustainable businesses have to focus on getting their business strategy, structure, talent and capabilities right and must be willing to adapt/course correct to market changes in an agile manner. Please do reach us at partners@vertsconsulting.com to set up a conversation with us. We do look forward to the same.

Aniruddha Mehta Business Consultant, Music Enthusiast, and Lifelong Learner. LinkedIn ; Profile Brahma: The Unseen Architect of Innovation Vedic Roots: The Nasadiya Sukta (Rig Veda 10.129) begins with uncertainty: "There was neither existence nor non-existence then..." Brahma, the creator, emerges from this void, embodying the chaos of raw creativity. Yet, Brahma is rarely worshipped—a paradox mirrored in corporate R&D, where innovation is celebrated only in hindsight. In the Shatapatha Brahmana, Brahma’s creation is flawed; he spawns asuras (demons) before devas (gods), symbolizing the trial-and-error of ideation. Corporate Parallel: In 1991, when India liberalized its economy, the Tata Group faced a Brahma-like dilemma. Ratan Tata envisioned the Indica—India’s first indigenously developed car. Critics mocked it as a "Tata Nano prototype," but the Indica’s challenges became a crucible for learning. Like Brahma’s cursed creations, Tata’s early missteps in automotive R&D laid the groundwork for the Nexon EV, now India’s top electric SUV. Brahma’s lesson? Creation demands tolerance for imperfection. Unexplored Dimension: Brahma’s four heads, often reduced to "multitasking," symbolize the Chaturvarga—four pursuits of life: dharma (ethics), artha (wealth), kama (desire), moksha (liberation). Infosys embodies this: its Ethical AI framework (dharma) balances profit (artha) with employee well-being (kama), aspiring to industry leadership (moksha). Yet, like Brahma, Infosys faces criticism for "ivory tower" strategists disconnected from ground realities. Vishnu: The Sustainer Who Wears Many Masks Upanishadic Wisdom: The Bhagavad Gita (3.20–24) defines Vishnu’s essence: Krishna urges Arjuna to act without attachment, sustaining cosmic order (dharma). Vishnu’s ten avatars, from Matsya (fish) to Kalki (horseman), are not mere stories but metaphors for adaptive leadership. The Kurma Purana describes Vishnu as the tortoise bearing the weight of the universe—a nod to operational resilience. Corporate Parallel: In 2016, when demonetization shook India, Anand Mahindra faced a Vishnu moment. His company, Mahindra & Mahindra, pivoted from tractors to cashless financing overnight. Like Vishnu’s Varaha (boar) avatar lifting Earth from chaos, Mahindra’s Trringo app digitized tractor rentals for rural farmers. Yet, Vishnu’s duality bites: the same adaptability trapped Hindustan Unilever in 2020. Its supply chain, praised for sustaining during COVID, struggled to shed legacy distributors—a Kurma (tortoise) burdened by its own shell. Unexplored Dimension: Vishnu’s Ananta Shesha—the serpent he rests upon—symbolizes infinite time. ITC’s 100-year journey from Imperial Tobacco to Aashirvaad atta mirrors this. Yet, like Vishnu’s overlooked Balarama avatar (Krishna’s brother), ITC’s silent pivot to sustainability—planting 1 million trees—remains unsung. Vishnu teaches that preservation isn’t static; it’s dynamic equilibrium, as Flipkart shows by balancing Walmart’s global algorithms with local kirana partnerships. Shiva: The Destroyer Who Dances in Boardrooms Upanishadic Contradictions: The Isha Upanishad (Verse 18) warns: "Renounce and enjoy—do not covet others’ wealth." Shiva, as Nataraja, dances in a ring of fire, destroying illusion (maya). But in the Shvetashvatara Upanishad, Shiva is Rudra—the howling storm, feared yet vital for renewal. Modern management worships Shiva’s disruption (layoffs, pivots) but forgets his Ardhanarishvara form—merging masculine logic with feminine empathy. Corporate Parallel: In 2020, Reliance Jio’s Mukesh Ambani performed Shiva’s tandava. He demolished debt by selling stakes to Facebook and Google, then rebuilt Reliance as a digital titan. Like Shiva swallowing poison during the Samudra Manthan, Ambani absorbed criticism for monopolistic practices to "save" India’s telecom sector. Yet, Shiva’s third eye—symbolizing foresight—blinds those who misuse it. By 2023, Jio’s predatory pricing eroded competitors like Aircel, mirroring Shiva’s destructive potential when unchecked. Unexplored Dimension: Shiva’s Dakshinamurti form—the silent teacher—holds a flame in one hand (destruction) and a book in the other (wisdom). Biocon’s Kiran Mazumdar-Shaw embodies this. She shut down unprofitable drug lines (destruction) but reinvested in mRNA vaccines (creation), guided by the "book" of ethical biotech. Contrast this with Byju’s—Shiva without wisdom—whose aggressive acquisitions (WhiteHat Jr, Aakash) burned $22 billion in valuation. The Cosmic Dance: When Trinity Collides Mythological Synthesis: The Devi Bhagavata Purana recounts a cosmic debate: Brahma, Vishnu, and Shiva argue over supremacy. The goddess intervenes, revealing they’re facets of one truth. Similarly, India’s corporate titans thrive when the trinity coexists. Case Study: Amul’s Eternal Cycle Brahma: Verghese Kurien’s 1948 experiment—turning buffalo milk into cheese—was ridiculed as "Brahma’s folly." Vishnu: Amul’s cooperative model (3.6 million farmers) became Vishnu’s chakra—sustaining rural India. Shiva: In 2021, Amul killed its 50-year-old mascot campaign to launch NFTs—a controversial but necessary rebirth. Vedic Echo: The Brihadaranyaka Upanishad (1.4.10) states: "From the unreal, lead me to the real." Amul’s journey—from unrealized milk ponds to real global dairy dominance—mirrors this. The Shadow Trinity: When Gods Stumble Brahma’s Arrogance: Kingfisher Airlines’ Vijay Mallya, like Brahma, dreamed of "flying palaces." His unchecked creation (fleet expansion) ignored Vishnu’s sustenance (cash flow) and Shiva’s pruning (debt management). The result? Collapse. Vishnu’s Complacency: Nokia’s Chennai plant was once India’s Vishnu—employing 8,000 and dominating mobile markets. But clinging to Symbian OS (over-preservation) let Shiva (Apple/Android) destroy its empire. Shiva’s Ruthlessness: Patanjali’s Baba Ramdev, the yogi-Shiva, disrupted FMCG giants but faltered when his "herbal" claims faced regulatory poison—a lesson in unwise destruction. Conclusion: The Eternal Wheel The Vedas and Upanishads offer no "best practices"—only cycles. Brahma’s ideas must burn in Shiva’s fire to be refined by Vishnu’s chakra. Indian companies like Tata, Amul, and Mahindra succeed not by idolizing one god but by dancing with all three. As the Mundaka Upanishad (3.1.7) whispers : "Know that creation and destruction are but a game—the wise play without attachment." In boardrooms and factory floors, this is the ultimate yagna (sacrifice)—balancing creation, sustenance, and destruction to fuel the eternal wheel of dharma.

Vasudevan Ramaswami Partner, Verts Management Consulting LLP Linkedin I am sure that everyone is familiar with” Chinese Whispers ” where a message is passed from one person to another in a long group of people till it reaches the last person only to realize that what he has heard is completely different from the original message. In large military operations or large organizations which have a distinct line of hierarchy with several layers and spans of controls, it is very critical that the leadership vision and strategy is clearly communicated clearly to the last man in the organization so that the same is effectively executed as per the plan on the ground. However, this does not happen as desired and very effective strategies and plans often derail because of ineffective communication and execution where the rubber meets the road. Simply put, a vision never gets out of the tunnel to see the light of the day because it has not been adopted by the people who finally translate it to successful results or outcomes. This could be due to many reasons; Communication breakdown as it travels from the leader through multiple levels to the last man, resistance to change or unwillingness to adopt, lack of alignment to the vision because of either clash in values or not having been informed about why something is being planned (the value or benefit syndrome). While it is critical for the leader to do the “one to many” communication like what happens in a townhall to articulate the vision, strategy and the benefits, this has to be followed by A structured communication process between each layer in the organization that relays the original messaging in the same way as intended. A structured testing process to ensure that people have understood the messaging in terms of content, value, benefit and timing as desired. With a variety of technology aided tools that are available, this can be done very effectively. A platform to address issues or disagreements at each layer of the organization must be provided to ensure that the same are addressed. This is important because adoption will only happen if the person’s values and beliefs are aligned with the organization’s vision and beliefs. It also helps if early adopters in the teams are made ambassadors of change and can influence their peer groups to understand and implement the proposed strategies or transformations. These are good success transfer processes as it can also show how those strategies have been executed to get the desired results. Senior leaders in the organization also should take responsibility of creating powerful experiences themselves and show their teams as to how the proposed plans have given shape to superior outcomes. Strategy Execution is finally a function of Alignment x Mindset x Capability (AMC) Alignment must ensure that everyone understands and is aligned to the Why, What and How of the new strategy. Mindset should reflect an adaptability to change and appreciation of the new values or belief systems. Capability should reflect the skills, knowledge and perseverance to implement the strategy effectively.

Fatema Gabajiwala Senior Physiotherapist Founder of Physiocare Instagram ; Email Ph. No : 9930853667 What comes to mind when a trek is mentioned? For some it’s an adventure that tests physical endurance and resilience For others, it’s an opportunity to it is a way to reconnect with nature , to find solace in the lap of serene landscapes And for many, it’s simply a refreshing break from monotony of daily life-perhaps even an office picnic Unlike the competitive world we live in, trekking is not about racing to the top; it allows you to move at your own pace, embracing every step with serenity and positivity. For many trekkers its more than just reaching destination, it is about savouring the journey. Camping under a sky full of twinkling stars brings moments of reflection, allowing one to pause, look inward and grow from past experiences. It’s an opportunity to cleanse the mind, declutter thoughts , and appreciate life beyond societal expectations. Passion for trekking: More than just a hobby As a passionate trekker, I get to step away from the crowd and reconnect with myself. Trekking also brings the opportunity to meet like-minded individuals who see it as more than just exploring new landscapes—it’s “ME TIME”, a chance to appreciate life rather than constantly striving to meet others' expectations. Having experienced its transformative power, many now inspire others to embark on similar journeys. Through simple treks, they encourage people to connect with nature, admire rugged terrains and rocky mountains, and, most importantly, fall in love with themselves. Challenges along the way Of course, organizing a trek isn’t always easy. There’s more to it than just excitement and backpacks. Some of the common challenges I face include: Motivating people to step out of their comfort zones and leave behind modern luxuries Coordinating different schedules Managing transportation and logistics Dealing with last-minute cancellations or dropouts But none of this dulls my passion. Whether it’s a solo trail or a group adventure, there’s nothing quite like hitting the road at dawn on a Sunday morning, with the spirit of adventure lighting the way. A trek for everyone The beauty of trekking is that it welcomes everyone — regardless of age or fitness level. Whether you’re 3 or 75 year , there’s a trail for you. From easy nature walks to intermediate climbs and even challenging hikes , there’s something for every soul seeking a little thrill and a lot of peace. I personally love organizing these treks and going on them with a group of nature-loving, high-energy people. And the best part? Meeting afterward in our community garden, sharing stories, laughter, and memories from the trail. So come, join me on one such trek — let’s walk, wander, and wonder together. Feel free to reach out to me if you’re curious to know more or would like to join in.

Dr. Devyani Rozario Corporate Professional/Academician/Soft skills Trainer/Happiness Coach,/Life Coach/Ex State President Maharashtra Marketing Council, WICCI Linkedin Profile ; Website In the relentless marathon of life, we often find ourselves caught in a whirlwind of deadlines, targets, and expectations , forgetting the fundamental truth: we are all human. A recent conversation with a young professional, yearning for a " HUMANE " boss – Humble, Upbeat, Motivating, Authentic, Nurturing and Empathetic – resonated deeply. It highlighted a universal desire, a longing for genuine connection amidst the chaos around us. Life throws sudden twists. A missed promotion can hurt, but it's a reminder that you still have a job . Mounting pressure to meet targets can feel crushing, yet it pushes you to discover hidden reserves of strength. And a job loss? It doesn't define your worth ; it's telling you to look for an alternative. In these moments of uncertainty, self-belief is your compass . If you don't believe in yourself, who will? Start each day with the serenity prayer , a powerful mantra for navigating life's intricacies: Serenity Prayer In running the race of life, remember, to invest time in your Family - it is your anchor ! The Family is the unwavering support system that remains when everything else fails. Amidst the current job market's challenges, maintaining a positive outlook is paramount. But how do we infuse our lives with this positivity, this " Grace "? We do it by r unning life's RACE with GRACE . G – Gratitude:  Cultivate a heart of gratitude. Focus on the blessings you possess, rather than grumbling about what's lacking. Appreciate the small victories, the everyday moments of joy. Gratitude shifts your perspective, transforming scarcity into abundance. R – Reach Out:  Extend a helping hand to those in need. Offer support, lend an ear, share your resources. Acts of kindness not only uplift others but also enriches your own life. Building a community of support fosters resilience and belonging. A – Applaud:  Acknowledge and appreciate the good deeds of others. Celebrate their achievements, recognize their efforts, and express genuine gratitude. A simple "thank you" or a word of encouragement can make a world of difference to people around you. C – Cheer Up : Maintain a positive attitude, even in the face of adversity. Choose optimism over negativity. Find humour in challenging situations and spread joy to those around you. Your positive energy can be contagious, lifting spirits and fostering hope. E – Energize:  Infuse your interactions with enthusiasm and passion. Let your energy inspire and motivate others. Share your knowledge, offer encouragement, and create a positive environment. Your infectious energy can spark creativity, drive, and collaboration. Running life's RACE with GRACE is not about avoiding challenges; it's about navigating them with resilience, empathy, and a positive spirit. It's about remembering our shared humanity, recognizing our interconnectedness, and choosing to uplift each other along the way. In the grand tapestry of life, let your thread be woven with gratitude, compassion, and unwavering hope. So, wait no more run life’s RACE with GRACE….. Run Life's RACE with GRACE: Find Humanity in the Hustle

Shalini Nair Chartered Accountant, EI Lifestyle Editor Email Illustrations by Harinath The Sundarbans, which means the beautiful forest, is the largest mangrove forest in the world. It spans from the Baleshwar River in Bangladesh to the Hooghly River in West Bengal. From the beautiful Sundari trees to the iconic Bengal tiger, from the endangered river dolphins to the Burmese python , these mangroves are home to thousands of unique species. But within the labyrinth of estuaries and swamps, there is one species which is the glue that holds the habitat together . Contrary to popular belief, the biodiversity balance of the coastal forest is not maintained by the most powerful species in the ecosystem, but rather by the humble horseshoe crab . Yes, the horseshoe crab is the real keystone species of Sundarbans . What is a keystone species? Even though all animals and plants play their part in maintaining the biodiversity of the habitat, the keystone species plays the pivotal role in the overall structure and environment. If we removed the keystone species , it would start a chain of events, which would dramatically change the entire ecosystem. Horseshoe crabs as a keystone species Horseshoe crabs play a major role in supporting the rich flora and fauna of the Sundarbans. They churn up sediment settled at the riverbed thus maintaining a productive breeding ground for fish and other marine life. They are called the cleanup crew of nature . They consume decaying and dead organisms and recycle nutrients within the swamps. This provides a healthy ecosystem for the mangroves to flourish and the wildlife to thrive. Who are these unsung heroes? The horseshoe crabs are a blue-blooded species , with an appearance similar to the extinct trilobite and an exoskeleton shaped like a horseshoe with a long tail. They are called living fossils as they retain the same traits as their ancient ancestors from millions of years ago. These species predate dinosaurs and have survived five mass extinctions. They work relentlessly to sustain the ecosystem without much acknowledgement and have been doing so for the last 250 million years. The formidable foe Today, we humans have proved to be the formidable foes to these prehistoric crustaceans. The horseshoe crab, which survived the dinosaurs, asteroids, and major volcanic eruptions, are facing extinction due to over-exploitation by human beings. While the conservation of species such as the Royal Bengal tigers, Ganges dolphins and estuarian crocodiles has been dominating the headlines, there is little to no effort to save these small yet magnificent creatures. We, as stewards of the planet, ought to recognize the significant contributions of these unassuming beings, that play a crucial role in maintaining the balance of our environment. Reference: News ; Research Paper

Kutub Boringwala Assistant Vice President and Commercial Head - Strategy Initiative at Kalpataru Limited Linkedin “A Grade - Plotted Developments” Crucial Factors for “A” Grade Plotted Developments Clear Titles Ensure the land ownership is clear and free from any legal disputes. This provides peace of mind and protects your investment. NA Status and approvals: Verify that the land is not agricultural and is zoned for residential use with all necessary approvals. This ensures you can build on the plot and avoid future legal issues. Adequate Plot Sizes: Look for plots with sufficient size to accommodate your desired home and landscaping. A minimum frontage of 35 feet is preferred for better ventilation and natural light. Well-Defined Amenities and Gated Communities: Consider developments with essential amenities like water, electricity, sewage, and drainage. Additional amenities like club house, swimming pool, parks, playgrounds, and community centres can enhance the quality of life with a sense of security and privacy. “Ultra-Luxury Living” Space and Scale: Larger and Lavish Rooms: Spacious living areas, oversized bedrooms, and expansive bathrooms are hallmarks of ultra-luxury. High Ceilings: Minimum Floor-to-floor heights of 11 feet or more create a sense of grandeur and spaciousness. Exclusivity: One Apartment per Floor: Ensures maximum privacy and exclusivity for residents. Prime Addresses: Locations like Altamount Road, Worli, Peddar Road, and Nepean Sea Road are synonymous with ultra-luxury living in Mumbai. Unparalleled Views: Uninterrupted Lifelong Views: Panoramic vistas of the city, the ocean, or natural landscapes are highly prized in ultra-luxury residences. Amenities: Temperature-Controlled Pools: Offers year-round swimming enjoyment. Sky Decks: Private rooftop terraces with stunning views. Customization: Allows residents to personalize their homes to their exact specifications, reflecting their unique tastes and preferences. “Residential Premium Apartments” Prioritizing Comfort and Functionality Cross-ventilation: Emphasizes the importance of airflow by ensuring at least one window on the West side. Minimum Two side open apartment with a provision of window in both side for proper Cross ventilation. Natural Light: Highlighting the significance of East-facing windows to maximize the entry of natural light. Efficient Space Utilization: Living Room: Specifies minimum dimensions (10.5 ft x 20 ft) for proper furniture arrangements. The sofa wall length should be 10-12 ft for ample space for a spacious seating area. Master Bedroom: Defines minimum dimensions (11 ft x 13 ft) to allow for a comfortable king size sleeping area, as well as dedicated space for a two side tables, study table, dressing area, and wardrobes. Kitchen: Specifies minimum dimension of (7.5 ft x 10 ft) for a functional kitchen layout with an additional space of utility area of minimum 2.5 ft wide. Provision of Two kitchen platform on opposite side makes an ideal working arrangement with sink and fridge on one side and Gas on other side. Bathrooms: Specifies a minimum width of 5 ft and minimum length of 8 ft to ensure adequate space for movement. A proper dry and wet segregation area is a must.

CA Manish M. Kanthed B.Com, FCA Website ; LinkedIn Introduction In today’s dynamic financial landscape, tax planning is crucial for individuals and businesses alike. Effective tax planning ensures compliance with tax laws while minimizing liabilities. This guide breaks down key strategies to reduce taxes and manage money better, along with important updates from the latest budget Understanding Tax Planning: Tax planning involves analysing financial situations to maximize tax efficiency. It includes various methods such as : Income Tax Optimization – Reduce your taxable income by claiming exemptions (like HRA and LTA), deductions (such as 80C for investments and 80D for medical insurance), and rebates (like Section 87A for lower-income taxpayers). Investment in Tax-Saving Instruments – Invest in options like ELSS (Equity Linked Savings Scheme) for market-linked growth, PPF (Public Provident Fund) for long-term tax-free savings, NPS (National Pension System) for retirement benefits, and tax-saving fixed deposits for secure, fixed returns—all of which offer tax benefits under Section 80C Capital Gains Tax Management – If you sell property or investments at a profit, reduce your capital gains tax by reinvesting in another property (Section 54), purchasing capital gains bonds (Section 54EC), or using the proceeds to invest in eligible assets (Section 54F). HRA and Home Loan Benefits – If you live in a rented house, claim tax deductions on your rent under HRA benefits. If you have a home loan, reduce your tax burden by claiming deductions on the principal repayment under Section 80C and interest payments under Section 24(b). Business Tax Planning – Reduce your taxable income by properly structuring business expenses (such as office rent, travel, and salaries), claiming tax credits on eligible expenses, and using depreciation benefits to lower taxable profits on assets like machinery and vehicles. New Budget Highlights and Implications The latest budget introduces several tax reforms and financial policies impacting individuals and businesses. Key changes include: Revised Tax Slabs – The new tax regime exempts incomes up to ₹12 lakh from taxation. For incomes above ₹12 lakh, the tax slabs have been adjusted to provide relief to taxpayers. For example, income between ₹12 lakh to ₹16 lakh is taxed at 15%, and income above ₹24 lakh is taxed at 30%. Incentives for Startups and MSMEs – TTax exemptions and subsidies to encourage small businesses. Specific measures include reduced tax rates and simplified compliance procedures to foster growth in these sectors Increased Deduction Limits – The standard deduction for salaried individuals has been increased from ₹50,000 to ₹75,000, providing additional tax relief. Focus on Digital Transactions – Incentives for cashless payments and digital banking, the budget introduces incentives such as reduced transaction fees and tax benefits for businesses adopting digital payment methods. Revised Capital Gains Taxation – Changes in long-term and short-term capital gains tax structures Encouragement for Green Investments – New tax benefits for investments in renewable energy and electric vehicles Rationalization of GST and Indirect Taxes – Simplification of GST structure and reduction of compliance burden for businesses. Incentives for Affordable Housing – Additional deductions for first-time home buyers and affordable housing projects. Increased Tax Rebate Under Section 87A – Higher rebate limits for taxpayers under the new regime to encourage its adoption. Old Regime vs. New Tax Regime : A Detailed Comparison: Feature Old Tax Regime New Tax Regime Tax Slabs Higher tax rates with multiple slabs Lower tax rates with simplified slabs Deductions & Exemptions Allows various deductions (80C, 80D, HRA, LTA, etc.) No deductions or exemptions allowed Standard Deduction Available for salaried individuals and pensioners Available as per the latest budget changes House Rent Allowance (HRA) Exempt under specified conditions Not available Home Loan Interest Deduction Allowed under Section 24(b) Not available Applicability Beneficial for taxpayers with high deductions and investments Suitable for those with minimal deductions and straightforward income Rebate under Section 87A Available for incomes up to ₹5 lakh Available for incomes up to ₹7 lakh Simplicity Complex due to multiple deductions and exemptions Simpler with lower tax rates and no exemptions Which Regime to Choose? Opt for the Old Regime if you have significant deductions ( home loan interest, insurance premiums, HRA , etc.), as it provides greater tax-saving opportunities. Opt for the New Regime if you do not have substantial investments or deductions, as it offers lower tax rates with minimal compliance. Conclusion: Tax planning is integral to a secure financial future. The new budget reforms provide ample opportunities for taxpayers and businesses to maximize benefits. By staying informed about tax laws, budget changes, individuals and businesses can effectively manage their resources, minimize tax liabilities, and achieve long-term financial goals. Consulting a professional Chartered Accountants can further enhance financial decision-making and compliance. Disclaimer: This article is for informational purposes only and does not provide professional advice. The content is based on publicly available information and may not be exhaustive or comprehensive. The author and publisher do not guarantee its completeness or reliability. The views and opinions expressed are those of the author and do not necessarily reflect those of any organization, institution, or entity. Readers are encouraged to seek professional advice or consult with a qualified expert before making any decisions based on this information.

Anjali Kaushik Artist Instagram ; WhatsApp Group A piece of old, outdated furniture sitting in a corner of your house, and you are bored of looking at it? Your first thought might be to dump it and buy a new one . After all, options are endless. But have you ever wondered what happens to discarded furniture? A staggering 80% of discarded furniture ends up in landfills. These towering mountains of waste contribute to environmental degradation, as harmful chemicals leach into the soil, polluting water sources and endangering human and wildlife health. Often, furniture isn’t discarded because it’s broken beyond repair but simply because it no longer matches the home décor or looks worn out. But instead of throwing it away, why not upcycle it? With some creativity, you can breathe new life into an old piece, making it a unique and bespoke item you’ll cherish all over again. Upcycling isn’t just about aesthetics; it’s a conscious step towards sustainability . By choosing to transform and not discard, you help reduce waste and promote eco-friendly living . My journey into upcycling began two years ago when I decided to hold onto a 25-year-old cabinet from my childhood home . Instead of replacing it, I restored it using earth-friendly materials. That experience sparked a passion for upcycling, and since then, I’ve not only transformed my own furniture but also helped others in my community make sustainable choices. What began as a hobby has now evolved into an enriching profession bringing joy and fulfilment. So, before you decide to discard an old piece, take a moment to consider its potential. With a little effort and creativity, you might just fall in love with it all over again—and help the planet while you’re at it. Connect with me if you are up for giving a brand new personality to your old furniture. Let's take this journey together towards a better future. Instagram

T. Mohan Chandra Aviation Consultant & Advisor Connect: 9819915824 or Email A World Driven by Screens Imagine walking into a café, a park, or even your own home. What do you see? Often you see lot of people—but no conversations. Heads down, eyes glued to glowing screens. A couple sits together, yet they are miles apart, lost in the digital vortex . Some times parents are physically present with their children but mentally absent, scrolling through social media. Technology has undeniably transformed our lives, bringing convenience, speed, and efficiency. It has shaped how we work, communicate, and even think. Artificial Intelligenc e (AI), robotics, and virtual reality are no longer futuristic concepts; they are here, influencing every decision we make, every action we take . And while these advancements have improved life in countless ways, they have also stolen something precious —the essence of human connection, the depth of real emotions, and the tranquility of a focused mind. The question is: Where does this leave us as human beings? The Digital Takeover: Are We Losing Ourselves? AI is now capable of mimicking human thought processes, analyzing patterns, and making decisions with staggering accuracy. Machines can write, create art, predict behaviour, and even simulate emotions. But what happens when AI does everything humans do— only better, faster, and without fatigue? If a machine can perform your job more efficiently, what will you do? If it can make choices for you, will you still think for yourself? The modern world bombards us with digital distractions, drawing us into a state of virtual attention. Algorithms are designed to keep us hooked, feeding our minds with carefully crafted content meant to shape our choices, beliefs, and behaviors. We are no longer just consumers of technology— we are the products. The more we engage with digital media, the more we disconnect from ourselves. Anxiety, stress, and depression are rising , particularly among young people who have never known a world without screens. Suicide rates among teenagers are climbing, as social validation shifts from real-life experiences to likes, comments, and shares. The digital world is whispering to them: " You are not enough ." The Missing Piece: Rediscovering Inner Intelligence So, what is the answer?  If AI outperforms us in intellect, then where does our true power lie? The key to reclaiming our humanity lies not in competing with machines but in exploring the dimensions of intelligence that technology can never possess— consciousness, intuition, and inner wisdom. Spirituality is not about religion or rituals; it is about awakening to a deeper understanding of ourselves beyond the limitations of memory and intellect. In ancient traditions, the human mind is said to have four dimensions: Buddhi (Intellect) : Logical, analytical, and memory-driven—this is where AI thrives. Ahankara (Identity) : The ego, shaping our sense of self and belonging. Manas (Memory) : A vast repository of knowledge embedded in every cell of our body. Chitta (Pure Intelligence) : The cosmic connection, untouched by memory, infinite and boundless. AI can replicate intellect, but it can never touch Chitta —the intelligence of existence itself. This is where true human potential lies. The Path Forward: A Spiritual Awakening in a Digital Age If we are to thrive in the age of AI, we must cultivate a different kind of intelligence—one rooted in self-awareness, emotional depth, and mindfulness. Here’s how we begin: Reclaiming Our Attention Attention is our most valuable asset, yet it is constantly being hijacked. Through meditation and mindfulness, we can regain control, training our minds to focus inward instead of being lured by endless notifications. Practicing Presence Instead of mindlessly scrolling through screens, we must actively engage with the world around us—connecting with people, immersing in nature, and experiencing life beyond digital boundaries. Cultivating Emotional Resilience Technology can simulate human emotions, but it cannot feel. By practicing gratitude, compassion, and empathy, we nurture what makes us truly human. Exploring Beyond the Intellect The greatest thinkers of our time have always looked beyond logic. Einstein spoke of intuition, Tesla of cosmic knowledge. It is time to go deeper, to explore the uncharted realms of consciousness. A Future Where Humanity Thrives The future is not about competing with AI—it is about transcending it. The world doesn’t need more intellectual efficiency; it needs human beings who are joyful, connected, and conscious. The choice is ours: Do we surrender to technology, or do we reclaim our inner intelligence? The time to start is now.

Anjali Sharma VP – Head Digital Data and Platforms for Distributed Renewable Energy at Reliance Industries Limited LinkedIn DeepSeek’s Disruptive AI Revolution: A Game Changer for the Industry and a Threat to Nvidia’s Dominance Breaking the AI Cost Barrier Artificial intelligence (AI) development has long been an exclusive playground for tech giants with deep pockets. Companies like OpenAI and Anthropic spend upwards of $100 million just to train their latest AI models, relying on data centers packed with thousands of high-end GPUs that each cost around $40,000. The infrastructure requirements are so vast that running AI at scale is akin to operating a power plant. Enter DeepSeek , an ambitious new player that is redefining the economics of AI. Instead of following the traditional high-cost approach, DeepSeek has managed to train models that rival or even surpass GPT-4 and Claude at a fraction of the cost— just $5 million . Their breakthrough has sent shockwaves through the AI world, and the implications for the industry are enormous. Revolutionary Innovations: The DeepSeek Approach So, how did DeepSeek achieve this radical cost reduction while maintaining high performance? The answer lies in rethinking AI from the ground up. Efficient Computation: Smarter Memory Usage Traditional AI models operate with excessive precision, storing every number with 32 decimal places of accuracy. DeepSeek challenged this convention, asking, What if we just used 8 decimal places instead? The result? A 75% reduction in memory usage without compromising accuracy. Multi-Token Processing: Speed and Efficiency Most AI models process text in a slow, sequential manner—like a first-grader reading aloud: “ The... cat... sat... ” DeepSeek introduced multi-token processing, allowing its models to interpret entire phrases at once. This improvement makes the model twice as fast while retaining 90% of its accuracy . When dealing with billions of words, this efficiency boost is monumental. Expert AI Systems: Using Only What’s Needed Instead of building one massive AI system that attempts to master everything (akin to making a single person both a doctor, a lawyer, and an engineer), DeepSeek created a modular approach where specialized AI “experts” are activated only when required. Traditional AI models keep all 1.8 trillion parameters active at all times. DeepSeek's model has 671 billion parameters , but only 37 billion are used at once. This is like having a massive team on standby but calling in only the relevant experts for each task, significantly reducing computational requirements. The Mind-Blowing Impact DeepSeek’s efficiency-first strategy has resulted in astonishing cost savings: Training Costs : $100M → $5M GPUs Required : 100,000 → 2,000 API Costs : 95% lower Hardware Requirement : Can run on consumer-grade gaming GPUs instead of specialized data center hardware. And the most disruptive part ? DeepSeek has made all of this open-source . The code is publicly available, the research is documented, and anyone can verify their methods. This radically challenges the notion that AI development is reserved for trillion-dollar tech conglomerates. A Nightmare for Nvidia? DeepSeek’s innovations pose a serious threat to Nvidia’s $3 trillion market dominance in the AI chip sector. Nvidia thrives on selling ultra-expensive, high-margin GPUs designed for AI workloads. However, if DeepSeek’s approach enables developers to train and run AI on standard gaming GPUs, the demand for Nvidia’s costly data center hardware could plummet . For a company that has built its empire on the assumption that AI will continue to demand more and more expensive hardware, this disruption is alarming. If companies can achieve cutting-edge AI with a fraction of the computational power, Nvidia’s core business model faces an existential challenge. David vs. Goliath: The Power of Small, Agile Teams One of the most striking aspects of DeepSeek’s success is the size of its team—fewer than 200 people . In contrast, tech giants like Meta have AI research divisions where the employee compensation alone exceeds DeepSeek’s entire training budget —yet their models often fall short of DeepSeek’s performance. This highlights a fundamental disruption pattern: while incumbents optimize their existing processes, disruptors rethink the entire paradigm. DeepSeek’s success proves that intelligent design beats brute-force computing. The Future of AI: What This Means for Everyone The broader implications of DeepSeek’s breakthrough are monumental: AI development will become more accessible. Small startups and independent researchers can now build competitive AI models without requiring billion-dollar infrastructure. Competition will surge. Tech giants that previously enjoyed massive moats will now face real challengers. Hardware costs will plummet. AI companies will need far fewer GPUs, which could shake up the entire semiconductor industry. Big Tech’s AI monopoly may crumble . With open-source, cost-effective AI tools available to all, the centralized control of AI development could erode. Of course, companies like OpenAI, Anthropic, and Google won’t stand still. They will likely adopt similar efficiency-driven methods. But the genie is out of the bottle—there’s no going back to the old, wasteful approach of throwing billions of dollars at GPU-powered AI. A Turning Point in AI Evolution This moment feels like a historical inflection point—akin to when personal computers disrupted mainframes or when cloud computing revolutionized enterprise IT. The AI landscape is undergoing a seismic shift, making AI development cheaper, faster, and more accessible than ever before. The real question isn’t whether this will reshape the AI industry, but how quickly it will happen. And if Nvidia’s stock performance in recent weeks is any indicator, the market is already reacting.