How do Stimulations Trigger Responses: Stimulus, Sensation, Feeling, and Response

Stimuli, sensation, emotion, feeling, and responses represent a chronological and psychological sequence of how our body reacts to the outer world.

What are Stimuli and How Do They Function

A stimulus is a sensation in the body, whether it originates from the skin, eye, nose, or tongue. We often experience touch sensations, tingling, and prickling, etc.

When a specific nerve or muscle gets agitated, you feel the sensation in a precise spot because your nervous system is wired like a highly organized electrical grid. As a result, your body reacts through multiple channels.

Here is how this localized stimulus works:

Our Body Contains Specific Neural Pathways

• Each patch of skin connects to a unique nerve fiber that travels along specific pathways in the spinal cord.
• These fibers reach a designated area in the brain's sensory map, the somatosensory cortex.
• This map accurately indicates the location on your body where the signal originated, allowing the brain to determine the precise source based on which nerve fiber is active.

Dermatomes of the Human Body's Skin

Our skin is divided into distinct anatomical zones called dermatomes.

Each dermatome is monitored by a unique spinal nerve root.

Pressing or tapping a nerve in your neck can cause tingling in your thumb.

Pinching a nerve root in your lower back can send pain vibrating straight to your big toe.

Trigger Points and Referred Pain

Sometimes, muscles and internal organs can deceive the brain through referred pain caused by nerve convergence.

What is Nerve Convergence?

Multiple nerve fibers from various body parts often converge into the same pathway in the spinal cord. This is known as Nerve Convergence.

When a deep muscle trigger point or an internal organ is irritated, the brain might become confused and interpret the sensation as coming from a different skin area.

The brain might not precisely identify the exact position of the triggering point.

Sensation: the Result of Stimulus or Stimuli

Stimuli send sensations to your brain. So, sensation is the raw physical data. It is the physical input.

Sensory organs such as the skin, eye, ear, and gut send this raw data through the connected nerves to the brain. 

Examples: cold, eye strain, ringing in the ear, or hunger pangs.

The data travels from the nerve endings to the brain. It is entirely neutral before the brain processes it.         

Why is the Gut a Sensory Organ?

The gut is considered a sensory organ because it monitors the food we consume, detecting nutrients, toxins, quantity, pressure, harmful bacteria, and beneficial organisms, and then relays this information to the brain through the nervous system.

Emotion (Body Reactions)

Emotions are the body's physiological responses to raw stimuli received immediately. Emotions are automatic, even though the brain triggers them.

Emotions can be measured by the heart rate, blood flow, and facial expressions.

Feelings

Feelings are the outcome of a conscious awareness of the triggering points and emotions.

These are the outcomes of the conscious mind's thorough interpretation of the data. The mind links physiological experiences to stored brain data. The brain processes this information using our past experiences and acquired knowledge.

While emotion is an automatic limbic response, feeling is the result of conscious mental interpretation and labeling of the data.

Feelings are long-lasting (even for weeks or years), whereas emotions are temporary.

Feelings become linked to your thoughts, past experiences, and memories. They are influenced by your personal history, cultural background, and surroundings.

Response

Response is the outcome of our resulting behaviour.

The stimuli reach the brain, the limbic system triggers emotions and feelings, and we respond to that data in a certain way.

We show anger, get violent, and begin throwing or hitting something. Otherwise, we express joy, excitement, love, and care, and may hug somebody. These are the responses that we show.

Reference;

https://psychology.town/motivation-emotion/emotion-vs-feeling-depth-sensation/

Fingers vs Toes

Your fingers and toes contain bones called phalanges, connected by the joints between them.

Phalanges are the small/long bones that make up our fingers and toes.

We have 14 phalanges in each hand and foot, making a total of 56. 

• The thumb and the big toe have exactly two phalanges. 
• The other fingers and toes have three phalanges each.

So, 3*4 = 12 + 2 = 14. (Twelve in four fingers/toes, plus two in the thumb/big toe)

• The phalanges in the four fingers and toes are known as proximal, middle, and distal (distal being the tip of the finger or toe).
• The phalanges in the thumb or big toe are proximal and distal. They have no middle phalange.

Functional Differences of  Hands (Fingers) and Feet (Toes)

Hands provide you with mobility.

Feet provide stability on the ground.

Hands help you grip, grasp, and handle tasks like writing, typing, stitching, etc.

Feet provide stability, balance, and support when you stand, walk, or run.

Thumb and Big Toe  

Anatomically and structurally, the big toe is the evolutionary equivalent of the thumb.

Both serve as the "first digit" on their respective limbs and share nearly identical bone structures.

Although they share the same genetic blueprint, they evolved differently to serve opposite purposes, as outlined below:

The Thumb serves mobility: 

It has evolved an opposable saddle joint at the base. A saddle joint is one in which one bone is concave-based and the other is convex-based. This allows it to rotate in opposing directions, touch the tips of every other finger, and grip tools.

The Big Toe serves stability: 

It locks in line with the other toes. This provides a rigid lever to bear weight, absorb shock, and push your body forward when walking.

• In alternative therapies like Accupressure and Reflexology, the big toe and the thumb share a functional link. 
• Both points are connected directly to the head, brain, and nervous system. 
• Traditionally, massaging or pressing these digits helps alleviate headaches, lessen mental fatigue, and soothe the mind.

References:

https://en.wikipedia.org/wiki/Hand

https://en.wikipedia.org/wiki/Foot

Form 10 IEA for Shifting from One tax Regime to the Other

Form 10-IEA is a mandatory declaration form in India for taxpayers (specifically individuals, HUFs, AOPs, and BOIs with business or professional income) to switch from the default new tax regime to the old tax regime, or to re-enter the new regime. 

File it via the income tax portal (with the ITR) by the deadline. 

Key Details About Form 10-IEA:

Used by professionals/business owners (ITR-3, ITR-4, ITR-5 users) to opt out of the new regime or re-enter it.

Synonyms: Often referred to as "Form 10-IEA - Declaration for Opting Out of New Tax Regime" or "Switch form".

Applicability: Required only for those with business/professional income. Others can choose the tax regime directly in their ITR form.

Restriction: If you re-enter the new tax regime, you cannot go back to the old one.

Deadline: Must be filed on or before the due date for filing your ITR (generally July 31st). 

Note: Do not confuse Form 10-IEA (for tax regimes) with Form 10-IA (for medical disability) or Form 10E (for tax on salary arrears)

What is Gravity and How to Measure Gravity?

Gravity is the force exerted by Earth or other planets to pull an object towards their surface.

The acceleration due to gravity on Earth's surface is g = 9.8 meters per each squaresecond.

In physics, g stands for the acceleration due to gravity, and its standard value on Earth is 9.8 m/s². 

This means that when an object is falling freely, its speed increases by 9.8 meters per second (every single second), ignoring air resistance. 

This value forms the foundation for many important concepts in classical mechanics, a branch of physics that studies how objects move and the forces affecting their movement.

Here are some of those fields where the formula for 'g' is used: 

1) Gravitational Field Calculations: 

It is often written as 9.8 m/s² (meters per second squared) or 9.8 N/kg (Newtons per kilogram) when referring to gravitational field strength. 

• Newton is the force needed to accelerate a one-kilogram mass at the rate of one meter per second squared.
• It is expressed as N = 1 kg x 9.8 (m/per Second Squared) = 9.8 Newtons per 1kg of mass. So, the force needed to throw a 1kg mass is 9.8 Newtons.
• The name Newton was chosen to honour Sir Isaac Newton, who established the Three Laws of Motion.

2) Weight Calculation: 

You can calculate the gravitational force (weight) of any object by multiplying its mass by g, using the formula w= mg. 

3) Calculation of Motion in a Vacuum: 

In kinematics, equations for falling objects use g to determine how fast they drop or how high they can travel against Earth's pull.

Approximation of g:

Although the standard value is 9.81 m/s², the commonly used approximation in many physics textbooks and classroom problems is 9.8 m per square second.

Why is Gravity mentioned in Square Seconds?

Gravity is measured in "square seconds" because it describes an acceleration, which is the rate at which speed changes over time.

 

Acceleration measures the change in an object's speed in meters per second over each second.

 

When you write this out as a fraction, it looks like this:

Acceleration = (Change in Speed)\Time = Meters\Second\Second (where change in speed is measured in meters and time in seconds)

In mathematics, dividing a fraction by a variable multiplies the denominators together:

So, it becomes m per second squared.

But in Real Life,

A "square second" does not exist as a physical shape like a square foot of land. 

Instead, it is an abbreviation of "per second, per second."

If you drop a rock from a cliff, Earth's gravity accelerates it at roughly 9.8 m per second each second:

• At 0 seconds: The rock is stationary
• After 1 second: The rock falls at 9.8m/s
• After 2 seconds: The rock falls at the rate of 19.6 meters per second
• After 3 seconds: The rock falls at the speed of 29.4 meters, and so on

The speed increases at the rate of 9.8 m/s for each extra second that passes.

Does it mean that speed increases every second? 

Or does it mean that high-altitude objects fall at greater speeds than low-altitude objects?

It does not mean that gravity is higher at higher altitudes.

It means that speed increases every second while an object falls to the ground.

As long as an object is dropping, gravity continuously adds more speed to it. 

High-altitude objects hit the ground at much higher speeds because they have a longer distance to fall, giving gravity more time (seconds) to accelerate their speed.

• A rock dropped from a 5-meter roof falls for about 1 second and hits the ground at 9.8 m/s
• A rock dropped from a 45-meter cliff falls for about 3 seconds and hits the ground at 29.4 m/s. 

The cliff-rock drops faster at impact because gravity had 2 extra seconds to build up its speed, not because gravity itself was stronger up high.

A Twist in the Story?

In actual physics, Earth's gravity decreases as an object's altitude increases because of the greater distance from the center of the Earth.

• At sea level, g is about 9.81m/per suare second
• At the top of Mount Everest, g drops to about 9.77 meters per second squared.

An object starting at a high altitude actually accelerates a tiny bit slower at first. However, because it has so much time to fall and accumulate speed, it still hits the ground much faster than an object dropped from a lower altitude.

References:

https://byjus.com/physics/value-of-g/

https://www.vedantu.com/jee-main/si-unit-of-acceleration-due-to-gravity-physics-question-answer

https://study.com](https://study.com/academy/lesson/newtons-laws-and-weight-mass-gravity.html

https://www.sciencebuddies.org/stem-activities/speedy-science-how-does-constant-acceleration-affect-distances-traveled

Modern Concept of Inventory vs Traditional Concept

In modern AI- and IT-enhanced environments, the term "inventory" can refer to both physical and non-physical assets, depending on the industry. So, modern businesses have begun to apply inventory control frameworks to non-physical and digital items.

The traditional concept of inventory is strictly applied to physical goods like raw materials, work-in-progress items, finished goods, and store items.

Let us study which products and assets are included in the modern concept of inventory management.

Non-Physical and Digital Assets in Inventory Control

The following are some of the items under the modern concept:

Digital Products: 

Companies selling ebooks, software downloads, streaming licenses, video games, or online courses, etc. 

These companies must control their digital stock levels, server bandwidth capacities, and product key allocations.

Service-Based Industries:

Airlines, hotels, or consulting firms treat their service capacity, time, and space as inventory. 

Inventory control here means managing non-physical assets, like seat availability, room accommodations and services, or billable consultant hours, etc.

SaaS (Software as a Service) and Cloud Resources: 

In IT inventory management, organizations track and control virtual machines, cloud storage blocks, data containers, and user subscriptions to avoid over-purchasing.

Intellectual Property (IP): 

Media and entertainment businesses prepare lists of their properties, track, and manage the distribution rights and usage licenses of their digital content.

Inventory Control vs. Asset Management

Even though inventory control extends to digital and non-physical goods, it remains strictly separate from asset management.

• Strictly speaking, inventory control refers to the management of physical and tangible goods.
• Inventory control is applied to manage the stocks (purchases, issues/consumption, and sales)
• So, inventory control is the management of saleable stocks and products.

But Asset Management is the management and control of a business's assets. The following list of items is dealt with by Asset Management. It does not include inventory stocks like stores & spares or products of the business.

Groups of Asset Management:

Financial Assets: Cash, bank balances, or accounts receivable/debtors.

Fixed Capital Assets: Corporate real estate, office furniture, and machinery.

Corporate Intangible Assets: Company goodwill, trademarks, and brand reputation.

The distinguishing rule that separates asset management from Inventory Control is the purpose:

Inventory control monitors items intended for sale, distribution, or consumption in production. 

Asset management monitors items the company owns to run its business operations.

Mass vs Weight

 Mass is the amount of matter in an object, measured in kilograms (kg). It never changes based on your location. 

Weight is the gravitational force acting on that mass, measured in Newtons (N). Weight varies depending on the area's local gravitational force (e.g., you would weigh less on the Moon than on Earth).

Here are some specific differences in how they are defined, measured, and calculated:

The Core Differences Between Mass and Weight

Mass: 

Mass is a fundamental measure of the amount of matter (or material contained) in an object. It is a scalar quantity, meaning it has only size and magnitude, and it remains the same whether you are on Earth, the Moon, or floating in deep space. Additionally, mass measures an object's inertia (its resistance to change in motion), which is its resistance to being moved or accelerated.

Weight: 

Weight refers to the force exerted on a mass by gravity.
Because it is a force (vector quantity), it has both magnitude and direction (pulling downward toward the center of the planet).
Your weight will change if you travel to a location with stronger or weaker gravity, even though your mass never changes. That's why you are lighter on the moon.
Your weight on a mountaintop is lesser as you are farther from the Earth's gravitational force.

The Physics Formula for Gravity and Mass

In physics, weight and mass are linked by Newton's second law of motion (F = ma). 

For gravity, the formula is:

W = mg 

Where:

W is the Weight (in Newtons, N)

M is the Mass (in kilograms, kg)

G is the Acceleration due to Gravity 

On Earth, g is approximately 9.8 m/s². 

Therefore, an object with a mass of 10 kg has a weight of 98 N (10 kg × 9.8 m/s²)

How Do They Measure Mass or Weight

Measuring Mass: 

Use a pan balance or an electronic digital balance.
These tools measure the unknown mass of the object by comparing it to a known standard mass.

Measuring Weight: 

They use a spring balance.
The spring stretches based on the downward pull of the gravitational force acting on the object. 

Example:

Consider a person with a mass of 60 kg:

On Earth, the gravity is strong (9.8 m/s²), so their weight is (60 X 9.8), ie., 588 Newtons (N).

On the Moon, the gravity is only about 1.6 m/s² (roughly one-sixth as strong as Earth). Their mass is still 60 kg, but their weight drops to roughly 98 N from 588 N.

Rice Bag Example:

When you buy a 50 kg bag of rice, the label is actually showing you its mass, not its physical weight in Newtons. So, the weight can change when you travel to a place where the gravitational force is weak.

Even though everyday language uses the word "weight," science and commerce treat it differently.

In real life, Mass is the focus. The manufacturer tells you exactly how much physical rice (matter) is inside the bag.

 

The kilogram (kg) is strictly a unit of mass. If it were a true measurement of weight in physics, it would be labeled in Newtons (N), not in Kgs.

So, in daily life, "to weigh" simply means to put something on a scale.
Because Earth's gravity is relatively constant everywhere we shop, society uses the terms interchangeably.

What the Rice Bag Measures in Physics:

If you want to look at that 50 kg bag of rice through a strict physics lens, the two concepts split:

Its Mass is exactly 50 kg. This stays the same whether you buy the rice in New York, on top of Mount Everest, or on Mars.

Its True Weight is approximately 490 Newtons.
This is calculated by multiplying the mass (50 kg) by Earth's gravity (9.8 m/s²). It will weigh less on a mountaintop or on the Moon.

References:

https://byjus.com/physics/mass-and-weight

https://en.wikipedia.org/wiki/Mass_versus_weight

https://www.vedantu.com/physics/measurement-of-mass-weight

Save Earth's Resources

 "Let Us Save Our Earth's Resources and Contribute to Universal Happiness"

The United Nations General Assembly, in its resolution 66/281 of 12th July 2012, proclaimed 20th March to be celebrated as the International Day of Happiness, recognizing the relevance of happiness and well-being as universal goals of life for the sustenance of human beings worldwide. It also advocated for a more inclusive, equitable, and balanced approach to economic growth that promotes sustainable development, poverty eradication, happiness, and the well-being of all peoples.

To achieve this goal set by the United Nations, goods and services must be available to every member of society. Goods are available only when you produce them. Production and Manufacture of goods involve the utilization of raw materials and natural resources mined or drilled from the earth. 

We are well aware that resources are neither unlimited nor abundant at any given time or place. The available resources are limited in number or quantity to meet the needs of the world's large populations. Additionally, while the population is growing rapidly, resources are being exhausted day by day.

Therefore, it becomes necessary to find a solution to the endless depletion of resources. Managing our consumption and reducing waste are the most effective ways to extend the availability of resources for humanity. Other options, such as exploring new parts of the universe for additional resources or uncovering untapped lands on Earth, are not practical.

Distinguish Between Necessities, Comforts, and Luxuries

One should try to bifurcate wants or desires into necessities, comforts, and luxuries.

Necessities are those without which you can't lead your life. You need a home or shelter. You need food. You need clothes to wear. These are necessities. You can't live without them even for a period.

Comforts are those that provide relief and help you lead your life smoothly. A dining table, a mixie/grinder, a motorcycle, a computer, a TV, etc., are examples of comforts that aid your daily life. But you can live even without them.

Luxuries are lavish expenses. A posh bungalow, a deluxe car, a large LCD TV, expensive furniture, expensive clothes, and beauty parlour visits are all examples of luxurious spending.

So, one should try to locate their real necessities and mostly stick to them, along with some of the comforts that they think reasonable, and avoid indulging in luxurious spending.

Take a Look at People Around You

If you are sensitive enough to take a look at the real world around you, you will realise the seriousness of the problem.

There are so many poor and helpless people around you who live in wretched conditions. 

They lack even the dire necessities of life, whereas we live in a comfortable house, eat expensive food, wear expensive dresses, and move in cars. 

But those poor neighbors do not have enough food to eat, wear dirty, torn, or worn-out clothes, and walk long distances to earn their bread.

This is happening because of the neglect of those sections of society by our authorities. Instead of contributing to the welfare and development of such sections, we are indulging in satiating our desires. We could bring their conditions to the notice of the administrators. We never think of their desires or dreams. They are also human beings like us and have the same desires and dreams as we do. But we do not like to realise this fact and reality. We simply ignore them and pretend to be unaware.

If only we could harness our desires and conserve resources, we could allocate those resources to improve their well-being and secure the future for upcoming generations. These vulnerable people could be provided with jobs and welfare programs to help them meet some of their urgent needs.

Curtail Your Spending Habits and Contribute to the Growth of the Economy

How to Save Resources

Save Water 

Be conscious of unnecessary water wastage. Do not leave the tap running while brushing your teeth or cleaning the utensils. You can install water-saving nozzles on your taps to reduce water flow, resulting in lower consumption. Shower baths are good for saving water.

Save Energy 

Electricity consumption also needs to be saved, as there is a significant shortage of production in this sector. Switch off the lights and fans whenever it is not necessary. Develop the habit of switching off before leaving the room for more than one or two minutes. ACs and TVs should also be used only when there are people there. Whenever there is daylight available, don't use lights. Fans and coolers are also not necessary when there is no heat.

Save Fuel

While cooking, use pressure cookers as far as possible to cook any kind of food. Only topping and spicing can be done in other bowls or pans. This practice saves a lot of fuel. Further, keep everything ready before lighting the stoves or burners.

Curtail Spendings

Each month, try to keep some portion of your earnings for saving and investment. In this way, you can curtail your spending habits. Your savings are the seeds for the growth of the economy. Remember this fact always. Even if you can save 1% of your income, it makes a lot for the economy.

Indulge in Charity Works

You can also indulge yourself in acts of charity, contributions, and donations to welfare funds that work for the social well-being of people around you. There are so many helpless people all around you with insufficient food, education, or medical facilities. So, your donations to such organisations can reach out to the rescue these poor classes of society.

Tax Year and Key Points For ITR Filing: Tax Year 2026-27

From 1st April 2027, the existing terminology of "Assessment Year" and "Financial Year" becomes void. They are replaced by a single term, "Tax Year".

For the 2026-27 tax year, you will file your ITR on or before July 31, 2027, if you are a salaried individual, pensioner, student without business income, or anyone else not subject to tax audit.

Those subject to Tax Audit have (time) until August 31.

The following are some of the salient features I observed for Tax Year 2026-27 onward.

Tax Filing Deadlines and Points to Note for "Tax Year 2026-27"

ITR due date/deadline: 

The due date for filing income tax returns is extended from 31 July to 31 August for non-audit business/professional taxpayers and partners of non-audit firms. For non-business assessees, the 31st July due date continues unchanged.

ITR-U (Updated Return) due date: 

Taxpayers can file an updated return even after receiving a reassessment notice, within the time allowed in that notice. This is allowed on payment of tax, interest, and an additional 10%, and the disclosed income will get immunity from under-reporting/misreporting penalty.

Revised ITR Filing: 

The time limit for filing a revised return has been extended from 9 months to 12 months from the end of the relevant year (or before assessment, whichever is earlier). 

However, if the revised return is filed after 9 months, a fee of Rs. 1,000 (for income up to Rs. 5 lakh) or Rs. 5,000 (for other cases) will be payable.

Quoting of PAN is Mandatory on Purchases: 

Section 262(10)(c) is amended to allow the CBDT (Central Board of Direct Taxes) to mandate quoting of PAN even for non-business/non-professional transactions. This aligns the ITA 2025 with the existing provisions of the ITA, 1961. For example, buying jewellery or other goods above Rs 2 lakh needs a PAN number.

Loss in ITR-U (Updated Return Filing for Corrections in Loss): 

The Finance Bill 2026 proposes that an updated return will be allowed even if the original return was a loss return, provided the updated return reduces the loss amount. This change enables voluntary correction, as reduced losses result in higher taxable income.

Key Changes in Income Tax Forms

Form 15G/H is merged and unified into Form 121

Form 16 is now Form 130

Form 26AS is Form 168

Tax Audit Forms 3CA, 3CB, and 3CD are merged into a single Form No. 26.

Important Changes in Tax Return Filing for AY 2026-27 (FY 2025-26) and Onward

What are the biggest changes to tax deductions this year, and how do they affect me?

Please remember that AY refers to the Assessment Year in taxation, not to the Accounting Year.

Accounting Year is known as the Financial Year (FY)

Important Changes in the Income Tax Act and Tax Filing

1) New Legislation: The Income Tax Act, 2025, replaces the 1961 Act starting April 1, 2026.

2) Deadline Changes: The filing deadline for non-audit business cases has been extended from July 31 to August 31. For Business entities and audit-mandated firms, the last date is 31st July 2026.

3) Terminology Shift: The new Act is moving toward the term "Tax Year" instead of "Assessment Year" for future filings.

4) Introduction of a simplified New Tax Regime, which will become the default Tax Regime from Financial Year 2026-27. So, if you prefer to be taxed under the Old Regime, you should voluntarily choose it each year. Otherwise, you will be taxed by default under the New Regime (if you forget to choose any particular year) and there will be no trace back to the Old Regime.

There is no change in the deadline for the salaried class. The last date, in their case, is 31st July, 2026 for Financial Year 2025-26.

For the 2025–26 filing season (income you earned in 2025-26), the biggest changes in deductions are higher standard deduction amounts, a much larger SALT (state and local tax) cap, several new or expanded special deductions, and the continued emphasis on the “New” simplified tax regime versus the traditional deduction-heavy regime.

The impact depends on your income level and whether you itemize or use the standard deduction.


For Indian residents, most changes in 2026 are about regime choice and gradual restructuring of deductions, not about big new individual deduction sections.

The new tax regime under section 115BAC continues as the default with simplified slabs and limited deductions, while the old regime with popular deductions like 80C (investments), 80D (health insurance), and 10(10D) (life insurance maturity) remains available if you opt for "Old" instead of the default "New Regime".

For Tax Year 2027-28 (Income earned during 2026-27)

Policy discussions and draft rules for FY 2026–27 point toward consolidating many scattered exemptions and deductions into fewer, broader categories over time, with an explicit push to make more people stay in the new regime. The final decisions are still under process.

Points to Consider While Filing the Return for AY 2026-27 (Income During FY 2025-26)

If you usually claim a lot of deductions (EPF/PPF/ELSS under 80C, medical premiums under 80D, home loan interest under 24(b), etc.), you may still save more by staying with the old regime for now, but you need to compare both regimes each year.


If your salary structure is simple and you don’t invest heavily just for tax saving, you may pay less tax or file more easily in the new regime, since rates are lower and compliance is lighter, even with fewer deductions.


From April 2026, some interest deductions against dividend and mutual fund unit income are being withdrawn, which can slightly increase tax if you borrow to invest.

Revised Return Filing Rules and Deadlines

 Under the current Income Tax Act of India, the revision window for filing a revised Income Tax Return (ITR) under Section 139(5) is as follows: 

1. The Revision Deadline (As of AY 2025-26)

A revised return must be filed within the (below-mentioned) time frame, whichever is earlier: 

• i) December 31st of the relevant Assessment Year (AY). 
• ii) before the completion of the assessment by the Income Tax Department, if the assessment is done earlier. 

Example: 

For the Financial Year (FY) 2024-25, the Assessment Year is 2025-26. The last date to file a revised return is 31 December 2025, provided the assessment is not completed before that. If the assessment is done earlier, say within September 2025, the revised return is to be filed within that period.

Note:

So, if you have missed that opportunity to file a revised return (for any mistakes/omissions), you can no longer file a Revised Return. But, there is a chance to file an Updated Return, which is explained at the bottom of this post.

2. Important Rules for Revision 

• Eligibility: You can revise your return if you discover any error or omission in your original ITR.
• Late Filed Returns: A belated return (filed after the original due date) can also be revised within this timeframe. 
• Multiple Revisions: There are no restrictions on how many times a return can be revised, as long as it is submitted by the deadline. 
• Original Return: The revised return completely replaces the original return. 

What to Do if I Miss the Deadline? 

If the 31st December deadline is missed, you cannot file a regular revised return. 

However, you can file an Updated Return (ITR-U) under Section 139(8A) within 24 months from the end of the relevant assessment year, subject to payment of additional taxes/penalties. 

Future Changes for Revised Return Filing (Budget 2026 Proposal) 

According to recent announcements in the Budget 2026 (for FY 2025-26 onwards), the deadline for filing revised returns is proposed to be extended to 31st March of the Assessment Year (i.e., 12 months after the end of the financial year, instead of 9 months), with a nominal fee applied after 31st December. 

Note: 

For the Financial Year 2024-25, the 31st December 2025 deadline still applies, which already expired on 31st December 2025. So, you should file an Updated Return (not the Revised Return). 

For the Financial Year 2025-26, the deadline allows you to submit Revised Returns till 31st March 2027(if duly passed and enforced by the IT Department) by paying a nominal fee for the period 1st January to 31 March 2027.

PAN Card- How to Apply and Documents Required for PAN Application

 Online PAN card application for Indian citizens involves filling out Form 49A and submitting it on the Protean e-Gov Technologies website (formerly NSDL) or/alternatively on the UTIITSL portal (https://www.pan.utiitsl.com/PAN/), paying fees (approx. ₹91 + GST), and an Aadhaar-based e-KYC for a paperless process.

 

You can opt for "Submit through scanned images" if you are not okay with e-KYC.

UTIITSL and Protean (formerly NSDL) are both authorized agencies for PAN card services in India, offering equally valid, government-accepted documents. Protean is known for strong digital infrastructure and a larger network, while UTIITSL (often) provides faster processing and wider physical, center-based support.

Key Differences: Protean vs UTIITSL 

Protean eGov Technologies (formerly NSDL):

•  Highly digital with a vast network of 73,000+ TIN-FC centers. (Tax Information Network Facilitation Centers authorised by the Income Tax Department of India.
• Online applications, quick e-PAN generation, and comprehensive digital services.
• Can process a large volume of PAN applications simultaneously.

UTIITSL (UTI Infrastructure Technology And Services Limited): 

• Physical, on-the-ground support with a strong presence in smaller cities. 

• Best for: Applicants preferring physical centers for assistance. 

• Speedy and often reported to have slightly faster processing times.

Here is the link for Protean e-Gov Technologies Online Pan Card Services platform.

An e-PAN is issued via email within two days, and the physical card is sent by post. You may download an instant e-card after successfully submitting your application.

Key Steps for Online PAN Application: 

These are the processes involved in applying for a PAN through Protean services-

• Registration: Visit the Protean (formerly NSDL), select 'New PAN - Indian Citizen (Form 49A)', and fill in personal details in the form. 

• Submission Mode: Choose between these two choices- 

1) 'Submit digitally through e-KYC & e-Sign' (paperless, no documents needed) or 

2) 'Submit scanned images through e-Sign' (requires uploading photo, signature, and documents). 

If you opted for the first one, ensure your Aadhaar is linked with your registered mobile, as an OTP will be sent to that mobile. So keep the mobile and the Aadhaar Card with you. 

• Submission is done through Aadhaar-Based e-KYC: Enter Aadhaar details for authentication. The photo on the Aadhaar card can be used for the PAN card. 

• Details & Payment: Fill in the details for payment mode, then pay the application fee (around ₹91 for Indian addresses). 

• Verification: E-verify the application using the OTP sent to the Aadhaar-linked mobile number. 

• Acknowledgement: A 15-digit acknowledgement number will be generated to track the status. 

• Processing Time: An e-PAN is typically sent via email within 2 days, while the physical PAN card will be dispatched (more or less) in 15 days.

You may download the receipt and keep it for reference till then.

Documents Required (for non-eKYC method): 

• Proof of Identity: Aadhaar card, voter ID, passport, or driving license. 

• Proof of Address: Aadhaar card, utility bills, or bank account statement duly printed on the stationery of the bank with their logo and address of the branch and containing the signature of the issuing authority with date, seal, and designation. 

• Proof of Date of Birth: Birth certificate, Aadhaar card, or high school/ matriculation certificate.

For an exhaustive list of valid/acceptable documents, you may visit this link

Note:

For immediate needs, an Instant e-PAN can be generated via the Income Tax e-Filing portal (https://www.incometax.gov.in/iec/foportal/help/how-to-generate-instant-e-pan), using your Aadhaar card, in a matter of minutes. 

Tax Residency Certificate: How to Apply and Procure Form 10FB

 Form 10FA is an application to request a Tax Residency Certificate from the Income Tax Department. After scrutiny and approval, the TRC is issued in Form 10FB by the tax department.

Purpose of Tax Residency Certificate (Form 10FB)

To prevent double taxation, Sections 90, 90A, and 91 provide taxpayers with options to claim benefits and pay tax on their foreign income only once. Both tax credit/refund and relief are applicable, depending on the presence (or absence) of a DTAA with the country/organisation, or the nature of the business of the applicant with that entity. DTAA stands for the Double Taxation Avoidance Agreement under Section 90 of the Indian IT Act.

A tax residency certificate is mandatory for obtaining relief from tax being deducted by foreign agencies (to avoid duplicate tax deductions) in which you have certain interests. The certificate (Form 10FB) is provided after your application gets approved by the department. It may take two to four weeks, depending on your activities.

Filling out and submitting the application form (10FA) typically takes 15 to 30 minutes, provided you have all the necessary details and supporting documents ready. The process is straightforward and requires basic information such as PAN, address, and the financial year for which the certificate is needed.

Factors Affecting Time and Process 

 

1) Procedure: 

The time depends on having the necessary documents ready, such as a PAN, proof of residence, and details of the income source, all of which must be readily available. As proof of residence, you can provide the recent (last month's) electricity bill. Sometimes, the bills bear the builder's name or the owner's name. In such circumstances, you need to support the bill with a sale deed or rental agreement (if a tenant).  

2) Document Upload: 

You will need to upload supporting documents in PDF or ZIP format (max size 5MB each). 

3) Verification: 

After filling the form, you must verify it using an OTP sent to your registered mobile and/or email, or via digital signature (DSC). 

4) Processing Time: 

While the filing time is short, obtaining the Certificate of Residence (Form 10FB) after submitting Form 10FA can take 2 to 4 weeks. 

The Tax Residency Certificate is valid for the year for which you apply. So, you should seek a fresh certificate each year if you are in need of it.

Steps to Complete Form 10FA Online 

1. Login: Log in to the Income Tax e-Filing portal.

 

If you don't have an account on the Income Tax Portal, you need to create one or use other offline methods as mentioned at the end of this article. To create an account, you should provide your PAN number, mobile number, and other required details. You should also link your Aadhaar Card to use the services.

2. Navigate: Go to 'e-File', 'Income Tax Forms', and click 'File Income Tax Forms'. 

3. Form Selection: Search for and select Form 10FA. 

4. Fill Data: Enter personal details, PAN, address, and financial year details. 

5. Upload Documents: Upload supporting documents. 

6. Verify & Submit: Verify using OTP (mobile/email) and submit.

You will be notified when the certificate is ready for download.

Obtaining TRC through Offline Mode

If you find it difficult to procure the certificate through an online application, you can take the services of any Tax Consultant or Chartered Accountant. They may charge some nominal fees for this work. You will have to provide the details and the documents necessary for this purpose. ClearTax is a consultancy firm that offers these services, as per my information. They can do all your income tax jobs.

Do You Know? Income Tax Department Indulges in NUDGE Awareness Campaigns

In common usage, a nudge means the act of pushing your friend/neighbor with the elbow. It is a way of drawing his attention to something that you want to. This act of pushing is adopted by our (Indian) Income Tax Department to alert taxpayers to rectify their mistakes before issuing any notices.

The NUDGE in Indian Income Tax stands for "Non-Intrusive Usage of Data to Guide and Enable". It is a campaign by the Central Board of Direct Taxes (CBDT) that uses advanced data analytics to identify potential discrepancies in a taxpayer's filed return and encourages them to voluntarily correct the errors.

According to TOI's article (linked at the bottom) dated December 25, some taxpayers received these SMS's/emails. 

Key Aspects of the NUDGE Campaign:

Advisory Nature: 

The communication (via SMS and email) is advisory and not a formal legal notice or the start of an intrusive investigation. It reflects a "trust-first" approach by the tax department to promote voluntary compliance.

Data-Driven: 

The campaign utilises data analytics and information received from various sources, including international information exchange agreements (such as AEOI, CRS, and FATCA), to identify high-risk cases.

Specific Issues: 

The campaign targets particular issues, such as:

• Ineligible deductions or exemptions claimed (e.g., bogus donations to unrecognised political parties).
• Incorrect or invalid Permanent Account Numbers (PANs) of donees or other entities.
• Non-disclosure or underreporting of foreign assets and foreign source income in the ITR's Schedule FA and Schedule FSI.
• Other issues of importance.

What to Do When You Receive a Nudge Message 

Taxpayers who receive a NUDGE message are advised to review their Income Tax Returns (ITRs) for discrepancies and, if necessary, file a revised return within the specified deadline (e.g., by December 31 for the relevant assessment year) to avoid potential penalties or a detailed investigation later.

Taxpayers are advised to carefully verify all deductions and exemptions claimed on their returns against supporting documents to ensure accuracy and compliance.

If discrepancies are identified, taxpayers should correct the figures and file a revised return on or before December 31 to avoid penalties, additional tax liabilities, or further scrutiny by the department.

Individuals whose claims are genuine and in accordance with the law do not need to take any further action. 

However, they may retain documentation in case verification is requested by the department.

Key deductions under scrutiny include House Rent Allowance, donations to political parties, foreign source receipts/payments, and exemptions under the Double Taxation Avoidance Agreement.

We should note that the NUDGE initiative is part of the department’s trust-first approach, which aims to provide taxpayers with an opportunity to voluntarily correct errors in their returns without facing immediate enforcement action. So, we should be thankful and appreciate their cooperation.

For some more news, please read this article from The Times of India dated December 25, 2025.

What is AIS in Income Tax Returns and How it Differs from Form 26AS

A sample of the front page

 An AIS, or Annual Information Statement, is a detailed report introduced by India's Income Tax Department. 

It enables a consolidated view of a taxpayer's financial transactions executed during a year, aiming to encourage voluntary compliance and assist in the pre-filling and submission of Income Tax Returns (ITR). 

This auto-generated statement is available on the Income Tax Portal. This information is compiled automatically by the Tax Department from data collected from various third-party entities that are legally mandated to report financial transactions associated with a taxpayer's Permanent Account Number. 

The AIS contains two Parts- A (providing general information of the taxpayer) and B (financial transactions done by or related to him).

The length of the statement depends on the volume of transactions mentioned under 57 categories of income and expenses in Part B.

Key Details and Features

1. Comprehensive Data Compilation

The AIS includes a broad range of information reported by various entities (like banks, employers, mutual funds, stock exchanges, etc.) using your Permanent Account Number (PAN).

Even the LIC and PF organisations provide their statements regarding your premiums, contributions, etc., to the Tax Department.

 The data thus provided includes:

Salary, interest (from savings accounts, FDs, etc.), and dividend income, if any.

LIC premiums paid in a year and maturity/claims paid.

PF contributions and funds drawn during the said year.

Details of Securities and Mutual Fund transactions.

High-value transactions involving property purchases/sales and large cash deposits/withdrawals.

Foreign Remittances and purchases of foreign currency.

Details of tax payments like TDS, TCS, advance tax, and self-assessment tax.

Any other financial transactions executed during that year with other entities.

2. Taxpayer Information Summary (TIS): 

The AIS is accompanied by a simplified summary called the TIS, which provides an aggregated, category-wise view of your financial data. This summary enables the calculation of Income Tax dues and the balance amount of tax payable. 

The derived value from TIS is used for pre-filling your ITR.

3. Feedback Mechanism for Rectification and Claims

Taxpayers can submit online feedback if they find any incorrect, duplicated, or unfamiliar information in the AIS. 

This feature helps in reconciling data and ensures accuracy before filing the ITR.

4. Accessibility and Available Formats for Download

The AIS can be accessed via the official Income Tax e-filing portal (navigating to the Annual Information Statement under the "Services" tab).

It can be downloaded in various formats, including PDF, JSON, and CSV. 

A mobile app, "AIS for Taxpayer," is also available and can be downloaded from the Google Play Store or the Apple App Store.

AIS vs. Form 26AS

AIS is an extension and a more detailed version of the traditional Form 26AS. While Form 26AS primarily focuses on TDS/TCS details, AIS captures a much wider array of financial information, often including transactions where no tax was deducted. 

Form 26AS is the old format, which has been revamped and enhanced into a comprehensive format type now designated as the Annual Information Statement.

Form 26AS may become obsolete in due course.

Importance of AIS for Taxpayers

Reviewing your AIS is crucial before filing your ITR to ensure all income sources are accurately reported, which helps in:

• Avoiding omissions or under-reporting of income
• Minimizing the risk of receiving tax notices from the Income Tax Department
• Ensuring that the tax credits claimed match the data available to the tax authorities. 

You can access your AIS from the IncomeTax Portal or through the mobile app.