Commerce

The Finance Bill, 2019 has proposed a new TDS provision in the form of newly introduced section i/ e 194N. The section aims at curbing the growth of cash transactions in the small business platforms. It also lines up perfectly with the NDA policy of promoting a less cash economy. The section proposes a TDS equal to 2% on aggregate withdrawals exceeding 1 Crore in a Previous Year.

The global COVID-19 pandemic has significantly impacted higher education, prompting a necessary shift in traditional learning methods. This case study investigates the adaptive learning strategies employed by undergraduate students in the aftermath of the pandemic and examines their association with academic resilience. The study, conducted in a post-COVID-19 academic landscape, utilizes a qualitative research design, employing interviews, surveys, and academic performance metrics to gather comprehensive data. The primary focus of the research is to comprehend the diverse adaptive learning mechanisms adopted by undergraduate students in response to the challenges presented by the pandemic. These adaptive strategies encompass technological innovations, online learning tools, time management, and mental health coping mechanisms. The study also explores the correlation between these adaptive strategies and the cultivation of academic resilience, defined as the capacity to persist and excel despite academic adversities. The insights derived from this case study hold significance for educational institutions aiming to enhance the post-pandemic learning experience. By comprehending the dynamics between adaptive learning strategies and academic resilience, educators and administrators can tailor support systems to nurture a more resilient and adaptable student body. Ultimately, this research contributes to the ongoing discussion on the transformation of higher education following global disruptions, providing valuable insights into the evolving nature of student learning in a post-COVID-19 era.

This paper delves into the policies implemented by the Government of India and accepted by the Northeastern state governments to foster regional development. The focus is on various sectors, including industrialization, agro-industry, farming, transportation, employment, and the overall economy. These initiatives are driven by state-level administration, highlighting the importance of local participation. Since 1971, the North Eastern region has been under the purview of the North Eastern Council (NEC), an instrumental organization for coordinating development efforts in the region. The Government of India has also dedicated a special ministry to emphasize its commitment to the area's growth. Financial grants are allocated to all eight Northeastern states to support development projects. This paper reviews the incentives provided by the Central Government, analysing the evolution of the business landscape over the past two decades. It examines the region's role in revenue generation, explores tax incentives, and encourages investment by both public and private authorities. A central focus of this study is local employability, underscoring the need for job creation and economic opportunities for the region's residents. The Northeastern region of India, with its diverse cultures and abundant resources, presents a unique set of challenges and opportunities. Effective policy implementation, intergovernmental coordination, and private sector engagement will be crucial in realizing the sustainable economic and social development of this region.

This paper delves into the policies implemented by the Government of India and accepted by the Northeastern state governments to foster regional development. The focus is on various sectors, including industrialization, agro-industry, farming, transportation, employment, and the overall economy. These initiatives are driven by state-level administration, highlighting the importance of local participation. Since 1971, the North Eastern region has been under the purview of the North Eastern Council (NEC), an instrumental organization for coordinating development efforts in the region. The Government of India has also dedicated a special ministry to emphasize its commitment to the area's growth. Financial grants are allocated to all eight Northeastern states to support development projects. This paper reviews the incentives provided by the Central Government, analysing the evolution of the business landscape over the past two decades. It examines the region's role in revenue generation, explores tax incentives, and encourages investment by both public and private authorities. A central focus of this study is local employability, underscoring the need for job creation and economic opportunities for the region's residents. The Northeastern region of India, with its diverse cultures and abundant resources, presents a unique set of challenges and opportunities. Effective policy implementation, intergovernmental coordination, and private sector engagement will be crucial in realizing the sustainable economic and social development of this region.

Conflict resolution processes often necessitate delicate ethical considerations to achieve sustainable and equitable outcomes. This paper explores the multifaceted dynamics of ethical decision-making in conflict resolution, focusing on the intricate interplay between values, trust, and fairness. Drawing upon ethical theories and principles, as well as empirical research, the paper examines how conflicting parties navigate ethical dilemmas to build trust and promote fairness in resolution processes. It analyses the role of values such as integrity, respect, and justice in shaping ethical behaviour and decision-making among mediators and conflicting parties. Furthermore, the paper explores strategies for fostering trust and transparency in conflict resolution, while upholding ethical standards and ensuring equitable outcomes for all stakeholders. By elucidating the ethical foundations of conflict resolution, this paper contributes to a deeper understanding of the importance of values, trust, and fairness in achieving effective and sustainable resolutions to conflicts. Conflict resolution processes often necessitate delicate ethical considerations to achieve sustainable and equitable outcomes. In addition to exploring the ethical dimensions of conflict resolution, this paper delves into the impact of cultural and contextual factors on ethical decision-making processes. It investigates how cultural norms, societal values, and power dynamics influence the perception of fairness and trust among conflicting parties, shedding light on the complexities of navigating ethical dilemmas across diverse cultural landscapes. Furthermore, the paper examines the role of empathy and emotional intelligence in fostering ethical communication and understanding during conflict resolution processes. By considering these nuanced factors, this paper offers a comprehensive framework for practitioners and policymakers to enhance the ethical integrity and effectiveness of conflict resolution efforts. Through case studies and practical insights, it demonstrates the importance of adopting a culturally sensitive and empathetic approach to conflict resolution, thereby advancing ethical standards and promoting sustainable peacebuilding initiatives globally.

This research paper aims to investigate the approaches and effectiveness of integrating financial literacy education into school curricula across different countries. The study will analyse the existing financial literacy programs embedded in school syllabi, exploring the curriculum structures, teaching methods, and the impact on students' financial knowledge and behaviour. By comparing global practices, the research aims to identify successful models and potential challenges in incorporating financial literacy education at the school level. The findings will contribute to the ongoing discussion on enhancing financial literacy among students and shaping future policies in education. In addition to analysing the existing financial literacy programs, this research will delve into the underlying principles guiding these programs and their alignment with broader educational objectives. It will explore the pedagogical strategies employed, such as experiential learning, interactive workshops, or multimedia resources, to engage students effectively and foster a deeper understanding of financial concepts. Furthermore, the study will investigate the role of teachers and educators in delivering financial education, examining their training, expertise, and resources available to support effective instruction. It will also consider the involvement of external stakeholders, such as financial institutions, government agencies, or non-profit organizations, in supplementing classroom learning and providing real-world applications of financial knowledge. Moreover, the research will assess the impact of financial literacy education on students' attitudes, behaviours, and long-term financial outcomes. This includes evaluating changes in savings habits, investment decisions, debt management skills, and overall financial well-being. By conducting a comparative analysis across diverse cultural, economic, and educational contexts, the study aims to uncover insights into the contextual factors influencing the effectiveness of financial education initiatives.

Urbanization significantly impacts water resource management, necessitating improvements in water storage infrastructure to meet the growing demands of expanding urban populations. This paper examines the challenges and opportunities associated with enhancing water storage bodies in urban areas, specifically focusing on Pune city. As Pune expands, traditional water storage systems, including lakes, reservoirs, and aquifers, face increased strain due to higher water consumption and environmental changes. The study explores advanced hydrological modeling, smart water management systems, and innovative engineering solutions to address these challenges. Techniques such as rainwater harvesting, aquifer recharge, and the construction of artificial lakes are discussed as viable methods for increasing water storage capacity and ensuring sustainable water supply. Additionally, the integration of green technologies and retrofitting existing infrastructure with permeable pavements, green roofs, and bio-retention systems are evaluated for their effectiveness in urban settings. By providing a comprehensive analysis of current practices and proposing innovative solutions, this research aims to contribute to the development of resilient and efficient water storage systems that support sustainable urban growth in Pune.