NTA UGC NET 2019 General paper one full free notes for logical reasoning

Unit VI - Logical Reasoning

Pramanas:

The word "Pramana" is a sanskrit word means "means of knowledge" or "source of right knowledge" or "proof" or "means of acquiring the right knowledge". It is also referred as 'epistemology' in Indian philosophies. It is a key factor of study in Hinduism, Buddhism, and Jainism.

Knowledge of anything or the existence of an object takes place in our mind. The mind becomes conscious about knowledge of various objects from which the right and valid knowledge can be obtained. Pramanas focuses on how the right knowledge can be acquired or how a person obtains accurate and valid knowledge of the world.

Pramana forms one part of triputi or trio concepts which are as follows:

• Pramata - the subject or the knowledge.
• Pramana - means of acquiring the knowledge.
• Prameya - the object or the knowable.

In Yoga sutras, Patanjali categorizes the activities of the mind into five vrittis (i.e., fluctuations of mind). The Pramana is considered as the 'first vritti'.

In Buddhism, Pramana is referred to as 'Pramanavada'.

The science and the study of pramanas is called 'Nyaya'.

According to Hindu philosophy, there are six categories of pramanas.

1. Pratyaksha - 'Perception' - acquiring the knowledge by means of sense.
2. Anumana - 'Inference' - acquiring the knowledge from logical conclusion.
3. Upamana - 'Comparison' - obtaining  the knowledge by analysing the similarities or means of having the knowledge of a object by analysing the similarities with another object which provides knowledge of the relationship between the two objects.
4. Shabda/Sabda - 'Verbal testimony' - obtaining knowledge from words ( spoken or written).
5. Arthapatti - 'Implication' - postulation or presumption of a fact to support a known or well-established fact.
6. Anupalabddhi - 'Non-apprehension' - non-existence of a thing is understood by its non-perception.

In Hinduism:

The Hindu philosophy accepts different kinds of pramanas. In general, 

• Advaita Vedanta School of Hinduism accepts all the six pramanas as a valid and reliable source of knowledge.
• Mimasa School of Hinduism also accepts all the six pramanas as a valid source of knowledge.
• Sankhya or Samkhya School of Hinduism accepts only three pramanas: Pratyaksha, Anumana and Shabda/Sabda.
• Nyaya School of Hinduism accepts four pramanas: Pratyaksha, Anumana, Upamana, and Shabda/Sabda.
• Carvaka School of Hinduism accepts only one pramana, i.e., Pratyaksha as a reliable source of knowledge.
• Vaisheshika School of Hinduism accepts two pramanas: Pratyaksha and Anumana.

In Buddhism:

In general, Buddhism accepts only two pramanas: Pratyaksha and Anumana. Buddhists accepts only their own texts called "Agama" as a valid source of religious knowledge. Two most important scholars of pramana in Buddhism are 'Dignaga' and 'Dharmakirti', author of 'Pramana-Varttika'.

The six pramanas are explained as follows :

Pratyaksha:

Pratyaksha means 'perception', i.e., obtaining knowledge by means of sense.
Traditionally, Pratyaksha can be obtained in four ways:

• Indriya Pratyaksha - Sense perception
• Manas Pratyaksha - Mental perception
• Svadana Pratyaksha - Self-consciousness
• Yoga Pratyaksha - Super-normal intuition

 There are two types of pratyaksha.

• Direct or External Perception (Pratyaksha): It is also called 'Anubhava' (experience). Direct pratyaksha refers to cognition of the sense objects by means of sense organs. In other words, knowledge takes place when the sense organs has direct contact with their sense objects. (ears - sound, skin - touch, nose - smell, tongue - taste, and eyes - form).
• Indirect or Internal or Remembered Perception (Pratyaksha): It is also called 'Smriti'. Remembered pratyaksha means cognition of knowledge based on memory. For example, After we have known how a white lily flower looks like, this will get added to our memory; whenever we see any white coloured flower, our memory insists us to define it as 'lily'.

Pratyaksha can also be divided into another two types:

• Discriminate perception - It is also called 'Savikalpa' - perception of a object by observing its distinguishing features.
• Indiscriminate perception - It is also called 'Nirvikalpa' - perception of a object by not recognizing its distinguishing features.

The remaining pramanas will be explained in the upcoming posts!

Online MCQ Quiz for UGC NTA NET Commerce - Income tax and corporate tax planning| Maximum two attempts| Get a certificate|

Mock MCQ on Basics of Income tax, Residential status and Incidence of tax by ProProfs

NTA UGC NET 2019 General paper one full free notes for teaching aptitude

Unit I - Teaching Aptitude

Teaching - meaning

Teaching is the process of sharing knowledge and information to stimulate the intellectual growth of a person(s). 

Concepts of teaching

Following are the two main concepts of teaching:

• Traditional concept:

       Under this concept, teaching is the process of imparting instructions or information to the learners in a classroom situation. The teacher gives information or shares his knowledge to the learners or students and directs them to learn through memorization and recitation techniques.

• Modern concept:

     Under this concept, teaching is the process in which the teacher, the learner, the curriculum, techniques of teaching, and other variables are organised in a systematic way to achieve the pre-determined goals or objectives. Modern teaching helps learners in developing their critical thinking and analytical thinking skills.

Objectives of teaching

A teacher has to achieve the following objectives of teaching in the teaching session:

• Develop critical and analytical thinking skills.
• Create a friendly and effective learning environment.
• Develop proper course design or content.
• Imparting an adequate knowledge and skills.
• Develop a pedagogical method of teaching to enable effective learning.
• Develop teaching as a ‘teacher-learner' centered activity.
• Develop effective teaching aids and techniques.

Levels of teaching

      Teaching helps the teacher to bring a desirable change in the minds of the learners. Teaching depends on the developmental stages of the learners. Following are the three levels of teaching:

• Memory level 

         It is the lowest level of teaching where the facts, information and laws are imparted or forcibly supplied to the brain of the learners. It is a teacher-centered activity where the teacher presents the learning material or curriculum in an organised way (pre-planned curriculum). It is also called “cognitive teaching”.

• Understanding level

        The teaching at the understanding level is much better and high in quality than at the memory level. The teacher helps the learners to understand the principles and facts and explains to them how these principles can be applied. Understanding level teaching enables both the teacher and the learners to actively participate in developing the curriculum which helps the students to have command over the curriculum. It is also called “teacher-learner” centered activity. It also helps the learners to develop their intellectual thinking or behaviour.

• Reflective level

      It is also called “introspective level of teaching”. It can be attained only after completing the memory level and understanding level. Teaching at the reflective level enables the students to solve the real-life problems based on the knowledge and skills obtained from the teacher. At this level, students have to face a real problematic situation and overcome or solve it using their critical thinking skills. The teacher doesn’t force the learners to acquire knowledge but helps them to develop their capabilities and creative abilities. It is also called “problem-centered teaching”. 

Characteristics of teaching

• Teaching is an art as well as science.
• Teaching is an interactive process.
• Teaching is a social process.
• Teaching brings a desirable change in the behaviour of the learners.
• Teaching develops intellectual skills.
• Teaching is itself a learning process.
• Uses effective instructional materials and aids.
• Teaching is a teacher-learner centered activity.
• Development of active teaching and learning system.
• Development of cooperation among the learners.
• Development of effective and creative classroom communication.
• Understanding students' requirements and hidden talents.

NTA UGC NET 2019 Commerce full free notes for income tax and corporate planning

Unit 10 - Income-tax and corporate planning

Residential status:

(A) Residential status of an individual: (Section 6)

Basic conditions: 

1. An individual is in india for 182 days or more during the relevant previous year.
2. An individual is in india for 365 days or more during the four years preceding the relevant previous year and he/she is in india for 60 days or more during the relevant previous year.

Additional conditions:

1. He/she has been resident in india for atleast 2 previous years out of 10 previous years preceding the relevant previous year.
2. He/she has been in india for atleast 730 days in 7 previous years preceding the relevant previous year.

• Ordinarily resident - An individual is considered as resident in india if he/she satisfies any one of the basic conditions and two additional conditions.
• Non-ordinarily resident - An individual is considered as non-ordinarily resident if he/she satisfies any one of the basic conditions and one or none of the additional conditions.
• Non-resident - An individual is considered as non-resident if he satisfies none of the basic conditions.

Other important points to remember:

• An assessee can be resident in two or more countries at the same time.
• For tax calculation, the residential status of an assessee during the assessment year is not important. Only residential status of the previous year is relevant.
• If the individual is in india only for a part if the day, the calculation is made on 'hourly basis'. If data is not available, then the day of arrival in india and the day of departure from india are taken into account for determining the residential status.
• If an indian citizen goes abroad for employment or as a member of crew of an Indian ship in the previous year or if an Indian citizen or a person of Indian origin living outside india visited india in the previous year, the first basic condition will remain the same. But the 60 days in the second basic condition will be replaced by 182 days.
• A person of Indian origin means if he/she or either of his/her parents or grand parents, was born in India or undivided India. (Grand parents include both maternal and paternal grand parents).
• Residential status of an individual is not fixed in nature. It changes from time to time, i.e., a an individual may be ordinarily resident in one previous year and non-resident in another previous year.
• The residential status of an individual applies to all sources of income in the relevant previous year.
• The object of stay of an individual in india is not important.
• The stay of an individual in India may be continuous and need not be at one place.

(B) Residential status of Hindu Undivided Family (H.U.F) [Section 6(2)] 

1. Resident - The control and management of affairs of HUF is situated wholly or partly in india during the relevant previous year.
2. Ordinarily resident - If the 'Karta' (head of the HUF) satisfies both the additional conditions as an individual, then the HUF is said to be ordinarily resident in India.
3. Non-ordinarily resident - If the 'Karta' satisfies one or none of the additional conditions as an individual, then the HUF is said to be non-ordinarily resident.
4. Non-resident - The control and management of  affairs of HUF is situated wholly outside India during the previous year.

(C) Residential status of Firm, Association of persons (AOP), Body of individuals (BOP) [Section 6(2)] and every other person (Local authority and other artificial judicial persons) [Section 6(4)]

1. Resident - The control and management of its affairs is situated wholly or partly in India during thr relevant previous year.
2. Non-resident-The control and management of its affairs is situated wholly outside India during the relevant previous year.

(D) Residential status of Companies [Section 6(3)]

• Indian company: An Indian company is always a resident in india.
• Foreign company:

1. Resident - The control and management of its affairs is situated wholly in India during the previous year.
2. Non-resident-The control and management of its affairs is situated wholly or partly outside India during the previous year.

Other important points to remember:

• The control and management of affairs indicates the head, controlling and directing power.
• Firm, Association of persons, body of individuals, companies and every other artificial judicial persons cannot enjoy non-ordinarily resident status.

Tax incidence:(Section 5)

Three important points to be remembered for calculating the total income of an assessee:

1. The residential status of an assessee.
2. The place of accrual or receipt of income.
3. The point of time at which the income had accrued or was received.

(A) Indian Income

• Income was received and accrued in  india during the relevant previous year.
• Income was received in india but accrued outside India during the relevant previous year.
• Income was received outside India but  accrued in india during the relevant previous year.

(B) Foreign Income

• Income received and accrued outside India during the relevant previous year.
• Income not received and not accrued in india during the relevant previous year.

Total taxable income of resident/non-ordinarily resident:

1. Income received or deemed to be received in india but accrued in India or outside India.
2. Income accrued or deemed to be accrued in India but received in India or outside India.
3. Income accrued and received outside India.
4. Income received or accrued in India from the business controlled from India or profession in India.
5. Income received or accured outside India from the business controlled from India or professiom in India.

Total taxable income of non-ordinarily resident:

1. Income received or deemed to be received in india but accrued in India or outside India.
2. Income accrued or deemed to be accrued in India but received in India or outside India.
3. Income received or accrued in India from the business controlled from India or profession in India.

Total taxable income of non-resident:

1. Income received or deemed to be received in india but accrued in India or outside India.
2. Income accrued or deemed to be accrued in India but received in India or outside India.

Other important points to remember:

• Income remitted to india during the relevant previous year which was accrued and received outside India during the preceding previous years is not taxable.
• Share of profit from firm in india and past untaxed profits brought to india are exempted from tax.
• Dividend from Indian companies and UTI, etc are not taxable.

NTA UGC NET 2019 General paper one full free notes for Information and Communication Technology

Unit VIII - Information and Communication Technology(ICT)

General Abbreviations:

• CPU - Central Processing Unit
• OS - Operating System
• CU - Control Unit
• ALU - Arithmetic Logic Unit
• RAM - Random Access Memory
• ROM - Read Only Memory
• CD-Rom - Compact Disk Read Only Memory
• PROM - Programmable Read Only Memory
• EPROM - Erasable Programmable Read Only Memory
• EEPROM - Electronically Erasable Programmable Read Only Memory
• HDD - Hard Disk Drives
• RTOS - Real Time Operating System
• NOS - Network Operating System
• DOS - Distributed Operating System/Disk Operating System
• GUI - Graphical User Interface
• JPEG/JPG - Joint Photographic Experts Group
• MPEG - Moving Pictures Experts Group
• PNG - Portable Network Graphics
• BMP - Bitmap
• GIF - Graphics Interchange Format
• TIFF - Tagged Image File Format
• OMR - Optical Mark Recognition
• OCR - Optical Character Reader
• MICR - Magnetic Ink Character Recognition
• CRT - Cathode Ray Tube 
• LCD - Liquid Crystal Displays
• LED - Light Emitting Diodes
• TFT LCD - Thin Film Transistor Liquid Crystal Display
• CAD - Computer Aided Design
• CAM - Computer Aided Manufacturing
• CAI - Computer Assisted Intruction
• CSS - Cascading Style Sheets
• USB - Universal Serial Bus
• SCSI - Small Computer System Interface
• ASCII - American Standard Code for Information Interchange
• IP - Internet Protocol
• TCP - Transmission Control Protocol
• NCP - National Control Protocol
• HTTP - Hyper Text Transfer Protocol
• HTML - Hyper Text Markup Language
• FTP - File Transfer Protocol
• SLIP - Serial Line Internet Protocol
• DNS - Domain Name System
• DSU - Digital Services Unit
• WWW - World Wide Web
• URL - Uniform Resources Locator
• ISDN - Integrated Services Digital Network
• ISP - Internet Service Provider
• PAN - Personal Area Network
• LAN - Local Area Network
• MAN - Metropolitan Area Network
• WAN - Wide Area Network
• E-mail - Electronic Mail
• CC - Carbon Copy
• BCC - Black Carbon Copy
• DVD - Digital Versatile Disk
• POP - Point of Presence
• ISO - Internet Standards Organization
• NMEICT - National Mission on Education through Information and Communication Technology [Project undertaken by the Ministry of Human Resource Development(MHRD), Government of India]
• EduSAT - Education Satellite

NTA UGC NET 2019 Commerce full free notes for income tax and corporate planning

Unit 10- Income-tax and corporate tax planning

Basic concepts:

• "Tax on income other than agricultural income" is imposed and charged by the central government according to entry 82 of union list (list I) of seventh schedule to the article 246 of the Constitution of India.
• The state government is empowered to charge tax on agricultural income as per entry 46 of state list (list II).
• Provisions in income tax are governed by Income tax act, 1961 and supported by Income tax rules, 1962 which are prepared by 'Central board of direct taxes' (CBDT).
• Income tax is one of the major source of income to the central government.
• Agricultural income [Section 2(1A)] - It is fully exempted from tax as per section 10(1).
• Assessment is a process or procedure where the assessing officier determines the income of an assessee.
• Assessee [Section 2(7)] means a person by whom any tax or any other sum of money is payable under the Income tax act, 1961.
• Person [Section 2(31)] includes:

1. an individual  
2. a Hindu undivided family(HUF) 
3. a company 
4. a firm 
5. an association of persons 
6. a body of individuals 
7. a local authority
8. every other artificial juridical person.

• Income [Section 2(24)] includes all such incomes laid down under this act.
• Heads of Income [Section 14] contains:

1. Income from salaries (sec 15-17)
2. Income from house property (sec 22-27)
3. Income from profits and gains of business or profession (sec 28-44)
4. Income from capital gains (sec 45-55)
5. Income from other sources (sec 56-59)

• Gross total income [Section 80B (5)] means the total income of an assessee before any deductions.
• Total income [Section 2(45)] means income remaining after all deductions and income tax is charged on this total income at the prescribed rate.
• Assessment year [Section 2(9)] denotes the period of 12 months starting from 1st April every year and ending on 31st March of the following or next year. The previous year income of an assessee is assessed in the assessment year and tax is calculated at the prescribed rates.
• Previous year [Section 3]  denotes the year in which income is earned. Such income is taxable in the assessment year.