->>SEO Power Strategies

"Link Building "
Your Website In The Least Amount Of Time..."
Pssst…I'm going to let you in on the worst kept secret of search engine optimization:
It's all about getting links to your website.
I'm serious. While on-page factors such as keyword density and title tags are rudimentary techniques that almost every new website has picked up on (quite a difference from three years ago), link building is something that still eludes many webmasters, and for good reason: It involves work.
In fact, search engine optimization is about 90 percent effort and 10 percent experience. You need experience to recognize which keywords are more profitable, which techniques you need to learn in order to get more visitors to your website, etc. etc. After learning all that, it's just a matter of getting down to doing the work itself.

They cut down on the sheer load of work involved and provide intuitive ways for you to use your experience and get the most out of your investments (in this case, your website AND your time!)
I'm going to talk a bit about the techniques you can use to get more links to your website.
There's nothing special about them; they all involve some work, but they all pay off in terms of targeted traffic. In fact, that should be the prime goal of your link building campaign:
Use inbound links to build targeted traffic.
All the strategies mentioned below can be used to get more links to your website. It goes without saying that the more of these strategies you use, the faster you'll be able to get more links.
A common pitfall for most people new to SEO is that they often get sucked in by catchphrases such as ‘the best way to get links to your website' or ‘the top 3 strategies you can use to get tons of links to your website'. The truth is that none of these techniques is the ‘best'. In reality, your website and your business model (in other words, the nature of your website-customer interaction) will determine the most fitting strategies for your linkbuilding campaign.

In fact, when you launch your linking campaign, you'll probably have varying degrees of success with the strategies below. For example, article submissions are a great way to earn more subscribers to your newsletter, while affiliate programs work wonderfully well if you have a decent list of proven products (or a great product). The methods below are not separated in any specific way; I've listed the ‘free' methods first and the paid methods later. Use this list as a reference through your link building campaign, and for best results, mix and match these techniques in the way they suit your website the best.
Just ask...
The traditional way of getting links is to directly ask potential link partners to link to your website. This can be a one-way link or a reciprocal link (more on reciprocal links later). The key factors here are to identify potential link partners and then to contact them and offer either a reciprocal link, an offer to their visitors, or both (we'll cover paid links later).

Finding potential partners is a difficult business. It used to be that you would search on a major search engine like Google or Yahoo for your target keywords, and then check each website in the top 50 or top 100 listings manually, evaluating their similarity to your niche and noting their contact information. This is atedious process, and is fraught with the primary obstacle of most link managers: ‘What if they say no?'

You could make them an offer they can't refuse (which you will, and I'll tell you how) but to improve your chances, use technology to your advantage. As before, use your target keywords to search for the top websites in your niche, but instead of contacting them, use a search engine optimization software to evaluate the back-links of a top website.
The idea here is to find out which websites link to the top competition in your niche – the websites in the top 10 or top 20 results for your target keywords.

The second step is to make the approach, sell the idea, or like I said before, make them an offer they can't refuse. Part of this approach is to ability to write convincingly (you'll find samples online of successful link request emails) and it is something you learn with time – test your link requests by sending different letters and measuring the response and repeating what works.
The other half involves the offer itself – what your website (or you) can offer to the link partner that will compel him/her to link to you. If you're looking for free links, this offer can include a reciprocal link, site-wide links or maybe just the quality of your website content. The idea here is to sell your link even before they visit your website to check if it's worth linking to, and this can only happen if you can the right pitch.

Write an article...

The idea is quite simple. To establish yourself as a knowledgeable expert in your field, you need to be able to project your knowledge beyond your own website. In this case it involves writing articles on a particular topic in your niche, and distributing them to article directories online.
While this is a crude approach, the method can be refined by offering an article to potential link partners – thus providing them with valuable content for their visitors. Article syndication is a powerful tool and if used properly can generate hundreds, even thousands of visitors for you.

A quick search within your niche can help you find article directories where you can position your article, but a better option is to look at content aggregation websites in your niche – sites which regularly post articles from off-site authors. This not only gives you a chance to build your links but also gives your reputation in this field a boost, something that you can leverage in later techniques.

Run an affiliate program...
If you sell a product, or a range of products, or even a membership service, launching an affiliate program is the quickest way to get inbound links. Of course, you'll need to promote the affiliate program beyond your own website, and you can combine the above two techniques to promote not only your website but also your affiliate program.

In addition, if you have an e-product (an e-book or software) and you sell it through a portal like ClickBank, you can be assured that your affiliates are managed directly through their website. In case you want to run your own affiliate script, you can find several for a low price and even some good ones for free.
http://www.easyclickmate.com is a good Clickbank affiliate script...

An affiliate program offers your visitors and potential link partners the chance to make money by doing a little promotion of your product. For other webmasters that could simply involve posting your link or even posting your article promoting your product on their website; a sure bet for getting a link.

Directory submissions / site submissions...
Second-tier directories and niche directories are seriously under-estimated in terms of their impact on your website traffic. If you're just starting out and looking for free traffic, steer clear of the paid listings of Yahoo and ilk and concentrate on smaller hubs. They may not receive hundreds of thousands of visitors every day, but if you can garner 10 visitors a day from one directory, and get 10 or 20 such directories to which you can submit your link, you have a free stream of 100-200 daily visitors for only an hour's worth of work.

The same goes for submitting your website's link on sites that have a ‘links' page and require a reciprocal link in exchange. While this is not the best strategy to get links by, it will help you in the beginning to get some traffic and hopefully, natural links as a result of that traffic.

Paid links...

If you're looking for a high value link (for example a link from a PR 7 page) and your website is fairly new, you're not going to get in through normal means. In this case, the offer involves money, and this can usually be judged through the site's own advertising policies. Search the website for its media kit, or something similar. Alternatively, you can email them asking them about advertising opportunities on their websites.

In this case being direct is the best approach, and will save both your time and theirs.
Of course, the catch here is the amount of money you're willing to pay. Some websites charge a monthly fee, others charge a ‘per impressions' fee (for example, your ad would be shown for 10,000 page views only). In these cases you won't have much room to negotiate if you are just starting out, so it's advisable to shun the big guns and go for the smaller fish – people who won't ask you for too much money and will accept a combination of reciprocal linking, money and some other ‘free method' such as an article submission.

Once your website carries its own weight in traffic and Page Rank, you can target the PR 7 and
PR 8 websites. The advantage of such websites is the sheer amount of traffic they get. A news site in Pakistan gets about 60,000 page views a day. Even on a CTR (click-thru-rate) of 1%, that amounts to 600 visitors a day, or 18,000 visitors a month.


The question is, what will you do with this traffic? The possibilities are endless.

Paid listings...
Similar to paid links, paid directory listings are essentially directory inclusions for your website. For some directories, like Yahoo, this is a yearly arrangement, and even then there is no guarantee of inclusion; your website must pass certain editorial criteria. On other, less known directories, the payment is simply a onetime fee plus a request for a reciprocal link.
In many ways paid listings and links are the ‘extra' tweaks that you give to your online business. Even ifyou have the cash at the start, it's a prudent strategy to pursue free linkbuilding strategies alongside paid methods to ensure that you don't invest too much in your business before it starts to show a profit.

The key to a successful link-building campaign is the consistency of effort you put in. Cut out the hard work in finding link partners (and for that matter, niche directories) by using a linking software such as SEO Elite, with which you can simply plug in the website URL, select your search engine and get a list of all the websites that link to it, the anchor text of those websites as well as their Page Rank. Lists like these, of your top 20 competitors, should be your target link partners during your link campaign.

Link-building is a simple business. All it requires is consistency, and some hard work (which you can eliminate using a simple search engine optimization software such as SEO Elite). And with things being so easy, don't be surprised if you follow these steps and find yourself in the top 10 results for your keyword in
just a few months.
All the best,

Lata Mangeshkar !!!

Lata Mangeshkar (Marathi/Hindi:लता मंगेशकर) (born September 28, 1929) is a singer from India. Focusing mainly on Hindi film music, she is considered one of the foremost Indian vocalists of all time. She has sung in over twenty major Indian languages and has been deemed the Nightingale of India, an honorary name also used for Sarojini Naidu and M. S. Subbulakshmi. Popular singer Asha Bhosle

happens to be one of her sisters.

Lata Mangeshkar is the only second Indian singer to have received the Bharat Ratna, India's highest civilian honour,the other being M. S. Subbulakshmi. In fact, no other Indian singer of non-classical music has been awarded anything higher than the Padma Bhushan,the nation's third highest civilian honour as of April 2007.

Childhood

Mangeshkar was born in Indore, Madhya Pradesh to a classical singer and theatre actor named Dinanath Mangeshkar and his second wife named Shudhmati Mangeshkar (also known as Mai Mangeshkar). The Mangeshkars were a middle-class Maharashtrian family. Lata was the firstborn child, to be followed by siblings Hridayanath Mangeshkar, .Asha Bhosle, Usha Mangeshkar and Meena Mangeshkar

Raised in Maharashtra, at the age of 5 Mangeshkar started working as an actress in several plays known as "sangeet nataks" in which her father was performing. Her father also started giving her singing lessons. Dinanath's recitals and lessons left a strong impression on his daughter, as did the music of K.L. Saigal, who was her father's favorite singer and her idol.

Career

1940s

Mangeshkar's first cinematic song was for the Marathi film Kiti Hasaal (1942), produced by Vasant Joglekar. However, her father disliked the idea of any of his daughters singing for movies, so the song was dropped from the film.

In 1942, Mangeshkar's father died of heart disease. Due to the death of her father and the resultant financial distress, Lata played cameo roles in many Hindi and Marathi films, despite not personally enjoying acting.

In 1945, Ghulam Haider took her to meet producer S. Mukherji, who was working on a movie starring Kamini Kaushal. Haider wanted the 16-year-old Mangeshkar to get a chance to sing, but the producer dismissed her voice. Annoyed, Haider said, "Let me foretell today that this girl will soon put to shame everyone else, including Noor Jehan. Producers and directors will fall at her feet, begging her to sing in their films."

Mangeshkar's big break came with the 1949 song "Aayega Aanewaala" from the movie Mahal for Madhubala and was composed by Khemchand Prakash. Mahal was a hit, a turning point for both Madhubala and Mangeshkar.

1950s

The 1950s saw Mangeshkar soar to the top of the heap of Bollywood singers. She recorded songs for all the major composers of the period, including Shankar Jaikishan, Naushad, S D Burman, C. Ramchandra, Hemant Kumar, and Salil Chowdhury.

Shankar Jaikishan used Lata as their female singer in all the movies they scored, mainly for Raj Kapoor. These movies include Aag, Aah (1953), Shree 420 (1955), and Chori Chori (1956). Some famous Lata tunes from these movies include "Mera Ang Ang Muskaya" (from Aah), "Ichak Dana Bichak Dana" (from Shree 420), and "Panchhi Banoon Udti Phiroon" (from Chori Chori).ui

Lata also became the main female singer for Naushad during the 1950s, beginning with Baiju Bawra (1952). Naushad's tunes were all classical raga-based compositions, and Mangeshkar turned out hits such as "Mohe Bhool Gaye Sanwariya" and "Bachpan Ki Mohabbat Ko" for Baiju Bawra.

S.D. Burman used Lata as his female singer for hit songs such as "Tum Na Jaane Kis Jahan Mein Kho Gaye" from Sazaa (1951), "Phaili Hui Hai Sapnon Ki Baahen" from House No. 44 (1955), and "Ab Aage Teri Marzi" from Devdas (1955). In 1957, however, Mangeshkar and Burman had a major falling-out, and Lata refused to record for him again until 1962. During this time, Burman groomed Asha Bhosle, Lata's younger sister, as his main female voice, and also utilized Geeta Dutt as well.

It was also during the 1950s that Lata formed her association with one of her absolute favourite composers, Salil Chowdhury. In 1953, Mangeshkar recorded "Aa Ri Aa Nindiya" from Do Bigha Zameen for "Salilda." 1958 saw the release of the Bimal Roy-directed blockbuster Madhumati, starring Dilip Kumar and Vyjayantimala. Chowdhury provided the music for the film, and "Aaja Re Pardesi" stands as one of Lata's most famous songs. It netted her her first Filmfare Award for Best Female Playback Singer.

1960s

The 1950s saw Mangeshkar make her case to enter the upper echelons of Bollywood music. However, it was the 1960s that saw Lata become the undisputed queen of Bollywood playback singing. She recorded songs for nearly every major composer in the industry, many of which became all-time hits.

1960 saw Lata render numerous hits for various music directors. She teamed up with Naushad to produce "Pyar Kiya To Darna Kya" for the lavish Mughal-era romance Mughal-E-Azam, perhaps the most popular song from that film. She also recorded several duets with Mohammad Rafi under Naushad's baton for Kohinoor, including the timeless "Do Sitaron Ka Zameen Par." For Shankar Jaikishan, she rendered the Hawaiian-themed number "Ajeeb Dastaan Hai Yeh" from Dil Apna Aur Preet Parai, picturized on Bollywood's tragedy queen, Meena Kumari. Finally, her partnership with Salil Chowdhury continued to bear fruit in the classical-tinged "O Sajana Barkha Bahaar" from Parakh.

In 1961, Mangeshkar took the first step on the road to reconciliation with S D Burman, as she recorded a bhajan, "Allah Tero Naam," for Burman's assistant, Jaidev. One of Lata's finest devotional pieces, it is said to have awakened eminent classical vocalist Pandit Jasraj from his sleep, with tears streaming down his cheeks.

1962 saw Lata record perhaps her most famous song, a patriotic song- "Ae Mere Watan Ke Logon" that was composed by C. Ramchandra and had its lyrics written by Pradeep. A moving tribute to Indian soldiers who fell in the Sino-Indian War, the song is said to have moved the then Prime Minister, Jawaharlal Nehru, to tears when sang at the Indian Parliament. That year, she bagged her second Filmfare Award for Best Female Playback Singer for the haunting "Kahin Deep Jale, Kahin Dil" from the movie Bees Saal Baad, composed by Hemant Kumar.

In 1963, Mangeshkar returned to collaboration with S.D. Burman, mainly as a result of a truce brokered by Burman's son, budding Bollywood composer (and future brother-in-law) R.D. Burman. The sugary sweet "Mora Gora Ang Lai Le" picturized on Nutan was a huge hit from the movie Bandini, directed by Bimal Roy. In 1965, she produced some more hits under Burman's direction for Guide, including "Aaj Phir Jeene Ki Tamanna Hai" and "Gaata Rahe Mera Dil" (the latter a duet with Kishore Kumar).

Along with Salil Chowdhury, Madan Mohan was another of Mangeshkar's favourite composers. Madan Mohan created the ghazal "Aap Ki Nazron Ne Samjha" from Anpadh in 1962; the pair would produce many other memorable songs over the years. 1964 in particular saw the release of Raj Khosla's Woh Kaun Thi?, which featured music by Madan Mohan. "Naina Barse Rim Jhim" was a haunting yet emotional number from this movie which also garnered huge popularity.

The 1960s also witnessed the beginning of Mangeshkar's relationship with Laxmikant-Pyarelal, the duo for which she would sing the most songs in her career. She recorded for them in their first Bollywood film, Parasmani, in 1963, and continued to work with them in films such as Dosti (1964), Farz (1967), and Milan (1967), continuing on into the 1970s.

1970s

Mangeshkar performed tracks for star Meena Kumari, again, this time in the film Pakeezah (1971), with music by Ghulam Mohammed.

S.D. Burman's final films were in the 1970s, before falling into a coma and dying in 1975. Lata performed in the films Prem Pujari, Sharmilee (1971), and Abhimaan (1973). In Abhimaan she performed vocals at the age of 44, for 25-year-old actress Jaya Bachchan.

Teaming up once more with Salil Chowdhury she performed in the film Annadata (1971) and the title song of Chhoti Si Baat (1974). She also released an album of Meera bhajans composed by her brother. The album was titled "Chala Vaahi Des". Some of the bhajans in the album include "saanware rang raachi" and "ud jaa re kaaga".

Continuing their relationship from the 60's into the 70's, Lata and Laxmi-Pyare were together again (with Rahul Dev Burman in the mix). Writers Anand Bakshi and Majrooh Sultanpuri wrote most of the tracks, penning songs for the films Amar Prem (1971), Caravan (1971), and Raj Kapoor's Satyam Shivam Sundaram (1978). Mangeshkar and Kishore Kumar performed songs for R D Burman and lyricist Gulzar in the film Aandhi in 1975. R D Burman also effectively tapped the melody in Lata's throat in the songs of the wonderful film Kinara, famous for "Naam gum jaayega" and "abke na saawan barse".

Mangeshkar performed in 1976 for composer Khayyam and songwriter Sahi Ludhiyanvi for the film Kabhi Kabhie, and again with Khayyam in Shankar Hussain in 1977 and "Chambal ki Kasam" in 1979. She also sang for Naushad in "Chambal ki Raani".

1980s

In late 1970s and early 1980s, Lata worked with the children of composers she had earlier worked with. Apart from Sachin and Rahul Dev Burman, Lata worked has worked with Chitragupta and his sons Anand-Milind, Roshan and his son Rajesh Roshan, and Sardar Malik and his son Anu Mallik. Rajesh Roshan's first film Julie had some numbers sung by Lata, including Bhool gaya sab kuchh (duet with Kishore Kumar) and Yeh Raatein Nai Puraani.

Lata also sang in Raj Kapoor`s Ram Teri Ganga Maili, singing songs composed by the blind composer Ravindra Jain.

Apart from that, Mangeshkar has sung in many Rajshri Production movies, including the hit Maine Pyar Kiya.

1990s

In 1990, Mangeshkar launched her own production house. Its first (and only movie), Lekin, flopped. Mangeshkar also recorded many non-film songs, including ghazals with Jagjit Singh.

Mangeshkar also sang for all of Yash Chopra`s films, including Lamhe, Darr, Yeh Dillagi, Dilwale Dulhaniya Le Jayenge, Dil To Pagal Hai and Veer-Zaara.

A. R. Rahman has recorded a number of songs with Mangeshkar, including "Jiya Jale" (from Dil Se, danced by Preity Zinta), "Khamoshiyan Gungunane Lagin" (One Two ka Four), and "O Paalanhaare" (Lagaan).

She has also sung for different successful films like 1942: A Love Story, Karan Arjun, Dushman and Jab Pyaar Kisise Hota Hai.

2000s

She continues to sing in Yash Chopra films such as Mujhse Dosti Karoge! and Veer Zaara.

She has also sung a few songs for movies like Zubeidaa, Lagaan, Page 3, Mohabbatein, Kabhi Khushi Kabhie Gham, Bewafaa, Lucky: No Time for Love and Rang De Basanti.

Bengali songs

During the 1960s and 1970s, Mangeshkar worked with music directors like Salil Chowdhury and Hemant Kumar to create some hit Bengali songs like "Ogo Aar Kichhu To Nei", "Jare Jare Ure Jare Pakhi", "Nijhumo Shandhai", "Shat Bhai Champa", and "De Dol Dol Dol".

Music Director

Lata composed music for following Marathi movies under the psuedo name of 'Anand Ghan'

• 1963 - Maratha Tituka Melvava
• 1963 - Mohityanchi Manjula
• 1965 - Sadhi Manase
• 1969 - Tambadi Mati

Lata won Maharashtra State Government's best music director award for the movie 'Sadhi Manase' and the song ‘Airanichya deva tula’ from the same movie received best song award.

Actor

Lata acted in following movies

• 1942 - Pahili Mangalagaur (Marathi)
• 1943 - Chimukla Sansaar (Marathi)
• 1943 - Maajhe Baal (Marathi)
• 1944 - Gajabhau (Marathi)
• 1945 - Badi Maa (Hindi)
• 1946 - Jeevan Yaatra
• 1946 - Subhadra
• 1948 - Mandir
• 1952 - Chattrapati Shivaji (guest appearance in one song) (Marathi

Producer

• 1953 - Vaadal (Marathi)
• 1953 - Jhaanjhar (Hindi, with C.Ramchandran)
• 1955 - Kanchan (Hindi)
• 1990 - Lekin (Hindi)

Kishore Kumar -The Greate Singer

Kishore Kumar was born in to a Bengali family in the small town of Khandwa in Central Provinces and Berar, British India (now in the Indian state of Madhya Pradesh) as Abhas Kumar Ganguly. His father Kunjilal Ganguly was a lawyer and his mother Gouri Devi was from a wealthy family. Kunjilal and Gouri Devi had four children in all: Ashok Kumar (the eldest), daughter Sati Devi, Anoop Kumar, and Kishore Kumar (the youngest).

Kishore was still a child when his brother Ashok Kumar became an actor. Some time later on Anoop Kumar also ventured into the movies with the help of Ashok Kumar. Spending time with his brothers, Kishore too started to take a keen interest in the movies. As time went on Kishore started to show interest in the music scene too and soon became a fan of Kundan Lal Saigal. As Kishore was developing his talent of mimicking K.L. Saigal's songs, his parents would often persuade him to mimic songs from Ashok Kumar's movies.

Initial days in Bollywood

Kishore followed his elder brothers and came to Mumbai to pursue a career in the movies. Ashok Kumar was doing well but the career of his other brother, Anoop Kumar, was not taking off.

On a visit to Austria, Anoop Kumar bought some records to help him to improve his singing skills. One evening when Anoop came back from work, on entering, he heard some yodelling sounds coming from another room and quickly shouted, "who's playing my records?" with no answer, he walked into the room and was shocked to find his younger brother Kishore making the same noise, which he had learnt from listening to Anoop's record collection.

Kishore Kumar did not have a formal training in music ^[1].He did make a name for himself as an actor, but more than anything else he wanted to become a playback singer. Kishore would ask his producers if he could sing on the movie's soundtrack. However, as he did not yet have a style of his own, he tried to copy the likes of K.L.Saigal. One day, the esteemed Bollywood music director Sachin Dev Burman came to visit his friend Ashok Kumar. On entering the front door, he was sure he heard the singing voice of his old friend K.L. Saigal. He asked Ashok, "Is K.L.Saigal here too?" Ashok replied that it was not Saigal, but his younger brother Kishore, singing in the bathroom. After a short time, S.D. Burman finally met Kishore. After a lengthy chat, Burman advised him not to copy Saigal but develop his own style. Kishore kept this advice in mind and would eventually develop a style that was all his own, prominently featuring the yodelling that he had heard on his brother Anoop's Austrian records; in Bollywood music circles, yodelling became Kishore's trademark.

Kishore becomes famous

Kishore was not interested in acting, but was too afraid to rebel against Ashok Kumar, who wanted him to be an actor like himself. Kishore had an idea, if he didn't act properly in his movie roles, for rushing from one studio to another, recording songs, composing music and writing lyrics, he also found time to produce and direct several movies too.

Although known mostly as a singer, he also achieved a lot of success as a comedian in films such classics as Half Ticket, Padosan, Naukri, Chalti Ka Naam Gaadi, Baap Re Baap, Badthi Ka Naam Dadhi, Pyar Diwana, Hungama, Door Ka Raahi and the great classic but commercial flop and his own production called Door Gagan Ki Chhaon Mein. Door Gagan Ki Chhaon Mein was a futuristic movie which had Kishore Kumar with his real life son Amit Kumar playing a deaf and mute young boy.

Apart from Sachin Dev Burman, Khemchand Prakash was another composer who recognized Kishore's talents. He composed and recorded with Kishore for the movie Ziddi which became a huge hit. Incidentally, it was in Khemchand's own studio, where Kishore first met Lata Mangeshkar. Lata reports that one day she was going to Khemchand's studio to record, looking around she was under the impression that she was being followed, it was only after reaching the studio that she realized that it was Kishore, Ashok Kumar's younger brother with whom she would record a great many hit duets in the future. By now a lot of other well-known composers too realised Kishore's potentials and started to work with him on occasion.

S. D. Burman recorded with Kishore for Dev Anand's Munimji, Taxi Driver, Funtoosh, House No. 44, Nau Do Gyarah, and Paying Guest. At a time when Lata was rocketing to fame, S.D.Burman fell out with her and replaced her as his preferred female singer with her younger sister, Asha Bhosle. S.D.Burman, Majrooh, Asha and Kishore became a stong team and produced some fantastic music for films like, Chalti Ka Naam Gaadi, the song, "Ek Ladki Bheegi Bhaagi Si", "Haal Kaisa Hai Janaab Ka" and "Paanch Rupaiya Baara Aana" became very popular among the moviegoers, there was also, Dev Anand's film Paying Guest and Teen Deviyan. The song "Mana Janab Ne Pukara Nahin" from Paying Guest was incredibly popular. Kishore and Asha recorded a lot of casual hits such as, "Chhod Do Aanchal", "Ankhon Mein Ji", "Arre Yaar Meri Tum Bhi Ho Gajab", "Chhedo Na Meri Zulfein" and there was another classic song from the film Dilli Ka Thug, which had, "C.A.T..Cat Maane Billi" and "Hum To Mohabbat Karega", the list is endless.

Majrooh Sultanpuri and Shailendra were favorite song writers of Kishore, he would request them to write all the songs for his home productions. In the days when composers would recommend lyricists to producers, Shankar-Jaikishan (composers) had promised Shailendra that they would recommend him around, but didn't keep their promise, to which Shailendra sent them a note with the lines, "Chhoti Si Yeh Duniya Pehchaane Raaste Hain Kahin To Miloge Phir Poochhenge Haal", Shankar-Jaikishan realized what the message meant and having said sorry, turned the lines into a well know song.

Kishore too was interested in composing. History has it that Kishore and Kalyanji Shah of Kalyanji-Anandji fame, introduced electronic sounds to the then composers who were around. Most of the time Kishore would assist S.D.Burman but he would compose and write songs himself. This shows in films like, Jhumroo for which Kishore wrote "Main Hoon Jhumroo".

The Lean Years

1960's, was quite a lean patch for Kishore. Most of his films flopped at the box office, there are a few songs memorable at the time like, "Zaroorat Hai Zaroorat Hai" from the film (Manmauji-1961) which was penned by Rajinder Krishan and composed by Madan Mohan. at about this time Mohammed Rafi and Mukesh were the favorites singers around. Composers were showing a blind eye towards Kishore, but he soon bouced back with the song, "Gaata Rahe Mera Dil", from the film (Guide).

In 1966, S.D.Burman's son, Rahul Dev Burman burst into the music limelight when he scored the music for the film, Teesri Manzil. He recorded all the songs with Rafi. But it was matter of time when R.D.Burman would work with Kishore. Their first hit came in the shape of Padosan with the song, "Mere Samnewali Khidki Mein". There was a scene in the movie where Mehmood would fight Sunil Dutt in a singing match. Kishore insisted that it would be boring if dialogues were spoken during the song to which Mehmood agreed. Keeping this in mind Kishore, Mehmood and lyricist Rajinder Krishan and R.D.Burman sat together and came up with the 'musical fight sung titled, "Ek Chaturnar Karke Singaar", it was sung by Kishore and Manna Dey who was a trained classical singer. Manna Dey found it preposterous that he should lose the song fight to the likes of Kishore and at one point refused to record the song. Mehmood who was also movie's producer had personally assured Manna Dey that he was a better singer than Kishore and it was the films script that dictated who loses. Later, however Manna Dey applauded the way Kishore had sung the song and was very happy with the result

The Superstar Era

In 1969, Shakti Samanta produced and directed the film Aradhana for which the musical score was composed by S.D. Burman. The first songs recorded were the Mohammed Rafi-Asha Bhosale duet "Gun guna rahe hain bhanvre" and the Rafi-Lata duet "Baghon mein bahar hai". (For commercial reasons, it was usual to record the first songs by the leading singer, which at the time being Rafi and Lata). Although Rafi was to continue voicing the remaining songs already composed, S.D. Burman fell into a coma following the onset of a sudden illness. It became the responsibility of R.D.Burman (his son) to finish the task. R.D. Burman made it very clear that he preferred Kishore Kumar's voice to that of Mohammed Rafi. And the rest, as they say is history. The song "Mere Sapno Ki Rani" went on to become the latest craze of the day. Kishore won his first Filmfare award for the song, "Roop Tera Mastana". Kishore got the break he had been seeking for nearly two decades.

S.D.Burman and Kishore recorded for Dev Anand's directoral debut film Prem Pujari which flopped but soundtrack became a hit, there was "Phoolon Ke Rang Se", "Lena Hoga Janam Hamein" and "Shokhiyon Mein Ghola Jaaye".

For the film Sharmilee, Kishore and S.D.Burman recorded, a duet with Lata with the song "Aaj Madhosh Hua Jaaye Re", there was "Khilte Hain Gul Yahan" and the smash hit "O Meri Sharmilee". At the same time Kishore recorded with S.D.Burman for the film Jugnu the song was "Pyaar Ke Is Khel Mein" and then around at that same time again S.D.Burman and Kishore recorded for film Zameer(1974) which had the songs "Zindagi Hasne Gaane ke liye hai Pal Do Pal", "Phoolon Ke Dere Hain", and "Tum Bhi Chalo Hum Bhi Chalen" and starred Amitabh Bachchan. Zameer(1974) was S D Burman's last film as a Music Director

Laxmikant-Pyarelal also composed many tunes for Kishore Kumar which became big hits like "Mere Dil Mein Aaj Kya Hai" from Daag and "Mere Naseeb Mein Aye Dost" from Do Raaste , "Naach Meri Bulbul" from the film Roti, "Chal Chal Mere Haathi" from the film Haathi Mere Saathi and "My Name Is Anthony Gonsalves" for the film Amar Akhbar Anthony. However, for many, Kishore's most accomplished piece of work for the duo is probably the song "Mere diwanepan ki bhi dawa nahin" from the film Mehboob Ki Mehndi. Laxmikant-Pyarelal got Kishore and Rafi to sing duets for the films Dostana and Ram Balram. The Laxmikant-Pyarelal list continues with "Achchha To Hum Chalte Hain", "Kal Ki Haseen Mulaqat Ke Liye", "Gore Rang Pe Na Itna", "Tu Kitne Baras Ki", "Gaari Bula Rahi Hai", "Ruk Jaana Nahi" (film Imtihaan) and "Mere Mehboob Qayamat Hogi" (film Mr X In Bombay).

Kalyanji-Anandji and Kishore recorded for such film as Dharmatma, Laawaris , Muqaddar Ka Sikander, Kabeela, Johny Mera Naam and Don. The songs "O Saathi Re" from Muqaddar Ka Sikander and "Khaike Paan Banariswala" from the film Don were hits, as was "Mera Jeevan Kora Kagaz" from the film Kora Kagaz.

In 1975 it was reported that S.D.Burman went into a coma for the second time, while Kishore was recording the song "Badi Sooni Sooni Si Hai Zindagi" for the film Mili. Due to his fathers death R.D.Burman spent more time with Kishore Kumar. He asked Kishore to sing for both Amitabh and Dharmendra for the film Sholay.

Kishore with R.D.Burman at his side recorded for Dev Anand's films like Warrant (1975), Heera Panna, and Shareef Badmash. These films didn't do well at the box office but the music was popular, including songs like "Ruk Jaana O Jaana" from Warrant, "Panna Ki Tamana" from Heera Panna and "Neend Chura Ke Raaton Mein" from the film Shareef Badmash which were all chart busters.

Songs such as "Agar Tum Na Hote", "Humein Tum Se Pyaar Kitna", "Mere Naina Saawan Bahado", "Chingari Koi Bhadke", "O Maajhi Re" were hits. By now Kishore was also singing for the younger heroes. He was singing for Rishi Kapoor and Sanjay Dutt too. Kishore and Lata sang some trendy tunes for Sanjay's first movie called Rocky. There was "Kya Yehi Pyaar Hai" and "Hum Tumse Mile".

The new composers like Rajesh Roshan, Sapan Chakravarty (who was R.D.Burman's assistant), Bappi Lahiri and others preferred Kishore's voice. Rajesh Roshan's first hit composed film Julie had some memorable songs, "Bhool Gaya Saab Kuch", "Dil Kya Kare Jab Kisise". Rajesh Roshan worked with Kishore also for the films Do Aur Do Paanch, Doosra Aadmi, Kaala Patthar, Swami, Swayamvar, Man Pasand and Kaash. Bappi Lahiri, know for lifting western tunes asked Kishore to sing hit numbers like, "Chalte chalte", "Aaj Rapat Jaayein", "Pag Ghunghroo" for the film Namak Halal in 1982. Then in 1984 there was the film Sharabi which had songs like "Jahan Chaar Yaar" and "Manzilen Apni Jagah Hai" for which Kishore won another Filmfare award.

Kishore Kumar sang for Amitabh Bachchan, Jeetendra, Anil Kapoor and Govinda. Due to the adaptability of his voice and success of his songs, at one time, Amitabh Bachchan would always want Kishore Kumar as his playback singer just as Rajesh Khanna and Dev Anand wanted him in the past.

During the Indian Emergency in 1975-77, Kishore refused to sing for Indira Gandhi's "Emergency Propaganda" as a result, his songs were banned by all the national media at that time, but this didn't stop Kishore becoming the legend he turned out to be.

Last Years

Kishore's son Amit Kumar became a great singer in the 80's thanks to patronage of R.D.Burman and Rajesh Roshan. But Kishore was still around, singing for the younger heroes and older heroes to their likes. Kishore and Amitabh had a bitter misunderstanding in the mid 80s. Amitabh refused to do a guest appearance in a film produced by Kishore. This upset Kishore and as a result he stopped singing for Amitabh.

Kishore sang for Anil Kapoor for his first film, Woh Saat Din and also recorded for his film Mr.India. Once again Kishore was recording great songs for R.D.Burman for the film Saagar.

In 1987, Kishore was unhappy with the songs he was singing and decided to retire and seek out his roots back at his Native Khandwa. However in October 1987 he died of a heart attack in Mumbai on the day of his elder brother Ashok's birthday. His last wish to go home was fulfilled as his body was taken to his birth place Khandwa for cremation.

Kishore inspired many of today's singers one way or another. Singers like Kumar Sanu, Abhijeet, Vinod Rathod and Babul Supriyo started their careers as Kishore's clones. When Kishore was in the prime of his career there was no space for anybody else, they only sang for low-budget films when those movie producers couldn't afford to sign Kishore Kumar.

After His Death

Even years after his death Kishore is seen as an irreplaceable legendary singer. His songs have been resung by many present day singers. One of his songs titled "Pal Bhar Ke Liye" from the 1970 Bollywood film Johny Mera Naam starring Dev Anand and Hema Malini was used in an episode of The Simpsons titled Kiss Kiss Bang Bangalore. In the episode, Homer and the nuclear power plant get relocated to India. His family, sisters-in-law, boss, and Richard Dean Anderson tag along.

Dev Anand the Ever Green Hero!!!!!!!!

Dev Anand was born in Gurdaspur in Punjab to a well-to-do advocate, Pishorimal Anand. He graduated in English literature from the Government College, Lahore (now in Pakistan). His love for acting made him leave his hometown. Dev began his career in the military censor office at Churchgate, Mumbai, for a salary of Rs 160. He was soon offered a break as an actor by Prabhat Talkies to star in their Hum Ek Hain (1946). While shooting for the film in Pune, Dev struck a friendship with fellow actor Guru Dutt. Soon, they were swapping shirts, double dating and sharing dreams. They made a pact: if Dev produced a film, Guru Dutt would direct it; if Guru Dutt produced a film, Dev would act in it.

Dev was offered his first big break by Ashok Kumar, his favourite star. Kumar spotted Dev hanging around in the studios and picked him as the hero for the Bombay Talkies production, Ziddi, costarring Kamini Kaushal (1948). His first success came with Ziddi (1948).
In 1949, he turned producer and launched his own company Navketan, which continues to churn out movies. Though his maiden attempt at direction, Prem Pujari, flopped, his second directorial effort Hare Rama Hare Krishna in 1971 with Zeenat Aman was a big success.
As promised, Dev gambled on Guru Dutt as director for the crime thriller, Baazi (1951). The dice rolled in favour of this creative collaboration; the Sahir Ludhianvi, lyricist song, Tadbeer se bigdi huyee taqdeer bana de, proved prophetic and Dev became a true star.

He also played a few characters with a negative shade, like in Jaal (1952). His films Rahee and Aandhiyan, were screened there along with Raj Kapoor's Awaara. In the same year, Taxi Driver was declared a hit. Dev's heroine was Kalpana Kartik again, and the two decided to marry in a quiet ceremony.
Marriage and the birth of son Suneil in 1956 did not affect Dev's career. A rapid-fire style of dialogue delivery, an array of hats (see for example Aye meri topi palat ke aa), and a penchant for nodding while speaking became Dev's style in films like Munimji, CID and Paying Guest. His style was lapped up by the audience and was widely imitated. He starred in a string of box office successes for the remainder of the 1950s.
Despite his characteristic style, Dev's detractors cast aspersions on his acting abilities and questioned his inclusion in the hallowed Raj Kapoor-Dilip Kumar league. Dev made them eat humble pie with his class act in Kala Pani (1958), as the son who is willing to go to any lengths — including sweet-talking a courtesan into believing he is in love with her — to clear his framed father's name. He won the Best Actor Award for the film.

He was romantically involved with singer-actress Suraiya and the two of them paired in six films together. During the shooting of a song sequence in the file, a boat capsized and Dev Anand saved Suraiya from drowning. She fell in love with him but her grandmother opposed the relationship. Suraiya remained unmarried all her life.
His first film in colour, Guide with Waheeda Rehman was based on the novel of the same name by R. K. Narayan. The impetus for making a film from the book came from Dev Anand himself, and he met and persuaded Narayan to give his assent to the project. Dev Anand tapped his friends in Hollywood to lauch an Indo-US co-production that was shot in Hindi and English simultaneously and was released in 1965. This is regarded by many as his best work to-date.[citation needed]
Guide, directed by younger brother Vijay Anand, silenced the staunchest of critics. Dev played Raju, a voluble guide who supports Rosy (Waheeda) in her bid for freedom; but is not above thoughtlessly exploiting her for personal gains. Combining style with substance, Dev gave an affecting performance as a man grappling with his emotions in his passage through love, shame and salvation.
Guide was Dev's creative acme. He reunited with Vijay Anand for the much-hyped Jewel Thief, featuring a bevy of beauties led by Vyjayanthimala and including Tanuja, Anju Mahendru, Faryal and Helen.

Their next collaboration, Johnny Mera Naam (1970) was a big hit. The film was released in the same year as Raj Kapoor's magnum 'flopus' Mera Naam Joker (it was a commercial failure). Unlike Raj and Dilip who slowed down in the Seventies, Dev continued to be a romantic hero.
His maiden attempt at direction, the espionage drama, Prem Pujari flopped, but Dev got lucky with his sophomore directorial effort Hare Rama Hare Krishna. It talked about the prevalent hippie cult. Zeenat Aman, who played the mini-skirt sporting, pot-smoking protagonist Janice, became an overnight sensation. Dev also became known as a filmmaker of trenchantly topical themes.
The presence of his discoveries — the zestful Zeenat and later, the elfin Tina Munim (heroine of Dev's last recognised hit Des Pardes in 1978) — fuelled Dev's image as the evergreen star even when he was well into his fifties.
Dev Anand is one of those few Indian actors/filmmakers who are politically aware and active and are ready to stand up for the cause that is dear to them. He was the one who led a group of film personalities who stood up against the Internal Emergency imposed by the then Prime Minister of India, Indira Gandhi. He actively campaigned against her with his supporters in [Indian parliamentary elections in 1977 while very few among the film fraternity showed the courage to fight against the authoritarian regime.
Most of his films are an expression of his world view and have dealt with socially relevant subjects. He always emphasises this in his interviews. He thinks that his films represent his personal points of view.[citation needed]
Dev Anand's films are best known for their great music. Some of the most popular Bollywood songs were from his films.[citation needed] His association with music composers O. P. Nayyar, Sachin Dev Burman and his son Rahul Dev Burman, lyricists Majrooh Sultanpuri, Neeraj, Shailendra, and playback singers Mohammad Rafi and Kishore Kumar produced some very popular songs.

9 Ways to Improve Bad Website Design

1. Balance your page
When users enter a website, their focus first starts at the top left of the page, and hovers there before slowly tracking to the right. Contrary to what many think, the web user is focused more on the text of the page, rather than images or graphics. This is where balance comes into place. Balance will not only make your page more visually appealing, but it will make your page easier to read and items easier to find. A good layout will help the objects on your page to flow.

2. Keep it simple Less is more.

Clean your website up by removing all the unnecessary visual elements. This will allow important items to stand out. Leave some white space on the page. The illusion of space is visually pleasing, as well as easier to navigate. Otherwise, your visitor will get whiplash by darting their head from left to right in an attempt to look at all the information crammed on your screen. Or worse, they'll clíck on out of there in a hurry.

3. Fix your fonts
The size and type of font you select will have an effect on how your reader takes in your information. What font should you use? San-serif fonts such as Arial and Verdana are popular choices for on-screen reading. And keep the size in mind too. The font size should be no smaller than 10 points and no largër than 14 points. You don't want the reader to be able to read the information from across the room, but you don't want them squinting and leaning closer to the monitor either.

4. Clean backgrounds Go subtle.

The background textures and colors you choose have the ability to gauge the overall appeal of the website. Lots of texture and graphics in the background can be distracting, and the more texture you add to the background, the less noticeable your text and images become. If you're going to use a color on the background, make sure there is a significant contrast between the background color and the text. Strike a good balance, or you may compromise the readability of the text. Make good choices. You will rarely go wrong with black text on a white background. It's crisp, clean, and easy to read. Be cautious when using darker and brighter colors such as red or yellow. They cause visual fatigue and the reader will löse their focus on the text.

5. Graphics Graphics are often overused on webpages.
We often clutter the pages with objects that look cool but serve no purpose other than to íncrease the download time. Here are some instances where you can use graphics to enhance your pages: Logo – Your logo is your brand recognition and it adds visual appeal to your webpages. Title bars – The title bar lets your visitors know which page they are on. Horizontal rules – Graphic lines are often used to separate categories or sections of a webpage. Background images – Are used to add visual appeal or make a web site easier to navigate. Photos – Personalize a website and make it inviting. Navigation icons, such as `home' and 'back' enhance a page because they are familiar and users anticipate seeing them.

6. Easy navigation Create a toolbar with links that are easy to navigate.
Position the toolbar in an area that makes sense. Web users often look for the toolbar across the top or down the left hand side of the page. Going with the norm will create a sense of familiarity and facilitate the ease of navigation. And don't forget a link to your homepage. It's often forgotten but very important to point your users to your home page. Chëck out www.invesp.com for an example of easy and well structured website navigation.

7. Text readability
You have great copy, but are you displaying it effectively? Make your pages easy to read. Break up blocks of text and create short paragraphs. Consider the key points on each page and create headings and subheadings. Only use one or two fonts. Select one font for your headings and subheadings and another for the body text. Highlight key words and phrases by bolding or using a different color. Be careful when selecting colors, and don't use every color in the rainbow. Many, such as yellow and pink, don't stand out well if you've selected a white or black background.

8. Scrolling Horizontal scrolling? Yikes. That needs to go, now! Users hate, hate, hate to scroll left to right. It's disorienting and annoying, so if you've got it, löse it. Vertical scrolling is ok if you have to have it, but consider moving largër blocks of information to another page and providing links. There's also the danger of missing vital information that falls below the screen if a user decides not to scroll down to view it. So if you've got to have a scrolling page, try to keep all your important information above the fold.

9. Make it quick
We all get impatient when it takes more than 5 seconds to connect to a website. Users want to make contact, and make it quick. Ensure that your pages load as quickly as possible. Eliminate unnecessary graphics, especially flash graphics...they can be time hogs. You need to make an immediate impression, and the only impression you're leaving as your page slowly grinds in to view is "this page sucks"...if they're still there to see it at all.
By Ayat Shukairy (c) 2007

build a mutual fund portfolio

With new fund offers becoming the order of the day (there are dozens launched every month) in the mutual fund industry, investors often find themselves stumped while evaluating whether a particular fund should be a part of their portfolio.
Add to this the fact that most of the NFOs fail to offer anything significantly different from existing mutual funds. This confuses the investor even further, since he is forever agonising on whether the NFO is truly a great investment opportunity as the advertisement often claims.
At Personalfn, we are flooded with queries from investors on how to go about building a portfolio that will involve minimal tracking and churning and can help them achieve their investment objectives over the long-term.
To be sure, this is not an easy task given the number of mutual funds in the market, many of which seem to be saying (as dictated by the investment objective) and doing (in terms of investments) totally different things.
Out of the varying categories of mutual fund investors (long-term, short-term, risk-taking, conservative), we have considered the category - i.e. risk-taking, long-term investor since a lot of investors belong to it or will belong to it at some point of time in their lives.
Among the numerous problems plaguing the mutual fund industry, we have highlighted the ones that are particularly irksome for the risk-taking investor attempting to build a long-term mutual fund portfolio.
Building a mutual fund portfolio is not an easy task. For the benefit of investors, we have split this process in two steps. The first step, outlined below, is relatively easy as it involves eliminating the mutual fund schemes that should not be a part of your portfolio.
Process of elimination Reason why we started with the process of elimination is because for some unfathomable reason, investors like to populate their mutual fund portfolios with a lot of schemes. Even more unfortunate is when you ask them why they invested in a particular scheme, there is no answer except the customary - my agent told me it's a great fund.
To investors who believe that more mutual fund schemes is in harmony with the principle of diversification and therefore a virtue, we would like to quote Warren Buffet, arguably the most successful investor of all time. With regards to diversification he says, 'Diversification is a protection against ignorance. It makes very little sense for those who know what they are doing.'
So the need of the hour for the mutual fund investor is not to go by what his agent is telling him, but question the existence of every mutual fund in his portfolio so that he is left only with the very best and critical funds. The rest of the funds can be redeemed. It is vital for the mutual fund investor to guard against over-diversification; your fund manager (if he is smart) is taking care of the diversification. There is little point in diversifying something that is already diversified.
While eliminating mutual funds (whether they are a part of your portfolio or not), one has to keep some points in mind.
Restrain the urge to invest in sector/thematic funds no matter how compelling an argument your agent or the fund house makes. Over the long-term, there is little value that a restrictive and narrow theme can bring to the table. It is best to opt for a broad investment mandate that is best championed by well-diversified equity funds.
If there are two or more mutual funds that seem to be doing the same thing (in terms of mandate, style), then you have to ensure that you are left with just the best in that category and eliminate the rest.
Since equity funds are long-term investments, it's a must to evaluate them over the long-term (3-5 years) and over a market cycle. That way you get a fairly good idea about whether the equity fund under review has stood the test of time. Many NFOs launched over the last 2-3 years have done reasonably well leading investors to believe they are well-managed funds, while the fact is that the markets have appreciated sharply over this period.
So a fund manager would have to be really incompetent to lose money over this period. It takes a bear phase to separate the men from the boys.
Process of selectionIf you have performed the elimination process diligently enough, the second step should come naturally. For instance, if you have ignored all the sector/thematic funds, that leaves you with just the well-diversified ones.
Likewise, if you have disregarded the equity funds that have yet to complete a 3-yr track record, you are automatically left with those who have a minimum 3-yr track record. While selecting mutual funds, you must keep the following points in mind:
The debate on whether large caps or mid caps reward the investor better is an ongoing one and it would be inadvisable to choose one over the other because both have inherent strengths and (if well-selected) can reward the investor handsomely over the long-term.
Therefore, there is merit in selecting a well-managed mid cap and large cap fund for your mutual fund portfolio. It also pays to invest in an equity fund that can invest in both large caps and mid caps depending on the opportunity; these funds are therefore referred to as opportunities/flexi cap funds.
On the same lines, investors should go for both - well-managed growth style and value style equity funds. This way they can capitalise on opportunities across the board. Growth funds invest in well-managed companies that are fairly valued with a view that they are likely to perform even better going forward.
Value funds invest in well-managed companies that are undervalued (temporarily) with the view that they will achieve their fair value going forward.
Although, balanced funds have their own set of critics, for one, we are firmly in favour of them. We are further vindicated by the fact that most equity funds to be launched in the recent past have a provision to invest a portion of their assets in debt. The fact is, everyone, including equity fund managers, realises the importance of debt in a mutual fund. So including a well-managed balanced fund in your portfolio is a must.
Your selection process must be based on cold research and analysis; your agent, neighbour and colleague are welcome to air their views, but remember at the end of the day it's your money, not theirs. While researching equity funds, go for the ones that have a 3-5 track record over a market cycle.
The performance (or lack of it) of an equity fund during a market downturn should be noted. Usually, investors are enamoured by 'bull run wonders', ignoring the fact that it is actually the downturn that is the biggest test for the fund manager.
Speaking of the fund manager, don't rely too heavily on him either; instead rely on a fund management team. This way, even if the fund manager quits the fund house (which is very common today), the processes of the fund management team can replace him seamlessly.
To summarise, the mutual fund portfolio of a risk-taking investor must include the following funds:
Large cap fund
Mid cap fund
Opportunities fund
Growth style fund
Value style fund
Balanced fund
A lot of what we have said in terms of the research process may appear a little difficult and time-consuming to the investor. That is not surprising, after all investing is a full-time activity and if you give it part-time attention, the results can be disastrous. That is why it is important to engage the services of a competent and experienced financial planner who can help you build a mutual fund portfolio on the lines we have recommended.

All these incomes are tax-free for FY 2007-08

Here are some of the important items of income, which are fully exempt from income tax and which can be utilised by a resident individual Indian assessee for the purpose of tax planning.

1. Agricultural income

Under the provisions of Section 10(1) of the Income Tax Act, agricultural income is fully exempt from income tax. However, for individuals or HUFs when agricultural income is in excess of Rs 5,000, it is aggregated with the total income for the purposes of computing tax on the total income in a manner which results into "no" tax on agricultural income but an increased income tax on the other income.

Agricultural income which fulfils the above conditions is completely exempt from tax. The manner of calculating tax on total income and agricultural income, is explained in Illustration.

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Illustration

For the assessment year 2008-09 an individual has a total income from trading in cloth amounting to Rs 111,000 besides, he has earned Rs 40,000 as income from agriculture.

The income tax payable by him will be computed as under:

• On the first Rs 110,000 of taxable non-agricultural income: Nil
• On the next Rs 40,000 of agricultural income (falling under 10% slab): Nil
• On the next Rs 1,000 of taxable non-agricultural income @ 20%: Rs 200
• IT on aggregated income of Rs 111,000 + Rs 40,000 = Rs 151,000: Rs 200

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2. Receipts from HUF

Any sum received by an individual as a member of a Hindu Undivided Family, where the said sum has been paid out of the income of the family, or, in the case of an impartible estate, where such sum has been paid out of the income of the estate belonging to the family, is completely exempt from income tax in the hands of an individual member of the family under Section 10(2).

3. Share from a partnership firm

Under the provisions of Section 10(2A), in the case of a person being a partner of a firm which is separately assessed as such, his share in the total income of the firm is completely exempt from income tax since AY 1993-94.

For this purpose, the share of a partner in the total income of a firm separately assessed as such would be an amount which bears to the total income of the firm the same share as the amount of the share in the profits of the firm in accordance with the partnership deed bears to such profits.

4. Allowance for foreign service

Any allowances or perquisites paid or allowed as such outside India by the government to a citizen of India, rendering service outside India, are completely exempt from tax under Section 10(7). This provision can be taken advantage of by the citizens of India who are in government service so that they can accumulate tax-free perquisites and allowances received outside India.

5. Gratuities

Under the provisions of Section 10(10) of the IT Act, any death-cum-retirement gratuity of a government servant is completely exempt from income tax. However, in respect of private sector employees gratuity received on retirement or on becoming incapacitated or on termination or any gratuity received by his widow, children or dependants on his death is exempt subject to certain conditions.

The maximum amount of exemption is Rs 350,000. Of course, this is further subject to certain other limits like the one half-month's salary for each year of completed service, calculated on the basis of average salary for the 10 months immediately preceding the year in which the gratuity is paid or 20 months' salary as calculated. Thus, the least of these items is exempt from income tax under Section 10(10).

6. Commutation of pension

The entire amount of any payment in commutation of pension by a government servant or any payment in commutation of pension from LIC pension fund is exempt from income tax under Section 10(10A) of IT Act.

However, in respect of private sector employees, only the following amount of commuted pension is exempt, namely: (a) Where the employee received any gratuity, the commuted value of one-third of the pension which he is normally entitled to receive; and (b) In any other case, the commuted value of half of such pension.

It may be noted here that the monthly pension receivable by a pensioner is liable to full income tax like any other item of salary or income and no standard deduction is now available in respect of pension received by a tax payer.

7. Leave salary of central government employees

Under Section 10(10AA) the maximum amount receivable by the employees of central government as cash equivalent to the leave salary in respect of earned leave at their credit up to 10 months' leave at the time of their retirement, whether on superannuation or otherwise, would be Rs 300,000.

8. Voluntary retirement or separation payment

Under the provisions of Section 10(10C), any amount received by an employee of a public sector company or of any other company or of a local authority or a statutory authority or a cooperative society or university or IIT or IIM at the time of his voluntary retirement (VR) or voluntary separation in accordance with any scheme or schemes of VR as per Rule 2BA, is completely exempt from tax. The maximum amount of money received at such VR which is so exempt is Rs 5 lakh (Rs 500,000).

9. Life insurance receipts

Under Section 10(10D), any sum received under a Life Insurance Policy (LIP), including the sum allocated by way of bonus on such policy, other than u/s 80DDA or under a Keyman Insurance Policy, or under an insurance policy issued on or after 1.4.2003 (April 1, 2003) in respect of which the premium payable for any of the years during the term of the policy exceeds 20% of the actual capital sum assured, is fully exempt from tax.

However, all moneys received on death of the insured are fully exempt from tax. Thus, generally moneys received from life insurance policies whether from the Life Insurance Corporation or any other private insurance company would be exempt from income tax.

10. Payment received from provident funds

Under the provisions of Sections 10(11), (12) and (13) any payment from a government or recognised provident fund (PF) or approved superannuation fund, or PPF is exempt from income tax.

11. Certain types of interest payment

There are certain types of interest payments which are fully exempt from income tax u/s 10(15). These are described below:

(i) Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits as the Central Government may, by notification in the Official Gazette, specify in this behalf.

(iia) In the case of an individual or a Hindu Undivided Family, interest on such capital investment bonds as the Central Government may, by notification in the Official Gazette, specify in this behalf (i.e. 7% Capital Investment Bonds);

(iib) In the case of an individual or a Hindu Undivided Family, interest on such Relief Bonds as the Central Government may, by notification in the Official Gazette, specify in this behalf (i.e., 9% or 8.5% or 8% or 7% Relief Bonds); (iid) Interest on NRI bonds;

(iiia) Interest on securities held by the issue department of the Central Bank of Ceylon constituted under the Ceylon Monetary Law Act, 1949;

(iiib) Interest payable to any bank incorporated in a country outside India and authorised to perform central banking functions in that country on any deposits made by it, with the approval of the Reserve Bank of India or with any scheduled bank;

(iv) Certain interest payable by Government or a local authority on moneys borrowed by it, including hedging charges on currency fluctuation (from the AY 2000-2001), etc.

(v) Interest on Gold Deposit Bonds;

(vi) Interest on certain deposits are: Bhopal Gas victims;

(vii) Interest on bonds of local authorities as notified, and

(viii) Interest on 6.5% Savings Bonds [Exempt] issued by RBI.

12. Scholarship and awards, etc.

Any kind of scholarship granted to meet the cost of education is exempt from tax under Section 10(16). Similarly, certain awards and rewards, etc. are completely exempt from tax under Section 10(17A), for example, Lakhotia Puraskar of Rs 31,000 awarded to the best Rajasthani author, every year under Notification No. 199/28/95-IT (A-I) dated 22-4-1996. Any daily allowance received by a Member of Parliament or by an MLA or any member of any Committee of Parliament or State legislature is also exempt from tax under Section 10(17).

13. Gallantry awards, etc. Section 10(18)

The Finance Act, 1999 has, with effect from AY 2000-2001, provided for complete exemption for the pension and family pension of Gallantry Award Winners like Paramvir Chakra, Mahavir Chakra, and Vir Chakra and also other Gallantry Award winners notified by the Central Government.

14. Dividends on shares and units - Section 10(34) & (35)

With effect from the Assessment Year 2004-05, the dividend income and income of units of mutual funds received by the assessee completely exempt from income tax.

15. Long-term capital gains of transfer of securities - Section 10(38)

With effect from FY 2004-05, any income arising to a taxpayer on account of sale of long-term capital asset being securities is completely outside the purview of tax liability especially when the transaction has been subjected to Securities Transaction Tax (STT).

Thus, if the shares of any company listed in the stock exchange are sold after holding it for a minimum period of one year then there will be no liability to payment of capital gains. This provision would even apply for the old shares which are held by an assesse and are sold after the Finance (No.2) Act, 2004 came into force.

16. Amount received by way of gift, etc - Section 10(39)

As per the Finance (No. 2) Act, 2004, gift, etc. received after 1-9-2004 by individual or HUF in cash or by way of credit, etc. is being subjected to tax if the same is not received from a relative, etc. However, Section 10(39) provides that the amount received to the extent of Rs 50,000 will, however, be exempt from the purview of tax payment.

Similarly, amount received on the occasion of marriage from non-relative, etc. would also be exempted. It may be noted that the gift from relatives, etc. as mentioned in the section can be received without any upper limit.