Monday, May 15, 2017

New Guidelines On Calculation Of Pension

SC ruling provides for higher pension to pvt employees-26.03.2017

A supreme court judgment had raised hopes of millions private sector employees who otherwise may have ended up getting very meagre pension.

The court in R C Gupta and others vs Regional Provident Fund Commissioner, ruled that in case contribution towards employees pension scheme (EPS) is made on a salary over and above the upper limit of Rs6,500 then even pension can be received on higher amount. The field offices of employees provident fund organization (EPFO), which also handles pension, have been issued directions to follow the verdict.



The pension payable under EPS has been capped to a salary of Rs15,000 since 2014. Prior to 2014, it was Rs6,500. So under the old salary limit, the pension comes to around Rs3500 and a little over Rs7000 under the new ceiling.



The supreme court order gives scope for an employee to get pension according to a higher salary. In case the employer begins contributing on higher salary from the day the employee's pay surpasses upper limit of Rs6,500, even pension has to be paid as per actual pay.



As 12% of employee's salary is deducted as provident fund, an equal contribution is made by the employer too. Nearly 80% of the employer's share goes towards pension fund. Generally the employers limit there contribution to the upper limit, which was earlier Rs6,500 and is now Rs15,000. There have been many cases where the employers' contributions have been made on actual salary which is beyond the limit.

Retired employees win pension war in SC, but hit government wall-05.01.2017--Times of India

Three decades after their battle began, and despite a victory in the Supreme Court in September, several thousand retired central government employees are yet to get their pension restored.

Unwilling to let the octogenarians celebrate, the Centre filed a review petition in the top court last month and decided to implement the restoration subject to its outcome. The Union ministry of personnel, public grievances and pensions issued an office memorandum on December 21to give former central government employees who had litigated for years, including K Ganesan, a spearheading litigant who died during the process, this bittersweet news.



The issue centres around a pension rule that permitted central government employees to shift en masse from the 1960s to the 1980s to public sector undertakings (PSUs) that needed experienced workers at the time. To aid and promote the move, the Centre allowed the employees to avail of 100% lump sum pension in advance for 15 years. 

The rules had till then permitted a partial onethird commutation. Acomplicated formula is at work for pension calculations.Essentially, such employees who had claimed a lump sum upfront in a particular year, went on to fight for restoration of pension (effectively arrears) as per service years, after accounting for the lump sum payment made earlier. The issue was a fight against effective downgrade of pension slabs.

Link to Times of India to Read full news

Fresh orders for calculating pension of pre-2016 retirees-



Vijay Mohan
Tribune News Service
Chandigarh, May 13
The Centre today issued fresh orders to calculate pension of employees who had retired prior to 2016. The orders could enhance their post-retirement financial benefits. 
The new orders are consequent to the Cabinet decision to accept an improvement over and above the system of pension calculation which was finally effectuated after the Seventh Central Pay Commission (CPC).
The CPC had recommended two formulae for calculation of pension of pre-2016 retirees. While the first formula involved calculation of pension based on a notional basis, the second involved the multiplication of old pension by a factor of 2.57. The orders for the second formula were issued earlier and the first formula was recently accepted with certain modifications by the Cabinet.
“The feasibility of the first option recommended by the seventh CPC has been examined by a committee headed by the Secretary, Department of Pension and Pensioners’ Welfare. Accordingly, it has been decided that the revised pension and family pension with effect from January 1, 2016, in respect of all Central civil pensioners and family pensioners, including Central Armed Police Forces, who retired/died prior to January 1, 2016, may be revised by notionally fixing their pay in the pay matrix recommended by the seventh CPC in the level corresponding to the pay in the pay scale/pay band and grade pay at which they retired/died,” orders issued by the department said.
These orders, however, do not cover retired High Court and Supreme Court judges, constitutional and statutory authorities as well as Armed Forces pensioners, for whom separate orders will be issued by the appropriate authority.
The notional pay fixation will be done under each intervening pay commission based on the formula for revision of pay. It has also been decided that higher of the two formulations, that is, the pension already revised and being disbursed or the revised pension as worked out in accordance with the new orders, shall be granted, the orders said.
The arrears on account of revision of pension would be admissible with effect from January 1, 2016, only and no claims for the period before this would be accepted.

Confusion at Employees provident fund organization over enhancing pension-21.04.2017

Monday, May 1, 2017

Tax Treatment On Family Income

Latest article is 

How to invest in your family’s name? 

BY:  Ashwini Kumar Sharma-

Livemint 02.05.2017

Often people invest for family members to save tax. However, there are several factors to consider before doing so, such as: their age and their income tax slab
The Pension Fund Regulatory and Development Authority (PFRDA) has disallowed any third-party contributions in tier-II accounts of the National Pension System (NPS). The aim could have been to prevent people from temporarily parking their funds in tier-II accounts. NPS has two types of accounts: tier-I and tier-II. Tier-I accounts have a longer lock-in-period, while tier-II are optional and allow easy withdrawal of money. Also, investments in tier-II account do not offer tax benefit.
Often, people invest in the name of family members, either to save tax while investing or to avoid tax on returns at the time of maturity. But there are various rules that need to be considered before doing so. Here’s what you need to know in this regard.
The route to investment
Rules and tax implications differ based on two aspects: one, whether you are investing directly in the name of a family member or gifting the money to your family member, which later gets invested by them. Moreover, tax implication also depends on your relationship with, and the age of, the family member.
Spouse: Many investment instruments such as insurance, Public Provident Fund (PPF), fixed deposits and shares allow investment in the name of spouse. But any return on such investment is considered as income of the proposer and gets taxed accordingly.
Even if you transfer any asset or money as a gift to your spouse, which she later invests, any income from such investment will be treated as yours. However, if she reinvests the returns she earns on the investment, the returns from that investment will not get clubbed with your income because “clubbing provisions apply to only first level of income generated through the asset,” said Vaibhav Sankla, managing director, H&R Block India. So, in the long term, investing in the name of your spouse can help to bring down your tax outgo.
Children: Again, you are free to invest in some avenues in the name of your children. In certain cases, you can also claim tax deduction on the investment amount. For instance, you can invest up to Rs1.5 lakh in PPF in your name and your children’s. But if you want to invest more in PPF, you can open accounts in the name of your family members and invest up to Rs1.5 lakh each in their names too.
But you can claim deduction only up to Rs1.5 lakh, regardless of how much you invest for other family members. Returns from PPF are tax-free. However, returns from other investment instruments could get clubbed with your income, or be counted as the child’s income, depending on the age of your child.
Minor children: In case of minors, clubbing provisions under section 64 of the income-tax Act apply. Any gain from the investment, in the name of minor child, gets added to the income of the parents and is taxed accordingly. However, there is a small deduction available in case you invest the money in the name of your minor child.
You can claim up to Rs1,500 exemption per child every year, for a maximum of two children, under section 10(32). For example, if you choose to invest in fixed deposit, the rates of which are around 7.5% per annum, you can invest Rs20,000 (or Rs40,000, if you have 2 children), which will earn you an interest of Rs1,500, or Rs3,000, respectively. This can be claimed as tax deduction.
Major children: You can gift any amount to a major child, which will be tax free in her hand. Further, if she invests it, any return on such investment will be taxed in her hand and will not get clubbed with the parent’s income, who had gifted the money. This is so because the clubbing provisions do not apply on income from assets transferred to major children.
Even “if the minor is approaching maturity, it makes sense to invest in his or her name,” said Sankla. Once a minor attains the age of 18 , any income derived by her from such investments will be out of clubbing net and will be taxed separately. This can help taxpayers avoid taxes in the future, Sankla explained.
Parents: When it comes to parents, you cannot invest in all the products in their name. For instance: you cannot buy a life insurance policy in which your parents are insured. This is against the insurable interest clause of life insurance. However, you can and should buy a health insurance policy for your parents. You can claim an additional deduction under section 80D of the Act—up to Rs25,000—towards their health insurance premium, and up to Rs30,000 if they are senior citizens.
However, if you are staying in a house owned by your parents, you can consider paying rent to them and claim house rent allowance. But it makes sense to do this only when your parents do not have any other source of income, or if even after considering the rental income their total income falls in a lower tax slab than yours.
All these provisions can help in bringing down your overall tax liability, but only if the other family members’ income is in a lower tax bracket than yours.
So, before investing in the name of any family member, do keep these provisions in mind, as any concealment of tax can lead to penalties.

Link to Business Today

Link to DNA

Published in Business Today in July 2012 (Link given above)
Buying an insurance policy in the name of your spouse or opening a fixed deposit in your child's name could be a genuinely emotional act. It could also be an attempt to save tax.

People often invest in relatives' name to save tax. Let's use an example to understand how one can transfer assets to someone within the family and save tax on income from those assets.

Mr Mukherjee, an advertising professional, sells a property owned by him and uses the money to open fixed deposits in his daughter and wife's name.

SPECIAL:Best investment tips to save tax

Mrs Mukherjee is a homemaker while the daughter is a trainee in a communications company. The daughter earns less than Rs 2 lakh a year and is out of the tax net. Mr Mukherjee is in the 30% tax slab. Can he escape paying tax on interest from these deposits? Not really.

The interest earned by Mr Mukherjee's wife will be clubbed with his income and taxed according to his income slab . However, the interest earned by the daughter will not be taxed in his hands.

Tapati Ghose, Partner, Deloitte Haskins & Sells, says, "Such gifts in excess of Rs 50,000 without consideration are generally taxed as income from other sources. However, tax laws make an exception in certain situations such as if the transfer is from a relative, under a will, inheritance or on occasion of marriage etc. While the gift to the daughter will not be taxed, the interest earned will be included in her income."

WAYS & MEANS

Most savings instruments allow investment in the name of spouse, children or parents, but with some restrictions. It is common to open a fixed deposit or buy insurance in the name of spouse or minor children. One can even open a Public Provident Fund (PPF) account or buy stocks in the name of spouse or children.

This can be done in two ways. One is joint holding, the first holder being the person in whose name you want to invest, or by transferring the amount/asset to the person who will make the investment. The person in whose name the investment is made (except minors) must comply with the know-your-customer (KYC) norms.

In joint holding, the person whose name appears in the application first must comply with the KYC norms. All correspondence will be addressed to him/her. Even cheques/drafts will be drawn in his/her name.

In case of minors, the person making the investment should comply with the KYC norms. Under KYC norms, a person has to furnish identity/address proofs and the Permanent Account Number issued by the income tax department.

CLUBBING OF INCOME

Any transfer of assets to close relatives (parent, spouse, sibling, lineal ascendant/descendant) is not taxed.

Many people use this rule to transfer assets to others who are either in a lower tax bracket or do not pay tax at all and save tax on income from these assets.

To check this, Section 64 of the Income Tax Act contains clubbing provisions as per which any income from investment made or assets purchased in the name of close relatives (spouse, minor child or daughter-in-law) is clubbed with the income of the person making the investment and taxed accordingly .

This applies to all types of investments such as shares, fixed deposits, land, building, post office savings and mutual funds.

Further, income from assets transferred directly or indirectly other than for adequate consideration to a person or association of persons who may benefit the individual's spouse or son's wife is also clubbed with the transferer's earnings.

So, if a person opens a fixed deposit in his wife or minor child's name, the interest earned will be clubbed with his income. Also, if a person buys a property in the name of his wife, who has not contributed any money, the rental income will be clubbed with his income.

However, if the spouse/relative has a source of income and has bought the asset through his/her own funds, the income will be taxed in his/her hands.

If the property is bought from funds contributed equally by both husband and wife, and is held jointly, the rental income will be split and taxed separately.

Even in case of minor child, "if the income is from the child's own skills, manual work, etc, such income will be directly taxed in the hands of the child. All other income will be clubbed in the parent's hands. The parent may claim an exemption of Rs 1,500 per minor child if the clubbing provisions come into play," says Ghose.

ALTERNATIVE WAYS

Despite the clubbing provisions, one can save tax legally by transferring assets to his/her spouse, parents or other relatives.

If a person is in the higher tax bracket than his wife, he can transfer a certain sum to his wife in exchange for her jewellery. She can open a fixed deposit so that the interest is taxed in her hands at a lower rate.

Similarly, if you transfer a house in your wife's name in exchange for her jewellery, the rental income will not be taxed in your hands.

Further, earnings from gift/transfer of an amount to a child who is not a minor will be taxed in the hands of the transferee. This is because the clubbing provisions will not be applicable in such cases.

Since the clubbing provisions do not apply to transfer of assets to parents or siblings, income from gratuitous payments to/investments in the name of parents for their maintenance can have an added advantage if the latter are in a lower tax slab.

THIRD-PARTY INVESTMENTS & I-T DEDUCTIONS

Under Section 80 C and Section 80 D of the Income Tax Act, investments in approved savings tools are eligible for income tax deduction.

While not all instruments allow tax deduction on investment in other's name, your contributions towards PPF, life insurance in your spouse/child's name and health insurance in your parents' name are eligible for income tax deduction.

"Investments made by an individual for his/her spouse or children are eligible for deduction if they are into life insurance and PPF," says Sreenivasulu Reddy, senior tax professional, Ernst & Young.

One can put money in PPF or Senior Citizens Savings Scheme (SCSS) in the name of spouse/parents and earn tax-free returns. If you have exhausted the Rs 1 lakh limit under PPF, you can gift money to spouse, parents, adult children or siblings, who can invest it in PPF. Though you won't be eligible for deduction in such cases, your money will earn a tax-free return of over 8% a year.

You can transfer surplus to your parents (above 60 years), who can in turn invest the same in SCSS, which is at present giving 9.3% annual return. Again, you cannot claim income tax deduction as this investment it is not in your name. But you can earn over 9% tax-free interest.

TREAD WITH CAUTION

If you are resorting to roundabout ways to save tax, be careful not to rub law the wrong way. The government has upped the ante against transactions intended at avoiding tax.

Nitin Baijal, director, BMR Advisor, says, "When you transfer money to someone in the lower tax bracket, you are essentially trying to avoid tax, and with all the talk on anti-avoidance, one should be careful while resorting to unlawful methods."

Copy of Article (Link given above ) published in DNA 19.02.2015
In this concluding article of the series on tax implications on gifts, we will understand how you can save more in taxes by gifting money to your family members. So far we have seen various tax implications on giving and receiving a gift and when the gifted money is further invested. In the previous article, we examined a case where a husband gifts money to his wife which she goes on to invest in a bank FD and the interest thus earned on that FD was ultimately clubbed in the income of the husband; due to the clubbing provisions of the Income Tax Act.
Let's understand how can you take advantage of the gifting provisions legally and what happens when the wife invests the gifted money in a PPF or tax-free bonds or the gift is made to one's parents or children.
What is clubbing of income?
Clubbing of income is when the income of another person is included in the income of an assessee. The income thus included in this scenario is called Deemed Income based on the various provisions as mentioned in Section 60 to 64 of the Income Tax Act. The idea behind introducing the clubbing provision is that no income should escape tax while moving assets or income to any third party, including family members.
Clubbing of wife's income
As seen so far; when a wife invests the gifted money and earns certain income from those investments, then the entire income would be clubbed in the hands of the husband. But there is one more interesting angle to this in a case where the income earned is further reinvested.
Important Note: Income earned from the income earned is not clubbed!
Let's consider another example where you invest Rs 5 lakhs in your wife's name and earn an interest of Rs 50,000. This Rs. 50,000 will be clubbed in your income for the computation of income tax; however, when your wife further invests this Rs 50,000 in another FD and earns Rs 5,000 (10% interest on Rs 50000) as interest on it, this interest will be considered as her own income only and will not be clubbed with your income.
Clubbing provisions will also not apply when the gifted money is invested in any investment option which is tax exempt, for instance in the above example, let's say rather than a FD you would have invested the same Rs 5 lakh for buying shares of a listed company in your wife's name. You later sold the shares for Rs 6 lakhs after holding it for a period of one year and earned a capital gain of Rs 1 lakh which ultimately is tax free as long term capital gains are tax exempt.
Hence this Rs 1 lakh capital gain income in your wife's name will not be clubbed in your hand as either ways it is tax free. The earlier rule will also prevail when this gain of Rs 1 lakh is further invested by your wife in any investment option and the income earned from it will always be clubbed in her name only.
Investing in your parent's name: You can save taxes by gifting or giving loans to your parents or your in-laws as well because clubbing provisions does not apply in this case; the income on funds as gifted or loaned to them will be taxed in their hands only, based on their income tax slabs.
For example, you gift Rs 20 lakhs each to your mother and father who are senior citizens and they further invest this money, say in a bank FD at an interest rate of say 10%. Now both of them will get Rs 2 lakhs as an interest income individually. If they are retired and not in receipt of any other income, then this entire income that is less than the basic exemption limit of Rs 3,00,000/- (as applicable to senior citizen) would be tax exempt and they do not even need to file their tax returns. If there is a certain existing pension or other interest accruing to them presently, then too, it is always advantageous to gift them money and invest it in their name to enjoy the benefit of other tax exemptions and lower slab rate of taxes.
You can also buy a property in their name and put it on rent which again becomes tax free subject to their tax slab and other income accruing to them.
Investing in you children's name:
Similar to the provisions as applicable to your parents, even money gifted and then invested in your children's name, who have attained the age of majority, will not be clubbed in your hand.
In case you have children who are 18 years or older and studying or earning at a lower tax slab than you, then gifting your surplus money and investing in their name will neither attract gift tax nor clubbing. Income earned out of investments made by your major children out of the gifts given by you will be taxed in their hands only.
You may even consider giving interest-free loans to your children as it is lawful and can help you save you more taxes. However, when the children are minor then the clubbing provision will attract, except in cases where the income is earned by the child due to his or her skill or talent.

Friday, February 24, 2017

Excess Of Using Microwave Oven May Affect Health

Precautions on how to use a microwave oven.--Please read first before use. 
(I have collected following information using Google search and submitted before you for creating awareness. You may verify the correctness of information and if you are satisfied with it , then use the advice and keep yourself safe and avoid health hazards caused by excessive use of such ovens)

Step 1 - Check if the utensils are suitable for use in the microwave oven.
Step 2 - Please confirm the wattage of the microwave oven and if the food is suitable for heating in the microwave oven.
Step 3 - Read carefully the food package heating instructions. If not very clear, use a shorter time and heat the food in several stages.
Step 4 - Do not leave the food unattended while heating to avoid charring the food due to overheating or dangers due to bursts.
Step 5 - Please take note of the high temperature and the steam when removing the food from the microwave oven to avoid being scalded.

  • Do not leave the microwave oven unattended while in use.
  • For small amounts of food and dry food, do not prolong the heating. If unsure of the heating time, please shorten the heating time and do it in several stages.
  • Do not cook eggs with shell or whole cooked eggs to avoid bursting while cooking.
  • Do not put sealed cans or bottles of food in the microwave oven. When the pressure increases, the cans or bottles may explode.
  • Do not reheat beverages (like water), because microwave reheating can cause delayed splashing and boiling, easily leading to scalding.
  • Do not fry food.
  • Do not put dry cloth, newspaper, or other paper products in the microwave oven for heating, as it may cause a fire.
  • Open sealed food packaging bag and transfer the contents into another container for proper heating.
  • Do not use metal utensils (including with gold or silver edge utensils, tin foil or aluminum paper packages, stainless steel utensils, etc.), wood, bamboo, paper containers, poor heat-resistant plastic containers and general glass containers.
  • Please check before using the utensil if it is suitable for use in a microwave oven. Use heat-resistant glass containers, ceramics, and heat-resistant plastic containers (If the food ingredients contain a high proportion of oil, do not heat in the microwave oven).
  • When using plastic wrap or cooking with a cover, please provide a vent hole and open carefully after cooking to avoid steam burns.
  • Do not place flammable items in the microwave oven, on the sides or on top of the oven to avoid causing a fire.
  • Do not use or operate the microwave oven if there are no food items inside the oven.
  • Do not operate the microwave oven if it is damaged or does not operate properly. It is imperative that the oven door seals properly and that there is no damage to the door seal, hinges, latches or oven surfaces.


Guidelines:----------
Ovens used for food preparation must be cleaned on a regular basis to prevent biological contamination, fire, and door seal damage.
Ovens used for laboratory applications cannot be used for food preparation. Conversely, food preparation ovens should never be used for other applications.
Do not use aluminum foil or any metal containers, metal utensils, metal objects, or objects with metal or foil trim in the oven. They can cause arcing, damaging the oven and creating a fire or burn hazard.
Do not heat objects that are sealed as they may explode, damaging the oven and blowing off the door.
Never heat flammable or combustible liquid in the oven. A fire and/or explosion may result.
Be careful when removing containers from the microwave oven. Containers or their contents may be very hot, resulting in burns or spills of hot materials. Containers have been known to explode after tightening the lid following removal from a microwave oven.
Never make adjustments to, or tamper with, components of the oven. Do not try to perform repairs. The oven operates on high voltage and amperage that can be lethal if improperly handled.

Microwave Ovens – Hazards, Precautions and Safety Measures--Written by by Jennshah on December 8, 2007 in Health, Technology-


We use microwaves for reheating, heating water for tea, sometimes, popcorn, rice, baked potatoes, melting chocolate, softening butter, margarine, or cream cheese, frozen dinners or other things (chicken nuggets or patties), cooking frozen veggies for dinner, and making instant oatmeal for breakfast, this list doesn’t end here, we have found shortcuts for everything using ovens in place of stoves is getting popular and why not this method is even more easy and quick and that too without much mess…I would be lost without my microwave! But this is only one side story, despite the fact that we love using microwaves the hazards of using microwaves must also be in out knowledge.

Microwaves, like visible light, are a part of the electromagnetic radiation spectrum. They are extremely high frequency radio waves. As the frequency of radiation increases, its wavelength decreases, so very high frequencies correspond to very short wavelengths; hence the name microwaves. Infrared radiation, ultraviolet light and X-rays are also electromagnetic radiations, but have even shorter wavelengths than microwaves.
Microwaves may either be reflected, transmitted or absorbed by matter in their path. Metallic materials totally reflect microwaves. Most non-metallic materials such as glass and plastics are partially transparent to microwaves. Material containing moisture, such as food and even people, absorbs microwave energy. If energy is absorbed at a rate greater than the rate at which the material looses energy (ie. rate of cooling), its temperature will increase.

Hazards of Microwave Oven

1. Continually eating food processed from a microwave oven causes long term, permanent, brain damage by “shorting out” electrical impulses in the brain [de-polarizing or de-magnetizing the brain tissue].
2. The human body cannot metabolize [break down] the unknown by-products created in micro-waved food.
3. Male and female hormone production is shut down and/or altered by continually eating micro-waved foods.
4. The effects of micro-waved food by-products are residual [long term, permanent] within the human body.
5. Minerals, vitamins, and nutrients of all micro-waved food is reduced or altered so that the human body gets little or no benefit, or the human body absorbs altered compounds that cannot be broken down.
6. The minerals in vegetables are altered into cancerous free radicals when cooked in a microwave oven.
7. Micro-waved foods cause stomach and intestinal cancerous growths [tumors]. This has been a primary contributor to the rapidly increased rate of colon cancer in the United States.
8. The prolonged eating of micro-waved foods causes cancerous cells to increase in human blood.
9. Continual ingestion of micro-waved food causes immune system deficiencies through lymph gland and blood serum alterations.
10. Eating micro-waved food causes loss of memory, concentration, emotional instability, and a decrease of intelligence.

Precautions for radiation safety in the use of Microwave Ovens:
• Never tamper with or inactivate the interlocking devices.
• Never use the oven without the trays provided by the manufacturer unless specifically allowed in the manufacturer’s instructions.
 Never operate the oven without a load (ie. an absorbing material such as food or water) in the oven cavity unless specifically allowed in the manufacturer’s instructions.
• Clean the oven cavity, the door and seals with water and a mild detergent at regular intervals (do not use abrasive cleaning pads).

Cooking Containers and Foils:
Plastic containers considered suitable for holding foods at room temperature may not necessarily be suitable for use in a microwave oven. The high cooking temperatures may cause the plastic’s chemistry to break down and thereby contaminate food in the container. Since it is difficult to determine the composition of plastic from its appearance, it is recommended that plastic containers or films not be used in a microwave oven unless specifically designated for such use.

Most ceramics, glass-ceramics, some plastics and papers are satisfactory for microwave oven use. Dishes with metallic glazes should not be used. If fast food foil containers and aluminium foil are used, the oven manufacturer’s directions should be carefully followed. Do not let fast food foil containers or aluminum foil touch the sides of the oven as this may cause sparking.

Safety Measures:
• It is sometimes possible to super-heat some liquids or foods beyond their natural boiling point. Such super heated liquids may boil suddenly and violently when jolted or stirred after removal from the oven – it is therefore a good idea to take precautions such as covering the food or liquid or allowing it cool before removal from the oven.

• When thawing frozen foods in the microwave oven it is important to thaw the food thoroughly before cooking.
• Do not use microwave ovens for sterilizing baby bottles or other food utensils.
• Ensure that all food prepared in a microwave oven is stirred and/or left to stand for a few minutes before consuming. In particular, care must be exercised when heating a baby’s bottle. Even though the glass bottle may be cool to the touch, the milk could be very hot. Cases have been reported where babies have received severe burns from drinking liquids taken directly from a microwave oven. To avoid problems do not heat baby’s liquids in a microwave oven. If there are no alternative means, thoroughly shake the bottle to mix the contents and test its temperature against the skin after heating.
• Use only cooking containers designated as suitable for microwave cooking.
भाग्य‘   
एक सेठ जी थे  -
जिनके पास काफी दौलत थी
सेठ जी ने अपनी बेटी की शादी एक बड़े घर में की थी
परन्तु बेटी के भाग्य में सुख  होने के कारण उसका पति जुआरीशराबी निकल गया.  
जिससे सब धन समाप्त हो गया
बेटी की यह हालत देखकर सेठानी जी रोज सेठ जी से कहती कि आप दुनिया की मदद करते हो
मगर अपनी बेटी परेशानी में होते हुए उसकी मदद क्यों नहीं करते हो
सेठ जी कहते कि 
"जब उनका भाग्य उदय होगा तो अपने आप सब मदद करने को तैयार हो जायेंगे..." 
एक दिन सेठ जी घर से बाहर गये थे कितभी उनका दामाद घर  गया
सास ने दामाद का आदर-सत्कार किया और बेटी की मदद करने का विचार उसके मन में आया कि क्यों  मोतीचूर के लड्डूओं में अर्शफिया रख दी जाये... यह सोचकर सास ने लड्डूओ के बीच में अर्शफिया दबा कर रख दी और दामाद को टीका लगा कर विदा करते समय पांच किलों शुद्ध देशी घी के लड्डूजिनमे अर्शफिया थीदिये... 
दामाद लड्डू लेकर घर से चला,
दामाद ने सोचा कि इतना वजन कौन लेकर जाये क्यों  यहीं मिठाई की दुकान पर बेच दिये जायें और दामाद ने वह लड्डुयों का पैकेट मिठाई वाले को बेच दिया और पैसे जेब में डालकर चला गया
उधर सेठ जी बाहर से आये तो उन्होंने सोचा घर के लिये मिठाई की दुकान से मोतीचूर के लड्डू लेता चलू और सेठ जी ने दुकानदार से लड्डू मांगे...मिठाई वाले ने वही लड्डू का पैकेट सेठ जी को वापिस बेच दिया.  
सेठ जी लड्डू लेकर घर आये.. सेठानी ने जब लड्डूओ का वही पैकेट देखा तो सेठानी ने लड्डू फोडकर देखेअर्शफिया देख कर अपना माथा पीट लिया
सेठानी ने सेठ जी को दामाद के आने से लेकर जाने तक और लड्डुओं में अर्शफिया छिपाने की बात कह डाली... सेठ जी बोले कि भाग्यवान मैंनें पहले ही समझाया था कि अभी उनका भाग्य नहीं जागा... 
देखा मोहरें ना तो दामाद के भाग्य में थी और  ही मिठाई वाले के भाग्य में... 
इसलिये कहते हैं कि भाग्य से जयादाऔर... समय से पहले  किसी को कुछ मिला है और  मीलेगा!ईसी लिये ईशवर जितना दे उसी मै संतोष करो...
झूला जितना पीछे जाता हैउतना ही आगे आता है।एकदम बराबर।
सुख और दुख दोनों ही जीवन में बराबर आते हैं।
जिंदगी का झूला पीछे जाएतो डरो मतवह आगे भी आएगा।
बहुत ही खूबसूरत लाईनें.
.किसी की मजबूरियाँ पे  हँसिये,
कोई मजबूरियाँ ख़रीद कर नहीं लाता..!
डरिये वक़्त की मार से,बुरा वक़्त किसीको बताकर नही आता..!
अकल कितनी भी तेज ह़ो,नसीब के बिना नही जीत सकती..!
बीरबल अकलमंद होने के बावजूद,कभी बादशाह नही बन सका...!!
""ना तुम अपने आप को गले लगा सकते होना ही तुम अपने कंधे पर सर रखकर रो सकते हो एक दूसरे के लिये जीने का नाम ही जिंदगी है!
इसलिये वक़्त उन्हें दो जो तुम्हे चाहते हों दिल से!

रिश्ते पैसो के मोहताज़ नहीं होते क्योकि कुछ रिश्ते मुनाफा नहीं देते पर जीवन अमीर जरूर बना देते है🍆!!! "☝☝☝🌺🍀🌺

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