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Banking & Finance
Adapt to customer needs — IOB chief
S. C. Gupta, Chairman and Managing Director of Indian Overseas Bank, has a vision for his bank, one of the very familiar names in the South and historically having a large presence abroad. In an interview with C. R. L. Narasimhan, Mr. Gupta ...


Info Science & Technology
Net services based on Google's web APIs service
A FEW months ago Google opened its database for public access and released software tools that enable programs to directly access the database. This has prompted many web programmers to launch innovative services using this huge database. ...


Taxation
Taxation of life insurance cos.
This is the second and concluding part of the article on Taxation of life insurance companies. The first part appeared in these columns on September 30. IT IS but natural to expect that, after the nationalisation of life insurance, no ...
Sec. 88 relief for low income bracket
QUESTION: Though relief under Sec. 88 in consequence of Finance Act, 2002 was explained, the position of those in the lowest bracket of income below Rs. 1.50 lakhs had not been fully explained. It appears that this class of persons may ...
TDS from co-owned property: Board's clarification still valid
Q: In respect of a property owned by four persons the assessing officer insists that the rent paid to them should suffer tax deduction on the aggregate amount though each one's share falls below taxable limit. He also deems that the rate ...


Trade
Trading on 'undisclosed information'
In the absence of any guidance in TRIPS, it would be difficult for the authorities concerned to decide which information is to be treated as `undisclosed', says N. B. Zaveri.
What the issues are
1. Disclosure of information about an invention is the consideration for which patents are granted. Therefore the patentee is under obligation to disclose relevant information. One of the requirements for granting a patent is that it should be ...

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