Digital
signatures A new technology
Vishal Gupta
A
signature is not part of the substance of
a transaction, but rather of its
representation or form. A signature must
have the following attributes:
A signature should indicate who signed a
document, message or record, and should
be difficult for another person to
produce without authorization.
A signature should identify what is
signed, making it impracticable to
falsify or alter either the signed matter
or the signature without detection.
The affixing of the signature should be
an affirmative act which serves the
ceremonial and approval functions of a
signature and establishes the sense of
having legally consummated a transaction.
Optimally, a signature and its creation
and verification processes should provide
the greatest possible assurance of both
signer authenticity and document
authenticity, with the least possible
expenditure of resources.
Digital Signature technology generally
surpasses paper technology in all these
attributes. Digital Signatures are
created and verified by cryptography, the
branch of applied mathematics that
concerns itself with transforming
messages into seemingly unintelligible
forms and back again. Digital signatures
use what is known as "public key
cryptography" which employs an
algorithm using two different but
mathematically related "keys"
one for creating a digital signature or
transforming data into a seemingly
unintelligible form, and another key for
verifying a digital signature or
returning the message to its original
form. Computer equipment and software
utilizing two such keys are often
collectively termed an "asymmetric
cryptosystem."
The complementary keys of an asymmetric
cryptosystem for digital signatures are
arbitrarily termed as the private key,
which is known only to the signer and
used to create the digital signature, and
the public key, which is ordinarily more
widely known and is used by a relying
party to verify the digital signature. If
many people need to verify the signer's
digital signatures, the public key must
be available or distributed to all of
them, perhaps by publication in an
on-line repository or directory where it
is easily accessible. Although the keys
of the pair are mathematically related,
if the asymmetric cryptosystem has been
designed and implemented securely it is
computationally infeasible to derive the
private key from knowledge of the public
key
Another fundamental process, termed as a
"hash function" is used in both
creating and verifying a digital
signature. A hash function is an
algorithm which creates a digital
representation or "fingerprint"
in the form of a "hash value"
or "hash result" of a standard
length which is usually much smaller than
the message but nevertheless
substantially unique to it. Any change to
the message invariably produces a
different hash result when the same hash
function is used. Thus, use of digital
signatures usually involves two
processes, one performed by the signer
and the other by the receiver of the
digital signature:
" Digital Signature creation uses a
hash result derived from and unique to
both the signed message and a given
private key.
" Digital Signature verification is
the process of checking the digital
signature by reference to the original
message and a given public key, thereby
determining whether the digital signature
was created for that same message using
the private key that corresponds to the
referenced public key.
How the Digital Signatures work in a
practical way:
We can send a digitally signed Microsoft
word document as attachment to our
clients via email. You have to add our
digital signature stored in our browser
like Internet Explorer/Netscape or USB
Token plugged in your USB port by going
to security tab in the options menu of
Microsoft word. We shall then save your
document which shall be digitally signed.
Altering the document and resaving it
will remove our digital signatures.
We can send a digitally signed email to
your client. You have to add your digital
signature to an email message by going to
security tab in the options menu of
Microsoft Outlook.
If we are using public communication
networks to process commercial
transactions between your
customers/business partners or even to
persons whom we do not know (What we call
E-Commerce), many problems surrounding
the authenticity and privacy of
transactions are mitigated if messages
are digitally signed and encrypted.
Branches of Companies/Banks etc. are
required to submit monthly reporting to
their Head Offices/Corporate Offices.
These are usually sent in paper format.
Digitally signed copies of the same may
be send which will not only facilitate
quick and timely reporting but also save
a lot of time in converting data from
machines to physical form.
Digital Signatures in India:
The real start of usage of digital
signatures in India can be marked with
flagship e-Governance initiative of the
Ministry of Company Affairs (MCA), Govt.
of India. The MCA21 project facilitates
the electronic filing of all statutory
compliances online via the Internet,
using a secure electronic mode w.e.f.
September 16, 2006. One of the
pre-requisites for e-filing via MCA21 is
a Digital Signature Certificate (DSC)
obtained from a licensed Certifying
Authority (CA). A DSC would be required
to digitally sign electronic forms.
Certifying Authorities in India are
licensed under the Indian Information
Technology Act (IT Act). A Digital
Signature obtained from a licensed CA in
India is recognized by the Indian IT Act
to be equivalent to a Physical Signature.
Income Tax Department has introduced new
Income tax return Forms No.1, 2, 3 and 3B
w.e.f. July 24, 2006 Form No.1 applicable
to Companies is compulsorily to be filed
electronically using Digital Signatures.
National Securities Depository Limited
(NSDL) has allowed an online upload of
digitally signed e-TDS returns thereby
enabling entities to directly furnish
(upload) their e-TDS returns (Form 24, 26
and 27 only) to the TIN central system
through the Internet from July 10, 2004
onwards.
Besides, some of the reputed
Organizations world wide requires tenders
etc. to be filled electronically which
will also require the need of having a
digital signature.
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''Accounts,
Accounting,
Audit under the Jammu and Kashmir VAT
Act, 2005''
The State of Jammu
& Kashmir has introduced the Jammu
& Kashmir Value Added Tax Act 2005.
The said Act replaces the Jammu &
Kashmir Value Added Ordinance 2005. The
Ordinance/Act has been made applicable as
from 1-4-2005. This is a new law and
requires detailed and proper accounting.
To meet this requirement a book has been
brought in the market. This is highly
desirable and need of the hour.
Ever since inception of VAT regime,
dealers and professionals alike were in a
dilemma as regards the procedure for
accounting to be followed, manner of
treatment of input credit on opening
stock, remission of output credit in case
of industry etc. according to CA.
Virender Kumar Kapurthis publication
seeks to address the general and specific
queries of businessmen and professionals
alike regarding their various obligations
under the VAT act.
The book ''Accounts, Accounting, Audit
under The Jammu and Kashmir Value Added
Tax Act, 2005'' is a pioneering effort on
behalf of the authors to elucidate the
procedural aspects under Value Added
system of Taxation relating to
maintenance of accounts and audit
according to CA. Sudhir K Arora, due to
lack of conceptual and procedural clarity
regarding VAT system of taxation itself,
there was an utter state of confusion
about the nature, manner and others
obligations regarding maintenance of
accounts in the new regime. Despite more
than a year having passed under VAT, the
business community at large still remains
unaware of its obligation to get the
accounts audited, failure of which has
rather grave consequences.
The VAT Act has also placed a great
responsibility on the Chartered
Accountants fraternity by making VAT
Audit mandatory for turnover exceeding
Rs. Forty Lacs. The members of the
profession are supposed to report on the
various matters pertaining to the VAT
Act, so as to assist final assessment by
the Department.
The book has been brilliantly authored by
CA. Arun Kumar Gupta and CA. Hardeep
Aggarwal and the labour and research put
in by them is clearly evident for the
detailed analysis on various provision of
the Act. The book deals on the system of
VAT, the incidence of tax, input credit,
output credit, audit etc., which are
explained by means of flow charts, tables
and illustrations, CA. Sudhir K Arora
opines that the accounting entires in
respect of Input Tax, Out Tax, Credit and
Debit Notes etc are detailed in the book,
along with the manner of presentation in
the Final Accounts. The professionals are
also going to find the book very helpful
as each para of VAT-53 is discussed in
details.
According to CA. K B Sharma, it is indeed
a brilliant effort by the authors, CA.
Arun Kumar Gupta and CA. Hardeep
Aggarwal, to understand the law on Value
Added Tax of the State of Jammu &
Kashmir and there on publish a book on
this subject within such a short span of
time. The ease by which Value Added Tax
could be understood after going through
this book reflects the efforts of the
authors and their understanding of the
subject.
Wherever possible, flow charts have been
shown to give a bird's eye view to the
provisions at the very first glance. The
accounting and other aspects related with
Value Added Tax are explained by giving
practical examples wherever required.
Even if a casual reading is given to the
book, the required knowledge of VAT can
easily be obtained.
This book is written in a clear, concise
manner, and the illustrations and
examples make it an essential and
valuable resource for Practicing Accounts
and Lawyers, and Financial Officers of
any organization which is subject to
Value Added Tax. This book will serve
both the neophyte and the experienced
practitioner. It gives self-education as
it has been well conceived in its set up.
The book is a must for professionals in
the field of Accounting and those dealing
with VAT. IT is also useful for all
business houses so that they know about
the areas dealt with by VAT and to meet
the obligations that rests upon them
under VAT. "It is good source of
information", says CA. Omesh Gupta.
The book is a practical guide for
everybody associated with VAT and
everybody is going to find it very
useful. I again congratulate the authors
for their effort. (CA. Sudhir K Arora).
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Trika-shasta An
appraisal
Raj Kumar
The worship of
Shiva and Shakti in Kashmir has ancient
origin, but one of the greatest
philosophers of Kashmir, Vasugupta, gave
it a sound base in the 8th century AD
when he composed the Shiva-sutras under
devine revealation. Vasugupta, the
percepter of Shiva-sutras is regarded as
the father of Kashmir Shivism. His pupil
Kallata Bhatt founded the spanda shastra
branch. From Kallata Bhatt this lore
passed through a line of pupils to
Baskara of 11th century AD Somanda
another pupil of Vasugupta, is the
founder of Pratyabijina branch, which
through another line of pupils passed to
Abhinav Gupta of 11th century. The Shiva
Sutras were interrepreted by various
scholars, but it was Abhinavgupta who
showed the practical way of realizing the
devine powers. Abhinavgupta worked on
three systems known as the Krama, the
Trika and Kula which were evolved from
the Shivagamas and the Tankras. He was an
original thinker and a great philosopher,
who is supposed to have defeated
Shankaracharya, another scholar of same
name sake who hailed from south India.
It may be noted here that the Shivism of
Kashmir is a distinct philosophy in its
own right, which originated in Kashmir,
though it may have some conections with
similar philosophies elsewhere. Kashmir
Shivism is also called Trika-Shastra or
simply Trika because it treats of the
three entities
God,
soul and
matter. Trika
shastra combines all the three elements
in a plausibly rational scheme, negating
none yet not getting mired in the one or
the other philosophical dead ends.
Kashmiris developed philosophical
literature of their own on Shiva cult,
and their original thoughts attracted
many scholars from other lands. The
original philosophy, which is generally
called, the Trika, by the Kashmiris is of
devine origin and as such they refuse the
authority of the Vedanta philosophies. In
this connection, they assign superiority
to the Paratyabhijina system which
implies a knowledge, a comprehension of
the principles, a realization of the
truth. Pratyabhijina system according to
them, is the only perfect and correct
system transcending all other systems of
philosophy.
Of all the humanistic achievements of
Kashmir, the Trika is unquestionably the
greatest. It is of the world wide
interest, for it is Kashmirs very
own and in the words of a Kashmirian
author, like saffron,which grows nowhere
else except in Kashmir.
The Trika is a wonderful synthesis of all
the important systems of knowledge and
thinking as well as all moral and
spiritual disciplines practised
previously in India. It is the synthesis
of all that is universal and enduring in
the Vedants, the Sankhya, the Dharma, and
the vinaya as well as all that is highest
and noblest in the vaishnava and shakta
schools of thought. While synthesizing
all previous systems of Indias
philosophical thinking and spiritual
discipline, the Trika has been careful to
avoid the many pitfalls, into which
certain later representations of the
earlier systems have been led.
Then again while absolutely monistic in
its analysis of man and the universe, the
Trika is yet a most realistic and dynamic
system.
In it, the Chief emphasis is laid on
which is called Svatantrya, the most
complete autonomy of thought and action
as the goal of life. The Trika is an
opportune revelation designed to meet and
solve the many intricate problems,
personal and social , which confront the
man all over the world.
The Trika is the fundamental science of
three most vital facts of universal
experiene namely, (a) man, (b) universe
and (c) adjustment. While all these three
are dealt with in the Trika, it is the
man who is its primal as well as final
concern, so much so that the
Trika-shastra might as well be called the
science of humanism. The Trika does not
just stop here, but analysis mans
entire construction, physical, mental and
spiritual.
In addition to the analysis, not only of
man but, also his universe into 36
principles, the Trika further tells us,
with a wonderful wealth of detal, the
exact method of knowing them in direct
experience and realising them as positive
facts. The Trika is meant for all human
beings without any distinction of sex,
creed, caste or colour. Kashmir Shivism
is also called Trika-Shastra or simply
Trika because it treats of the three
entities God,
soul and
matter. Trika
shastra combines all the three elements
in a plausibly rational scheme, negating
none yet not getting mired in the one or
the other philosophical dead ends.
The Trika has a very extensive
literature, consisting of three different
divisions, namely (a) the Agama
shastra(b) the Spanda shastra and (c) the
Pratyabhijina shastra. The Agama
literally means what has come down
from remote antiquity.
The Spanda literally means energy and it
has reference to the fact that the whole
universe in all its aspects physical,
phychic and spiritual, is nothing but a
play of energy or vibration manifested.
Spanda shastra is another name of Kashmir
Shivism. Spanda, is also at the root of
nad shastra that explains how the mantras
are effective in invoking their effects.
The Pratyabhijina primarily means
recognition and in this context has
reference to the fact that realizing
ones own self means the recognition
of Shiva. The term has been used in the
sence of revealing the powers of self by
direct experience. One can recognize
himself if he recognises the supreme
power of God and becomes aware of his own
self and units both into one experience,
by his knowledge and action saying
certainly: I am that very
lord.
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Pains and
physiotherapy
Dr Anita Gupta
Health
awareness and physical fitness has now
become the soul words in our modern
society and thus one fnds an increasing
consciousness about the role and
importance of physiotherapy. If a doctor
provides the first hand treatment by way
of drugs or surgery, the physiotherapist
renders one step ahead by rehabilitating
the patients into their normal
lifestyle by treating their body and
psyche as well. In brief, a
physiotherapist treats those having some
bodily deformities, joint pains, joint
restrictions, cervical and lumbar
spondylosis, cerebral palsy, nerve
injuries and burns, etc. Besides these,
disabilities due to arthritis, stroke,
paraplegia, hemiplegia, frozen shoulder
and polio are also taken care by a
physiotherapist. To quote an example,
after a simple fracture of forearm; a
plaster cast is given from palm to above
elbow for 5-6 weeks. During the period
the fractured bone(s) gets united,
stiffness does develop at elbow, wrist
and forearm joints that limit the range
of movement. To recuperate from such
restrictions the patient needs
physio-occupational therapy treatment
like wax bath and active passive
exercises with CPM unit, pulley,
pronation-supination apparatus, modeling
clay and grip exerciser etc along with
manual exercises. Dr Dave, a renowned
surgeon from AIIMS, Delhi once said
an orthopaedic or a neurosurgeon
should not pick up his knife unless he
has a good physiotherapist with
him.
A lot of locomotors disability in
our country is due to polio, hemiplegia,
paraplegia and cerebral palsy etc. which
need special guidance of an expert and
well trained physiotherapist from the
very beginning. The spastic child or a
paralytic patient can recuperate from its
paralysis even to the extent of 80-90
percent but only if it is treated at the
very initial stage. Delay in treatment
definitely lessens the extent of
recovery. Likewise, a cerebral palsy
child requires full rehabilitation
services by means of physiotherapy,
occupational and speech therapy according
to his handicaps. The treatment in case
of rheumatoid arthritis and
osteo-arthritis is mainly directed
towards suppression of progressive
disease and restoration/maintenance of
functions in the affected joints or
organs. For this the patient requires
various drugs singly or in combination
with physiotherapy that extends deep
heating through short-wave diathermy
along with active passive exercises and
splintage to keep the joints working lest
these may not end up with the fixed
contractures and deformities of the hand
and knee. Likewise cases of stroke are
treated with ice-therapy and specialized
exercises like propioceptive
neuromuscular techniques and other active
exercises with the equipments. These
types of patients, depending upon the
severity, if joins physiotherapy within
four weeks of attack, recovers almost to
the full extent after assuming the
specialized exercises. The facial
paralysis too, can be cured completely by
means of physiotherapy treatment.
In our modern beauracratic society, we
continuously use our backs and stand/sit
for longer durations that bring a
fatigue, exhaustion and subsequently the
pains. The most common complaint of neck
and back pain occurred by using faulty
mattresses, soft and thick pillows, wrong
postures and in general, the sedentary
life style. Cervical spondylosis can
manifest in a variety of symptoms like
neck pain, referred pain in the arm and
numbness of hand, nausea, vertigo or
headache and sometimes it is
miscalculated as a heart problem. This
type of ailment can be cured by way of
some manual exercises of the neck or it
may need ultrasound therapy and 10-15
active sittings of intermittent cervical
traction, in severe cases. Wearing of the
collars should be avoided before it gets
immune to its usage, as a noted
Othopaedician, Dr Inglekar, in a
symposium on Non-Surgical care of
spine at Bombay in 1997, spoke the
words cervical collars should
not be worn unless the neck starts
barking.
Similarly, lumbar spondylosis, sciatica
or low back sprains can again be cured by
using equipments like shortwave
diathermy, interferential therapy, TENS
and lumbar traction unit. Once the acute
pain lessens, gradual manual exercises
are of considerable value in improving
the power in the weakened muscles.
Physiotherapy also has a great role in
helping the burn patients to prevent the
development of contractures and deformity
especially in the case of hand by giving
them the proper splints.
Undoubtedly, physiotherapy is a
supportive treatment in many orthopaedic
as well as neurological conditions, along
with drug therapy. There is need for
bringing home to people the importance
and judicious use of combination of drugs
and physiotherapy. Nevertheless, there is
no disputed fact that any wonder drug or
a surgery may have come up in the rescue
of muscular wasting or dystrophy,
paralytic, arthritis, motor-neuron or
such like other diseases except the
physiotherapy which, too, can not promise
to rehabilitate the patient completely
but it definitely delays or even
sometimes stagnates the hard felt
miseries of their fast deteriorating
conditions.
In the rural areas too, lot of physical
dysfunctions occurs, because of sole
reliance on drugs for treatment of
diseases like polio where they hardly
have any effect and may later on go for
surgery in majority of cases. In another
case, a flat foot left untreated could
result in knock-knees. In all these
cases, a regular moderate physiotherapy
by way of using splints and calipers or
some modified shoes should be adopted to
maintain sturdiness in the wasted muscles
provided the patient does not exhaust
himself/herself. A Chartered
Society of Physiotherapy has well
said that Physiotherapy is a dynamic
profession, which uses a range of
treatment techniques to restore movement
and function within the body.
Cling to dharma for
peace
Lt Col R K Langar
Dharma is an all
powerful word in Hinduism. This
multimeaningful word plays an extremely
important role in the Hindu ethics.
Before the name Hinduism came into
existence, the Aryans called Hinduism as
Sanatana Dharma or the eternal religion.
A religion to be eternal has to be
universal which underscores that Hinduism
has a universal appeal as it is based on
eternal Truth. It is said in Mahabharata
that Dharma is the eternal law govening
upholding and supporting the entire
creation. One definition of Dharma states
that whatever sustains is Dharma. The
Divine self is the very foundation of our
being and it is that which sustains us.
Therefore the highest meaning of Dharma
is the Divine self in man, the Atma.
Dharma as per the Indian thought is a
philosophy though it is usually
understood as Religion. Dharma is a way
of life, a code to be followed by all
human beings. When other religions came
into being they were largely called by
the name of their founders to distinguish
them from one another. But Hinduism
besides having no founder is referred as
Manava Dharma since it deals with eternal
truths which are meant for one and all
and for the whole of mankind. Dharma thus
becomes a principle to govern the world
and maintan peace and all round wellness.
Peace is very important as no human
achievement is possible without peace
thin and without. Our lives are dictated
by our wants, likes and dislikes and by
our uncontrolled desires due to which we
do not know the way of right living for
our guidance. Here the word Dharma which
has many connotations provide the answer
to us to follow the right path.
Dharma as righteousness : A very
important meaning of Dharma is
righteousness. Righteousness envisages
practical application of certain rules
which regulate our conduct and enables
our spiritual elevation. There are
instances in the history where people
have sacrified their lives for the cause
of Dharma. Dharma as righteousness is
highlighted in the Gita where Lord
Krishna states that whenever there is
decay in righteousness and there is
exaltation in unrighteousness I myself
come forth for the protection of good and
destruction of evil doers and for the
establishment of Righteousness. Buddha
founded his entire teaching on
righteousness as his fourth noble truth
lays down right way of living.
Righteousness or right conduct is the
basis of Indian culture and it must
express in the life of a man. The four
goals of human life- Kama Artha. Dharma
and Moksha are guided by Dharma. Even in
order to satisfy ones passions or
to acquire worldly possessions one must
hold on to Dharma and then only one can
become entitled to Moksa or liberation
from the cycle of life and death. It is
very appropriately stated in our
scriptures that one who protects Dharma
is protected by Dharma.
Dharma as Truth : Truthfulness is the
fundamental requirement of ones
elevation. Brahman is described by
upanishads as Truth. Mahabharata says
that no religion is higher than Truth.
Truth is also one of the four pillars of
Dharma. The other three being Purity.
Austerity and Compassion. Truthfulness is
not only obstaining from falsehood but it
also includes Honesty.
Dharma as Duty : Dharma also means
performing our duties which become
assigned to us by virtue of our status
and position in the society. According to
Gita, if one does not perform his duties,
he incurs sin. At the same time one
cannot attain perfection without
performance of ones duties. Dharma
as duty has certain divisions like
individual duty, family duty, duties
towards society, nation and mankind.
Under individual duties we have to
observe moral and ethical principles to
raise our level of consciousness by
removing all ill traits from within. The
Gita calls these as divine qualities.
Some of these are truthfulness, self
control, non-violence renunciation,
modesty, humility and forgiveness.
Individuals make up family and it is the
duty of individuals to prevent
disintegration of the family by observing
mutual self sacrifice and respect.
Our scriptures tell us that we should
treat our father and mother as God. If
the family remains well integrated then
the society shall remain cohesive and
united. Our main duty towards the society
we live in is to ensure that on one of
our actions disturb peace and tranquility
of our society.
The breakdown of social rules in our
society today is due to nonadherence to
Dharma by the people placing their own
intrest about the interest of the society
or the nation. If there is selfishness in
the heart, we can never understand what
is Dharma or right conduct. So become
selfless, help others donot trouble
others and then alone you can take the
righteous path.
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