The new tax framework will be finalised after the Union Budget on February 1, 2026. Legal and procedural changes have clarified how taxable income, deductions and credits are computed.

The ratable accrual method is a formula for determining income on investments as it's accrued rather than paid and is often used for income tax purposes.

Discover how the Modified Dietz Method measures investment returns, factoring in cash flow timing and excluding skewing ...

EZbolt is a Python program that calculates bolt forces in a bolt group subject to shear and in-plane torsion. It does so using both the Elastic Method and the Instant Center of Rotation (ICR) method ...

Rocket Lab's estimated fair value is US$74.28 based on 2 Stage Free Cash Flow to Equity. Current share price of US$80.48 suggests Rocket Lab is potentially trading c ...

Because of the huge diversity of what is produced in a modern society, aggregation becomes difficult. GDP yields one monetary number to represent it and that is taken to present an aggregate picture ...

Abstract: Vulnerability detection in source code has been a focal point of research in recent years. Traditional rule-based methods fail to identify complex and unknown vulnerabilities, leading to ...

BEIJING, Jan. 20 (Xinhua) -- By 2030, China aims to cut water consumption per 10,000 yuan (1,428 U.S. dollars) of GDP and per 10,000 yuan of industrial output by more than 10 percent from 2025 levels, ...

Abstract: For joint intelligent and safe operation of electric power and gas grids, network condition estimates and the knowledge of propagating effects are important. For considering these two ...

Conclusions: MYCardio-PEER was developed and content-validated as a peer-led digital health lifestyle intervention for a low-income community at risk of CVD. Process evaluation showed good feasibility ...