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The Nirma University Journal of Business and Management Studies (NUJBMS) is the flagship journal of the Institute of Management, Nirma University. It provides conceptual, empirical, and case-based research tailored to the needs of management scholars and practitioners researching and working in business schools and in industry. ISSN (Print): 2249-5630

This book analyses the legal provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (Black Money Act) in a concise and precise manner, without tampering with the intent and spirit of the law. The Present Publication is the Latest 2023 Edition, authored by Gaurav Jain and Shubham Gupta. The book features discussion on the following topics: • [Object and Purpose] of the Black Money Act • [Comprehensive Analysis of the Black Money Act] along with Case Laws, Circulars & Notifications issued by the CBDT • [Interplay between Black Money Act & Income Tax Act] has been presented in the book • [Analysis of Black Money Act] including the following: o New & Novel Terms in Black Money Act, including • Undisclosed Foreign Asset • Undisclosed Foreign Income • Assessee • Beneficial Ownership o Provisions of Assessment, Reassessment, Penalties & Prosecution o Offences made out in the Black Money Act o Amendments & its Purpose bought in the Black Money Act o Retrospective/Retroactive Application of the provisions of the Black Money Act and cases that are pending adjudication The detailed contents of the book are as follows: • Preliminary • Basis of Charge • Tax Management • Penalties • Offences and Prosecution • Tax Compliance for Undisclosed Foreign Income and Assets • General Provisions • Miscellaneous Provisions

Smart Climate change represents one of the most pressing challenges of the 21st century, affecting various aspects of human societies, economies, and ecosystems. Effective mitigation and adaptation of climate change necessitate interdisciplinary methods, given its complexity and diversity. This chapter examines the relationship between social science and effective climate change measures, looking at how insights from fields like political science, economics, sociology, and psychology may guide and improve efforts to combat climate change. The chapter clarifies the different ways in which social science perspectives can help shape intelligent climate change policies that are both technologically innovative and socially equitable through a thorough review of theoretical frameworks, empirical research, and case studies. The first section of the chapter gives a thorough summary of the current status of climate change and how it is affecting communities around the globe. In addition, the chapter explores the sociological aspects of climate change, looking at how power relations, social structures, and inequality affect people's susceptibility and ability to withstand the effects of the environment. It also looks at how smart technologies could improve efforts to adapt to climate change and become more resilient, especially for vulnerable areas. It talks about how data analytics, remote sensing, and digital innovation can be used to monitor climate threats, forecast extreme weather, and guide adaptive solutions. It highlights how important it is for communities, researchers, practitioners, and politicians to collaborate in order to co-design and carry out creative solutions that address the social as well as the technological aspects of climate change. Furthermore, it emphasizes the need for evidence-based policymaking and the integration of social science perspectives into climate change policy formulation and implementation

"The day will be what you make it, so rise, like the sun, and burn." - William C. Hannan Life can often be quite difficult with the new bunch of challenges it poses to us every other day. However, it is our responsibility to not succumb to the pressure, but to continue to rise. After all, we all deserve happiness, and if we are driven enough, we can obtain it. We need some inspirational phrases to help us shine in order to raise our spirit and get us through the day, even if it is extremely exhausting. Inspirational phrases may go a long way toward assisting you in climbing the ladder without fear of falling. “Uddan-The Rise” is an anthology that talks about different thoughts, experiences and stories penned down by thirty two writers from the globe.

This Anthology is purely a work of fiction. The Compiler and Editing team have tried to make sure that all the write-ups in this book are original and are plagiarism free. The compilers have also made efforts that all the write-ups in this book are unique, and they belong solely to the co-authors.

"" तेरे दिल तक पहुंचे मेरे दिल के ज़ज्बात बस इसी मकसद से हाथ ने कलम पकड़ी पर अफसोस कभी एहसास के पन्ने काम पड गये कभी ज़ज्बात की स्याही सूख गयी........ "" ज़ज्बात ए दिल ये सिर्फ एक किताब नहीं है, ये दिल के अनकहे और उन अधूरे ख्वाब है जो कभी बया नहीं हुए, जो कभी ना कभी वो कहना चाहतें थे मगर कभी कहा नहीं पाए....कभी वक़्त नहीं था और कभी हम कहने की हिम्मत नहीं बटोर सके....इस किताब के खाली और अधूरे पन्नो मे हमारे सभी लेखकों ने अपने सीने मे दफन जज़्बातों को बखूबी अपने तरीके से बया करने की कोशिश की है | हमे आशा और उम्मीद है कि हमारे द्वारा किया गया यह छोटा सा प्रयास पाठको के हृदय एवं भावों को छूने वा जगाने का सफल प्रयास करेगा | न निकाह है न फेरे है, बस एहसासों से हम तेरे है ...

Is there any love story that started on a train journey? Well yes there is. A day-dreamer boy SHUBHAM and a ‘’so called’’ doctor SHUBHANGI It started when SHUBHAM was shifting to DELHI while travelling in SACHKHAND EXPRESS and on the same journey, they exchanged smiles. By the end of that awesome journey, they ended up in exchanging their phone numbers. After that they exchanged their likes and dislikes 24×7. Then they participated in a fake competition. After that competition, they came close to each other. There were major argument between SHUBHAM and his best buddy AJMERA. Her close friend VAISHNAVI gone through with a breakup and on the same day SHUBHANGI gave him a SWEET KIND OF SURPRISE. After that surprise, an EARTHQUAKE came in his life. Before that EARTHQUAKE, QUEEN NIHARIKA did a best phone call and then another unknown girl came in his life who has been…..??? A heartwarming story about everlasting love, 12715- A JOURNEY BY SACHKHAND EXPRESS is sure to tug at your heartstrings.

ata science has the potential to influence and improve fundamental services such as the healthcare sector. This book recognizes this fact by analyzing the potential uses of data science in healthcare. Every human body produces 2 TB of data each day. This information covers brain activity, stress level, heart rate, blood sugar level, and many other things. More sophisticated technology, such as data science, allows clinicians and researchers to handle such a massive volume of data to track the health of patients. The book focuses on the potential and the tools of data science to identify the signs of illness at an extremely early stage. • Shows how improving automated analytical techniques can be used to generate new information from data for healthcare applications• Combines a number of related fields, with a particular emphasis on machine learning, big data analytics, statistics, pattern recognition, computer vision, and semantic web technologies• Provides information on the cutting-edge data science tools required to accelerate innovation for healthcare organizations and patients by reading this book

Heart! Let's say its just a part of our body, an organ but it also harvests some innumerable thoughts that come to us frequently. Out of them all, some we remember, some we forget, some we can put to words and some fall short and are buried in our hearts forever. At times it's necessary to get those buried thoughts out of your heart be it through writing or by speaking. Not everyone has the art of expression, some just put their inner feelings onto paper through the ink of their hearts. Our next production " Dil ki qalam se " happens to relate to the same. In this compilation many writers from different parts of the country have come together and put forward their thoughts through the medium of ink.