The paper analyses the intrinsic relation between tax policy, tax structure and the tax administration. Without strategic tax administration mechanism, tax policy and tax structure how strongly be built in, may not help achieving the intended output. The study of the environment is essential for successful tax administration. Tax collection is considered as a production process with the environment as one of the inputs in the said process for tax revenue as output. The paper highlights the causes and consequences of the tax gap and the various indicators for understanding the tax gap. A three-pronged approach i.e. policy, structure and strategic fit administrative set up to handle, interpret, and implement them with efficiency and effectiveness without dislocation of allocation of resources is crucial enhancement of tax compliance.

The Persian language and literature flourished in India in the Mughal period specially during the period of Akbar when Maktabkhana or the house of translation was established, and the courtiers was assigned the works of translation from Sanskrit to Persian. Poet laureate Faizi who was one of the distinguished poets of Akbar's court, translated the story of Nala and Damayanti from Mahabharata and produced a masterpiece Masanawi Nal Daman on Indian theme for the first time in Indo- Persian literature. It had changed the tradition of Masanawi narration in India. Many poets from Faizi's contemporary time and even later periods i.e. poets from the reign of Jahangir, Shahjahan and Aurangzeb also followed the tradition of translating Indian stories in Persian Masanawis. This paper attempts to discover about the Masanawi of Nal Daman and its impact on the later poets of Indo-Persian literature.

This article explores the predicament of the informal and migrant workers during COVID19 pandemic in India in 2020-2021. The article is based on the extensive field surveys carried out by author and also draws on the existing studies on the subject. COVID pandemic exposed the precarious condition of the migrant and informal workers. The situation could have been avoided with proper planning by government and civil society. These workers suffered losses of livelihoods (78%) and incurred debts to meet their needs. Nearly 80% of these workers were unemployed during the lockdown. Although the unemployment reduced by 50% people remained underemployed and getting lesser work and wages. Among the social security schemes, free rations were the source of sustenance. The situation worsened with the coming of natural disasters in 2020 and 2021. There is need for a comprehensive plan to tackle this situation to avoid any repetition of this. This means we have to ensure land, livelihood and social security of these workers. Skill building trainings, encouraging self-employment is absolutely essential. Also we need to facilitate safe migration and ensure workers are safe at their worksites. Lastly, we need to provide special support for the disaster affected states.

Azerbaijan and Armenia declared independence after the disintegration of the Soviet Union, on 30th August1991. During the first year of independence, both the country had faced various challenges such as social and economic crisis, political instability, and the major issue was the Nagorno-Karabakh war which permanently displaced most of the people. The resulting of this conflict over Nagorno Karabakh region evolved into a major undeclared war between Azerbaijan and Armenia. All these critical situations got relatively stabilized, 1994 cease-fire has resolved war over the Nagorno Karabakh region. Although, historically both the countries had tried to occupy this region, now the tension between the countries again escalated after 30 years. This article endeavours to define the reason behind the escalation of tension between Azerbaijan and Armenia after 30 years. It also argues that the most significant roles played by external factors such as Russia, the US, and France and their efforts towards cease-fire agreement for resolving the war between Azerbaijan and Armenia. This paper also deals with environmental consequences on Society, and the last section offers an overview of the future of the war.

Archaeology as a subject is considered as an activity to perform with past; wherein past is being used as a subject of enquiry. Hence, we can say that there is a negotiation which archaeologists perform between the past and their construction of the past. So, in principle, archaeology is entrenched in past, but it is not the past itself. Archaeologists attempts to explain it with phrases of interpretation. In which there is a clear distinction between the actual past which can be determined and measured within the frame or methods of interpretation. The second can be called theory, what archaeologists suggest for their narration, and the third is used as evidence to formulate the interpretation. Here the aspiration is to produce a viable account of the past that archaeologists are fanatically working to get it right and to provide a kind of transcription of the past as it was. There are always arguments among the archaeologists about how far these historical accounts or analysis are feasibly accurate relating to the fact of the past. The discussions are centered primarily on the nature of interpretation, categorization of sources, and how these sources have been projected. Therefore, the dialogue begins at the very first moment, to measure the truthfulness of these analyses. How far are they correct and meet with the requirements of the historical reconstruction archaeological evidences? Through this paper I would like to discuss this methodological explanation of interpreting archaeological/historical facts, how the construction of past depends on its theoretical frame of analysis corroborating facts and interpretation. The main objective of this paper will be to throw lights on the key concepts of methodological explanation of archaeological interpretation.

India and Kenya both countries connected by Indian Ocean more than three thousand years ago. Beautiful culture and trading relation make it stronger and valuable for both countries. From labour to legal journey created a milestone by Indians in Kenya. Through this study explored the causes behind the migration of Indians to East Africa and their political involvement in liberation struggle to decolonise Kenya. The study I will explain the brief historical background of Indo-Kenya connectivity and their Past and present experience of Indian Diaspora in Kenyan politics. Indian and Kenya relation traced by the British government in colonial period and this relation became more powerful for both countries. The two main reasons led the emigration of Indians in Kenya one is as a bonded labour and other one is the wave of Indian freedom struggle influenced to Indians who settled in the various parts of the world tried to get proper position in host countries. The contributions of Indians in Kenya economic and politics were unforgettable. Study also attempt to explore post independence situation and positions of Indians and Kenya response to great Indian origins. Indian became torch for Kenya's freedom pathfinder.

Medicine is a natural art born out of the instinct of self-preservation. As in every other land, medical knowledge in India must have grown out of the sheer necessity of overcoming injury, sickness and pain. This overpowering compulsion also made man give up the indiscriminate use of raw vegetation and meat from all sources in favor of selective cultivation, husbandry, processing, mixing and cooking. The prehistoric art of selecting substances which could be assimilated by the human system with benefit and their cooking and compounding to give the most of nourishment and health forms integral parts of the indigenous medical science of India, known as the Ayurveda. The term ayus means duration or span of life; veda means unimpeachable knowledge. Hence the Ayurveda is concerned mainly with prolongation of healthy life and prevention of disease and senility and only secondarily with curing of disease. The common translation of Ayurveda is science of life. Surgery is another survival skill which is as old as hunting. Although there may have been several different systems of medicine in ancient India, the texts and traditions of only one of these Ayurveda (literally, knowledge for longevity) has come down to us. The Charaka and Sushruta Samhitas are its earliest surviving texts. There is little evidence to substantiate the claim made by the Ayurveda tradition that its roots lie in the Veda. Although Vedic texts do contain ideas related to healing and medicine, these do not match those of Ayurveda. Neither is there any indication that Ayurveda owed anything to Greek medicine; not a single Greek loan word can be identified in its terminology. Debiprasad Chattopadhyay argues that the medical literature represents part of a secular, i.e. non-religious empirical tradition that, at some point of time, came to be Brahmanized. On the other hand, Kenneth G. Zysk holds that the roots of Ayurveda lie in the milieu of the Buddhist monasteries of early historical India, and that medical knowledge and the practice of monks gradually spread beyond the confines of the monasteries. It is interesting to note the interweaving of philosophical ideas, for instance, those of Samkhya, Yoga and Vaisheshika, in the medical texts.