Bhagavad Gita: Never takes birth again (Attaining the Supreme,Text 16, Chapter 8)



Sri-bhagavan uvaca

a-brahma-bhuvanal lokah
punar avartino ‘ rjuna
mam upetya tu kaunteya
punar janma na vidyate


                 

    (Attaining the Supreme ,Text 16, Chapter 8)



Meaning: From the highest planet in the material world down to the lowest, all are places of misery wherein repeated birth  and death take place. But one who attains to My abode, O son of Kunti, never takes birth again.



Bhagavad Gita: Never takes birth again (Attaining the Supreme,Text 16, Chapter 8)

Bhagavad Gita: Attain highest perfection (Attaining the Supreme,Text 15, Chapter 8)

Sri-bhagavan uvaca

Mam upetya punar janma

duhkhalayam asasvatam
napnuvanti mahatmanah
samsiddhim paramam gatah


                 

 (Attaining the Supreme ,Text 15, Chapter 8)



Meaning: After Attaining Me, the great souls, who are yogis in devotion, never return to this temporary  world, which is full of miseries, because they have attained the highest perfection.


Bhagavad Gita: Attain highest perfection  (Attaining the Supreme,Text 15, Chapter 8)


What is Love – Art of living


What is Love – Sri Sri Ravi Shankar Defines Love


The basis of all existence. All the cells in your body love each other, that is why they are together. The day they stop loving each other, it all disintegrates. Got it?
If there is one substances by which everything is held together and you want to give it a name, you can call it love. It is the basis of all existence. All the cells in your body love each other, that is why they are together. The day they stop loving each other, it all disintegrates.
Love is not all wiggly wiggly and mushy mushy, “Oh I can’t live without you, I love you so much”, and so on. It is not that. That is just an emotional something. Love means (silence)… that is it.
Love is indescribable. You can’t describe it. And there is not a creature on this planet who doesn’t know it. From the insect to the lion, from a chicken to an enlightened person, everybody has experienced love. Love for life is what we think it is, but life itself is love. So see, through this knowledge, that the whole universe is love.
Love is not just an emotion, it is your very existence. The earth loves the sun, that is why it keeps going around the sun. The moon loves the earth, that is why the moon goes around the earth. Wherever there is a force, or there is energy, or a pull, or attraction, you call it love. And where there is repulsion that is also love in the opposite direction.
Why are you are drawn to somebody or something? It is because you love them. You see a cheesecake and you are drawn to it; you experience a pull, isn’t it? You see a beautiful girl, or a girl sees a beautiful boy, there is a pull, and what do you call that? You call it love! Why? Because there is a pull, there is an attraction, there is a force. And that force is what manages the whole universe
Some places it is more obvious and some other places it is not obvious. The day the earth stops loving you, you will start flying. The earth loves you so much that the gravitational force keeps you glued to the earth. So love is that force in human life.
All the negative emotions are just a distorted form of love. In anger there is love. Ask me how? You love perfection and that is why you get angry. Greed is love. Greed is when you love something much more than life. When you love objects more than life, it is called greed. Hatred is love upside down. Fear is love upside down.

Bhagavad Gita: I am easy to obtain (Attaining the Supreme,Text 14, Chapter 8)

Sri-bhagavan uvaca

ananya-cetah satatam
yo mam smarati nityasah
tasyaham sulabhah partha
nitya-yuktasya yoginah


 (Attaining the Supreme ,Text 14, Chapter 8)


Meaning: For one who always remembers Me without deviation, I am easy to obtain, O son of Prtha, because of his constant engagement in devotional service.


Bhagavad Gita: I am easy to obtain (Attaining the Supreme,Text 14, Chapter 8)

Bhagavad Gita: He will certainly reach the spiritual planets (Attaining the Supreme,Text 13, Chapter 8)

Sri-bhagavan uvaca

om ity ekaksaram brahma
vyaharan mam anusmaran
yah prayati tyajan deham
sa yati paramam gatim


 (Attaining the Supreme ,Text 13, Chapter 8)


Meaning: After being situated in this yoga practice and vibrating the sacred syllable om, the supreme combination of letters, if one thinks of the Supreme Personality of Godhead and quits his body, he will certainly reach the spiritual planets.


Bhagavad Gita: He will certainly reach the spiritual planets (Attaining the Supreme,Text 13, Chapter 8)

Bhagavad Gita: One establishes himself in yoga (Attaining the Supreme,Text 12, Chapter 8)

Sri-bhagavan uvaca

sarva-dvarani samyamya
mano hrdi nirudhya ca
murdhny adhayatmanah pranam
asthito yoga-dharanam


 (Attaining the Supreme ,Text 12, Chapter 8)


Meaning: The yogic situation is that of detachment from all sensual engagements. Closing all the doors of the senses and fixing the mind on the heart and the life air at the top of the head, one establishes himself in yoga.

**** To practice yoga as suggested here, one first has to close the doors of all sense enjoyment (withdrawing the senses from the sense objects).In this way the mind focuses on the Supersoul in the heart, and the life force is raised to the top of the head. This practice is not practical in this age. The best process is Krsna (divine) consciousness. If one is always able to fix his mind on Krsna in devotional service, it is very easy for him to remain in an undisturbed transcendental trance, or in samadhi.  


Bhagavad Gita: One establishes himself in yoga (Attaining the Supreme,Text 12, Chapter 8)

Bhagavad Gita: Process by which one may attain salvation (Attaining the Supreme,Text 11, Chapter 8)

Sri-bhagavan uvaca

yad aksaram veda-vido vadanti
visanti yad yatayo vita-ragah
yad icchanto brahmacaryam caranti
tat te padam sangrahena pravaksye


 (Attaining the Supreme ,Text 11, Chapter 8)


Meaning: Persons who are learned in the Vedas, who utter omkara and who are great sages in the renounced order enter into Brahman. Desiring such perfection, one practices celibacy. I shall now briefly explain to you this process by which one may attain salvation.


Bhagavad Gita: Process by which one may attain salvation (Attaining the Supreme,Text 11, Chapter 8)

Bhagavad Gita: Certainly attain to the Supreme Personality of Godhead (Attaining the Supreme,Text 10, Chapter 8)

Sri-bhagavan uvaca

prayana-kale manasacalena
bhaktya yukto yoga-balena caiva|
bhruvor madhye pranam avesya samyak
sa tam param purusam upaiti divyam


 (Attaining the Supreme ,Text 10, Chapter 8)


Meaning: One who, at the time of death, fixes his life air between the eyebrows and, by the strength of yoga, with an undeviating mind, engages himself in remembering the Supreme Lord in full devotion, will certainly attain to the Supreme Personality of Godhead.


Bhagavad Gita: Certainly attain to the Supreme Personality of Godhead (Attaining the Supreme,Text 10, Chapter 8)

Bhagavad Gita: One should mediate upon the Supreme Person (Attaining the Supreme,Text 9, Chapter 8)

Sri-bhagavan uvaca

kavim puranam anusasitaram
anor aniyamsam anusmared yah
sarvasya dhataram acintya-rupam
aditya-varnam tamasah parastat


 (Attaining the Supreme ,Text 9, Chapter 8)


Meaning: One should mediate upon the Supreme Person as the one who knows everything, as He who is the oldest, who is the controller, who is smaller than the smallest, who is the maintainer of everything, who is luminous like the sun, and He is transcendental, beyond this material nature



Bhagavad Gita: One should mediate upon the Supreme Person (Attaining the Supreme,Text 9, Chapter 8)

Budget 2018: Withdrawal of exemption on Capital Gains on Listed equity shares/units of equity oriented fund

Budget 2018: Withdrawal of exemption on Capital Gains on Listed equity shares/units of equity oriented fund 



Currently, long term capital gains arising from transfer of listed equity shares or units of equity oriented fund or units of business trusts, are exempt from income-tax under Section 10(38) of the Act. In order to minimize the economic distortions and curb erosion of tax base, it is proposed to withdraw this exemption and to introduce a new section 112A in the Act.

As per new proposed Section 112A, long term capital gains arising from transfer of an equity share, or a unit of an equity oriented fund or a unit of a business trust shall be taxed at 10% of such capital gains. Such capital gains tax shall be levied in excess of Rs. 1 lakh. This concessional rate of 10% will be applicable if STT has been paid on both acquisition and transfer of such capital asset, in case of equity shares, and paid at the time of transfer in case of unit of equity oriented fund or a unit of a business trust.

The long term capital gains shall be computed without giving effect to the first and second provisos to section 48, i.e. inflation indexation in respect of cost of acquisitions and improvement, if any, and the benefit of computation of capital gains in foreign currency in the case of a non-resident, will not be allowed.

The cost of acquisitions of such long term capital asset, acquired by the taxpayer before the February 1, 2018, shall be deemed to be the higher of following:

(a)  The actual cost of acquisition of such asset; or

(b)  Lower of FMV of such asset or full value of consideration as accruing on its transfer.

The FMV of a listed equity share shall mean its highest price quoted on the stock exchange on January 31, 2018. However, if there is no trading in such shares on such exchange on January 31, 2018, the highest price of such asset on such exchange on a date immediately preceding January 31, 2018.

While in case of units which are not listed on recognized stock exchange, the net asset value of such units as on January 31, 2018 shall be deemed to be its FMV.

The capital gains has been kept out of preview of Chapter VIA deductions and relief under Section 87A. It means, the deduction under chapter VIA and relief under Section 87A shall be allowed from the gross total income as reduced by such capital gains. These amendments will take effect from 1st April, 2019.