Art of tax return filing, nudging and budging!



"Putting fruit at the eye level" is a Nudge. Nudge proposes positive reinforcements  to influence the behaviour and decision making at individual level and at a societal level.

Richard Thaler  and Cass Sunstein in their book Nudge: Improving Decisions About Health, Wealth, and Happiness have written on Nudges as the key method for influencing the human behaviour which has huge ramifications for the economic and political spheres of every country. Thaler won Nobel Prize for this path-breaking behavioural economics concept. The theory itself was built on the heuristic human behaviour concept of Daniel Kahnemann-Tversky model.Daniel Kahnemann in his book Thinking: Fast and Slow mentions System 1 and System 2 of human thinking process in which System 1 is quick, fast, hunch-based,heuristic and System 2 based on some primitive level analysis to arrive at prefered choice or option. When people have to contend with many choices/constraints or facing time constraint, System 1 will override System 2. leading to a sub-optimal outcome.

WYSIATI(what you see is all there is) is an important underpinning guide in most of the human decisions made and Daniel Kahnemann has extensively dealt with this in his book. Nudges as a persuasive concept as opposed to any directive,coercive action is an adult to adult interactive mode (Transactional analysis?).

Some very interesting Nudges that are used all over the worldlink.  Traffic signal lottery, Piano stairs and cigarette butt voting dust bins will be all inducing good behaviour changing habits.

In the realm of Macro economics inorder to improve tax return filing compliance, some Govts. introduced free health insurance with tax filing compliance.

However the question of ethics of Nudging or is it some sort of psychological manipulation  of human behaviour , remains open for discussion at the global level.

India has always talked about Sama, Dhana, Bheda and Dhanda for influencing human behaviours, always starting with Sama/Dhana. Is the concept of Dhana not the same as "Putting a fruit at the eye level"- a Nudge?!!

Closely connected with it is the Art of Choosing written by Sheena Iyengar in marketing parlance. She found out with jam flavour experimentation that too many choices confuse people in decision making . She demonstrated that people who tasted limited no. of jam flavours are ten times more likely to buy jams than those given more flavours to taste.But she is of the view that neither more choices nor very little are good ,but optimum lies somewhere in between.

Daniel Kahnemann's System 1 will always take over human decision making when confronted with too many choices/options and this has been clearly brought out by Sheena's experiment. The same will hold good for Nudges also. Therefore some of the marketers have started offering a simple default option which will be a win-win for both the seller and the buyer. But  lot of ground work to be done to decide on this default option for the buyer to  perceive it that way!!

As Sheena Iyengar says humans are born to create meaning and also to choose, science can help us to become skillful choosers ,but ultimate decision for zeroing in on a choice is still an art. 

 Tax return filings is still an art?!We wudn't  budge with Nudges?!!

ஓரம்...!

கரை ஓரமெல்லாம் பூஞ்சோலை;
சோலை ஓரமெல்லாம் நீரோடை;
ஓடை ஓரமெல்லாம் வயல்வரப்பு;
வரப்பு  ஓரமெல்லாம் பச்சைப்பயிர்;
பயிர் ஓரமெல்லாம் பூரிப்பு;
பூரிப்பு  ஓரமெல்லாம் நல்லழகு;
அழகு ஓரமெல்லாம் கனவு;
கனவின் ஓரமெல்லாம் மகிழ்ச்சி;
மகிழ்வின் ஓரமெல்லாம் நினைப்பு;
நினைவின் ஓரமெல்லாம் நீ;
உன் பாதை ஓரமெல்லாம் நதிக்கரை!!

Calendar, vaccination ,algebra etc. and India's contribution acknowledged ?


Antikythera mechanism and modern computer.

Many scientists who have worked on studying Greek's antikythera mechanism which was found in a shipwreck in early twentieth century, to be precise 1901, is considered as the world's first analogue computer..

This was used to predict the astronomical events, transits, eclipses and other planetary positions well ahead of their occurences and used for astrological purposes even decades in advance.

There are some confusions as to whether it used Greek astronomy, Egypt astronomy or Rhodes' astronomy where Archimedes lived. The twelve months given in that machine carry the Greek names but has equivalent Egyptian names also. The research on this first computer has not yet concluded, even though the machine itself has disintegrated over a period of time from the time it was discovered under the sea.

But in India from time immemorial , astronomy has been studied by great sages and used for astrological purposes. The Hindu priest class developed an almanac listing all the planetary positions including eclipses etc. with great accuracy and their effects on human lives as part of Jyotisha i.e Astrology.

I have with great amusement found that the Gregorian calendar(1582 ACE) correspond with the seven days given in ancient hindu astronomical texts and some of the  12 months are taken in their Sanskrit names. Sunday in India correspond to  Bhanuvara, Monday is Somavara etc. Thirugnanasambandar of 8th century ACE, in his Kolarupathikam also mentions the same order Sun, Moon, Mars etc. which has been imported into the Gregorian calendar order of weekdays.(link)This link's gives an idea of how week days have evolved scientifically/methodically in India.

The months of September (Sapthama), October(Astama), November (Navama), December (Dasama) were originally the 7th, 8th, 9th and 10th months and when Julius Caesar and Augustus added their names , these months became 9th, 10th, 11th and 12th months in Gregorian calendar.

As an Indian even though I know that these month names are Sanskrit, many western scholars say that these are Latin names and some say both Latin and Sanskrit are from a common Proto Indo-European group and the jury is still out.

The time system used today based on 60 minutes for an hour is also from India. Indian time system is always based on 60s. A day is divided into 60 ghatis and one ghati has 60 vinadis/vighatis and one vighati has 60 liptas etc. Even India has a system of cycle of 60 years at the longer end. There may be more to look at multiples of 60 to understand the time cycle methods used in India.

There are many such words like Geometry is Jamiti in Sanskrit, Tigonometry is Trikonamiti in S, smart is samarth in S etc. to name a few.

One small additional info with regard to Vaccination for small pox. Today I read from a book link "Pharmacology: Drug Actions and Reactions, Seventh Edition by R.R. Levine, C.T. Walsh, Rochelle D. Schwartz-Bloom" clearly says in Page 3 that Dhanwantri in his writings clearly mentions about vaccination for small pox.

In their analysis "Smallpox and Vaccinia- and .link

From the book of another British physician Dr. Ainslie on Small-Pox and Inoculation in Eastern Countries (pages 66-67)link , I am giving his exact quote verbatim "To substantiate the fact that the inoculation of the " cow-pox was known in remote times to the Vaidyas, it is only necessary " to refer to the Sacteya Grantha, attributed to Dhanwantari, and there " fore undoubtedly an ancient composition. In one part of the work, after " describing nine several kinds of small-pox, of which three (one alabi, " being the confluent) are declared incurable, the author proceeds to lay " down the rules for the practice of inoculation. From this part the following " two excerpts are made; of the first of which the original is given in the " English character, and with it a literal translation: of the second the original is not given, but merely the translation.
Excerpt First, from the Sacteya Grantha. " D'henu stanya ma' suchiva naranancha, ma suchica, " Tajjalam bahu mulachcha sastrantena gnhitavan, " Bahu mule cha sastrani ract'otpatti cariini cha, " Tajjalam racta militam sphotaca jwara sambhavah." Translation of the above. " Take the fluid of the cow-pox on the udder of a cow, or on the arm " between the shoulder and the elbow of a human subject, on the point of " a lancet, and lance with it the arms between the shoulder and elbow " until the blood appears; then mixing the fluid with the blood, the fever " of the small-pox will be produced.". Excerpt Second, the Sanscrit Text being omitted. " The small-pox produced from the udder of a cow will be of the same " gentle nature as the original disease, not attended by fever nor requiring " medicine. The diet may be according to the pleasure of the patient, " who may be inoculated once only, or two, three, four, five, or six " times. The pock, when perfect, should be of a good colour, filled with " a clear liquid, and surrounded with a circle of red. There will then be " no fear of the small-pox so long as life endures. When inoculated from " the udder of a cowr, some will have a slight fever for one day, or two " or three days, and with this there will sometimes be a slight degree of " cold fit; the fever will also be attended by a round swelling in the arm " pit and the other symptoms of the small-pox, but all of a very mild " nature. There will be no danger, and the whole will disappear. (Signed) " Calvi Virambam." " Madras, January 2d, 1819."

Many Chinese doctors in 19th and 20th century have also mentioned that this procedure might have gone from India to China, to Arabia and to Europe. But not all western scholars still do not believe or subscribe to this view.Many of them still say that either this could have gone from China or from Arabia to India and not the other way around!!

Finally one word about Al-Khwarizmi of Persia(from whose name the word " Algorithm" is derived),who has been credited as the founder of Algebra. What he started writing was" kitab al-jam' wa'l-tafriq al-ḥisāb al-hindī ('Addition and subtraction in Indian arithmetic')", actually learning it from India and he acknowledged it, but Western world is still not convinced ,even after Brahmagupta's phenomenal work became known.

Has Ramanujam's contribution to modern maths and even to Banking(?)(ATM machines) been fully acknowledged. Experts can inform me about this.

Only Voltaire clearly said "  I am convinced that everything has come down to us from the banks of the Ganges, – astronomyastrologymetempsychosis, etc... It is very important to note that some 2,500 years ago at the least Pythagoras went from Samos to the Ganges to learn geometry...But he would certainly not have undertaken such a strange journey had the reputation of the Indians' science not been long established in Europe."

Let me rest my case!


காந்திஜிக்கு சமர்ப்பணம் -Black Lives Matter

காந்திஜிக்கு  சமர்ப்பணம் 
எங்கனையோ மூலையில சின்னவலி
எங்கிட்டு வந்தது இந்தயிடி?
கீளவிழ அடித்த அந்தக்கோளைகள்
கீறிவிட்ட மனசில இந்தவலியோ?
கூறுகெட்ட மனுசங்க எந்நெஞ்சை 
கூறுபோட நினைச்சாத்தான் முடியுமா ?
பாதையில  கல்லுமுள்ளு  போட்டாநானு 
பாதைக்கு பயந்து ஓடுவனா?
கைவிளக்கை ஒடச்சி எறிஞ்சிட்டா 
பைய எம் மனசும் இருளுமா ?
அடக்கி முடக்கி உதைச்சா
அடங்கிப் போயி அழுவனா?
குரல்வளைய மிதிச்சாநானு
குரலெழுப்ப மறப்பனா?
கால முறிச்சி போட்டாநானு 
கோல ஊனி போகமாட்டன் ?
என்னயவிட எங்குருதிய விட


நான் போகும் பாட்டை பெரிசுல்ல ?

when the whole world is raising slogans on BLM( Black Lives Matter) , I rededicate my above poem once again to the ideals of Gandhiji who famously said "Means justify the Ends".Difficult for us to digest this and follow in our lives, it is based on the universal rule of Dharma.According to him All Lives Matter!!

Reflection! ஒரு கவிதை

ஒரு கவிதை!- நீ  - நான்- பிரதிபலிப்பு !

நீ                                                                          நான்
என்னைப்                                                             உன்னைப்
பார்க்கும் பார்வையில்                                         பார்க்கும் பார்வையில்
உன்னை                                                               நான்
நீயே                                                                      என்னையே
திருப்(ம்)பிப் பார்க்கிறாய்!!                                   திருப்(ம்)பிப் பார்க்கிறேன்!

உன் வார்த்தை                                                     என் வார்த்தை
என்னைக் குறிவைக்க,                                         உன்னைக் குறிவைக்க,
உன்னை உனக்கு                                                  என்னை எனக்கு
எடுத்துக் காட்டும்?!                                               எடுத்துக் காட்டும்?!

உன் மனத்தின்                                                     என் மனத்தின்
உயிரோட்டத்தின்                                                 உயிரோட்டத்தின்
பிரதிபலிப்பை                                                      பிரதிபலிப்பை
உன் வாயில் பிறக்கும்                                          என் வாயில் பிறக்கும்
வார்த்தையில்                                                       வார்த்தையில்
ஜனிக்கக் காண்பாய்?!                                         ஜனிக்கக் காண்பேன்!?

என்னைச்                                                              உன்னைச்
சு(ட்)டும் உன் சொற்கள்                                       சு(ட்)டும் என் சொற்கள்                        உன்னையே                                                           என்னையே
கூர்ந்து கணிக்கும்                                                 கூர்ந்து கணிக்கும்
எண்ண வடிவுகள்!!                                                 எண்ணத்தின் பிம்பங்கள்!



The four states of Consciousness or is it five states

The four states of Consciousness or is it five states really:

1) Jagrat- when we are fully awake and when all our 5 senses are active and mind and the body work in tandem. What we do in this state of wakefulness has been described in all our philosophies and Katho Upanishad's story of Nachiketa's dialogue with Yama gives a glimpse. When the young boy Nachiketa asks Yama for the third boon asking him to explain the mystery of what happens after death, Yama after showing reluctance initially ,answers and blesses Nachiketa for his steadfastness .Yama says the Self/Soul is the lord of the chariot, the body is the chariot, the intellect is the charioteer, the mind is the reins, and the five senses are the horses leading the chariot wallowing through the desires of life.

The same is also told by Bhagawan Krishna in Chapter 3 verse 43 indirectly when he said "jahi Shatrum kama roopam dhurasatham" -that for slaying the lust and desires, one should control the senses through the strength of the soul with the discerning intellect (buddhi) as the charioteer and mind as the reins.

The great Thiruvalluvar also says
"ஒருமையுள் ஆமைபோல் ஐந்தடக்கல் ஆற்றின்
எழுமையும் ஏமாப் புடைத்து. (Like a tortoise withdrawing its limbs and head into its shell, if all the five senses are controlled by an individual in one birth, it will continue to guide him for seven births) kural 126

2. the second stage is Swapna and this is the stage where the person is taken to the world of illusion and many philosophers say that this stage of swapna in sleep itself is swapna within a swapna. When we realise Jagat as mithya(Brahma sathyam , we know that even in the state of wakefulness we are experiencing an illusory world. So this state of Swapna while sleeping is called "Swapna inside a  Swapna". It is also called mind weaving dream experiences which try to imitate real-life instances.

3.Sushupti which is the third stage , is that of deep sleep when the mind is at rest and all the five senses losing their original state, the self losing its relevance and one with the universal consciousness. "i" is dead in Sushupti (உறங்குதல் போலும் சாக்காடு...).

4) Turiya , the fourth stage, is called Transcendental consciousness which is experienced as being one with the Whole, where the distinction between Self and the Absolute is realised and observed. This is a higher state of mind called Savikalpa Samadhi.

4) Turiyata or Chidakasa is the ultimate stage, where the Self is lost and the distinction between Self and Absolute dissolves and the whole universe is realised as Paramatman. The mind becomes Sat-chit-ananda.This is the highest state of mind called Nirvikalpa Samadhi.

Saints like Kanchi Periava, Ramana Maharishi, Kuzhandaiananda Swamigal, Seshadri Swamigal, Shirdi Sai baba were all living examples of this during 20th century.

Are we not blessed to have seen or known them during our lifetime!!Some good karma.!!


Progressive Compromises....!

The great Tamil writer  சுஜாதா(Sujatha) once wrote that our lives are one of Progressive Compromises of unfulfilled wishes and wants.

When we are born, Sigmund Freud said ,that we are born with Id, Ego and Alterego-the three states of our subconscious existence and the interplay between these three manifests in our personality and reflect in our behavioural traits.

Eric Berne wrote a famous book "Games People Play:The Psychology of Human Relationships" where he described how Child,Adult and Parent ego states play and he described it in terms Transactional Analysis for interpreting all the social interactions.He also went on to say that people also play mind games with hidden motives,desires etc. and described such negative behaviours in terms of the ego states dominating the individuals.

For solving the life's problems Thomas Harris wrote a practical guide "I'm Ok, You are OK" by doing  the Transactional Analysis of the behavioural pattern of individuals.This is based on the Johari Window concept developed by Joseph Luft and Harrington Ingham where the four  quadrants are fit in the understanding of the relationship with themselves and with others:" I'm not Ok, you are not OK', I'm not ok,you are OK", "I'm OK, you are not OK", "I'm OK, You are OK".

So all these stalwarts have explained what is happening in our daily interactions but none of them have looked at what it means to individuals in the long term for themselves or for the society at large.

However, even if somebody is in the quadrant of I'm OK, You are OK, with the right blend of Adult, Parent and Child egos , then with aging there can be "progressive compromises" and that is what writer Sujatha alludes to.

He goes on to explain that in his twenties he wanted to play guitar and buy a piece of Moon. But over a period of time his ambitions mellowed down and finally when he reached the 70s in age , even passing urine daily morning without any complication,according to him, became an achievement in one's life. May sound funny but it outlines a question as to what is the purpose of one's life. is it only Progressive Compromises or something more? We can feel within ourselves that there can be or should be something more to life.

Many philosophers have pondered over this question and in India all the Masters and Spiritual Gurus have categorically told that the surrendering of the self to Bhagawan is the ultimate purpose of life. But the means advocated is like what 15th century Gujarati poet Narsinh Mehta sung:" vaiṣṇava jana to tene kahiye 
                                                                                                 je pīḍa parāyī jāṇe re,"
                                                                                          (Call those people Vaishnav who
                                                                                                 Feel the pain of others,)
So helping those in pain and misery is the means by which one surrenders himself  to Bhagawan.

Is there any better way of explaining the purpose of Life!!May be, but in all humility, I want to say ,I don't know.





GST and Compensation cess during FY24-25.

  In FY25, India's Goods and Services Tax (GST) collections showed robust growth, with   gross collections reaching ₹22.08 lakh crore (a...