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Archive for February 2008

''Glass Tulips,'' Huge Worms Found off Antarctica
Standing in fields like poppies these tunicates are actually animals.

The tunicates, which resemble glass tulips, are early colonizers of Antarctic regions that have been disturbed by icebergs that scour the seafloor as they pass by.

The animals are among many mysterious creatures collected from the icy waters by scientists of the Australian Antarctic Division.

 
 
 
''Glass Tulips,'' Huge Worms Found off Antarctica
A giant scale worm sits on the Antarctic seabed at 2,116 feet (645 meters) deep.

At 10 inches (250 millimeters) long and weighing 11 ounces (300 grams), the worm is an example of a phenomenon called ”gigantism,” which scientists still do not fully understand.

”Gigantism is very common in Antarctic waters,” Martin Riddle said in a statement released February 19, 2008. The Australian Antarctic Division scientist led the recent expedition that photographed this worm and other animals.

”We have collected huge worms, giant crustaceans, and sea spiders the size of dinner plates.”

 
 
 
''Glass Tulips,'' Huge Worms Found off Antarctica
A diverse ecosystem thrives on the Antarctic seabed, 1,968 feet (600 meters) off the front of the continental shelf.

Here brightly colored coralline bryozoans and sponges create a habitat for other species such as octopus, mollusks, and fish.

Bryozoans have similar calcium carbonate skeletons as tropical corals, though they belong to a different biological group.

Scientists from Australia, France, and Japan collected specimens from up to 6,500 feet (2,000 meters) beneath the oceans off Antarctica during a two-month census of Antarctica led by the Australian Antarctic Division.

The specimens will be sent to universities and museums around the world for identification, tissue sampling, and DNA studies, the Associated Press reported on February 20, 2008.

“Not all of the creatures that we found could be identified and it is very likely that some new species will be recorded as a result of these voyages,” Graham Hosie, head of the census project, told the AP.

1.80C
Qualifying products: NSC, notified bank deposits and post office time deposits, EPF and PPF, ELSS, life insurance plans, deferred pension plans
Mandatory requirements: Payment has to be made before 31 March 2008
Who can avail the deduction: Individuals and HUF (both resident and non-resident)
How much: Cannot exceed Rs 1 lakh.
2. 80CCC
Qualifying products: Pension plans of life insurers
Mandatory requirements: Payment has to be made before 31 March 2008
Who can avail the deduction: Individuals
How much: Within the overall limit of Section 80C (up to Rs 1 lakh)
3. 80D
Qualifying products: Medical insurance policies taken for self, spouse, dependant parents or children, or any member of HUF
Mandatory requirements: Premium should be paid through a cheque out of income chargeable to tax
Who can avail the deduction: Individuals, HUF
How much: Up to Rs 15,000; senior citizens can claim up to Rs 20,000
4. 80DD
Qualifying products: Expenses on the medical treatment of a dependent who is a person with a disability
Mandatory requirements: Certification by a medical authority
Who can avail the deduction: Resident individual or HUF
How much: Up to Rs 50,000, or up to Rs 75,000 if the dependant is a person with severe disability
5. 80DDB
Qualifying products: Expenses on the medical treatment of a specified disease (cancer, AIDS, neurological diseases, chronic renal failure and more)
Mandatory requirements: Certificate in Form No. 10-I to be submitted along with the income tax return form. Deduction is available if the amount is actually paid for treatment
Who can avail the deduction: Resident individuals or HUF
How much: Rs 40,000 (if the person treated upon is less than 65 years of age), or Rs 60,000
6. 80E
Qualifying products: Payment of interest on loan taken for higher studies
Mandatory requirements: Deduction is available in the year in which repayment starts and only for eight immediately succeeding assessment years
Who can avail the deduction: Individuals
How much: Deduction available on the total interest portion of education loan, the principal repayment gets no tax advantage
7. 80G
Qualifying products: Donations to certain funds and charitable institutions
Mandatory requirements: Not applicable
Who can avail the deduction: Resident individuals or HUF
How much: 50 or 100 per cent deduction on the entire donated amount, or 50 or 100 per cent deduction subject to 10 per cent of gross total income
8. 80GG
Qualifying products: Rent paid for residential purpose
Mandatory requirements: Should not be getting house rent allowance. Actual rent paid is in excess of 10% of the total income
Who can avail the deduction: Self-employed or salaried
How much: Excess of actual rent paid over 10 per cent of GTI, or 25 per cent of GTI, or Rs 2,000 per month, whichever is the lowest
9. 80U
Qualifying products: Expenses incurred on self, if disabled
Mandatory requirements: Certification by a medical authority to be furnished along with the income tax return form
Who can avail the deduction: Resident individuals
How much: Rs 50,000 for a person with disability, Rs 75,000 for a person with severe disability (disability of over 80 per cent)

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