CA. Bhat Shivaram Shankar
My Dear Esteemed Members,
It is my immense pleasure to wish you all a very happy, fulfilling and transforming New Calendar Year 2020!
When I wished people for the New Year 2020, some of them questioned me why do you fool me? It is not a New Year. No symptoms of any sort to treat and celebrate it as New Year, except that the English Calendar changes. Further, they said, among various methods of identifying the beginning and end of cyclical nature of the year, Indian methods are found to be the most scientific and appropriate as it aligns to the nature and hence, Ugadi, the first day of Chaitra Maasa, is the beginning of the New Year. As per Vedas, Ugadi is the day on which, the universe is created. On the day of Ugadi, earth completes one full rotation around the sun. Hence, the sun rise on that day should undoubtedly be the beginning of the year. I said, sorry, I fully agree with you. However, barring some exceptions, as globally people celebrate New Year on January 1 st , Indians tend to ignore / preserve our science and rich set of knowledge and blindly celebrate New Year on this day instead of Ugadi.
“Ugadi the day the universe is created” made me to go back and study how this universe and earth are created as per Veda. Finally got something interesting and wanted to share with you. In Taittiriya Upanishad, it says,
तस्माद्वा एतस्मादात्मन आकाश: संभूत: । आकाशाद्वायु: वायोरग्नि: अग्नेराप: ।
अद्भ्य: पृथिवी पृथिव्या ओषधय: । ओषधीभ्यो अन्नं अन्नात् पुरुष: । and it goes on.
(Akashat Vayuhu, Vayur Agnihi, Agnir Apaha, Adyah Pruthivi, Pruthivya Oshadhayaha, Oshadhayo Annam, Annaath Purushaha.)
1. “Akashat Vayuhu,” God has created the space first. Hence, space is the first manifestation. From the space came the air. And Prana created its own abode by generating Air. This is therefore the second manifestation.
2. ”Vayur Agnihi” From the air, came fire. We find that when hydrogen is burnt using oxygen we see fire. Therefore Fire is the third manifestation.
3. “Agnir Apaha” We find that when hydrogen is burnt using oxygen, the fire we see will result in water. Water is the fourth manifestation.
4. ”Adbhyah Pruthivi” From this water manifested the earth. This is the fifth manifestation.
5. “Pruthivya Oshadhayaha” From the earth came vegetation. This is the sixth manifestation.
6. “Oshadhayo Annam” From the vegetation came food. This is the seventh manifestation.
7. “Annaath Purushaha” From this food came the Jeevi, the Animal. This is the eighth manifestation.
The evolution of the universe is well narrated in Vedas and it is very interesting to know. I realized that, I had studied this as part of Shiksha Bhrugu Brahma in Someshwara Veda Pathashaala during my school age and reconnecting back now !. It is worth to know that, the age of the universe is also captured by Indian systems very precisely. According to Veda, this is not the first time the universe has been created. There are many brahma and every Brahma has his own creation of the universe in his own way. Every Brahma lives for 100 Brahma maana years. So our universe lives for 100 Brahma maana years and then dies and then a new universe is created by the next Brahma. This current universe is created by Lord Adya Brahma and is set to last for 100 Brahma maana years, which equals to 311,040,000,000,000 human Earthly years. The current age of this Adya Brahma is captured precisely in traditional Panchanga. The recent Baggona Panchanga that I could refer contains as under:
अद्य ब्रह्मणः आयुः प्रमाणन्तु शत वर्षाणि, तदर्धो व्यतीत:| तदूर्ध्व वत्सरे प्रथम अयने प्रथम मासे प्रथम पक्षे प्रथम दिने अहनि घटिका: १३, विघतिका: ४२ . अक्षराणि ३ व्यतीतानि | चतुर्थाक्षरे प्रथम श्वास काल: प्रवर्तते |.
That means, 50 years of age of Adya Brahma is completed. 51 st year’s first month, first day 13 ghati and 43 vighati and 3 akshara (the fractions of the day time) are over. In the 4 th akshara, first inhaling time for Adhya Brahma (this is as on the last Ugadi day, i.e. in Vikari Samvatsara). One Brahma maana day is, 432,00,00,000 human Earthly years. One Brahma maana night is also equal. So, the total one day and night, it comes to 8,64,00,00,000 human earthly years. One year of Brahma Maana is 360 days. 100 years in Brahma maana equals 311,040,000,000,000 human Earthly years.
1 Brahma Maana Day is called Kalpa. Currently it is Shwetha Varaha Kalpa. Each kalpa has 14 manvanthara. Currently 6 Manvanthara of the first day of 51 st year of Brahma are over and it is currently the 7 th Manvanthara, called Vaivaswatha Manvanthara, There are 72 Mahayuga in Vaivaswatha Manvanthara and out of that, 28 Mahayuga are already over. Currently it is 29 th Mahayuga, wherein, Krita yuga 17,28,000 years, Treta yuga 12,96,000 years, Dwapara yuga 8,64,000 completed, Now in Kali Yuga, out of 4,32,000 years, only 5,120 years completed as on the last Ugadi Day i.e. in Vikari Samvatsara). I just wanted to give some glimpses to create more interest. There is a lot more to unleash in Vedic Mathematics. Being Chartered Accountants, we can easily understand the calculation methods. To know more on these lines, we have scheduled a special seminar on “Vedic Mathematics and its application in our CA Profession”. I request you to attend and enjoy the same.
As we march ahead with the new calendar year 2020, I wish this year should be the year of Abhyudaya! The name “Abhuydaya” is very apt for this year. It means, increase or elevation of personality to the next level through acquiring knowledge to stay relevant at all times, be ready for radical change and unleash the potential ! As we move forward, more and more knowledge will become just information. If we stop studying, we will be informative people and not knowledgeable people, We have to continue to do our study regularly in order to be knowledgeable at all times. Therefore, the knowledge is precious and supreme. Our Sanskrit sloka says, king is respected in his own country. But, vidwan (scholar) is respected everywhere in the world. स्वदेशे पूज्यते राजा | विद्वान् सर्वत्र पूज्यते॥
Bengaluru Branch has been actively taking various initiatives to impart knowledge and to provide for the overall professional development for members and shaping and transforming student to a professional and make them respectful globally.
Major Programs held in the month of December
1. Vidwath Sabha : One Day Seminar on Litigation Practice under Direct and Indirect Tax Laws was organized on Friday, 6 th December 2019 at API Bhavan, Vasantnagar. More than 402 Members were benefitted through the same. I thank all the speakers and delegates for making this event a grand success.
2. Mahila Sabha: A One Day Exclusive Conference for Women CAs was held on Saturday 7 th December 2019 at Hotel Chancery Pavilion. More than 150 Women CAs participated. My thanks to all the speakers, Conference Coordinator and delegates for making this program a memorable event.
3. Vidwath Sabha: Half Day Seminar on Recent updates under GST Law was held on 11 th December 2019 at S. Narayanan Auditorium, ICA I Bhavan, More than 240 CAs participated and benefitted I thank all the delegates and the speakers for making it a grand success.
4. Visharada: One Day Workshop on Practical aspects of Insolvency Bankruptcy Code 2016 and Amendment Bill, 2019 was held on 13 th December 2019 at S. Narayanan Auditorium, ICAI Bhavan. More than 260 Members benefitted from this event and My sincere thanks to all the speakers and delegates for making it a very successful event.
5. Vidwath Sabha: One Day Seminar on Engagement & Quality Control Standards – Practical Examples was held on14 th December 2019 at S. Narayanan Auditorium. ICAI Bhavan. About 300 Members actively participated and got benefitted. My whole hearted thanks to the learned speakers and delegates.
6. One Day Seminar on Internal Auditing Standards was organized under the aegis of Internal Audit Standards Board of ICAI and hosted by our Branch on 16 th December 2019 at Hotel Taj Westend, More than 220 Members participated and benefitted. I thank the IASB Members, speakers and delegates.
7. Tarka Sabha: Half Day Workshop on Recent case laws on Income Tax was organized on 30 th December 2019 at ICAI Bhavan, About 200 Members benefitted from the same. Many thanks to all the speakers and delegates.
8. Parisheelana : Two Day CPE Conference on GST & NextGen Digital Accountants was held at Devaraj Urs Bhawan on 17th & 18th December. 773 Members enriched their knowledge. I thank all the delegates & eminent Speakers for making it a grand success.
9. Abhyudaya : 2 Day CA Students Conference was held on 20 th & 21 st December 2019 at Dr. B.R. Ambedkar Bhawan. It was a super success. More than 1,230 Students got enriched their knowledge. I thank all the guests, speakers, student speakers, student delegates and coordinators and volunteers for their active participation and SICASA Chairperson CA Divya in particular for meticulously planning and executing the program very successfully. Extension of due date for completing CPE hours: ICAI has recently announced that the due date for completing the required CPE hours is extended up to 31 st January 2020. We are organizing the following major programs in January 2020 to help members to fulfill their CPE hours requirements.
1. Vidwath Sabha – Half Day Seminar on GST Refunds & Types of Supply is being organized on Wednesday, 1st January 2020 at S. Narayanan Auditorium ICAI Bhavan.
2. Vidwath Sabha - Half Day Seminar on High Relevance to Practicing CAs is being organized on Wednesday, 8 th January 2020 at S. Narayanan Auditorium ICAI Bhavan .
3. Vidwath Sabha - Half Day Seminar on Vedic Mathematics was scheduled earlier and cancelled due to Ayodhya verdict and is being rescheduled now on 14 th January 2020 at S. Narayanan Auditorium, ICAI Bhavan. We request Members to participate in large numbers. Details are presented elsewhere in this Newsletter.
4. VIDWATH SABHA - Half Day Seminar on Practical aspects of New Internal Audit Standards is being organized on 22 nd January 2020 at S. Narayanan Auditorium, ICAI Bhavan
5. Sahyadri Sambhrama – 2 Day Residential Refresher Program in Sirsi (Uttara Kannada District) is being jointly organized by Bengaluru, Hubballi, Belagavi Branches and Sirsi & Shimoga CPE Chapters of SIRC of ICAI on 17 th & 18 th January 2020 at TMS Convention Center, APMC Yard, Sirsi, Uttarakannada District. Details are presented in this newsletter elsewhere.
6. Vidwath Sabha – Half Day Seminar on Online Payment ecosystems and Payment Security is being organized on Wednesday, 29 th January 2020 at S. Narayanan Auditorium, ICAI Bhavan. I request members to register well in advance and grace the occasion by your attendance. Shankusthapana: Foundation Stone Laying Ceremory for the proposed new premise in the property graciously donated Mrs. Sudha Janardha in Rajajinagar is scheduled on 8 th January 2020 by HO. Both President and Vice President and other CC dignitaries will be visiting Bangalore to perform Shankusthapana and we are eager to see the new building coming up for the benefit of CA students.
Once again, wish you all a very happy and fulfilling calendar year 2020 !
CA Bhat Shivaram Shankar