// taxfreeincome,capitalgain,wealthtax

function fntaxfreeincme()
{ 
   introfema.innerHTML=
" <DIV  style='width: 388' >" +
"<table border=3 bordercolor='#FFFF00'> "+
 "<tr width='388'><td width='388'> "+
" <table border='0' cellpadding='0' cellspacing='0' width='388' background='images/middleback1.gif'>     "+
"           <tr>       "+
"    <td width='2'  valign='top'>&nbsp;</td>       "+
"    <td width='13'  valign='top'>&nbsp;</td>       "+
"    <td   valign='middle' width=353>       "+
"      <p align='center'><b><font sans serif color='#0000FF' face='MS Sans Serif' size='1'><u>TAX FREE INCOME</u></font></b>   "+
"    </td>       "+
"    <td width='4' >&nbsp;</td>       "+
"  </tr>       "+
"  <tr>       "+
"    <td width='2'  valign='top'>&nbsp;</td>      "+
"    <td width='366'  valign='baseline' colspan='2'>"+
"      <p align='justify'><font color='#0000FF' size='2' face='MS Sans Serif'>Income "+
"      Tax exemptions are a bonanza offered to NRIs but caution is required while "+
"      enjoying these tax exemptions and one needs to &quot; read between the "+
"      lines &quot; as the same are&nbsp; based on the residential status of an "+
"      NRI under FERA1973 (FEMA1999) and the I.T.Act 1961 and differ from income to "+
"      income,compelling every NRI - to have a twin identity ( like a bollywood double - role movie).</font> "+
"    </td>      "+
"    <td width='4' >&nbsp;</td>  "+
"  </tr>       "+
"  <tr>       "+
"    <td width='2'  valign='top'>&nbsp;</td>       "+
"    <td width='13'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></td>       "+
"    <td   valign='top' width=353>        "+
"      <font face='MS Sans Serif' size='2' color='#0000FF'><a href='nricorner/taxfree_fera1973.htm'>Tax Free Income of "+
"      NRIs as defined by&nbsp; FERA,1973</a></font>     "+
"    </td>       "+
"    <td width='4' >&nbsp;</td>       "+
"  </tr>       "+
"  <tr>       "+
"    <td width='2'  valign='top'>&nbsp;</td>       "+
"    <td width='13'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></td>       "+
"    <td   valign='top' width=353>        "+
"      <font face='MS Sans Serif' size='2' color='#0000FF'><a href='nricorner/taxfree_itact1961.htm'>Tax Free Income of "+
"      NRIs as defined by I.T. ACT, 1961</a></font>     "+
"    </td>       "+
"    <td width='4' >&nbsp;</td>    "   +
"  </tr>    "+
"  <tr>       "+
"    <td width='2'  valign='top'>&nbsp;</td>   "    +
"    <td width='13'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></td>       "+
"    <td   valign='top' width=353>        "+
"      <font face='MS Sans Serif' size='2' color='#0000FF'><a href='nricorner/taxfree_overseasinc.htm'>Overseas&nbsp; Income of "+
"      NRIs</a></font>     "+
"    </td>       "+
"    <td width='4' ><font size=2 face='MS Sans Serif' Sans Serif color=#0000FF>&nbsp;</font></td>       "+
"  </tr>    "+
"<tr><td>&nbsp;</tr></td> "+
"<tr><td>&nbsp;</tr></td> "+
" </table>       "+
"</td></tr>    "+
" </table>       "+
"</div>";
}

function fncapgain()
{
introfema.innerHTML="<DIV  style='width: 388' > "+
"<table border=3 bordercolor='#FFFF00' width='388'>  "+
"<tr width='388' ><td width='388'> "+
"  <table border='0' cellpadding='0' cellspacing='0' width='388' background='images/middleback1.gif'>      "+
"           <tr>        "+
"    <td width='1'  valign='top' height='11'> "+
"      <p style='line-height: 12.PT; margin-top: -1; margin-bottom: -1' align='center'>&nbsp;</p> "+
"    </td>        "+
"    <td width='15'  valign='top' height='11'> "+
"      <p style='line-height: 12.PT; margin-top: -1; margin-bottom: -1' align='center'>&nbsp;</p> "+
"    </td>        "+
"    <td   valign='middle' width=372 height='11'>        "+
"      <p align='center' style='line-height: 12.PT; margin-top: -1; margin-bottom: -1'><font face='MS Sans Serif' size='1' color='#0000FF'><b><u>CAPITAL GAINS</u></b></font>    "+
"    </td>        "+
"    <td width='4' height='11' > "+
"      <p style='line-height: 12.PT; margin-top: -1; margin-bottom: -1' align='center'>&nbsp;</p> "+
"    </td>        "+
"  </tr>        "+
"  <tr>        "+
"    <td width='1'  valign='top' height='1'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'>&nbsp;</p> "+
"    </td>       "+
"    <td width='387'  valign='baseline' colspan='2' height='1'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'> "+
"      <font face='MS Sans Serif' size='2' color='#0000FF'>As the name suggests "+
      "capital gains are profits arising upon sale of capital assets "+
      "such as shares, securities, immovable properties etc.</font> "+
"      </p> "+
"    </td>       "+
"    <td width='4' height='1' > "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'>&nbsp;</p> "+
"    </td>   "+
"  </tr>        "+
"  <tr>        "+
"    <td width='1'  valign='top' height='1'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'>&nbsp;</p> "+
"    </td>        "+
"    <td width='15' height='1' valign='baseline'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></p> "+
"    </td>        "+
"    <td   valign='baseline' width=372 height='1'>         "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'>         "+
"      <font face='MS Sans Serif' size='2' color='#0000FF'><a href='nricorner/capi_shares&de.htm'>Long &amp; Short Term&nbsp; "+
"      Gains from Shares &amp; Debentures.</a></font>      "+
"      </p> "+
"    </td>        "+
"    <td width='4' height='1' > "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font size='2' face='MS Sans Serif'>&nbsp;</font></p> "+
"    </td>        "+
"  </tr>        "+
"  <tr>        "+
"    <td width='1'  valign='top' height='1'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom:0' align='justify'>&nbsp;</p> "+
"    </td>        "+
"    <td width='15' height='1' valign='baseline'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></p> "+
"    </td>        "+
"    <td   valign='baseline' width=441 height='1'>         "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'>         "+
"      <font face='MS Sans Serif' size='2' color='#0000FF'><a href='nricorner/capi_resid.htm'>Gains from&nbsp; Residential Property "+
      "held for 3 yrs.or more&nbsp;</a></font>      "+
"      </p> "+
"    </td>        "+
"    <td width='4' height='1' > "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font size='2' face='MS Sans Serif'>&nbsp;</font></p> "+
"    </td>        "+
"  </tr>     "+
"  <tr>        "+
"    <td width='1'  valign='top' height='1'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font size='2' face='MS Sans Serif'>&nbsp;</font></p> "+
"    </td>        "+
"    <td width='15' height='1' valign='baseline'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></p> "+
"    </td>        "+
"    <td   valign='baseline' width=372 height='1'>         "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'>         "+
"      <font face='MS Sans Serif' size='2' color='#0000FF'><a href='nricorner/capi_imov_more3.htm'>Gains from&nbsp; immov. "+
      "property &amp; other assets held for 3 yrs.</a></font>      "+
"      </p> "+
"    </td>        "+
"    <td width='4' height='1' > "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font size=2 face='MS Sans Serif' Sans Serif color=#0000FF>&nbsp;</font></p> "+
"    </td>        "+
"  </tr>     "+
"  <tr>        "+
"    <td width='1'  valign='top' height='1'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'>&nbsp;</p> "+
"    </td>        "+
"    <td width='15' height='1' valign='baseline'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></p> "+
"    </td>        "+
"    <td   valign='baseline' width=372 height='1'>         "+
"      <p align='justify' style='line-height: 12.PT; margin-top: 0; margin-bottom: 0'><font face='MS Sans Serif' size='2' color='#0000FF'><a href='nricorner/capi_imov_less3.htm'>Gains "+
      "from imm. property/other assets held for less than 3 yrs.</a></font> "+
"    </td>        "+
"    <td width='4' height='1' > "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font size='2' face='MS Sans Serif'>&nbsp;</font></p> "+
"    </td>        "+
"  </tr>     "+
"  <tr>        "+
"    <td width='1'  valign='top' height='1'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'>&nbsp;</p> "+
"    </td>        "+
"    <td width='15' height='1' valign='baseline'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></p> "+
"    </td>        "+
"    <td   valign='baseline' width=372 height='1'>         "+
"      <p align='justify' style='line-height: 12.PT; margin-top: 0; margin-bottom: 0'><font face='MS Sans Serif' size='2' color='#0000FF'><a href='nricorner/capi_exe_specbonds.htm'>Long "+
      "Term Capital Gain of Specified Assets</a></font> "+
"    </td>        "+
"    <td width='4' height='1' > "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font size='2' face='MS Sans Serif'>&nbsp;</font></p> "+
"    </td>        "+
"  </tr>     "+
"  <tr>        "+
"    <td width='1'  valign='top' height='1'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'>&nbsp;</p> "+
"    </td>        "+
"    <td width='15' height='1' valign='baseline'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></p> "+
"    </td>        "+
"    <td   valign='baseline' width=372 height='1'>         "+
"      <p align='justify' style='line-height: 12.PT; margin-top:0; margin-bottom:0'><font face='MS Sans Serif' size='2' color='#0000FF'> "+
      "<a href='nricorner/capi_exe_resipro.htm'>Exemption of L.T. Gains of other Assets upon investment in Residential "+
      "Property</a></font> "+
"    </td>        "+
"    <td width='4' height='1' > "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font size='2' face='MS Sans Serif'>&nbsp;</font></p> "+
"    </td>        "+
"  </tr>     "+
"  <tr>        "+
"    <td width='1'  valign='top' height='1'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'>&nbsp;</p> "+
"    </td>        "+
"    <td width='15' height='1' valign='baseline'> "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></p> "+
"    </td>        "+ 
"    <td   valign='baseline' width=372 height='1'>         "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'>         "+
"      <font face='MS Sans Serif' size='2' color='#0000FF'> "+
      "<a href='nricorner/capi_exe_specbonds.htm'>Exemption of L.T.Gains invested in specified Bonds.</a></font> "+
"      </p> "+
"    </td>        "+
"    <td width='4' height='1' > "+
"      <p style='line-height: 12.PT; margin-top: 0; margin-bottom: 0' align='justify'>&nbsp;</p> "+
"    </td>        "+
"  </tr>     "+
" </table> "+
"</td></tr> "+
"</table> "+
"</div>  ";
}

function fnweatax()
{ introfema.innerHTML=" <DIV  style='width: 388' >"+
"<table border=3 bordercolor='#FFFF00'> "+
"<tr width='388'><td width='388'>"+
"  <table border='0' cellpadding='0' cellspacing='0' width='388' background='images/middleback1.gif'>     "+
"           <tr>       "+
"    <td width='2'  valign='top' height='21'>&nbsp;</td>       "+
"    <td width='13'  valign='top' height='21'>&nbsp;</td>       "+
 "   <td   valign='middle' width=353 height='21'>       "+
"      <p align='center'><font size='1' face='MS Sans Serif' color='#0000FF'><b><u>WEALTH TAX for NRIs</u></b></font>   "+
"    </td>       "+
"    <td width='4' height='21' >&nbsp;</td>       "+
"  </tr>       "+
"           <tr>"+
"    <td width='2'  valign='top' height='4'>&nbsp;</td>      "+
"    <td width='366'  valign='baseline' colspan='2' height='4'>"+
"      <p align='justify'><font face='MS Sans Serif' size='2' color='#0000FF'>The "+
"      most common fallacy amongst NRIs is that they are exempt from almost all "+
"      taxes in India "+
"      and particularly not liable for wealth tax as regards their taxable assets in India.</font>"+
"    </td>      "+
"    <td width='4' height='4' ><font size='2' face='MS Sans Serif'>&nbsp;</font></td>  "+
"           </tr>"+
"  <tr>       "+
"    <td width='2'  valign='top' height='4'>&nbsp;</td>      "+
"    <td width='366'  valign='baseline' colspan='2' height='4'>"+
"      <p align='justify'><font face='MS Sans Serif' size='2' color='#0000FF'> NRIs are to pay Wealth Tax on "+
"      chargeable assets in India i.e. immovable properties, jewellery and "+
"      vehicles. The subject is discussed at length under the following chapters "+
"      :</font>"+
"    </td>      "+
"    <td width='4' height='4' >&nbsp;</td>  "+
"  </tr>       "+
"  <tr>       "+
"    <td width='2'  valign='top' height='21'>&nbsp;</td>       "+
"    <td width='13' height='21'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></td>       "+
"    <td   valign='top' width=353 height='21'>        "+
"      <p align='justify'><font face='MS Sans Serif' size='2' color='#0000FF'>"+
"      <a href='nricorner/wealth_taxassets.htm' >Taxable Assets in india.</a></font>     "+
"    </td>       "+
"    <td width='4' height='21' ><font size='2' face='MS Sans Serif'>&nbsp;</font></td>       "+
"  </tr>       "+
"  <tr>       "+
"    <td width='2'  valign='top' height='21'><font size='2' face='MS Sans Serif'>&nbsp;</font></td>       "+
"    <td width='13' height='21'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></td>       "+
"    <td   valign='top' width=353 height='21'>        "+
"      <p align='justify'><font face='MS Sans Serif' size='2' color='#0000FF'>"+
"      <a href='nricorner/wealth_exemption.htm'>Wealth Tax Exemptions.</a></font>     "+
"    </td>       "+
"    <td width='4' height='21' ><font size=2 face='MS Sans Serif' Sans Serif color=#0000FF>&nbsp;</font></td>       "+
"  </tr>    "+
"  <tr>       "+
"    <td width='2'  valign='top' height='1'>&nbsp;</td>       "+
"    <td width='13' height='1'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></td>       "+
"    <td   valign='top' width=422 height='1'>        "+
"      <p align='justify'><font face='MS Sans Serif' size='2' color='#0000FF'>"+
"      <a href='nricorner/wealth_taxrates.htm'>Wealth Tax Rates.</a></font>     "+
"    </td>       "+
"    <td width='4' height='1' ><font size='2' face='MS Sans Serif'>&nbsp;</font></td>       "+
"  </tr>    "+
"<tr><td>&nbsp;</tr></td> "+
"<tr><td>&nbsp;</tr></td> "+
" </table>"+
"</td></tr>"+
"</table>"+
"</div>";
}


