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Monday, February 29, 2016

2016-17 Union Budget Monday February 29,2016 - One-Time Amnesty Scheme to Resident Indians to disclose undisclosed income

Undisclosed income declaration allowed by paying 45% tax


Finance Minister Arun Jaitley offered residents with undisclosed income a one-time amnesty from prosecution as pressure mounted on Prime Minister Narendra Modi to deliver on his poll promise of unearthing black money.

Government of India plan to open the window under this Income Disclosure Scheme from 1st June to 30th September, 2016 with an option to pay amount due within two months of declaration.

Regarding income declared in these declarations, there will be no scrutiny or enquiry under the Income Tax Act or the Wealth Tax Act and the declarants will have immunity from prosecution. Immunity from Benami Transaction (Prohibition) Act, 1988 is also proposed subject to certain conditions.

The surcharge levied at 7.5% of undisclosed income will be called ‘Krishi Kalyan surcharge’ which will be used for agriculture and rural economy.

2016-17 Union Budget February 29,2016 - Provident Fund Withdrawals to be Taxed in Big Setback for Salaried Class

Finance Minister Arun Jaitley's Budget 2016 proposes to tax a big chunk of Employee Provident Fund (EPF) withdrawals from April 1, 2016, a move that will disappoint nearly six crore people.

Currently, withdrawals from Employee Provident Fund are completely exempt from income tax after five years of continuous service, but after April 1, 2016 employees will have to pay income tax on 60 % of the amount they withdraw from the fund.

The tax on EPF withdrawal will be charged according to tax slab of employees

The remaining 40 % will be tax free

Explaining the move to tax PF withdrawal, Minister of State for Finance Jayant Sinha told NDTV, "If you take out the 60 per cent and want to consume it in one year, you will have to pay tax because effectively you are defeating the purpose of the pension scheme." Congress lawmaker Shashi Tharoor countered the minister. "People don't take out PF money to put it into an annuity, they take it out because they need it," he said.

Analysts said that this step is aimed at encouraging the salaried to remain invested in the retirement fund and later invest the kitty in annuity (pension) products to earn regular income.

The Employees' Provident Fund Organisation or EPFO manages a corpus of around Rs. 6.5 lakh crore with a subscribers base of around six crore. 


The finance minister also announced that similar terms on withdrawal will apply to the New Pension Scheme or NPS. This means that withdrawals from the NPS, which come under the ambit of income tax, will now be partially tax free. So, 60 per cent of NPS withdrawal will be taxed, while the remaining will be tax free from April 1, 2016; currently 100 per cent of the sum withdrawn from NPS is taxed.

Only interest accrued on 60% contribution to EPF after April 1, 2016 will be taxed

Seeking to dispel fears of the salaried class, the NDA Government Tuesday March 01,2016 said PPF will not be taxed on withdrawal and only the interest that accrues on contributions to employee provident fund made after April 1 will be taxed while principal will continue to be tax exempt.
In an interview to PTI, Revenue Secretary Hasmukh Adhia said the Budget proposal to tax 60 per cent of employee provident fund (EPF) withdrawal will affect less than one-fifth of employees with high salaries. The proposal, he said, is to tax the interest accrued on PF contributions made after April 1, 2016.

2016-17 Union Budget Monday February 29,2016 - NDA Government announces DBT in fertiliser subsidy on pilot basis

The NDA Government on Monday February 29,2016  announced to introduce direct benefit transfer (DBT) of fertiliser subsidy to farmers on pilot basis in few districts of the country.

India's annual subsidy is about Rs 73,000 crore, a majority of which is paid to the manufacturers of controlled fertiliser urea

"...We have already introduced a direct benefit transfer (DBT) in LPG. Based on this successful experience, we proposed to introduce DBT on pilot basis for fertiliser in few districts in the country with a view to improving quality of service delivery to the farmers," Finance Minister Arun Jaitley said in his Budget speech for 2016-17

Calling for sweeping reforms in the fertiliser sector, the Economic Survey had also pitched for the DBT of fertiliser subsidy to the farmers.

The Department of Fertilisers (DoF) is working on a road-map to capture the details of farmers so that the sales data can be captured and subsidy can be transferred into the accounts of the farmers directly, according to a Parliamentary Standing Committee report.

In last year's Budget, the government had allocated about Rs 73,000 crore for the fertiliser subsidy in the current fiscal.

Out of the Rs 73,000 crore, Rs 38,200 crore has been allocated for domestic urea and Rs 12,300 crore for imported urea, respectively

The remaining Rs 22,468.56 crore has been earmarked for the sale of decontrolled phosphoric and potassic fertilisers

2015-16 Barclays Premier League Wednesday March 02,2016




Arsenal Vs Swansea
Swansea beat Arsenal 2-1
Goal scorers
For Arsenal  - Joel Campbell(15)
For Swansea - Wayne Routledge(32)and  Ashley Williams(74)
  • This is the first time the Gunners have lost back-to-back Premier League matches since November 2014 - those two games were also against Swansea and Manchester United.
  • Wayne Routledge scored his first Premier League goal of the season and his first since December 2014.
  • Ashley Williams has scored two Premier League goals in 2015-16, the same number he had scored in his previous four Premier League seasons.


Stoke City Vs Newcastle United
Stoke City beat Newcastle United 1-0

West Ham United Vs Tottenham Hotspur
West Ham United beat Tottenham Hotspur 1-0

Liverpool Vs Manchester City
Liverpool beat Manchester City 3-0
Goal Scorers for Liverpool - Adam Lallana(34)James Milner(41)and  Roberto Firmino(57)
  • Kolo Toure made his 300th Premier League start in this match - the first African player to reach this landmark in the competition.
  • James Milner has now scored in 41 different Premier League matches and never lost - only Darius Vassell (46 games) has a superior record to this in the competition.
  • Roberto Firmino has both scored and assisted in three of his last five Premier League appearances for Liverpool.
  • There have been 37 goals scored in the last 10 meetings in all competitions between these two sides (3.7 per game).
  • Sergio Aguero has scored just one goal in eight Premier League appearances in the month of March, despite playing 606 minutes.


Manchester United Vs Watford
Manchester United beat Watford 1-0
Goal Scorer for Manchester United - Juan Mata(83)
  • Manchester United named their fourth-youngest starting XI in Premier League history (23 years, 222 days old on average).
  • Mata scored his first direct free-kick in the Premier League since December 2014 (versus Stoke).
  • The Hornets have failed to score in six of their last eight Premier League matches.
  • Odion Ighalo has scored just one goal in nine Premier League appearances so far in 2016, despite attempting 27 shots (inc. blocked).
  • United won back-to-back Premier League games for the first time since 21 November 2015 - a day on which they also defeated Watford (away).


PosTeamPWDLGDPts
1LeicesterLeicester2816932057
2TottenhamTottenham2815942754
3ArsenalArsenal2815671651
4Man CityMan City2714581747
5Man UtdMan Utd2813871147
6West HamWest Ham28121061146
7StokeStoke2812610-342
8LiverpoolLiverpool271188541
9SouthamptonSouthampton2811710740
10ChelseaChelsea281099439
11EvertonEverton2791171338
12WatfordWatford2810711037
13West BromWest Brom289910-736
14Crystal PalaceCrystal Palace289613-633
15BournemouthBournemouth288812-1232
16SwanseaSwansea287912-1030
17SunderlandSunderland286616-1924
18NorwichNorwich286616-2224
19NewcastleNewcastle276615-2324
20Aston VillaAston Villa283718-2916

2016 Asia Cup Match 8 Bangladesh Vs Pakistan @ Sher E Bangla National Cricket Stadium,Mirpur Wednesday March 02,2016







Feb-19 Afghanistan v UAE, Fatullah Feb 19 Hong Kong v Oman, FatullahFeb 20 Afghanistan v Oman, FatullahFeb 21 Hong Kong v UAE, FatullahFeb 22 Afghanistan v Hong Kong, MirpurFeb 22 UAE v Oman, Mirpur

Qualifying Group  Match Results
Match 1  Afghanistan Vs UAE on Friday February 19,2016
UAE 176/4 in 20 Overs
Afghanistan 160/10 in 19.5 Overs
Match Result - UAE won by 16 Runs
MOM - Rohan Mushtafa for his 77 (50 Balls 4x7 and 6x4)and 3/19(2.5 Overs)
Match Two Hong Kong Vs Oman Friday February 19,2016
Oman 180/5  in 20 Overs
Hong Kong 175/7 in 20 Overs
Match Result - Oman won by 5 Runs
Match Three Afghanistan Vs Oman Saturday February 20,2016 
Oman 165/4 in 20 Overs
Afghanistan 168/7 in 19.3 Overs(Target 166 in 20 Overs)
Match Result - Afghanistan won by 3 wickets
Match Four Hong Kong Vs UAE Sunday February 21,2016 
Hong Kong 146/7 in 20 Overs
UAE 147/4  in  18.3 Overs
Match Result - UAE Won by 6 Wickets
Match Five Afghanistan Vs Hong Kong  Monday February 22,2016
Afghanistan 178/7 in 20 Overs
Hong Kong 112/10 in 17.1 Overs
Match Result - Afghanistan won by 66 Runs
Match Six Oman  Vs UAE Monday February 22,2016
UAE 172/6 in 20 Overs
Oman 101/8 in 20 Overs
Match Result - UAE won by 71 Runs

 












Qualifying Group

Teams Mat Won Lost Tied N/R Pts
UAE 3 3 0 0 0 6
Afg 3 2 1 0 0 4
Oman 3 1 2 0 0 2
HK 3 0 3 0 0 0











Full list of squads for Asia Cup Twenty20 2016
India
Mahendra Singh Dhoni (captain and wicketkeeper), Shikhar Dhawan, Rohit Sharma, Virat Kohli, Yuvraj Singh, Ravindra Jadeja, Hardik Pandya, Ravichandran Ashwin, Jasprit Bumrah, Ashish Nehra, Suresh Raina, Ajinkya Rahane, Harbhajan Singh, Mohammed Shami, Pawan Negi. 
Pakistan
Shahid Afridi (captain), Mohammad Hafeez, Shoaib Malik, Umar Akmal, Sarfraz Ahmed (wicketkeeper), Immad Wasim, Anwer Ali, Babar Azam, Mohammad Nawaz, Mohammad Aamir, Iftikhar Ahmed, Mohammad Irfan, Rumman Raees, Wahab Riaz, Khurram Manzoor. 
Bangladesh
Mashrafe Mortaza (captain), Shakib Al Hasan, Imrul Kayes, Mohammad Mithun, Mahmudullah, Mushfiqur Rahim (wicketkeeper), Soumya Sarkar, Sabbir Rahman, Nasir Hossain, Mustafizur Rahman, Al-Amin Hossain, Taskin Ahmed, Arafat Sunny, Abu Hider, Nurul Hasan. 
Sri Lanka
Lasith Malinga (captain), Angelo Mathews (vice-captain), Dinesh Chandimal (wicketkeeper), Tillakaratne Dilshan, Niroshan Dickwella (wicketkeeper), Shehan Jayasuriya, Milinda Siriwardena, Dasun Shanaka, Chamara Kapugedara, Nuwan Kulasekera, Dushmantha Chameera, Thisara Perera, Sachithra Senanayake, Rangana Herath, Jeffrey Vandersay. 
Afghanistan
Asghar Stanikzai (captain), Noor Ali Zadran, Mohammad Shahzad (wicketkeeper), Usman Ghani, Mohammad Nabi, Karim Sadiq, Shafiqullah, Rashid Khan, Amir Hamza, Dawlat Zadran, Shapoor Zadran, Gulbadin Naib, Samiullah Shenwari, Najibullah Zadran, Yamin Ahmadzai. 
 Hong Kong
Tanwir Afzal (captain), Aizaz Khan, Anshy Rath, Babar Hayat, Christopher Carter (wicketkeeper), Mark Chapman, Haseeb Amjad, Adil Mehmood, Nadeem Ahmed, Nizakat Khan, Kinchit Shah, Ninad Shah, Tanveer Ahmed, Waqas Barkat, Waqas Khan. 
Oman
Sultan Ahmed (captain and wicketkeeper), Aamir Kaleem (vice-captain), Aaqib Sulehri, Adnan Ilyas, Amir Ali, Munis Ansari, Bilal Khan, Jatinder Singh, Ajay Lalcheta, Mehran Khan, Rajeshkumar Ranpura, Sufyan Mehmood, Vaibhav Wategaonkar, Zeeshan Maqsood, Zeeshan Siddiqui. 
United Arab Emirates 
Amjad Javed (captain), Mohammad Kaleem, Rohan Mustafa, Shaiman Anwar, Mohammad Shahzad, Swapnil Patil (vice-captain and wicketkeeper), Usman Mushtaq, Ahmed Raza, Zaheer Maqsood, Mohammad Naveed, Farhan Ahmed, Qadeer Ahmed, Mohammad Usman, Fahad Tariq, Saqlain Haider

Match 1 India Vs Bangladesh  @ Sher E Bangla National Cricket Stadium,Mirpur Wednesday February 24,2016
Scorecard
India 166/6 in 20 Overs
Bangladesh 121/7 in 20 Overs(Target 167 Runs in 20 Overs)
Match Result - India won by 45 Runs
MOM - Rohit Sharma for his 83 Runs (55 Balls 4x7 and 6x3)
Match 2 Sri Lanka Vs UAE @ Sher E Bangla National Cricket Stadium,Mirpur Thursday February 25,2016
Scorecard
Sri Lanka 129/8 in 20 Overs
UAE 115/9 in 20 Overs
Match Result - Sri Lanka Won by 14 Runs
MOM - Lasith Malinga for his 4/26(4 Overs)
Match 3 Bangladesh  Vs UAE @ Sher E Bangla National Cricket Stadium,Mirpur  Friday February 26,2016
Scorecard
Bangladesh 133/8 in 20 Overs
UAE 82//10 in  17.4 Overs
Match Result - Bangladesh won by 51 Runs
MOM - Mahmudullah (Bangladesh)
Match 4 India Vs Pakistan @ Sher E Bangla National Cricket Stadium,Mirpur  Saturday February 27,2016
Scorecard
Pakistan 83/10 in 17.3 Overs
India 85/5 in 15.3 Overs
Match Result - India won by 5 Wickets
MOM - Virat Kohli for his 49(51 Balls 4x7)
Match 5 Bangladesh  Vs Sri Lanka @ Sher E Bangla National Cricket Stadium,Mirpur  Sunday February 28,2016
Scorecard
Bangladesh 147/7 in 20 Overs
Sri Lanka 124/8 in 20 Overs
Match Result - Bangladesh Won by 23 Runs
MOM - Sabbir Rahman (Bangladesh)for his 80(54 Balls 4x10 and 6x3)
Match 6 Pakistan Vs UAE @ Sher E Bangla National Cricket Stadium,Mirpur Monday February 29,2016
Scorecard
Bangladesh 129/6 in 20 Overs
Pakistan 131/3 in 18.4 Overs
Match Result -Pakistan won by 7 Wickets
MOM - Shoaib Malik for his 63* (49 Balls 4x7 and 6x3)
Match 7 India  Vs Sri Lanka @ Sher E Bangla National Cricket Stadium,Mirpur  Tuesday March 01,2016
Scorecard
Sri Lanka 138/9 in20 Overs
India 142/5 in 19.2 Overs
Match Result - India won by 5 Wickets
MOM - Virat Kohli for his 56*(47 Balls 4x7)
Match 8 Bangladesh Vs Pakistan  @ Sher E Bangla National Cricket Stadium,Mirpur  Wednesday March 02,2016 
Scorecard 
Pakistan 129/7 in 20 Overs
Bangladesh 131/5 in 19.1 Overs
Match Result - Bangladesh won by 5 Wickets
MOM - Soumya Sarkar (Bangladesh)for his 48(48 Balls 4x5 and 6x1)
  

2015-16 Barclays Premier League Tuesday March 01,2016




Aston Villa Vs Everton
Everton beat Aston Villa 3-1

Bournemouth Vs Southampton
Bournemouth beat Southampton 2-0

Leicester Vs WBA
The Match ended in a 2-2 draw

Norwich City Vs Chelsea
Chelsea beat Norwich City 2-1

Sunderland Vs Crystal Palace
The Match ended in a 2-2 draw 


PosTeamPWDLGDPts
1LeicesterLeicester2816932057
2TottenhamTottenham2815942754
3ArsenalArsenal2815671651
4Man CityMan City2714581747
5Man UtdMan Utd2813871147
6West HamWest Ham28121061146
7StokeStoke2812610-342
8LiverpoolLiverpool271188541
9SouthamptonSouthampton2811710740
10ChelseaChelsea281099439
11EvertonEverton2791171338
12WatfordWatford2810711037
13West BromWest Brom289910-736
14Crystal PalaceCrystal Palace289613-633
15BournemouthBournemouth288812-1232
16SwanseaSwansea287912-1030
17SunderlandSunderland286616-1924
18NorwichNorwich286616-2224
19NewcastleNewcastle276615-2324
20Aston VillaAston Villa283718-2916

2016 Asia Cup Match 7 India Vs Sri Lanka @ Sher E Bangla National Cricket Stadium,Mirpur Tuesday March 01,2016










Feb-19 Afghanistan v UAE, Fatullah Feb 19 Hong Kong v Oman, FatullahFeb 20 Afghanistan v Oman, FatullahFeb 21 Hong Kong v UAE, FatullahFeb 22 Afghanistan v Hong Kong, MirpurFeb 22 UAE v Oman, Mirpur

Qualifying Group  Match Results
Match 1  Afghanistan Vs UAE on Friday February 19,2016
UAE 176/4 in 20 Overs
Afghanistan 160/10 in 19.5 Overs
Match Result - UAE won by 16 Runs
MOM - Rohan Mushtafa for his 77 (50 Balls 4x7 and 6x4)and 3/19(2.5 Overs)
Match Two Hong Kong Vs Oman Friday February 19,2016
Oman 180/5  in 20 Overs
Hong Kong 175/7 in 20 Overs
Match Result - Oman won by 5 Runs
Match Three Afghanistan Vs Oman Saturday February 20,2016 
Oman 165/4 in 20 Overs
Afghanistan 168/7 in 19.3 Overs(Target 166 in 20 Overs)
Match Result - Afghanistan won by 3 wickets
Match Four Hong Kong Vs UAE Sunday February 21,2016 
Hong Kong 146/7 in 20 Overs
UAE 147/4  in  18.3 Overs
Match Result - UAE Won by 6 Wickets
Match Five Afghanistan Vs Hong Kong  Monday February 22,2016
Afghanistan 178/7 in 20 Overs
Hong Kong 112/10 in 17.1 Overs
Match Result - Afghanistan won by 66 Runs
Match Six Oman  Vs UAE Monday February 22,2016
UAE 172/6 in 20 Overs
Oman 101/8 in 20 Overs
Match Result - UAE won by 71 Runs

 












Qualifying Group

Teams Mat Won Lost Tied N/R Pts
UAE 3 3 0 0 0 6
Afg 3 2 1 0 0 4
Oman 3 1 2 0 0 2
HK 3 0 3 0 0 0











Full list of squads for Asia Cup Twenty20 2016
India
Mahendra Singh Dhoni (captain and wicketkeeper), Shikhar Dhawan, Rohit Sharma, Virat Kohli, Yuvraj Singh, Ravindra Jadeja, Hardik Pandya, Ravichandran Ashwin, Jasprit Bumrah, Ashish Nehra, Suresh Raina, Ajinkya Rahane, Harbhajan Singh, Mohammed Shami, Pawan Negi. 
Pakistan
Shahid Afridi (captain), Mohammad Hafeez, Shoaib Malik, Umar Akmal, Sarfraz Ahmed (wicketkeeper), Immad Wasim, Anwer Ali, Babar Azam, Mohammad Nawaz, Mohammad Aamir, Iftikhar Ahmed, Mohammad Irfan, Rumman Raees, Wahab Riaz, Khurram Manzoor. 
Bangladesh
Mashrafe Mortaza (captain), Shakib Al Hasan, Imrul Kayes, Mohammad Mithun, Mahmudullah, Mushfiqur Rahim (wicketkeeper), Soumya Sarkar, Sabbir Rahman, Nasir Hossain, Mustafizur Rahman, Al-Amin Hossain, Taskin Ahmed, Arafat Sunny, Abu Hider, Nurul Hasan. 
Sri Lanka
Lasith Malinga (captain), Angelo Mathews (vice-captain), Dinesh Chandimal (wicketkeeper), Tillakaratne Dilshan, Niroshan Dickwella (wicketkeeper), Shehan Jayasuriya, Milinda Siriwardena, Dasun Shanaka, Chamara Kapugedara, Nuwan Kulasekera, Dushmantha Chameera, Thisara Perera, Sachithra Senanayake, Rangana Herath, Jeffrey Vandersay. 
Afghanistan
Asghar Stanikzai (captain), Noor Ali Zadran, Mohammad Shahzad (wicketkeeper), Usman Ghani, Mohammad Nabi, Karim Sadiq, Shafiqullah, Rashid Khan, Amir Hamza, Dawlat Zadran, Shapoor Zadran, Gulbadin Naib, Samiullah Shenwari, Najibullah Zadran, Yamin Ahmadzai. 
 Hong Kong
Tanwir Afzal (captain), Aizaz Khan, Anshy Rath, Babar Hayat, Christopher Carter (wicketkeeper), Mark Chapman, Haseeb Amjad, Adil Mehmood, Nadeem Ahmed, Nizakat Khan, Kinchit Shah, Ninad Shah, Tanveer Ahmed, Waqas Barkat, Waqas Khan. 
Oman
Sultan Ahmed (captain and wicketkeeper), Aamir Kaleem (vice-captain), Aaqib Sulehri, Adnan Ilyas, Amir Ali, Munis Ansari, Bilal Khan, Jatinder Singh, Ajay Lalcheta, Mehran Khan, Rajeshkumar Ranpura, Sufyan Mehmood, Vaibhav Wategaonkar, Zeeshan Maqsood, Zeeshan Siddiqui. 
United Arab Emirates 
Amjad Javed (captain), Mohammad Kaleem, Rohan Mustafa, Shaiman Anwar, Mohammad Shahzad, Swapnil Patil (vice-captain and wicketkeeper), Usman Mushtaq, Ahmed Raza, Zaheer Maqsood, Mohammad Naveed, Farhan Ahmed, Qadeer Ahmed, Mohammad Usman, Fahad Tariq, Saqlain Haider

Match 1 India Vs Bangladesh  @ Sher E Bangla National Cricket Stadium,Mirpur Wednesday February 24,2016
Scorecard
India 166/6 in 20 Overs
Bangladesh 121/7 in 20 Overs(Target 167 Runs in 20 Overs)
Match Result - India won by 45 Runs
MOM - Rohit Sharma for his 83 Runs (55 Balls 4x7 and 6x3)
Match 2 Sri Lanka Vs UAE @ Sher E Bangla National Cricket Stadium,Mirpur Thursday February 25,2016
Scorecard
Sri Lanka 129/8 in 20 Overs
UAE 115/9 in 20 Overs
Match Result - Sri Lanka Won by 14 Runs
MOM - Lasith Malinga for his 4/26(4 Overs)
Match 3 Bangladesh  Vs UAE @ Sher E Bangla National Cricket Stadium,Mirpur  Friday February 26,2016
Scorecard
Bangladesh 133/8 in 20 Overs
UAE 82//10 in  17.4 Overs
Match Result - Bangladesh won by 51 Runs
MOM - Mahmudullah (Bangladesh)
Match 4 India Vs Pakistan @ Sher E Bangla National Cricket Stadium,Mirpur  Saturday February 27,2016
Scorecard
Pakistan 83/10 in 17.3 Overs
India 85/5 in 15.3 Overs
Match Result - India won by 5 Wickets
MOM - Virat Kohli for his 49(51 Balls 4x7)
Match 5 Bangladesh  Vs Sri Lanka @ Sher E Bangla National Cricket Stadium,Mirpur  Sunday February 28,2016
Scorecard
Bangladesh 147/7 in 20 Overs
Sri Lanka 124/8 in 20 Overs
Match Result - Bangladesh Won by 23 Runs
MOM - Sabbir Rahman (Bangladesh)for his 80(54 Balls 4x10 and 6x3)
Match 6 Pakistan Vs UAE @ Sher E Bangla National Cricket Stadium,Mirpur Monday February 29,2016
Scorecard
Bangladesh 129/6 in 20 Overs
Pakistan 131/3 in 18.4 Overs
Match Result -Pakistan won by 7 Wickets
MOM - Shoaib Malik for his 63* (49 Balls 4x7 and 6x3)
Match 7 India  Vs Sri Lanka @ Sher E Bangla National Cricket Stadium,Mirpur  Tuesday March 01,2016
Scorecard
Sri Lanka 138/9 in20 Overs
India 142/5 in 19.2 Overs
Match Result - India won by 5 Wickets
MOM - Virat Kohli for his 56*(47 Balls 4x7)