Commerce Optional (UPSC-IAS)

The overall purpose of human resource management is to ensure that the organization is able to achieve success through people. As Ulrich and Lake (1990) remark: ‘HRM systems can be the source of organizational capabilities that allow firms to learn and capitalize on new opportunities.’ Specifically, HRM is concerned with achieving objectives in the areas summarized below. Organizational effectiveness ‘Distinctive human resource practices shape the core competencies that determine how firms compete’ (Cappelli and Crocker-Hefter, 1996). Extensive research has shown that such practices can make a significant impact on firm performance. HRM strategies aim to support programmes for improving organizational effectiveness by developing policies in such areas as knowledge management, talent management and generally creating ‘a great place to work’. This is the ‘big idea’ as described by Purcell et al (2003), which consists of a ‘clear vision and a set of integrated values’. More specifically, HR strategies can be concerned with the development of continuous improvement and customer relations policies.

AIMS OF HRM

Human resource management is defined as a strategic and coherent approach to the management of an organization’s most valued assets – the people working there who individually and collectively contribute to the achievement of its objectives

Section 5 [Scope of Total Income] Resident And Ordinarily Resident Income received/ deemed to be received/ accrued or arisen/ deemed to accrue or arise in or outside India In short, the global income is taxable. Resident But Not Ordinarily Resident Income which is received/ deemed to be received/ accrued or arisen/ deemed to accrue or arise in India; AND Income which accrues or arises outside India being derived from a business controlled in or profession set up in India. Non-Resident Income received/ deemed to be received/ accrued or arisen/deemed to accrue or arise in India.

HUF [Resident and ordinarily resident/ Resident but not ordinarily resident/ non-resident] A HUF would be resident in India if the control and management of its affairs is situated wholly or partly in India. If the control and management of the affairs is situated wholly outside India, it would become a non-resident. If the HUF is resident, then the satisfaction or otherwise of additional conditions by Karta would determine whether the HUF is resident and ordinarily resident or resident but not ordinarily resident If Karta satisfies both the additional conditions [(1) and (2)] in (I) above, then the HUF would be ROR. Otherwise, the HUF would be RNOR.

Section 6 [Residence in India] (I) Individuals [Resident and ordinarily resident/ Resident but not ordinarily resident/ non-resident] The residential status of an individual is determined on the basis of the period of his stay in India. Basic conditions: (i) He must be present in India for a period of 182 days or more during the previous year (ii) He must be present in India for a period of 60 days or more during the previous year and 365 days or more during the 4 years immediately preceding the previous year. Cases where condition (ii) is not applicable: (a) Where an Indian citizen who leaves India during the previous year for the purpose of employment outside India or as a member of the crew of an Indian ship; (b) Where an Indian citizen or a person of Indian origin who, being outside India, comes on a visit to India during the previous year.

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