Spell Check in Excel –How to Use it?

Excel is one of the common application used in our day to day office life and business like word, Power point, outlook etc. In the case of word or Power point any spell mistake is visible with a red underline below the word that is misspelled.

However in the case of Excel we mainly deals with figures and such kind of misspelled word are not clearly visible in excel.

Most of the people are not at all aware of spell check feature provided by this application. In this article we will explain how to use spell check feature and how the spell check works.

Where to find Spell Check in Excel

The spell check feature is available under review tab in the ribbon in Excel. We can also use “F7” as short cut key.

When you click on the Spelling option in the review tab (or use “F7” key), it opens the Spell Check dialogue box.

How Does Spell Check Works in Excel

It is important to know is how spell check in Excel works.

If you select cell A1, it will go through all the cells in first row, then move to the second row and check all the cells in the second row (from left to right) and then move to the third row and so on. If it identifies a cell with a spelling error, it displays the Spelling dialogue box.

If you select a cell somewhere else in the worksheet, let’s say C5, then it will go through the cells to the right and then to the row below it. When it is done with checking for all the cells after C5, it will show a prompt that asks the user if he want to continue checking at the beginning of the sheet. Something as shown below:

If the user select Yes, it goes back and checks the remaining cells (which would be A1 to C4 in our example).

To get a better understanding, have a look at this example below (cell shaded are the ones with a spelling error):

As shown, when we begin the spell check with A1, it completes the spell check for all the cells. But when we begin with cell C5, it checks for all the cells from C5 and then asks the user if he/she wants to continue checking from the beginning.

Understanding the Spell Check Dialogue Box

Whenever you run spell check in excel and it finds an error, it shows the Spell check dialogue box (as shown below):

Let’s quickly understand the different options available in the spell check dialogue box:

• Ignore Once: If spell check encounters a word it identifies as an error, but you want to keep it that way, you can click on Ignore Once. This will ignore that error once.
• Ignore All: If excel identifies a word as error, but you want to keep all instances of that word (as is), click on Ignore All.
• Add to Dictionary: If Excel flags a word as error but it is the correct word to be used (may be it’s a name or abbreviation that you use in your company), then you can add it to the dictionary. When such a word is flagged as error and you click on Add to Dictionary, Excel will make that a part of acceptable words and wont flag it again. Note that this word is now part of Excel dictionary and would never be flagged in any of the workbooks.
• Change: When Excel highlights an error, it also shows some suggestions (for example it suggests Good in place of Goood). There can be one or more that one suggestion. Select the suggestion that you want to use and click on Change to apply that.
• Change All: If you click on this button, it will change all the occurrence of the misspelled word with the selected suggestion.
• AutoCorrect: This option will change the misspelled word with the selected suggestion, and also add it to the auto correct list. This means, that next time you type the same misspelled word, excel would automatically convert it into the suggestion that you selected.
• Dictionary Language: You can change the dictionary language using this drop down.

Here are some default settings in Spell Check in Excel:

1. It ignores words which are in Upper Case. For example, if you have the word HELLOOO, it will not be flagged as an error.
2. It ignores words that contain numbers. For example, if you have the word Hello123, it will not be flagged as an error.
3. It ignores internet and file addresses.
4. It DOES NOT ignore repeated words. For example, if you have the text – Hello, How areare you? – then it the additional are will be flagged as an error.

You can change these default setting by clicking on the Option button in the Spell Check Dialogue box.

It will open the Options dialogue box where you can make the necessary change.

Dept. can't file FIR against assessee due to default in payment of service tax

Dept. can't file FIR against assessee due to default in payment of service tax

 [2015] 62 taxmann.com 281 (Punjab & Haryana)

HIGH COURT OF PUNJAB AND HARYANA

Ajay Kumar Sandhu

v.

State of Haryana*

Section 89, read with section 90 of the Finance Act, 1994 and section 406 of the Indian Penal Code, 1860 and section 482 of the Code of Criminal Procedure, 1973 - Offences and penalties - Service Tax - Alleging non-payment of service tax of Rs. 1,05,705, department filed FIR against assessee under section 406 - Assessee sought quashing of FIR on ground that general provisions of IPC cannot be applied for service tax purposes - HELD : Assessee made payment of service tax on demand being put up by service tax authorities - Finance Act, 1994 is a special and complete Code in itself and, therefore, same would prevail over general provisions of IPC - When service tax law itself provides for adjudication, interest and penalty for default in payment of service tax, department's action in registering FIR was abuse of process of Court - Since assessee had undertaken to pay demand, if any, still arising under service tax law, continuation of criminal proceedings would amount to further abuse of process of court - Therefore, FIR was quashed accordingly [Paras 6 to 12] [In favour of assessee]

2. Request for cross-examination of witness can't be denied just because it would delay adjudication

 [2015] 62 taxmann.com 294 (Delhi)

HIGH COURT OF DELHI

Flevel International

v.

Commissioner of Central Excise*

Section 9D, read with section 11A of the Central Excise Act, 1944 - Relevancy of statements under certain circumstances - Department raised demand relying upon statements of dealers/buyers - Assessee's request for cross-examination of witnesses was rejected on ground that it would delay adjudication and in any case, it was not required by law - HELD : Denial of an opportunity of cross-examination of relied-upon witnesses would vitiate order of adjudication - In this case, department could not bring witnesses for cross-examination and summons issued to them were returned with 'left' remark - In absence of any extraordinary circumstances, denial of cross-examination citing that 'there is no requirement or it would delay adjudication' was unjustified - Department's request for remanding matter back was rejected, as it was almost impractical to cross-examine witnesses after time-span of 23 years - Demand was set aside [Paras 38 to 48 & 58] [In favour of assessee]

Section 11A of the Central Excise Act, 1944 - Recovery - Of duty or tax not levied/paid or short-levied/paid or erroneously refunded - Clandestine Removal of Excisable Goods - Department raised demand alleging clandestine removal of 606 Air-conditioners relying upon certain ledger discrepancies - HELD : Assessee's explanation towards sales figures in ledger entries were not considered and, therefore, impugned demand is vitiated - In any case, mere ledger entries without any further proof of production and purchases of raw material cannot substantiate clandestine removal - No serious investigation was carried out as regards details furnished by assessee or those gathered in course of investigation - Hence, demand was set aside - Department's request for remanding matter back was rejected [Paras 49 to 58] [In favour of assessee]

3. MCA

 MCA has notified New Form AOC - 4 CFS (Form for filing consolidated financial statements and other documents with the Registrar), which is available for filing w.e.f 1st Nov 2015. Further, the Versions of forms AOC-4 (XBRL) and AOC - 4​ Attachment are modified w.e.f 1st Nov 2015. MCA has also made necessary changes w.r.t SRN of form ADT-1 filed for intimation of appointment of the auditor in case of Government Companies and First Auditors under section 139(5)/ (6)/ (7) of the Companies Act, 2013. Now all such companies can enter the SRN ‘Z99999999’ for any such appointment while filing Form AOC - 4. Only new version of the eForm will be acceptable. Stakeholders are requested to plan accordingly and ensure that you have downloaded the latest version for filing and uploading the latest version only. Form-wise date of last version change is available at on the website of MCA.

WISH ALL OF YOU VERY HAPPY 70TH INDEPENDENCE DAY

10 WAYS TO IMPROVE YOUR MEMORY&TRAIN YOUR BRAIN

Most of us can lose our train of thought midway through a sentence .“In a recent study of healthy adults, the average number of memory slips, like putting the coffee jar in the fridge, was around six per week, irrespective of age, gender and intelligence,“ says neuropsychologist Dr Joanna Iddon. In fact, it was the younger, busier people that were the most absent-minded. Remembering is an active process and making the most of your memory involves paying better attention, planning and organising. Luckily , there are some tricks and strategies to help you banish those thingumabob moments.

ASSOCIATE THE MEMORY WITH THE ENVIRONMENT: So if, for example, a joke is learned in the presence of a particular smell, that same aroma may cue the memory for that joke. “More simply , when in an exam, I advise my students to visualise the place in which they were revising as a cue to memory,“ says Andrew Johnson, memory specialist and lecturer in psychology at a UK-based university .

CLENCH YOUR FIST: Research suggests that balling up your right hand and squeezing it tightly actually makes it easier to memorise phone numbers or shopping lists.Later, when you want to retrieve the information, clench the left fist. Researchers think the movements activate brain regions key to the storing and recall of memories.

LEARN SOMETHING BEFORE BED: The best way to `consolidate a memory' is to go through the information just before going to sleep This is because there are fewer `new' interfering memories so you will remember it better the next day .

AAH! LOOK AT CUTE KITTEN PICTURES: Looking at cute images of baby animals doesn't just make you feel warm and fuzzy inside, it can also help the brain to concentrate. Researchers at a university in Japan split 132 students into three groups and gave each one tasks such as playing a game where body parts are removed without making contact with a livewire ­ or finding a number in a random sequence. After one attempt, they spent several minutes looking at cute pictures of kittens or puppies and did it again.Performance scores improved by an average of 44 per cent.

DRINK MORE MILK Scientists asked 972 people to fill in detailed surveys on their diets and to complete eight rigorous tests to check their concentration, memory and learning abilities. Adults who consumed dairy products at least five or six times a week did far better in memory tests compared with those who rarely ate or drank them.

EXERCISE MORE: Several studies have shown that aerobic exercise improves cognitive function and is particularly good at enhancing memory . Exercise is also thought to encourage the growth of new brain cells in the hippocampus -an area of the brain important in memory and learning.

WIGGLE YOUR EYES: Forget what it looks like to others! Wiggling your eyes from side to side for 30 seconds could be the key to boosting concentration. That's because the left and right sides of the brain perform different functions and improving communication between them can bolster mental performance.

DON'T SWALLOW IT WHOLE: When someone gives you a phone number, use `chunking' as a way of remembering it. When you chunk the numbers, it becomes a sort of a story for you to remember than trying to break it down to remember it.

DRINK GREEN TEA: Chinese researchers say regularly drinking green tea could improve your memory and delay the onset of Alzheimer's disease thanks to its key ingredient -the organic molecule EGCG (epigallocatechin-3 gallate), an antioxidant that protects against age-related degenerative illnesses.

LEARN ANOTHER LANGUAGE:Learning a foreign language can boost your brain, even in adults.A research carried out by a university in UK found verbal fluency and intelligence in 262 people who took on another tongue.Other studies have also hinted that being bilingual can delay the onset of dementia by several years. The effects were present in those who learned their second language early .(Aug 14 2016 : The Times of India (Mumbai)

Avoid plastic made National Flag, display paper flags, dispose with dignity

Ahead of the Independence Day, the Ministry of Home Affairs has issued an Advisory to the Chief Secretaries / Administrators of all State Governments / UT Administrations, Secretaries of all Ministries / Departments of Govt. of India to ensure strict compliance of the provisions contained in the 'Flag Code of India. 2002' and 'The Prevention of Insults to National Honour Act, 1971'. The Advisory directs that mass awareness programmes be carried out in this regard and also give wide publicity through advertisements in the electronic and print media.

The Advisory states that on important national, cultural and sports events, Flags made of paper only are used by public in terms of the provisions of the 'Flag Code of India, 2002' and such paper Flags are not discarded or thrown on the ground after the event. Such Flags are to be disposed of, in private, consistent with the dignity of the Flag. Wide publicity, for not using the National Flag made of plastic, should be made along with its advertisement in the electronic and print media.

Further, it has been brought to notice of the MHA that on important events the National Flags made of plastic are also being used in place of paper Flags. Since plastic flags are not biodegradable like paper flags, these do not get decomposed for a long time and ensuring appropriate disposal of National Flags made of plastic commensurate with dignity of the flag, is a practical problem. It may also be noted that as per Section 2 of 'The Prevention of Insults to National Honour Act, 1971'- Whoever in any public place or in any other place within public view bums, mutilates, defaces, defiles, disfigures, destroys, tramples upon or otherwise shows disrespect to or brings into contempt (whether by words, either spoken or written, or by acts) the Indian National Flag or any part thereof, shall be punished with imprisonment for a term which may extend to three years or with fine, or with both.

The Advisory reiterates that the National Flag represents the hopes and aspirations of the people of our country and hence should occupy a position of honour. There is universal affection and respect for, and loyalty to, the National Flag. Yet, a perceptible lack of awareness is often noticed amongst people as well as organizations/agencies of the Government in regard to laws, practices and conventions that apply to display of the National Flag. A copy each of 'The Prevention of Insults to National Honour Act, 1971' and 'Flag Code of India, 2002' which governs display of National Flag, are available on the links below for strict compliance of the provisions contained in the Act and the Flag Code (copy also available on this Ministry's website www.mha.nic.in).

'Flag Code of India, 2002': http://mha.nic.in/sites/upload_files/mha/files/flagcodeofindia_070214.pdf

 

'The Prevention of Insults to National Honour Act, 1971':

http://mha.nic.in/sites/upload_files/mha/files/pdf/Prevention_Insults_National_Honour_Act1971.pdf

 

The 10 Most Common Interview Questions

1. Tell me about yourself
2. What interest you have about this job
3. Why did you leave your last job.
4. Why would you excel at this job
5. What do you know about our company so far.
6. Interviewer can ask a problem and ask how would you react  in that situation.
7. What would you do in first 90 days in this position.
8. What is most important to you in new position.
9.What salary range you are looking for.
10. What question you do have for me.

HOW TO REVISE TAX RETURN

TTaxpayers are usually careful and exercise due diligence while filing income tax (I-T) returns. But sometimes in a rush to file their tax returns within the due date of 31st July (extended to 05th August this year), they end up making mistakes. Among the common errors are unclaimed deductions or an income not reported or reported incorrectly. One's contact details or the bank account given for the refund of taxes could also be wrong. However, if you have filed your return within the due date, then you need not worry as you can revise your return. 

A major reason why taxpayers have to revise their returns is that they are not aware of the recent changes in tax rules, which result in incorrect filing of returns. For example, according to the latest tax laws, "this year the taxpayer whose income exceeds Rs 50 lakh per annum had to file a declaration about his/her assets and liabilities. However, only a few taxpayers might have reported this due to their ignorance. In such cases, they still have an opportunity to rectify their mistake by filing a revised return," says Vaibhav Sankla, Director, H&R Block India. 

Who can file revised returns? 
Of the many advantages of submitting your I-T returns timely, the most important is that it can be revised. However, "to make your revision process smooth, it's better not to verify a return - if that has been filed online -- you wish to revise. That is because once a return is verified, the Income Tax Department begins processing it. Therefore, correct your errors when you notice them, review your return properly and submit your revised return. You can then verify the revised return," informs Archit Gupta, founder and CEO, cleartax.com. 

So if you notice any error in your tax return after filing it, you better file a revised return correcting the error to avoid any penalty. Income tax laws allow the taxpayers an opportunity to correct the error or omission in their returns by submitting a revised tax return under Section 139(5). 

"The provision clearly states that any person who has filed the original tax return on or before the due date can file a revised tax return before the expiry of one year from the end of the relevant assessment year, or before the completion of assessment, whichever is earlier. For example,if a person has filed his original return for the financial year 2015-16 within the due date, then he can file a revised return before March 31, 2018 or before the completion of the assessment of the particular financial year, whichever is earlier," says Nitin Baijal, Director, BMR & Associates LLP. 

One good news is that starting the next AY 2017-18, the Income Tax Department has allowed revision of belated returns (returns which are filed the due date) as well. 

How many times can you revise your return? 
If you have filed your tax return for FY 2015-16 on or before 5th August, 2016, then you can file a revised return any number of times up to 31st March 2018. "Though one can revise one's tax return any number of times, but the facility should be used sparingly as it may increase the chances of your return being selected for scrutiny, especially if it is resulting in large refunds for you. Revision is allowed only if the omission was unintentional, but if you deliberately file a false return, then you will be liable to be imprisoned under Section 277 and the offence will not be condoned by filing a revised return. Further, you may also have to pay 100 to 300 per cent of tax due as penalty for concealing income," says Sankla. 

According to him, in case the revision of original return results in some taxes payable, you may have to pay the interest under Sections 234C & 234B (levied for non-payment of advance taxes), but you will be saved from the interest under Section 234A (levied for non-filing of tax return within due date). You can pay such interest and taxes through Challan No. 280. Also make sure that you enter the details of such challan in the revised return, else it will be considered a defective return owing to additional tax payable. 

How to file a revised return? 
For filing the revised return, you will beto enter the acknowledgement number and the date of filing of the original return in the revised form. If you are filing a revised return more than once, then at first and every subsequent revision you will have to enter the acknowledgement number and the date of filing relating to the original return only. You can file a revised return online or through physical mode. 

You can revise a return online only if you have filed the original one online and have the 15-digit acknowledgement number of the original return sent to you by the I-T Department. "Your return can be revised with any of the e-filers, irrespective of whether you filed your original return with them or not. Incorporate the omission in your return, then review and check all the fields, including those where there was no change. If the changes result in a tax due, you must pay this tax before submitting your return.

Verifying your returns 
A revised return filed online must be verified. You can verify it via several methods provided by the IT department including netbanking or Aadhaar OTP (One-time Password). You can also send the physical ITR-V to CPC, Bangalore. However, remember to send the ITR-V of the revised return. ITR-V is sent as an attachment by the I-T Department to your registered email ID after you successfullyyour return online. 

It is always in your best interest to file your original I-T return with utmost care, avoiding the chances of any error or omission. You can, however, still use the opportunity provided by law to rectify mistakes in your return, if any, before it is too late.