#CA Courses Discount

[ultimateca]

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[hungee-boy]

Our House is Unsafe, Help Us Gain a New Start

Do NOT tag as #d*nation, #m*tual aid, #p*ypal, #c*shapp, etc.

My name is Ross and I'm the oldest child of my family, with whom I currently live with. Our household consists of me, my widowed mother, and my three younger siblings, the youngest being 16. My dad died suddenly in his sleep November of 2021 and since then we have struggled pretty much every day to keep ourselves alive and housed.

Our house, my childhood home, is a 3 bedroom mobile home built in 1990 and for as long as I can remember, it has always been hoarded and falling apart. Over the past few years, we've made significant progress in reducing the hoard and giving us space to live in, but still this is a 30+ year mobile home that is damaged beyond our capability to repair.

Problems that exist currently in our house include:

No working HVAC

Half of the house has no power

Weakened floors due to water and pet damage

Outdoor siding rotting due to plant growth and water damage

Major leaks in the covered porch's roof, causing immense water damage and mold growth

Drywall, ceiling, and flooring damage (our entire kitchen's floor is just plywood now due to damage)

So many other issues that I've honestly lost track

We, of course, originally planned to slowly fix whatever issues had come up, but our plans changed when we came across a deal to purchase a brand new 5 bedroom mobile home for a discounted price. Not only does a new house such as this give us a safe, secure, and clean place to live, but the additional rooms ensure that all of us have our own bedroom and that we have more space to live and work. Currently, me, my mom, and my sister all share the master bedroom, so obviously the concept of all of us having our own privacy is leading us to make this decision more.

Right now, we currently have $2,000 put towards the down payment for the new house, out of a $9,000 down payment. We are able to make payments early and we expected to be able to put money down every month, until my mom's job fucked her over and didn't schedule her for 6 weeks. This greatly put us behind not just on payments for the new house, but also bills and getting my mom's car insured and registered, as it's now a year overdue for both.

I'll do anything for this chance, anything if it means that my family and I can finally have a home we deserve, a home my dad would've wanted for us.

I'm desperate, we're all desperate, for a chance to live normally for the first time in our lives. Living in squalor is all I've known and the opportunity to escape it is honestly the only thing keeping me going right now.

I don't know what I'd do if I'm forced to live in this shithole another year, let alone for the rest of my life. So, please, if you have the means I'd forever be grateful if you donate. If you can't donate, then please share this. It would mean everything to me.

Links:

[PP] [CA]

Thank you if you read this, thank you if you share, and thank you so so much if you donate.

[strangebiology]

Science Journalism / Writing / Communication Master's Programs 2025 Guide

I did an MS in Science Journalism, and I did a lot of research into them, so here is an updated basic guide. If you're interested, check them out and put their application dates on your calendar. Apply to multiple so you can play their scholarships against each other. That's very important--it could mean the difference between a lifetime of intense financial pressure under building compound interest, and being wealthy enough to own a house! Just for a few emails of negotiations!

Green=FREE! Free ≠ easy or standardless! In fact, free programs can be even harder to get into!

Science Communication MS *NEW!* Location: Hochschule Ansbach in Germany (All classes in English) Price: Tuition-Free! Even for International students! Length: 3 semesters

Science Writing Master's *BEST IMO!* Location: MIT in Cambridge (near Boston) Price: They PAY YOU to go! I've heard the average student profits $40k by going! (Which, of course, will go to living expenses for the year.) Length: 2 semesters (Full disclosure: I didn't go here, but you could say I'm biased in favor of MIT because they're publishing my book. That said, I already believed this was the best program when I saw they pay you to go. Also, MIT is a pretty respectable institution.)

Science Communication Master's Location: UCSC in California Price: $15k for CA residents, $30k for out-of-state. Might be worth living in CA for a year or establishing residence some other way for the discount. (More details) Length: 3 quarters (similar to 2 semesters, roughly a school year)

Science Journalism Master Classes (non-credit) Location: Remote online Price: Free! Thanks to the Kavli Foundation Length: Flexible Note: This one is without any sort of application process, so yes you can do it without experience or quitting your job or moving! The rest are full-time, selective, more traditional mostly in-person programs.

Science Writing MA Location: Remote online via Johns Hopkins University Price: They won't say Length: 16-36 months

Science, Health, and Environmental Reporting Location: NYU in New York Price: They won't say, but I think something like $50k-$100k Length: 3 semesters

Science Journalism MS Location: Boston University Price: $65k Length: 1 Year (Doesn't matter, it doesn't exist anymore. This is the one I attended.) More that I haven't looked into! NOTE: All of these have scholarship options so their prices may actually differ. That's why you should apply to more than one. However I really appreciate that some are free for all students that get in, so you don't have to worry.

[soft-pine]

some days i think so much about your bodily autonomy + dean video and how people throwing him around, touching him is conceived as hot (see the alley fight scene between dean/cas, the way that abaddon pulls his head back in s9). idk. i’m just sad at the way people talk about him like he’s an object. they do that to jensen too and it kinda makes me sick to my stomach.

and then every time i’ve tried to bring it up i get laughed at or have been laughed here. anyway. it was a really really good video. i’m glad you made it.

hi anon! thank you for your kind words and i'm sorry you've had these experiences where people aren't taking your feelings and concerns into account. that sucks.

i think this kind of thing in fandom is tricky because there is one layer/level to it where i can kinda get behind the like crowd chanting like "cover him in blood" and everything. like putting blorbos in Situations(tm) or through The Horrors. and I think there is an element of fun to that. like this is fiction.

however, i think a lot of the themes and patterns of harm that happen to dean in spn are really serious. and they're really serious things that also happen a lot to people in real life: objectification, sexualization, assault, lack of bodily autonomy starting from very young childhood. and most of the time when i want to talk about these kinds of things, i also get criticized for being overly serious. (which i get so much in all aspects of my life it honestly doesn't carry much weight anymore). because yeah, i EXTREMELY do not find any of these situations hot. i don't find the abbadon scene hot. i don't find the multiple times dean is assaulted by the police and shoved or grabbed or slammed against things hot. i don't find the scene when he's about to get his heart ripped out for cacao hot. i don't find the scene where he's about to be made glythor's host hot.

i think it's hard to hold these two kinds of duality in fandom. because on the one hand, we are engaging with fictional material and an inherent part of that is the sort of lack of stakes. fiction is where you can play around with these themes in a safe way. so i think it makes sense that people sometimes don't approach these scenes with the gravitas that would be necessary in the real world. and that really is okay i think.

but it's also important to say that if you're really analyzing a character and talking about the emotional, physical, and psychological ramifications of everything they've been through then there absolutely should be space for engaging with that really seriously. and with dean specifically, looking at everything he's been through from just the small ways so many people feel entitled to kiss him unprompted up to the huge awful consent violations and assaults, it paints a really sad picture.

i personally can't speak much about the jensen situation. i am not in it for the actor men. i think the only salient point i have to offer about that is, yes, i do think people can get kind weird about them in ways that put me off a bit. however the important thing is, i think, thinking about stuff that he will see or have to engage with or not. i.e. are people being inappropriate to him at cons versus like posting wild stuff on tumblr that he will for sure never see. (also like leave their kids ALONE!) but of course, how people are sensitized to act online has some effect on the norms they will behave within in public so of course there is that layer to it. but i think it's important to be careful and clear about which boundaries have an actual material effect on his life or not? i'm not trying to discount how you feel or things you're critical of that are real harm! but in a public ask answer, i want to make it clear i'm not going after thought crimes here, you know.

all this is to say my blog will always be a place where i am most often swinging toward taking these things pretty seriously and shying away from making light of these kinds of scenes. because i'm overly serious person, you're always welcome to send me stuff that gives you the ick or makes you sad like that and hopefully get some validation and listening to those feelings.

you would not believe the posts that i see and sometimes make a private little sad face about. i am extremely delicate about dean and being in fandom has toughened my skin in unimaginable ways and yet i still sometimes see a compilation of dean sleeping peacefully or something and see it includes the scene from 5.16 and remember it's actually him pretending to be asleep to reach for the gun under his pillow right before he's shotgunned to death at point blank range and then have a whole time about it. so all this is to say. while i want to maintain a live and let live mentality, on soft-pine dot tumblr dot com, it's really serious dean times always.

thanks for sending! i really hope you feel heard and please let me know if you don't. <3

[legacy-expo]

Two of our event organizers appeared on Youtini's Legends Lookback podcast earlier this month to discuss Legends Expo - give it a listen to hear all about what to expect at the convention, what we’re excited about, and of course, our love of the Star Wars EU!

You still have until May 4th to get tickets at the special discounted early bird rate. Visit our website to purchase! Legacy Expo will be held on September 13th and 14th in Burbank, CA.

[youraveragebtsstan]

My Mini Essay: A Wincester's Take on ✨Destiel✨

Since this is a safe space, I'm just gonna say it:

"No, I don't see Destiel as canon; but that doesn't mean their love for each other isn't real..."

Let Me Explain...

As a former Destiel shipper, when I first started watching the show around 2011/2012, I could see it. Their relationship had/has many aspects of the classic Enemies to Lovers trope we all love so much (the bickering, them both doing what they think is right, the unspoken mutual respect, the two sides of the same coin type of thing), so trust me- I get it. But once going back to rewatch Supernatural as an adult, (I'm on S15 E14 btw), the more I realize this 'relationship' most of us sees unfolding on screen is a relationship between CAS AND HUMANITY more-so than Cas and Dean.

To me, Cas fell in love with humanity a LOOOONG time ago (I'm talking Season 4, when he had to get course corrected for caring too much.) Now, granted some could (and have) argued that Dean is the 'vessel' so to speak for humanity. After all, it's Dean attitude about life, family and love that shaped Cas's stark view on humanity thus helping him eventually form one of his own; a viewpoint that eventually brings hope and sincerity to a later Dean's disparity in Season 15. But in my heart of hearts Dean is simply the conduit for Cas's love, not the object of his effection.

Speaking of Season 15, a lot of people use this as a point of reference to point out how in fact Destiel became canon. (And no I'm not just talking about the 'I love you' scene, but we'll get there.) I noticed in the beginning of Season 15 (mainly because it carried over from season 14), there was a rift forming and swelling between Dean and Cas's relationship. What Cas had come to know as family was disintegrating and slipping through his fingers- almost everything that he had wants to come to know and love and care for, was gone EXCEPT for Dean... Dean was the only thing left; but eventually he too pulled away.

In hindsight, it makes sense that in the end when Cas confesses on his deathbed he tells Dean he loves him- because in all honesty HE DOES. (Yes Destiel shipers, I will AGREE that Cas's love for Dean is REAL.) But I believe its often misinterpreted. To me, Cas loves Dean because Dean was the one who opened his eyes. I, nor any other Wincest shipper can take that away from Cas because that love'll never go away- that fact will never not be true. However, in order for Destiel to be canon, Dean has to reciprocate that love. And sure, Dean loves Cas- but as family. Dean has going to trust, rely, and believe in Cas as a pesron (very early on infact.) But Dean doesn't show those same yearning of affection toward Cas- its different. And I'm sorry but no, having a hunch of 'he was going to say it back' or 'but the writers just didn't fully commit' is not an admission of Dean loving Cas in THAT WAY.

However, we do see a similar yearning and unspoken pull toward two characters from the very beginning of the show in until the end and that's between Dean and Sam. Sure, they're brothers but even the show pokes holes at that every now and then. But with that aside, Dean has made it very clear that he would die for Sam (and has) just a Sam has done the same for Dean. Their twisted codependency is also seen by others around them- it's pointed out, it's made fun of, it's even explained in some of the most profound and beautiful ways. But most importantly, BOTH Sam and Dean have agreed and recognized their love for eachother- that's makes it canon.

Now, I'm not here to debate semantics. I'm well aware that some Destiel shippers can flip this and say 'technically you could say the same about Wincest', and YES, YOU COULD. But that's the beauty of fandom, we all have our own interpretations. I said this to not discount any Destiel Shippers or spit in your faces, but I said this because I felt like I had to unravel my thoughts after rewatching the show and I wanted to share.

All in all, Destiel Shippers, Wincest Shippers: Run on into the night until your heart is content! After all, that's what fandom is all about. 🖤🖤

[sehyoons]

I'll post the A.C.E albums for buying & bidding after Thanksgiving, sound good? Adventure & Calling will be auctions that'll probably last a week, others will be first come first served. I have some seasons greetings/fan club/photobook stuff too if yall are interested, as well as some signed polaroids that I forgot about that I'll put up. if there's any A.C.E item in particular that you're interested in pls comment and if I have it I'll let you know!!

Pricing wise I'll be looking at ebay and reddit selling groups and then discounting from that starting point. And the buyers are expected to cover shipping of course (again, I'm in CA so that'll give you some idea of what to expect cost wise.) I'm really hoping to only sell to big fans of A.C.E and not creepy resellers or casual fans so I'm fine with yall sharing that this is happening with your friends, just please be smart about it okay? I'm putting my trust in yall, don't make me haunt your asses for doing something immoral!! lol

If you're in the bay area pls let me know asap bc I'll give you first dibs if you're able to pick up in person 👍 alright see yall next week. turn on notifications so you don't miss anything (I won't be posting again until I'm gearing up for everything.) k bye!

[minimstories]

In a car... Not in the theater of course 😅 This theater is one of Funwhole's latest sets. It's phenomenal! With a pull-out system, and lots of doors that allow you to easily access the interior. The review will be uploaded to YouTube today. Stay tuned! Funwhole website product link: https://www.funwhole.com/products/balcony-theatre-2445pcs?ref=hdgtpjvc You can save 10% at FunWhole using code MINIMSTORIES Amazon: USA (America): https://amzn.to/3Z4dijH CA (Canada): https://amzn.to/3XBNtY4 DE (Germany): https://amzn.to/3YR6O6m FR (France): https://amzn.to/4coNzqI Funwhole’s Black Friday Sale will run from November 21 to December 2 on Amazon and our official website, with discounts up to 40%!!

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[edugyanorg]

CA Mohit Jain - Edugyan

Get CA Final Advanced Final Management AFM in English New Syllabus regular and Fastrack course by CA Mohit Jain on Edugyan at a discounted price.

[jinkieswouldyoulookatthis]

I find this common belief about the show to be utterly fascinating because it's not, as far as I can tell, actually backed up by what happened in the show. When we go through and sort the deaths that occurred in the episodes (discounting repeat offenders such as Dean, Sam, Cas, etc. and not counting deaths that are merely mentioned but not shown) more men are killed than women. Of course, the show had more male characters than female characters, but based on the data that I've been able to find, [x] [x], the ratios of characters to deaths by gender, still skews slightly towards more male deaths. The counts that I've looked at were done up through mid series, so they aren't complete, but the show also got better about the diversity of characters as it went on (I think?), so including the later seasons shouldn't push the results towards more women dying but more likely would increase the ratio of male characters that died (but I don't have proof of this). So on a show where pretty much everyone dies at least once (and actually given the last few episodes, technically everyone on the planet died at least once), and more men died than women, the show still manages to get this reputation of hating women, so where is that coming from? Is it the treatment of female characters versus male characters? Does anyone have any data driven analysis of that? Because when there are only two characters that were in every episode, Dean and then Sam (both male), and then the next most frequently shown character, Castiel (also male, with that one exception episode), only had about 29% of the screen time that Dean did. After Cas there's Bobby, then Crowley, then Jack. Then we get to Mary who had a little less than 9% of the screen time that Dean had. Then we had Lucifer, Rowena, and Jody, in that order, rounding out the top ten characters with the most screen time as 7 men and 3 women. Honestly, for a show about two brothers, that had no lasting love interests (because it was about fraternal/platonic love not romantic love) it's not really surprising that the cast was more male and that the female character with the most screen time was their mother. But just having more male characters can't be the reason so many people are convinced that it was misogynistic, right? So what exactly is the reason that people think it was? Because apart from the fact that it is the product of a patriarchal, sexist, often fully misogynistic society, it wasn't particularly sexist. So why is this the belief? Were more of the villains/monsters female? Do we have any data on that, because I'd love to see it. Was it because of the frequency that Dean used the word bitch? I wish I had the attention span to sit down and tally all this stuff myself through another rewatch of the series, but that's a massive commitment and I'm pretty sure I wouldn't make it all the way through before getting distracted. But I've read a bunch of analysis of the show, often very scholarly and erudite, but all of what I've read has done that thing were the author went through the show and cherry picked moments to highlight as examples to support their stance that the show hated women, without addressing the rest of the show. This always leaves me wondering because, much like trying to use subtext to prove anything, you can generally cherry pick whatever you want to find out of something.

To clarify a couple of points: I'm open to being wrong about this and welcome data about the show. Doesn't even have to be about sexism tbh, but that would be more pertinent. AND I'm not saying that the show isn't sexist at all, it clearly is at least as sexist as the society and culture is sprang out of, I'm just questioning if it is more sexist than that baseline, the way that popular belief seems to indicate.

Basically, is this popular belief that Supernatural doesn't like women based on what actually happened in the show? Or is it based on the impression that people took away from the show? And if the latter, what caused that impression?

Supernatural

Supernatural (TV Series, 2005)

Explain your reasoning in the tags!

[ultimateca]

Republic Day Sale 10 % Off On All Courses | Ultimateca

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[developerbiswajit]

Master the art of persuasive writing with this <a href="https://pfskillbuilders.com/copy-writing-course-kolkata">Copy Writing Course in Kolkata</a>. PF Skill Builders offers specialized training that helps you write powerful ad copies, landing pages, sales letters, and brand messages. Learn how to influence and convert your audience using psychological triggers and proven copywriting frameworks. Whether you're a marketer, entrepreneur, or freelancer, this course will sharpen your writing skills and improve your conversions. Build your copywriting portfolio and start earning through impactful writing.

[allcnaprograms]

Leading CNA Schools in Los Angeles, CA: Your Guide to Fast-Track Nursing Careers

Top CNA Schools in Los Angeles, CA: Yoru Guide to Fast-Track Nursing Careers

Are you considering a rewarding career in healthcare? Becoming a Certified Nursing Assistant (CNA) is an ⁢excellent ‍first step toward a fulfilling nursing profession. Los Angeles, CA, offers ‌numerous CNA training programs designed to equip students with the necessary skills for immediate employment and career growth. In this complete guide, you’ll find the top CNA schools in Los Angeles, along with practical tips, benefits, and real-life success stories to help you ⁣kickstart your nursing career effectively.

Why Choose⁢ CNA ‌Training in Los Angeles?

Los Angeles is​ a vibrant healthcare ‍hub with ​a high ‍demand for CNAs due to its population size and‍ aging community.Completing‌ a CNA program in LA‌ offers⁢ several advantages:

Access to diverse clinical environments like hospitals, nursing ​homes, and clinics

Opportunities for rapid certification and employment

Planning for​ further⁢ nursing⁣ education and specialization

Competitive salaries and job stability ‌in‌ a growing healthcare sector

What to Expect from⁤ CNA Schools in Los Angeles

Top CNA programs in Los Angeles⁢ are ‌accredited, comprehensive, and designed to fast-track students ⁣into the workforce. Expectations include:

Classroom instruction ⁢covering basic nursing skills, ⁢patient care, and safety protocols

Hands-on clinical practice in real healthcare settings

Preparation for the California Nurse ‍Assistant Competency Exam (NACE)

Flexible scheduling options, including part-time ⁤and online courses‌ in some schools

Top Certified Nursing Assistant (CNA) Schools in Los Angeles, CA

Here’s a list of the ⁤leading⁣ CNA ⁤schools that stand out in Los Angeles for their⁣ quality training, facilities, and⁤ student support​ services:

School Name

Program Duration

Location

Highlights

LA ​City College

6 ⁢weeks

hollywood

Affordable, flexible schedules, strong clinical partnerships

Fremont College

4-8 weeks

Multiple Locations

Online options, dedicated career services

American Health School

3-4 weeks

Downtown LA

Fast-track ⁣programs, job placement assistance

Skills for⁣ Care Academy

6 weeks

North Hollywood

Real-world training, great student reviews

West LA ‍College

6-8 weeks

West Los Angeles

State-of-the-art facilities, small class sizes

How to Choose ⁣the ​right CNA ​School in Los Angeles

Consider Accreditation ⁤and Reputation

Ensure the school is accredited by the California Department of Public Health (CDPH). Research reviews and success rates to gauge ‌effectiveness.

Program Cost and⁣ Financial Aid

Compare tuition fees, availability of scholarships,‍ and financial aid options. Many schools⁤ offer flexible ⁢payment plans or discounts.

Course Schedule and Flexibility

Choose a program that fits your​ lifestyle, whether that’s full-time, part-time, evening, or online classes.

Clinical Practice Opportunities

Look for schools ⁢with ⁣partnerships in local healthcare facilities that provide valuable hands-on experience.

Benefits of Becoming a certified Nursing assistant in Los Angeles

Fast Certification: Complete your CNA training⁣ in as little⁢ as 4 weeks.

High Demand: Los Angeles continually has healthcare staffing needs, ensuring job stability.

Entry into Healthcare: CNA work provides practical experience and a pathway to advanced nursing roles.

Competitive​ Salary: Average CNA wages in LA are attractive,with‌ room for growth.

Flexible ‌Work Habitat: Opportunities in hospitals, nursing homes, home health agencies, and clinics.

Practical Tips for Success in CNA Training

stay committed and attend all classes ​and clinical sessions.

Develop strong communication and empathetic skills.

Prepare thoroughly for the California Nurse aide Exam.

Network with instructors and healthcare professionals.

Take‌ advantage ​of additional resources‌ such as study groups and online practice tests.

Case Study: From​ CNA to Nursing Career in Los ⁤Angeles

Meet maria, a recent graduate of LA City college’s CNA program. Starting as a CNA ‌in a local‌ nursing home, Maria gained invaluable practical experience and built relationships with healthcare staff. After 12 months, she enrolled in ​a licensed ‍vocational nursing (LVN) program,⁣ leveraging her CNA experience to secure priority admission. Today, Maria ⁣is a Licensed Vocational ⁤Nurse (LVN), serving patients across Los Angeles. Her journey underscores how CNA ‌training​ can be a stepping‌ stone⁢ towards ⁢advanced nursing careers.

First-Hand⁤ Experience: Why Students Recommend los Angeles CNA Schools

Students consistently praise LA’s CNA schools for their comprehensive curricula, supportive instructors, and high job placement rates. Many highlight that the ​hands-on clinical practice provided‌ real-world skills, boosting their confidence on the job and speeding up their employment process.

Conclusion

Starting⁢ your‍ nursing career as a certified Nursing Assistant in Los Angeles,CA,is an excellent decision for individuals seeking a fast,rewarding entry into healthcare. With top-rated CNA‍ schools like LA City College, Fremont College, and American ‍Health School, ​you have access to ⁣quality training programs designed to prepare you quickly and effectively. remember ⁣to choose a program that fits your schedule, budget, and career⁤ goals. With dedication and the right training, you’ll be well on your way to⁤ making a​ positive impact in patients’ lives and advancing in the healthcare industry.

Don’t wait-explore your options ‌today and take the first step toward a fulfilling and ‍in-demand nursing career in Los Angeles!

https://allcnaprograms.com/leading-cna-schools-in-los-angeles-ca-your-guide-to-fast-track-nursing-careers/

[pregopizza]

Don’t Miss It: CSUN Campus Store in Northridge, CA Your One-Stop Shop for All Things Matador

The CSUN Campus Store in Northridge, CA, is way more than a textbook stop. Yes, it has course materials, but it’s also loaded with CSUN gear, electronics, snacks, gifts, and everything you didn’t know you needed. From school prep to Matador pride, this spot has it all.

Beyond Books: Gear, Gadgets & Good Vibes Pick up a graphic tee, snag the latest Apple device, or grab that hoodie you’ll wear all semester. Whether it’s for class, workouts, or just showing off your CSUN pride, the Campus Store is the go-to. Bonus: student discounts and friendly faces make shopping here a breeze.

Experience the Best of Northridge at CSUN Campus Store Convenient for Students, Fun for Visitors Located on campus and just steps from student life, the CSUN Campus Store is perfect for a quick stop between classes or during campus tours. Visitors love the laid-back atmosphere, and students count on it for essentials, gifts, and everything in between.

Celebrate with Sales and Campus Pride Events Get ready for themed sales, spirit week giveaways, and seasonal promos that make shopping even more exciting. It’s not just about buying—it’s about being part of the CSUN community and showing your Matador spirit loud and proud.

Why CSUN and Northridge Go Hand in Hand A Student-Focused Community in the Valley Northridge thrives with student-friendly cafés, hangout spots, and shops built around campus life. The CSUN Campus Store is at the heart of that buzz, making it a must-see for anyone exploring the city.

Shop with Purpose, Support the Matador Family Every purchase at the Campus Store supports student programs and campus projects. Whether you're a proud parent, alum, or first-year student, shopping here means giving back to CSUN and making a difference—one tee at a time.

[valadvisor1]

Rule 11UA Compliance: Who is Authorized to Determine FMV for Tax Purposes?

Comprehensive Guide to Rule 11UA Valuation: Fair Market Value Determination for Tax Compliance

Table of Contents

Introduction to Rule 11UA Valuation

What is 11UA Valuation?

Who is Authorized to Conduct Valuation Under Rule 11UA?

Valuation Methods Under Rule 11UA

Net Asset Value (NAV) Method

Discounted Cash Flow (DCF) Method

Step-by-Step Rule 11UA Calculation (With Excel Examples)

Key Compliance Requirements & Documentation

Common Mistakes to Avoid in 11UA Valuation

FAQs on Rule 11UA Valuation

Conclusion: Best Practices for FMV Determination

1. Introduction to Rule 11UA Valuation

Rule 11UA of the Income Tax Rules, 1962, provides the framework for determining the Fair Market Value (FMV) of unquoted shares and securities for tax purposes. This rule is particularly relevant for:

Startups issuing shares under Section 56(2)(viib) (Angel Tax)

Companies transferring shares below FMV (Section 50CA)

ESOPs & Sweat Equity valuations

Foreign investments in Indian companies

The Income Tax Department mandates strict compliance with Rule 11UA to prevent tax evasion through undervaluation or overvaluation of shares.

Why is Rule 11UA Valuation Important?

✅ Avoids tax penalties and disputes with the IT Department ✅ Ensures transparency in share pricing ✅ Helps startups claim Angel Tax exemptions ✅ Complies with FEMA regulations for foreign investments

2. What is 11UA Valuation?

11UA Valuation refers to the process of calculating the Fair Market Value (FMV) of unquoted shares using the methods prescribed under Rule 11UA of Income Tax Rules, 1962.

When is 11UA Valuation Required?

Scenario

Relevant Section

Issue of shares above FMV

Section 56(2)(viib)

Transfer of shares below FMV

Section 50CA

Sweat equity shares & ESOPs

Section 17(2)(vi)

Startups raising angel funding

Section 56(2)(viib)

3. Who is Authorized to Conduct Valuation Under Rule 11UA?

The Income Tax Department recognizes only specific professionals for Rule 11UA valuation:

A. Registered Valuers (IBBI Approved)

Regulator: Insolvency and Bankruptcy Board of India (IBBI)

Qualifications:

Must hold a Certificate of Registration (CoR)

Should have 5+ years of experience in valuation

Scope: Can perform NAV & DCF-based valuations

B. SEBI-Registered Merchant Bankers (Category-I)

Eligibility: Must be registered with SEBI as an Investment Banker

Preferred for: DCF valuations of high-growth companies

C. Chartered Accountants (CAs) & Cost Accountants (CMAs)

Conditions: Must have additional certification in business valuation (e.g., ICAI’s Registered Valuer course)

Limitations: Some valuations may require IBBI/SEBI approval

D. Independent Valuation Experts (CFA, ASA, etc.)

Must demonstrate recognized valuation credentials

Often used for complex valuations (brands, intangibles)

Key Point: The valuer must issue a detailed valuation report with methodology, assumptions, and supporting financials.

4. Valuation Methods Under Rule 11UA

Rule 11UA prescribes two primary valuation methods:

A. Net Asset Value (NAV) Method

Best for: Asset-heavy companies (real estate, manufacturing)

Formula:

FMV=(TotalAssets−TotalLiabilities)NumberofShares

FMV=

NumberofShares

(TotalAssets−TotalLiabilities)

​

Pros: Simple, based on audited financials

Cons: Ignores future earnings potential

B. Discounted Cash Flow (DCF) Method

Best for: High-growth startups, tech companies

Key Components:

Projected cash flows (5–10 years)

Discount rate (WACC)

Terminal value

Pros: Reflects future growth

Cons: Subjective assumptions

5. Rule 11UA Calculation in Excel (With Example)

Example 1: NAV Method

Particulars

Amount (₹)

Total Assets

50,00,000

Total Liabilities

20,00,000

Net Worth

30,00,000

Number of Shares

1,00,000

FMV per Share

₹30

Example 2: DCF Method (Simplified)

Year

Cash Flow (₹)

Discount Factor

Present Value (₹)

2024

10,00,000

0.909

9,09,000

2025

12,00,000

0.826

9,91,200

Terminal Value

1,50,00,000

0.683

1,02,45,000

Total Enterprise Value

₹1,21,45,200

(Download our free Rule 11UA Excel template [insert link])

6. Compliance Requirements & Documentation

To avoid tax disputes, maintain: ✔ Valuation Report (signed by authorized valuer) ✔ Audited Financial Statements (for NAV method) ✔ Projections & Assumptions (for DCF method) ✔ SEBI/IBBI Registration Certificate of valuer

7. Common Mistakes in 11UA Valuation

❌ Using unregistered valuers ❌ Ignoring latest IT Department guidelines ❌ Overlooking discounts for lack of marketability (DLOM) ❌ Inconsistent valuation dates & financial data

8. FAQs on Rule 11UA Valuation

Q1. Can a startup use Rule 11UA for angel tax exemption?

Yes, startups must comply with Rule 11UA for Section 56(2)(viib) exemptions.

Q2. Is DCF mandatory for all companies?

No, companies can choose NAV or DCF based on their business model.

Q3. How often should valuation be updated?

Only when issuing/transferring shares, unless specified otherwise.

Q4. What if valuation is not done as per Rule 11UA?

Risk of tax notices, penalties, or FMV adjustments by the IT Department.

9. Conclusion: Best Practices for Rule 11UA Compliance

Engage only IBBI/SEBI-registered valuers

Choose the right valuation method (NAV/DCF)

Maintain proper documentation

Stay updated with latest IT Department circulars

For Brand Valuation, Valuation Advisory, or complex assessments, consult a SEBI-registered merchant banker or IBBI-approved valuer.

[study-abroad-delhi]

Navigating Your Journey to Study in UK: A Comprehensive Guide for International Students

Studying in the United Kingdom is a dream for many students worldwide. Known for its prestigious universities, diverse culture, and career opportunities, the UK offers more than just academic excellence—it provides a complete international experience. But the journey from researching universities to arriving in the UK can be complex without the right guidance.

This step-by-step guide is designed to help international students plan, prepare, and succeed in their journey to study in the UK.

Step 1: Define Your Goals and Choose Your Program

Start by identifying:

What you want to study (subject area)

The level of education (foundation, undergraduate, postgraduate, PhD)

Your career goals and how your program will support them

The UK offers a wide variety of academic fields, from business and law to science, engineering, medicine, and the arts.

Step 2: Research Universities and Entry Requirements

Explore universities that offer your chosen program. Consider factors such as:

Rankings and reputation

Course content and teaching style

Location and cost of living

Campus facilities and student support

Entry Requirements May Include:

Academic transcripts

English language proficiency (IELTS, TOEFL, PTE)

Statement of Purpose (SOP) or personal statement

Letters of Recommendation

Portfolio (for design or art-based programs)

Step 3: Prepare and Submit Your Application

Application Methods:

UCAS (Universities and Colleges Admissions Service) for undergraduate degrees

Direct applications to universities for postgraduate or diploma courses

Required Documents:

Passport copy

Academic transcripts and certificates

English language test results

Personal statement

CV or resume (for postgraduate courses)

References

Apply early to meet deadlines, especially for competitive courses and scholarships.

Step 4: Receive an Offer Letter

You will receive one of two types of offers:

Conditional Offer – based on pending documents or test scores

Unconditional Offer – when all requirements are met

Once you accept your offer, the university will issue a Confirmation of Acceptance for Studies (CAS), which you will need for your visa application.

Step 5: Apply for a UK Student Visa

International students must apply for a Student Route visa (formerly Tier 4).

Requirements:

CAS from a licensed sponsor (your university)

Proof of financial support

Tuition fees + living expenses (approximately £1,334 per month in London; £1,023 outside)

Valid passport

English language proficiency

Tuberculosis test results (for certain countries)

Visa Fee:

Around £490

Immigration Health Surcharge (IHS): Around £776 per year

Apply at least 3 months before your course start date through the UK Government visa website.

Step 6: Arrange Accommodation and Finances

Accommodation Options:

On-campus residence halls

Private rentals or shared flats

Homestays

Financial Tips:

Open a UK bank account

Track your expenses

Use student discounts for transport, shopping, and travel

Step 7: Plan Your Arrival

Book your flight and plan your arrival around orientation week. Prepare the following documents for immigration:

Passport and visa

CAS letter

Proof of funds

Academic documents

Accommodation confirmation

Check if you need to collect your Biometric Residence Permit (BRP) upon arrival.

Step 8: Adjust to Life in the UK

Universities offer orientation programs and international student services to help you settle in. Take advantage of:

Academic support and libraries

Career guidance services

Mental health and well-being resources

International student societies and events

Explore your city, connect with students from around the world, and enjoy the UK’s rich history and culture.

Step 9: Work and Career Opportunities

While Studying:

You can work up to 20 hours per week during term time and full-time during holidays.

After Graduation:

The Graduate Route visa allows you to stay in the UK for:

2 years after completing a degree

3 years after a PhD

This gives you the chance to gain work experience and start your international career.

Conclusion

The UK is more than a study destination—it’s a gateway to a global future. From world-class education and cultural exposure to career-building opportunities, the UK provides everything you need to succeed. With the right planning and preparation, your dream of studying in the UK is closer than you think.

Need Expert Help?

Grace International provides complete support to international students:

University and course selection

Application assistance

Visa guidance

Pre-departure and post-arrival services