While being professionals, we must also remember that we are human being first and then citizens next, and lastly professionals. Unfortunately, most of us, are so much engrossed in our professional activities that, we have almost sidelined our existence as human beings and as citizens. However, we must remember that we are human beings first, and as human beings, we are citizens and as citizens we are professionals. These obligations of ours, as human beings and as citizens, are far more vital and important than our obligations as professionals. It must be remembered that unless we are good human beings and good citizens we cannot be good professionals. Any development in the professional field, without similar development, one’s personal levels will be lopsided development. As such, with a view to promote the healthy development of human and social facets of the professionality of our brother and sister professionals we are adding two new features Amrutwani and Divyajeevan In ‘Amrutwani’ we are including inspiring thoughts, sayings and experiences of great souls, saints, philosophers, thinkers and of great social reformers, workers. We hope that these inspiring thoughts and sayings, will inspire us to live a more useful and fruitful human life, making us aware of our human and social obligations. In the second feature, we are attempting to give a life sketch of great social workers who silently involve themselves in selfless and noble social services realising that those who live for others alone, live a real life, and service to others, is the real goal of human life. We hope our treaders will welcome these features. We invite our esteemed readers to offer their comments on these two new features. From next issue we are also intending to restart our column on questions and answers wherein your queries will be replied by a panel consisting of senior professionals.

As regards the special feature, the issue is in continuation of the last issue dealing with "Recent Developments and Advance Issues" and issue relating to "International Taxation." The issue contains 16 articles dealing with different subjects. All the writters have penned excellent articles on various useful subjects. All of them deserve congratulations and we are very thankful to all of them. But the real credit must go to our dear friend Shri Bhat who is the person who has picked up these beautiful flowers and converted them into a magnificent bouquet. He is really the producer, story writer, director, music director, dialogue writer and also a principal actor in this great production with other heroes Tarunkumar Singhal, Natwar Thakrar and Kirit Dedhia. We are extremely grateful to you, our dear Narashinh Bhatt and others.

This publication is yours and for you. As such, we invite our esteemed orders to offer their valuable comments in the ways and means to make the journal more useful to our readers.