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EXPERT SYSTEM Project on INCOME TAX

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INCOME TAX SYSTEM

INTRODUCTION:
The idea behind the development of this system is the change in income tax slab which comes into effect after some intervals this leads to confusion in the minds of people about the deductions and the benefits they are getting according to the new slab This system is aimed at getting the layman to easily calculate the income tax return he/she has to submit without any fuss. This system just demands simple inputs from the user and in return the detailed output which also displays the values used during the calculation at
the compilation time.

PROBLEM FORMULATION
To create an Expert System which can help the user to calculate the Income tax to the best possible approximate value. Income tax is a tax payable, at the rate enacted by the Union Budget (Finance Act) for every Assessment Year, on the Total Income earned in the Previous Year by every Person. The changeability is based on nature of income, i.e., whether it is revenue or capital. The total income of a person is divided into five heads, viz., taxable]: 1. Salaries 2. Income from House Property 3. Profits and Gains of Business or Profession 4. Capital Gains 5.Income from Other sources. Also provides information of tax rebate. Tax Rebate is allowed to those individuals whose income falls within the tax slabs that are modified every year as per the directions of the government. All information about modifications in the rebate structure is announced in the union budget of the respective year.

MODULES
CORE MODULE: This expert system basically gives an idea to the user about the tax rate on their salaries and other sources like interest of FD(fixed deposits), NSE(National saving certificates),etc . Gives an advice to the user the policies to be adopted so that the tax return payable by the user should be minimum. On the basis of the input given by the user the system will calculate its income tax and provide the information on how it is beneficial to the user by giving details of tax rebate on these sources like rebate on life insurance schemes, purchase of debentures, ponds, fixed time deposits,etc. Also, donation to UNICEF , CRY are covered tax rebate.

Income Tax:The government of India imposes an income tax on taxable income of individuals, Hindu Undivided Families (HUFs), companies, firms, co-operative societies and trusts (identified as body of individuals and association of persons) and any other artificial person. Levy of tax is separate on each of the persons. The levy is governed by the Indian Income Tax Act, 1961. The Indian Income Tax Department is governed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue under the Ministry of Finance, Govt. of India. There were 33 million income taxpayers in 2008.

Income Tax Department


The CBDT is a part of Department of Revenue in the Ministry of Finance. On one hand, CBDT provides essential inputs for policy and planning of direct taxes in India,at the same time it is also responsible for administration of direct tax laws through the Income Tax Department. The Central Board of Direct Taxes is a statutory authority functioning under the Central Board of Revenue Act, 1963. The officials of the Board in their ex-officio capacity also function as a Division of the Ministry dealing with matters relating to levy and collection of direct taxes. The Central Board of Revenue as the Department apex body charged with the administration of taxes came into existence as a result of the Central Board of Revenue Act, 1924. Initially the Board was in charge of both direct and indirect taxes. However, when the administration of taxes became too unwieldy for one Board to

handle, the Board was split up into two, namely the Central Board of Direct Taxes and Central Board of Excise and Customs with effect from 1.1.1964. This bifurcation was brought about by constitution of the two Boards u/s 3 of the Central Boards of Revenue Act, 1963. Income Tax in India was introduced by James Wilson. Organisational Structure of the Central Board of Direct Taxes : The CBDT is headed by Chairman and also comprises of six members, all of whom are ex-officio Special Secretary to Government of India. Member (Income Tax) Member (Legislation and Computerisation) Member (Revenue) Member (Personnel & Vigilance) Member (Investigation) Member (Audit & Judicial) The Chairman and Members of CBDT are selected from Indian Revenue Service (IRS), a premier civil service of India, whose members constitute the top management of Income Tax Department. Responsibilities of Chairman and Members, Central Board of Direct Taxes Various functions and responsibilities of CBDT are distributed amongst Chairman and six Members, with only fundamental issues reserved for collective decision by CBDT. In addition, the Chairman and every Member of CBDT are responsible for exercising supervisory control over definite areas of field offices of Income Tax Department, known as Zones. PURPOSE OF CHARGING TAX: axation has four main purposes or effects: Revenue, Redistribution, Repricing, and Representation. 1. The main purpose is revenue: taxes raise money to spend on armies, roads, schools and hospitals, and on more indirect government functions like market regulation or legal systems. 2. A second is redistribution. Normally, this means transferring wealth from the richer sections of society to poorer sections. 3. A third purpose of taxation is repricing. Taxes are levied to address externalities; for example, tobacco is taxed to discourage smoking, and a carbon tax discourages use of carbon-based fuels. 4. A fourth, consequential effect of taxation in its historical setting has been representation. The American revolutionary slogan "no taxation without representation" implied this: rulers tax citizens, and citizens demand accountability from their rulers as the other part of this bargain. Studies have shown that direct taxation (such as income taxes) generates the greatest degree of accountability and better governance, while indirect taxation tends to have smaller effects.[3][4]

Overview
Charge to Income-tax
Every Person whose total income exceeds the maximum amount which is not chargeable to the income tax is an assesse, and shall be chargeable to the income tax at the rate or rates prescribed under the finance act for the relevant assessment year, shall be determined on basis of his residential status. Income tax is a tax payable, at the rate enacted by the Union Budget (Finance Act) for every Assessment Year, on the Total Income earned in the Previous Year by every Person. The changeability is based on nature of income, i.e., whether it is revenue or capital. The principles of taxation of income are-: Income Tax Rates/Slabs Rate (%) for men: Up to 1,80,000 = NIL , 1,80,001 5,00,000 = 10%, 5,00,001 8,00,000 = 20%, 8,00,001 upwards = 30%, Up to 1,90,000 (for resident women)= NIL Up to 2,50,000 (for resident individual of 60 years or above)= 0, Up to 5,00,000 (for very senior citizen of 80 years or above)= 0. Education cess is applicable @ 3 per cent on income tax, surcharge = NA

Residential Status
The three residential status, viz.,

Resident Ordinarily Residents Under this category ,person must be living in India at least 182 days during previous year Or must have been in India 365 days during 4 years preceding previous year and 60 days in previous year. Ordinary residents are always taxable.

Resident but not Ordinarily Residents Must have been a non-resident in India 9 out of 10 years preceding previous year or have been in India in total 729 or less days out of last 7 years preceding the previous year. Not Ordinarily residents are taxable in relation to income received in India or income accrued or deemed to be accrue or arise in India and income from business or profession controlled from India.

Non Residents Non Residents are exempt from tax if accrue or arise or deemed to be accrue or arise outside India. Taxable if income is earned from business or profession setting in India or having their head office in India.

Heads of Income
The total income of a person is divided into five heads, viz., taxable

Individual Heads of Income


Income from Salary All income received as salary under Employer-Employee relationship is taxed under this head. Employers must withhold tax compulsorily, if income exceeds minimum exemption limit, as Tax Deducted at Source (TDS), and provide their employees with a Form 16 which shows the tax deductions and net paid income. In addition, the Form 16 will contain any other deductions provided from salary such as: 1. Medical reimbursement: Up to Rs. 15,000 per year is tax free if supported by bills. 2. Conveyance allowance: Up to Rs. 800 per month (Rs. 9,600 per year) is tax free if provided as conveyance allowance. No bills are required for this amount. 3. Professional taxes: Most states tax employment on a per-professional basis, usually a slabbed amount based on gross income. Such taxes paid are deductible from income tax. 4. House rent allowance: the least of the following is available as deduction 1. Actual HRA received 2. 50%/40%(metro/non-metro) of basic 'salary' 3. Rent paid minus 10% of 'salary'. basic Salary for this purpose is basic+DA forming part+commission on sale on fixed rate. Income from salary is the least of all the above deductions. Income from House property

Income from House property is computed by taking into account what is called Annual Value of the property. The annual value (in the case of a let out property) is the maximum of the following:

Rent received Municipal Valuation Fair Rent (as determined by the I-T department)

If a house is not let out and not self-occupied, annual value is assumed to have accrued to the owner. Annual value in case of a self occupied house is to be taken as NIL. (However if there is more than one self occupied house then the annual value of the other house/s is taxable.) From this, deduct Municipal Tax paid and you get the Net Annual Value. From this Net Annual Value, deduct :

30% of Net value as repair cost (This is a mandatory deduction) Interest paid or payable on a housing loan against this house

In the case of a self occupied house interest paid or payable is subject to a maximum limit of Rs,1,50,000 (if loan is taken on or after 1 April 1999 and construction is completed within 3 years) and Rs.30,000 (if the loan is taken before 1 April 1999). For all non selfoccupied homes, all interest is deductible, with no upper limits. The balance is added to taxable income. Income from Business or Profession
o

carry forward of losses

An example .. An architect works out of home and co-ordinates work for his clients. All the following expenses would be deductible from his professional fees.

he uses a computer, he travels to sites in his car, he has a peon to help him collect payments He has a maid who comes in daily part of the society maintenance bills entertainment expenses incurred.. books and magazines for his professional practice.

The income referred to in section 28, i.e, the incomes chargeable as "Income from Business or Profession" shall be computed in accordance with the provisions contained in sections 30 to 43D. However, there are few more sections under this Chapter, viz., Sections 44 to 44DA (except sections 44AA, 44AB & 44C), which contain the computation completely

within itself. Section 44C is a disallowance provision in the case non-residents. Section 44AA deals with maintenance of books and section 44AB deals with audit of accounts. In summary, the sections relating to computation of business income can be grouped as under: 1. 2. 3. 4. 5. Deductible Expenses - Sections 30 to 38 [except 37(2)]. Inadmissible Expenses - Sections 37(2), 40, 40A, 43B & 44-C. Deemed Incomes - Sections 33AB, 33ABA, 33AC, 35A, 35ABB & 41. Special Provisions - Sections 42 & 43D Self-Coded Computations - Sections 44, 44A, 44AD, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, 44-D & 44-DA.

The computation of income under the head "Profits and Gains of Business or Profession" depends on the particulars and information available. If regular books of accounts are not maintained, then the computation would be as under: Income (including Deemed Incomes) chargeable as income under this head xxx Less: Expenses deductible (net of disallowances) under this head xxx Profits and Gains of Business or Profession xxx However, if regular books of accounts have been maintained and Profit and Loss Account has been prepared, then the computation would be as under: Income from Capital Gains Transfer of capital assets results in capital gains. A Capital asset is defined under section 2(14) of the I.T. Act, 1961 as property of any kind held by an assessee such as real estate, equity shares, bonds, jewellery, paintings, art etc. but does not include some items like any stock-in-trade for businesses and personal effects. Transfer has been defined under section 2(47) to include sale, exchange, relinquishment of asset, extinguishment of rights in an asset, etc. Certain transactions are not regarded as 'Transfer' under section 47. For tax purposes, there are two types of capital assets: Long term and short term. Long term asset are held by a person for three years except in case of shares or mutual funds which becomes long term just after one year of holding. Sale of such long term assets gives rise to long term capital gains. There are different scheme of taxation of long term capital gains. These are: 1. As per Section 10(38) of Income Tax Act, 1961 long term capital gains on shares or securities or mutual funds on which Securities Transaction Tax (STT) has been deducted and paid, no tax is payable. STT has been applied on all stock market transactions since October 2004 but does not apply to off-market transactions and company buybacks; therefore, the higher capital gains taxes will apply to such transactions where STT is not paid.

2. In case of other shares and securities, person has an option to either index costs to inflation and pay 20% of indexed gains, or pay 10% of non indexed gains. The indexation rates are released by the I-T department each year. 3. In case of all other long term capital gains, indexation benefit is available and tax rate is 20%. All capital gains that are not long term are short term capital gains, which are taxed as such:

Under section 111A, for shares or mutual funds where STT is paid, tax rate is 10% From Asst Yr 2005-06 as per Finance Act 2004. For Asst Yr 2009-10 the tax rate is 15%. In all other cases, it is part of gross total income and normal tax rate is applicable.

For companies abroad, the tax liability is 20% of such gains suitably indexed (since STT is not paid).

Income from Other Sources This is a residual head, under this head income which does not meet criteria to go to other heads is taxed. There are also some specific incomes which are to be taxed under this head. 1. 2. 3. 4. 5. Income by way of Dividends Income from horse races Income from winning bull races Any amount received from key man insurance policy as donation. Income from shares (dividend otherthan indian company)

Deduction
While exemptions is on income some deduction in calculation of taxable income is allowed for certain payments.

Section 80C Deductions


Section 80C of the Income Tax Act [1] allows certain investments and expenditure to be deducted from total income upto the maximum of 1 lac. The total limit under this section is Rs. 100,000 (Rupees One lac) which can be any combination of the below:

Contribution to Provident Fund or Public Provident Fund. PPF provides 8% return compounded annually. Maximum limit to contribute in it is 70,000 for each year. It is a long term investment with complete withdrawal not possible till 15 years though partial withdrawal is possible after 5 years. Besides, there is employee providend fund which is deducted from the salary of the person. This is about 10%

to 12% of the BASIC salary component. Recent changes are being discussed regarding reducing the instances of withdrawal from EPF especially when one changes the job. EPF has the option of full settlement on leaving the job, taking VRS, retirement after 58. It also has options of withdrawal for certain expenses related to home, marriage or medical. EPF contribution includes 12% of basic salary from employee and employer. It is distributed in ratio of 8.33:3.67 in Pension fund and Providend fund Payment of life insurance premium Investment in pension Plans. National Pension Scheme is meant to save money for the post retirement which invests money in different combination of equity and debt. depending upon age up to 50% can go in equity. Annuity payable after retirement is dependent upon age. NPS has six fund managers. Individual can make minimum contribution of Rs6000/- . It has 22 point of purchase (banks). Investment in Equity Linked Savings schemes (ELSS) of mutual funds. Among other investment opportunities, ELSS has the least lock-in period of 3 years. However, one should note that after the Direct Tax Code is in place, ELSS will no longer be an investment for 80C deduction. Investment in National Savings Certificates (interest of past NSCs is reinvested every year and can be added to the Section 80 limit) Tax saving Fixed Deposits provided by banks for a tenure of 5 years. Interest is also taxable. Payments towards principal repayment of housing loans. Also any registration fee or stamp duty paid. Payments towards tuition fees for children to any school or college or university or similar institution. (Only for 2 children)or towards coaching fee of various competitive exams. Post office investments

The investment can be from any source and not necessarily from income chargeable to tax.

Section 80CCF: Investment in Infrastructure Bonds


From April, 1 2010, a maximum of Rs. 20,000is deductible under section 80CCF provided that amount is invested in infrastructure bonds. This is in addition to the 100,000 deduction allowed under Section 80(C).

Section 80D: Medical Insurance Premiums


Health insurance, popularly known as Mediclaim Policies, provides a deduction of up to Rs. 35,000.00 (Rs. 15,000.00 for premium payments towards policies on self, spouse and children and (read as in addition to) Rs. 15,000.00 for premium payment towards nonsenior citizen dependent parents or Rs. 20,000.00 for premium payment towards senior citizen dependent). This deduction is in addition to Rs. 1,00,000 savings under IT deductions clause 80C. For consideration under a senior citizen category, the incumbent's age should be 65 years during any part of the current fiscal, eg. for the fiscal year 2010-11,

the incumbent should already be 65 as on March 31, 2011), This deduction is also applicable to the cheques paid by proprietor firm..

Interest on Housing Loans Section


For self occupied properties, interest paid on a housing loan up to Rs 150,000 per year is exempt from tax.(Excluding Rs.1,00,000/p.a. u/s 80c Saving) However, this is only applicable for a residence constructed within three financial years after the loan is taken and also the loan if taken after April 1, 1999. If the house is not occupied due to employment, the house will be considered self occupied. For let out properties, the entire interest paid is deductible under section 24 of the Income Tax act. However, the rent is to be shown as income from such properties. 30% of rent received and municipal taxes paid are available for deduction of tax. The losses from all properties shall be allowed to be adjusted against salary income at the source itself. Therefore, refund claims of T.D.S. deducted in excess, on this count, will no more be necessary.

Use of Deductions
While the use of the above sections helps one to pay less or no money as tax if one falls in the tax bracket, one should look at this more as an investment-return opportunity. One should still file income tax return, even if one is not paying any tax. Except ELSS (Equity Linked Savings Scheme) and the NPS (National Pension Scheme), other schemes under 80C typically offer a relatively risk-free investment and guaranteed returns.

Tax Rates
In India, Individual income tax is a progressive tax with three slabs. About 10 per cent of the population meets the minimum threshold of taxable income. From April 1, 2011 new tax slabs apply, which are as follows:

No income tax is applicable on all income up to Rs. 1,80,000 per year. (Rs. 1,90,000 for women, Rs. 2,50,000 for senior citizens of 60 till 80 yrs (excluding 80) and Rs. 5,00,000 for very senior citizens of 80 yrs and above and must be resident of india) From 1,80,001 to 5,00,000 : 10% of amount greater than Rs. 1,80,000 (Lower limit changes appropriately for women and senior citizens) From 5,00,001 to 8,00,000 : 20% of amount greater than Rs. 5,00,000 + 32,000 ( Rs. 31,000 for women and Rs. 25,000 for senior citizens)

Above 8,00,000 : 30% of amount greater than Rs. 8,00,000 + 92,000 ( Rs. 91,000 for women and Rs. 85,000 for senior citizens)

Surcharge
Surcharge has been abolished for personal income tax in the financial year 2009-10. A 7.5% surcharge (tax on tax) is applicable if the taxable income (taking into consideration all the deductions) is above Rs. 10 lakh (Rs. 1 million). The limit of 10 lacs was increased to Rs. 10 crore (Rs. 100 million) with effect from 1 June 2009 All taxes in India are subject to an education cess, which is 3% of the total tax payable. With effect from assessment year 2009-10, Secondary and Higher Secondary Education Cess of 1% is applicable on the subtotal of income tax. The education cess is mainly applicable on excise duty and service tax From income tax year 2010-11, education cess would be 3% and no surcharge would be levied.

Tax Rate for non-Individuals


There are special rates prescribed for Firms, Corporates, Local Authorities & Co-operative Societies.

Refund Status for Salaried tax payers


The Income Tax Department has put on its website the list of income tax refunds of all salary tax payers which could not be sent to the concerned persons for want of correct address. (link to check refund) Salary taxpayers who have not received refunds for assessment years 2003-04 to 2006-07 can click on the link below and query using the PAN number and assessment year whether any refund due to them has been returned undelivered. .[9]

Corporate Income tax


For companies, income is taxed at a flat rate of 30% for Indian companies, with a 5% surcharge applied on the tax paid by companies with gross turnover over Rs. 1 crore (10 million). Foreign companies pay 40%.[10] An education cess of 3% (on both the tax and the surcharge) are payable, yielding effective tax rates of 32.5% for domestic companies and 41.2% for foreign companies. [11] From 2005-06, electronic filing of company returns is mandatory.[12]

Tax Penalties

The major number of penalties initiated every year as a ritual by I T Authorities is under section 271(1)(c) which is for either concealment of income or for furnishing inaccurate particulars of income. What is inaccurate particulars of income is not defined under Income Tax Act 1961 , however recently Supreme Court in case of CIT vs Reliance Petroproducts states as under "If we accept the contention of the Revenue then in case of every Return where the claim made is not accepted by Assessing Officer for any reason, the assessee will invite penalty under Section 271(1)(c). That is clearly not the intendment of the Legislature." Read more: http://taxworry.com/landmark-judgment-by-supreme-court-on-penalty-us2711c-in-favour-of-taxpayers/#ixzz1F5mJSvsn "If the Assessing Officer or the Commissioner (Appeals) or the Commissioner in the course of any proceedings under this Act, is satisfied that any person(b) has failed to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty,(ii) in the cases referred to in clause (b), in addition to any tax payable by him, a sum of ten thousand rupees for each such failure; (iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not be less than, but which shall not exceed three times, the amount of tax sought to be evaded by reason of the concealment of particulars of his income or the furnishing of inaccurate particulars of such income.

PLATFORM
ASP.NET: Microsoft ASP.NET is a set of technologies in the Microsoft .NET Framework for building Web applications and XML Web services. ASP.NET pages execute on the server and generate markup such as HTML, WML, or XML that is sent to a desktop or mobile browser. ASP.NET pages use a compiled, event-driven programming model that improves performance and enables the separation of application logic and user interface. This mostly means HTML and XHTML documents, cascading style sheets (CSS) files, images, PDF documents, or anything that supports MIME types. ASP.NET is a Web application framework developed and marketed by Microsoft to allow programmers to build dynamic Web sites, Web applications and Web services. It was first released in January 2002 with version 1.0 of the .NET Framework, and is the successor to Microsoft's Active Server Pages (ASP) technology. ASP.NET is built on the Common Language Runtime (CLR), allowing programmers to write ASP.NET code using any supported .NET language. The ASP.NET SOAP extension framework allows ASP.NET components to process SOAP messages. In some ways, ASP.NET is similar to many other technologies such as PHP, ASP, or Cold Fusion. There is however one key difference:ASP.NET ,as the name suggests, has been fully designed to be fully integrated with the .net framework, part of which includes support for C#. One major difference related to the use of more advanced programming languages is the provision of a complete server-side object model for use of runtime.ASP.NET provides access to all the controls on a page as objects, in a rich environment. On the server side, you also have access to the other .net classes, allowing for integration of many useful services. Controls used on a page expose a lot of functionality; in fact, you can do almost as much as with Windows Forms classes, which provide plenty of flexibility. For this reason ASP.NET pages that generate HTML content are often called Web Forms. ASP.NET INTRODUCTION: ASP.NET works with Internet Information system(IIS) to deliver content in response to HTTP requests.ASP.NET pages are found in .aspx files. Many of the basic features that make the WAS hosting environment attractive, such as

application domains, life-cycle management, health monitoring, common configuration system, and dynamic compilation are provided by ASP.NET. ASP.NET also provides message-based activation for WCF and WF services that receive messages using HTTP. The .aspx files can also include code in blocks enclosed by <% and %> tags. However, function definations and variable declarations cannot go here. Instead, you can insert code that is executed as soon as the block is reached, which is useful when outputting simple HTML content. This behaviour is similar to that of old-style ASP pages, with one important difference-the code is compiled, not interpreted. This results in far better performance. How ASP.NET Files are Processed: During ASP.NET processing, you can have access to all .NET classes, custom components created in C# or other languages, databases and so on .In fact, you have a much power as you would have running a C# application; using C# in ASP.NET is, in effect, running a C# application. An ASP.NET file can contain any of the following: Processing instructions for the server. Code in C#, Visual Basic .NET, Jscript. NET ,or any other language that the .NET framework supports. Content in whatever form is appropriate for the generated resource, such as HTML. Client-side script code, such as JavaScript. Embedded ASP.NET server controls So, in fact, you could have an ASP.NET file as this: Hello! This would simply result in an HTML page being returned (as HTML is the default output of ASP.NET pages) containing just this text.

Web Sites and Web Applications:

In ASP.NET it is possible to create both web sites and web applications. These two terms both mean that you supply a collection of ASP.NET, C#, and other files, but way that they are processed is subtly different. In a website, any code that you supply is dynamically compiled as and when it is required. This generally means that code is compiled the first time that the site accessed. The .cs files for a web site are stored on the web server, which means that you make changes by uploading new versions of these files, which will trigger a recompile the next time the site is accessed. Application Life Cycle of ASP.NET in General: The following table describes the stages of the ASP.NET application life cycle. Stage User requests an application resource from the Web server. Description The life cycle of an ASP.NET application starts with a request sent by a browser to the Web server (for ASP.NET applications, typically IIS). ASP.NET is an ISAPI extension under the Web server. When a Web server receives a request, it examines the file-name extension of the requested file, determines which ISAPI extension should handle the request, and then passes the request to the appropriate ISAPI extension. ASP.NET handles file name extensions that have been ASP.NET receives the first request for the application mapped to it, such as .aspx, .ascx, .ashx, and .asmx. When ASP.NET receives the first request for any resource in an application, class Application Manager creates an application domain. Application domains provide isolation between applications for global variables and allow each application to be unloaded separately. Within an application domain, an instance of the class named Hosting Environment is created, which provides access to information about the application such as the name of the folder where the application is stored. The following diagram illustrates this relationship:

ASP.NET also compiles the top-level items in the application if required, including application code in the App_Code folder

ASP.NET core objects are created for each request.

After the application domain has been created and the Hosting Environment object instantiated, ASP.NET creates and initializes core objects such as Http Context, Http Request, and Http Response. The Http Context class contains objects that are specific to the current application request, such as the Http Request and Http Response objects. The Http Request object contains information about the current request, including cookies and browser information. The Http Response object contains the response that is sent to the client, including all rendered output and cookies.

Characteristics:

Pages: ASP.NET Web pages, known officially as Web Forms, are the main building block for application development. Web forms are contained in files with an ".aspx" extension; these files typically contain static (X)HTML markup, as well as markup defining server-side Web Controls and User Controls where the developers place all the required static and dynamic content for the Web page. Additionally, dynamic code which runs on the server can be placed in a page within a block <% -- dynamic code -- %>, which is similar to other Web development technologies such as PHP, and ASP. With ASP.NET Framework 2.0, Microsoft introduced a new code-behind model which allows static text to remain on the .aspx page, while dynamic code remains in an .aspx.vb or .aspx.cs or .aspx.fs file (depending on the programming language used).

Dynamic: A directive is special instructions on how ASP.NET should process the page. The most common directive is <%@ Page %> which can specify many things, such as which programming language is used for the server-side code.

User controls: User controls are encapsulations of sections of pages which are registered and used as controls in ASP.NET. User controls are created as ASCX markup files. These files usually contain static (X)HTML markup, as well as markup defining server-side Web controls. These are the locations where the developer can place the required static and dynamic content. A user control is compiled when its containing page is requested and is stored in memory for subsequent requests. User controls have their own events which are handled during the life of ASP.NET requests. Unlike an ASP.NET page, a user control cannot be requested independently; one of its containing pages is requested instead.

Custom controls: Programmers can also build custom controls for ASP.NET applications. Unlike user controls, these controls do not have an ASCX markup file, having all their code compiled into a dynamic link library (DLL) file. Such custom controls can be used across multiple Web applications and Visual Studio projects.

State management: ASP.NET applications are hosted by a Web server and are accessed using the stateless HTTP protocol. As such, if an application uses state ful interaction, it has to implement state management on its own. ASP.NET provides various functions for state management. Conceptually, Microsoft treats "state" as

GUI state. Problems may arise if an application needs to keep track of "data state"; for example, a finite-state machine which may be in a transient state between requests (lazy evaluation) or which takes a long time to initialize. State management in ASP.NET pages with authentication can make Web scraping difficult or impossible. Application: Application state is held by a collection of shared user-defined variables. These are set and initialized when the Application_OnStart event fires on the loading of the first instance of the application and are available until the last instance exits. Application state variables are identified by name. Session state: Server-side session state is held by a collection of user-defined session variables that are persistent during a user session. These variables, accessed using the Session collection, are unique to each session instance. The variables can be set to be automatically destroyed after a defined time of inactivity even if the session does not end. Client-side user session is maintained by either a cookie or by encoding the session ID in the URL itself. ASP.NET supports three modes of persistence for server-side session variables: In-Process Mode The session variables are maintained within the ASP.NET process. This is the fastest way; however, in this mode the variables are destroyed when the ASP.NET process is recycled or shut down. ASP State Mode ASP.NET runs a separate Windows service that maintains the state variables. Because state management happens outside the ASP.NET process, and because the ASP.NET engine accesses data using .NET Remoting, ASPState is slower than In-Process. This mode allows an ASP.NET application to be loadbalanced and scaled across multiple servers. Sql Server Mode State variables are stored in a database, allowing session variables to be persisted across ASP.NET process shutdowns. The main advantage of this mode is that it allows the application to balance load on a server cluster, sharing sessions between servers. This is the slowest method of session state management in ASP.NET. View state: View state refers to the page-level state management mechanism, utilized by the HTML pages emitted by ASP.NET applications to maintain the state

of the Web form controls and widgets. The state of the controls is encoded and sent to the server at every form submission in a hidden field known as __VIEWSTATE. Server-side caching: ASP.NET offers a "Cache" object that is shared across the application and can also be used to store various objects. The "Cache" object holds the data only for a specified amount of time and is automatically cleaned after the session time-limit elapses. Other: Other means of state management that are supported by ASP.NET are cookies, caching, and using the query string. ASP.NET 2.0 introduced the concept of "master pages", which allow for templatebased page development. A Web application can have one or more master pages, which, beginning with ASP.NET 2.0, can be nested.Master templates have place-holder controls, called Content Place Holders to denote where the dynamic content goes, as well as HTML and JavaScript shared across child pages. Features of ASP.NET: Component infrastructure: Internet interoperation. Simple Development. Simple Deployment. Reliability. Security.

SNAPSHOTS:-

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