Interest and penalties. In my April 2003 FORUM column (Penalties and Interest), I discussed the interest and penalties exigible under the Income Tax Act for late-filing a tax return or late-payment of tax owing.
Patmos. Patmos is a small Greek island in the Aegean Sea. One of the northernmost islands of the Dodecanese complex, it has a population of 2,998 and an area of 34.05 kmÂ².
Etymology and meaning. Tapas is based on the root Tap (à¤¤à¤ªà¥) meaning to heat, to give out warmth, to shine, to burn. The term evolves to also mean to suffer, to mortify the body, undergo penance in order to burn away past karma and liberate oneself. The term Tapas means warmth, heat, fire. The meaning of the word evolves in ancient Indian literature. The earliest discussions of tapas, and compound words from the root tap (Sanskrit: à¤¤à¤ª) relate to the heat necessary for biological birth.