Best printers for Home

Best Mixer Grinder

Best wired Earphones

Best 43 Inch TV in India

Best Wi Fi Routers

Best Home Theatre in India

Smart Watch under 5000

Best Laptops for Education

Best Laptop for Students

In a keynote address at the Indo-Singapore Judicial Conference, <keyword id="19941896" type="General" weightage="20" keywordseo="Chief-Justice-of-India" source="keywords">Chief Justice of India</keyword> DY Chandrachud emphasised the crucial role of <keyword id="19901571" type="General" weightage="20" keywordseo="technology" source="keywords">technology</keyword>, particularly Artificial Intelligence (AI), in reshaping <keyword id="21291398" type="General" weightage="20" keywordseo="legal-research" source="keywords">legal research</keyword> and the judiciary while stressing the imperative of <keyword id="20773416" type="General" weightage="20" keywordseo="ethical-considerations" source="keywords">ethical considerations</keyword> in its integration. Chandrachud commenced his address by lauding the conference's revolutionary focus on technology and its potential to catalyse crucial dialogues at the crossroads of technology and the judiciary. He acknowledged the profound impact of judicial dialogues in fostering cross-cultural exchange and mutual learning among diverse legal systems. Highlighting the deep-rooted ties between India and Singapore, Chandrachud commended both nations for their commitment to upholding the rule of law and promoting access to justice. "Judicial dialogues indeed play a vital role in fostering cross-cultural exchange and mutual learning among different legal systems. India and Singapore share not only deep social, cultural, and economic ties but also a commitment to upholding the rule of law and promoting access to justice. As two dynamic and rapidly evolving nations, both India and Singapore recognise the transformative potential of technology in modernising their respective judicial systems," said the CJI. He lauded Singapore's emergence as a global technology and innovation hub, citing its adoption of cutting-edge initiatives such as online dispute resolution platforms and electronic filing systems. "Singapore has positioned itself as a global hub for technology and innovation. With its strategic location, business-friendly environment, and robust legal framework, Singapore has attracted top talent and investment in the tech sector... Additionally, the Singapore International Commercial Court leverages technology to facilitate international dispute resolution, offering efficient and cost-effective solutions for resolving cross-border commercial disputes," he further said. The CJI praised India's strides in leveraging technology to modernise its judiciary, particularly through initiatives like the e-Courts project. "India boasts a vibrant tech ecosystem and a rich legal heritage. With a population of over a billion people and a rapidly growing economy, India presents enormous opportunities in adopting technology within the <keyword id="20199889" type="General" weightage="20" keywordseo="judicial-system" source="keywords">judicial system</keyword>. The e-Courts project, for instance, aims to computerise court processes, digitise case records, and establish online case management systems across all levels of the judiciary. By reducing administrative burdens and automating routine tasks, e- Courts enhance the speed and efficiency of legal proceedings, ultimately improving access to justice for all citizens," Chandrachud said. The Chief Justice then turned his attention to the transformative potential of AI in legal research, describing it as a "game-changer" that empowers legal professionals with unmatched efficiency and accuracy. He elucidated specific instances where AI, notably ChatGPT, had been utilised in court adjudication, citing examples from Colombia and India. "Additionally, the Supreme Court of India introduced live transcription services, an initiative aimed at enhancing accessibility to legal information. This initiative has been particularly impactful in addressing linguistic diversity, as live transcription services translate judicial proceedings into 18 regional languages and Hindi, ensuring that legal information is accessible to citizens across India using AI termed as the Supreme Court Vidhik Anuvaad Software. This not only saves time and resources but also improves access to justice by reducing delays and backlogs in the court system," he said, "In 2023, Justice Juan Manuel Padilla, a Colombian judge, utilised the ChatGPT to deliver a judgment in a case involving insurance claims for an autistic child," Chandrachud elaborated, underscoring the complementary role of AI in augmenting judicial reasoning rather than supplanting it. Similarly, he recounted how the Punjab and Haryana High Court in India sought insights from ChatGPT in a bail petition. However, Chandrachud cautioned against overlooking the ethical, legal, and practical considerations associated with <keyword id="20230984" type="General" weightage="20" keywordseo="AI-integration" source="keywords">AI integration</keyword> into court proceedings. "These instances show that we cannot avoid the question of using AI in court adjudication. The integration of AI in modern processes including court proceedings raises complex ethical, legal, and practical considerations that demand a thorough examination. The use of AI in court adjudication presents both opportunities and challenges that warrant nuanced deliberation," he asserted. He noted the importance of transparency, accountability, and fairness in AI utilisation, highlighting concerns about potential errors and biases inherent in AI systems. "The full realisation of AI's potential hinges on global collaboration and cooperation," Chandrachud said, urging stakeholders to prioritise robust auditing mechanisms and capacity building. In his concluding remarks, the CJI noted that the advancement of technology and AI is inevitable. "It holds the potential to significantly change professions and make service delivery more accessible to people. In the field of law, this translates to the potential for AI to expedite and streamline justice delivery. The era of maintaining the status quo is behind us; it is time to embrace evolution within our profession and explore how we can harness the processing power of technology to its fullest within our institutions," he said. Aiming to explore the intersection of technology and the legal system, particularly focusing on the transformative role of Artificial Intelligence (AI) in judiciary, the Supreme Court organised a two-day conference on Technology and Dialogue between the Supreme Courts of India and Singapore on Saturday and Sunday. Alongside judges, jurists, Chief Justice of Singapore Justice Sundaresh Menon also engaged in panel discussions covering a wide array of topics. (ANI) SEE ALSO:<a href="https://www.businessinsider.in/business/telecom/news/telecom-companies-may-hike-tariffs-by-up-to-17-after-the-general-elections-as-per-analysts/articleshow/109240274.cms" target="_blank"></a> <a href="https://www.businessinsider.in/business/telecom/news/telecom-companies-may-hike-tariffs-by-up-to-17-after-the-general-elections-as-per-analysts/articleshow/109240274.cms" target="_blank">Telecom companies may hike tariffs by up to 17% after the general elections, predict analysts</a><a href="https://www.businessinsider.in/business/auto/news/ather-rizta-vs-tvs-iqube-which-family-scooter-should-you-buy/articleshow/109233645.cms" target="_blank"></a> <a href="https://www.businessinsider.in/business/auto/news/ather-rizta-vs-tvs-iqube-which-family-scooter-should-you-buy/articleshow/109233645.cms" target="_blank">Ather Rizta vs TVS iQube – Which family scooter should you buy?</a><a href="https://www.businessinsider.in/tech/news/playstation-5-is-now-available-at-a-discount-of-10000-for-a-limited-period/articleshow/109183034.cms" target="_blank"></a> <a href="https://www.businessinsider.in/tech/news/playstation-5-is-now-available-at-a-discount-of-10000-for-a-limited-period/articleshow/109183034.cms" target="_blank">PlayStation 5 is now available at a discount of ₹10,000 for a limited period</a>

CJI DY Chandrachud advocates for ethical AI integration in legal research

<ul><li>Finance Minister <keyword id="129243" type="General" weightage="20" keywordseo="nirmala-sitharaman" source="Orion">Nirmala Sitharaman</keyword> made five announcements in the personal income tax front including changing the income tax rebate limit. </li><li>The allocation to PM Awas Yojana was also enhanced by 66% to ₹79,000 crore. </li><li>PAN will be common identification for all digital systems which will increase ease of doing business. It will be facilitated via a legal mandate. </li></ul>Finance Minister Nirmala Sitharaman said on Wednesday that those earning below ₹7 lakh income per annum need not pay any income tax in the new tax regime. This limit has been increased from ₹5 lakh earlier. “This is for our hard working middle class,” she said in her Budget speech insisting that this is the announcement ‘everyone’ is waiting for. The government also said it will increase its capital outlay by 33% to ₹10 lakh crore in FY24 – that’s 3.3% of GDP. The allocation to PM Awas Yojana was also enhanced by 66% to ₹79,000 crore. She also allocated ₹15,000 crore over three years to the Schedule Tribe Mission. The FM also allocated ₹35,000 crore as energy transition investment. She also said that FY23 fiscal deficit at 6.4%, adheres to budget estimates. She fixed FY24 fiscal deficit target at 5.9%. India is heading towards a bright future despite challenges, as she delivered her fifth budget in the parliament. She identified seven priorities for the budget — inclusive growth, reaching the last mile (digital public infra for agriculture), infrastructure and investment, unleashing potential, green growth, youth power, and financial sector. “Three things will be in focus – ample opportunities for citizens to youth to fulfill growth, strong impetus to growth and job creation and strengthening macro economic stability,” Sitharaman said. It is the last budget that the government will deliver before India goes into a general election next year. Here are the Budget speech highlights: 5 Personal Tax Announcements <ul><li>The FM today changed the income tax rebate limit from ₹5 lakh per annum to ₹7 lakh per annum in the new tax regime. Those with an annual income of ₹7 lakh and below need not pay income tax. </li><li> In the second announcement, FM said that she is changing the tax structure and reducing the number of slabs and increasing the tax exemption limit, under the new tax regime. The new tax rates are </li></ul><table style="border-width: initial; border-style: none; table-layout: fixed; width: 468pt;"></colgroup><tbody><tr><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">Slab </td><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">Tax rate </td></tr><tr><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">₹0-3 lakh </td><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">Nil </td></tr><tr><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">₹3-6 lakh </td><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">5% </td></tr><tr><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">₹ 6-9 lakh </td><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">10% </td></tr><tr><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">₹ 9-12 lakh </td><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">15% </td></tr><tr><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">₹12-15 lakh </td><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">20% </td></tr><tr><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">₹15 lakh and above </td><td style="border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:top;padding:5pt 5pt 5pt 5pt;overflow:hidden;overflow-wrap:break-word;">30% </td></tr></tbody></table> <ul><li>The third proposal is for the salaried class and the pensioners including family pensioners. She extended the benefit of standard deduction to the new tax regime. Each salaried person with an income of ₹15.5 lakh or more will thus stand to benefit by ₹52,500. </li><li>The FM reduced the highest surcharge rate in personal income tax from 37% to 25% in the new tax regime. This would result in reduction of the maximum tax rate to 39%. </li><li>The limit of ₹3 lakh for tax exemption on leave encashment on retirement of non-government salaried employees is increased to ₹25 lakh. </li></ul>She also said that the new income tax regime will be the default tax regime. However, citizens can continue to avail the benefit of the old tax regime. Other speech highlights <ul><li>It’s the first budget in Amritkaal. It hopes to build on the foundation laid in previous Budgets and the blueprint drawn for India@100. </li><li>Current year eco growth is estimated to be at 7% – highest among all major economies in spite of the massive slowdown globally caused by war and Covid-19. </li><li>Despite challenges, India is heading to a bright future. </li><li>The government will provide 5 kg grains to 81 crore people free of cost. This will result in a food subsidy bill of ₹2 lakh crore for the next one year. </li><li>Three things will be in focus – ample opportunities for citizens to youth to fulfill growth, strong impetus to growth and job creation and strengthening macro economic stability. </li><li>Seven priorities – inclusive growth, reaching the last mile (digital public infra for agriculture), infrastructure and investment, unleashing potential, green growth, youth power, financial sector. </li><li>Agricultural credit target raised to ₹20 lakh crore. An agricultural accelerator fund to be set up. </li><li>157 new nursing colleges to be started. </li><li>Age appropriate reading material to be provided to children and adolescents with non-curricular titles via National Book Trust and more to make up for the loss of learning during the pandemic. </li><li>Allocation to PM Awas Yojana enhanced by 66% to ₹79,000 crore. </li><li>₹15,000 crore allocated over three years to the Scheduled Tribe Mission. </li><li>Computerisation of 63,000 primary agricultural credit societies with an investment outlay of ₹2,516 crore. </li><li>More than 39,000 compliances have been reduced and over 3,400 legal proceedings have been decriminalised to enhance Ease of Doing Business. </li><li>PAN will be common identification for all digital systems which will increase ease of doing business. It will be facilitated via a legal mandate. </li><li>₹35,000 crore allocated for energy transition investment. </li><li>₹7,000 crore for the third phase of e-courts. </li><li>Will facilitate 1 crore farmers to adopt natural farming methods. For this, 10,000 bio-input resource centers will set-up. </li><li>A unified skill India digital platform will be set-up linking with employers, facilitating entrepreneurship schemes and stipends to students. </li></ul>Customs Duty The number of basic customs duty rates on goods reduced, other than textiles and agriculture, from 21 to 13. There are minor changes in the basic custom duties, cesses and surcharges on some items including toys, bicycles, automobiles and naphtha, FM said in her speech. Savings &amp; Deposits Mahila Samman Bachat Patra – a one-time small savings scheme called Mahila Samman Savings Certificate will be made available for a 2-year period upto March 2025. This will offer ₹2 lakh for women and girls for 2 years at a FD rate of 7.5% with partial withdrawal option. The maximum deposit for senior savings increased from ₹15 lakh to ₹30 lakh. Fiscal Deficit <ul><li>FY23 fiscal deficit retained at 6.4%, adheres to budget estimates. </li><li>FY24 fiscal deficit target is at 5.9%. To bring fiscal deficit below 4.5% by FY25-26 </li></ul>Calamity related duty on cigarettes hiked by 16%. SEE ALSO: <a target="_blank" class="c-link c-message_attachment__title_link" href="https://www.businessinsider.in/business/news/mukesh-ambani-overtakes-gautam-adani-as-the-richest-indian/articleshow/97519749.cms">Mukesh Ambani overtakes Gautam Adani as the richest Indian on the Forbes Real-Time Billionaires List</a> <a target="_blank" class="c-link c-message_attachment__title_link" href="https://www.businessinsider.in/business/startups/news/startups-incorporated-till-march-2024-to-get-income-tax-benefits-fm/articleshow/97519570.cms">Startups incorporated till March 2024 to get income tax benefits: FM</a>

Budget 2023-24 highlights: Those with income below ₹7 lakh a year need not pay income tax

<ul><li><keyword id="7681538" type="UNKNOWN" weightage="20" keywordseo="Tech-Mahindra-CFO">Tech Mahindra CFO</keyword> <keyword id="388883" type="PERSON" weightage="20" keywordseo="Manoj-Bhat">Manoj Bhat</keyword> is happy with the budget but feels more could have been done to address the needs of the IT services industry specifically.</li><li>Taxation, for instance, could have been simplified to ease the cost of doing business across multiple geographies.</li><li>Since the IT services industry has been a huge job creator in India, it would also have been helpful if there were more incentives for employment generation.</li></ul>India’s latest budget did acknowledge the role of technology in economic revival. For instance, the government plans to introduce e-courts for faster resolution of disputes. It also earmarked ₹1,500 crore to dole our financial incentives for digital transactions. However, what the IT services players in India, like <keyword id="43217" type="CITY" weightage="20" keywordseo="Tech-Mahindra">Tech Mahindra</keyword>, HCL Technologies, Infosys, Wipro and Tata Consultancy Services (TCS), wanted to see was some relief on taxes and incentives for job creation. “I think the government has come up with a budget that is investment oriented. In a lot of ways that ticks a lot of the boxes. But, specifically for IT services, there’s nothing there,” Tech Mahindra CFO, Manoj Bhat told Business Insider in an exclusive interview. Taxation is getting more complicated world over The industry lobby, NASSCOM, hoped for some clarity on the tax framework with more employees working from home — a trend that many companies plan to stick to in some form or the other in the long run. “As companies like us become larger and operate in so many countries, helping us work through some easier tax situations esp in international context whether its around transfer pricing or some of the other laws that are coming through would have been nice,” said Bhat. Transfer pricing relates to the prices charged by different entities — located in different jurisdictions — for goods and services. The tax rules related to transfer pricing are complex. Governments, in India and abroad, are becoming increasingly proactive in scrutinising transfer pricing policies and practices. The IT services industries is a big job creator At a time when the Indian economy needs a demand boost, Tech Mahindra’s CFO also believes that the budget could have done with adding some incentives for job creation. “That’s something they should consider perhaps in terms of continuing some of the benefits that were offered in the past few years that are no longer there,” said Bhat. In the past, the sector has been a huge boon for creating new opportunities and helping the economy grow. NASSCOM estimates that the $200 billion industry created over 200,000 new jobs in 2019 — a year that saw massive unemployment in India. “We require WFH to be enabled in SEZs (Special Economic Zones on a long-term basis. Since this requires movement of duty-free goods like laptops etc outside the SEZs, the Finance Ministry should provide the requisite clarifications under Customs and GST,” said NASSCOM in their pre-budget expectations. Even though bigger players can do without the incentives, smaller and upcoming IT companies would have welcomed the relief. The demand for talent is also on the rise as businesses that were once hesitant about going digital are bringing up their timelines to ensure that their customers can still reach them even if stepping out of the house isn’t an option. SEE ALSO: <a href="https://www.businessinsider.in/stock-market/markets/news/india-becomes-the-first-asian-country-allow-small-investors-to-directly-lend-to-the-government/articleshow/80701417.cms">India becomes the first Asian country to allow small investors to directly lend to the government</a> <a href="https://www.businessinsider.in/science/space/news/isro-will-transform-in-2021-as-india-pumps-big-money-to-draw-in-startups-for-the-second-space-age/articleshow/80683054.cms">ISRO will transform in 2021 as India pumps big money to draw in startups for the 'second space age'</a> <a href="https://www.businessinsider.in/politics/news/new-citizenship-law-pulls-india-down-in-the-democracy-rankings-and-2021-is-not-looking-better/articleshow/80671194.cms">New citizenship law pulls India down in the democracy rankings — and 2021 is not looking better</a>

INTERVIEW: Two things on Tech Mahindra CFO’s wishlist for the Budget 2021-22 that were left unaddressed

New Delhi, Dec 10 () A parliamentary panel has taken note of "multi-year pattern of high vacancies and lack of human resources" at various entities under the corporate affairs ministry and has called for addressing the issues at the structural level.
 The Serious Fraud Investigation Office (SFIO) and the Competition Commission of India (CCI) are among the institutions under the ministry that are well short of their respective sanctioned strength.
 In a report tabled in Parliament on Tuesday, the Standing Committee on Finance noted that the ministry's various regulatory entities are critically important for a smooth-functioning economy.
 The "multi-year pattern of high vacancies and lack of human resources should be addressed at a structural level so that these gaps are closed as soon as possible... They should be suitably equipped in terms of human capital and systems so that they can provide necessary support to the economy", the panel said.
 Out of the 195 sanctioned posts at the CCI, the panel said 123 positions have been filed and the rest are vacant. The ministry should in all urgency endeavour to fulfil the human resource requirements at the Commission in order to expedite the process of disposing of the huge backlog of cases, it added.
 As on September 30, the fair trade regulator received 1,037 cases related to anti-competitive conduct and that 162 cases were pending with the Commission, as per the report.
 Regarding SFIO, a white-collar crime probe agency, the committee noted that out of 133 sanctioned posts, only 66 posts are filled up by regular incumbents and 6 officers have been posted on a loan basis.
 The report said the ministry has informed that efforts are being made to improve the vacancy situation by expediting the selection process, incentivising posting of officials by special grant of 20 per cent of basic pay and engagement of technical consultants.
 "The committee are of the view that keeping in mind the large number of cases and the rising workload with greater complexity, the ministry should strengthen the workforce in SFIO and equip them with the requisite expertise and motivation to fulfil the mandate.
 "It also needs to be ensured that the cases referred/taken up are investigated thoroughly and in a professional manner with a view to improving their prosecution outcomes," the report said.
 Besides, the panel has called for expeditiously addressing the manpower requirements of the Investor Education and Protection Fund in order to meet the increasing number of claims filed as well as to fulfil its objective of spreading awareness among investors.
 The committee also noted that the National Company Law Tribunal (NCLT) and the National Company Law Appellate Tribunal (NCLAT) are "seriously under-staffed and under-funded" as a result of which there is a massive pendency of critical cases.
 "This has rendered these important tribunals unable to work to their full potential and to meet the demands of laws like the IBC (Insolvency and Bankruptcy Code) which are therefore being rendered ineffectual.
 "The Committee feel that in order to tackle the huge pendency of cases, more benches of NCLT with adequate manpower are required, for which the recruitment rules may be finalised at the earliest and that implementation of version 2 of e-courts should be expedited for faster resolution of cases," the report said.
 The observations are part of the committee's report on the ministry's Demands for Grants (2019-20). RAM HRS

Parliamentary panel flags staff shortage at SFIO, Competition Commission

Here’s how the advertising and marketing industry reacted to Union Budget 2021

Trendy startup Hims wants to shake up men's health by prescribing generic Viagra online and is nearing a $1 billion valuation. But a move to relax guidelines has raised concerns among some of its doctor partners.

You Searched For "ecourts" and got 6 results

CJI DY Chandrachud advocates for ethical AI integration in legal research

ANI

Budget 2023-24 highlights: Those with income below ₹7 lakh a year need not pay income tax

Katya

Bharghavi

INTERVIEW: Two things on Tech Mahindra CFO’s wishlist for the Budget 2021-22 that were left unaddressed

Prabhjote Gill

Parliamentary panel flags staff shortage at SFIO, Competition Commission

PTI

Here’s how the advertising and marketing industry reacted to Union Budget 2021

BI India Partner

Trendy startup Hims wants to shake up men's health by prescribing generic Viagra online and is nearing a $1 billion valuation. But a move to relax guidelines has raised concerns among some of its doctor partners.

Emma Court

Popular Keywords

Buying Guides