Maker of this Compilation

Transcription

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2 2 STEPS TO SMILES Maker of this Compilation CA R.S.KALRA Born in Jalandhar (Punjab) in Graduated in Bachelors of Commerce from D A V College, Jalandhar. Post graduated in Masters of Commerce from Himachal Pradesh University. He attained professional degrees of Chartered Accountancy Course and Bachelors of Law. Commenced his career as a practicing Chartered Accountant. Encouraged, helped and supported many co professional students on his way to destination. Enlightened and awakened the masses on the taxation matters by writing articles in various leading newspapers and journals. Climbing the ladder at a steady pace to scale mountainous heights and be at the helm of professional affairs with dignity made an unconditional contribution to the profession being Vice-Chairman of Jalandhar Branch of NIRC of ICAI from , Chairman of Jalandhar Branch of NIRC of ICAI from , Member Regional Direct Tax Advisory Committee of CBDT, New Delhi, Member Direct Tax Committee of ICAI for the year , Special Invitee Direct Tax Committee of ICAI for the year And at present he is associated with ICAI being Member of Indirect Tax Committee.

3 3 STEPS TO SMILES INDEX WEAVING THE DIVERSITY OF LIFE IN COMMON THREAD.

4 4 STEPS TO SMILES INTRODUCTION One has the option of pulling an oxygen mask in a flight when a passenger feels suffocated due to loss in air pressure. Similarly during the flight of life when a person feels depressed and distorted each and every book of this page relieves you of the stress and tensions by furling the pages of this book and taking dip into the ocean full of happiness and relaxation. Whenever in life you encounter stress, you often have stress busters like having a few ice creams, chocolates, worst gulping a few hard drinks down your throat or indulging in drugs etc most of the time adding more calories to your waist or having bouts of depression. And before the last bite of delicious delight ends stress appears to be around the corner. Do you have any other remedial measures to diffuse a situation of this nature. Certainly yes and that too next to your bed side for lifelong. No rewards for guessing please. The garden full of happiness beneath this page can take you out from the pain of modern life hectic schedules and the hustle bustle in no time. This compilation introduces you to the person who is available 24/7 at your service having solution for all your problems. Close enough, another clue in the offing. You meet him every day. Let s not hold you anymore and reveal the identity of your unknown friend and he is none other than the person in the mirror. The reader is requested to open it with a cute smile 32 teeth out (exceptions allowed).

5 5 STEPS TO SMILES A NOTE OF GRATITUDE This journey of smiles wouldn t have been accomplished without these guideposts. SPECIAL THANKS TO Capt. Harjit Singh Khurana MY CHILDREN CA Parampreet Kaur Gagandeep Kaur Arshdeep Singh MY PARENTS MY WIFE JASPAL KAUR KALRA MY FRIENDS AND WELLWISHERS

6 6 STEPS TO SMILES CONNECT WITH ME CA R.S.KALRA 32-R,Model Town,Jalandhar (M) (O) We will be glad to hear from you.

7 7 STEPS TO SMILES SOJOURN OF JOY Have the determination like a mirror, which never loses its ability to reflect, in spite of it being broken into pieces. Relation with a good person is like Sugarcane, you crush it, squeeze it, even beat and grind it, but still you will get only sweetness. If an egg is broken by outside force, life ends and if broken by inside force, life begins. Great things always begin from inside, trust yourself. As you are, once I was, as I am once you will be; so prepare for it and follow me. These lines were written on a gravestone in a cemetery. Phool se kisi ne pucha, tune duniya walon ko khushbu di tujhe kya mila? Phool ne kaha- dena aur lena to vyapaar hai, jo dekar kuch na mange woh hi to pyar hai. Daaru ki vajah se barbad ho chuke ek sharabi ne daaru na peene ki kasam li or ghar se daru ki khali bottles baahar fekne laga.. Pehli fenk k bola- Teri vajah se meri naukri gayi. 2ri fenkte hue bola- Teri vajah se mera ghar bik gya. 3ri fenkte hue bola- Teri vajah se meri Biwi bachhe mujhe chhor k chale gaye. 4thi uthai to vo bhari hui nikli.. Use dekh k bola- Tu side me ho ja in sab me tera koi kasoor nahi hai...

8 8 STEPS TO SMILES As long as we do not forgive people who have hurt us, they occupy a rent-free space in our mind. One person asked SWAMI VIVEKANAND: Why are you sitting on the ground when you are such a great Saint? Swami ji replied: A person can't FALL DOWN when he is seated on the GROUND. Negative attitude is like a punctured tyre. You cannot reach anywhere until you change it. Son is son till wife, Daughter is Daughter till Life. In the company of wind, even dust achieves great heights. But, when mixed with water, it becomes mud. Choose the right company to enhance your value. Never think hard about past, it bring tears, don't think more about future, it bring fears, live this moment with a smile, it bring cheers. We are not chemicals. So, we can think before reacting. A bird sitting on a branch is not afraid of the branch breaking or falling, because it trusts not the branch but its own wings. A candle loses nothing by lighting another candle. PATNI: Sunte ho padoswale Guptaji ki beti ko Maths mein 99 marks mile hain. PATI: Are wah, phir 1 number kahan gaya? PATNI: Woh humara beta laya hai!!

9 9 STEPS TO SMILES God has planned happiness for each of us at the right time. It's only that his calendar is not shared with us. We need everything 'permanent' in a 'temporary' life. The ducks looks smooth and calm on top of water, but under that there is restless pedaling. Nothing is worth without strive and struggle in real life. A Boy asked his mom, How will I be able to find the right woman for me? The mom answered, Don t worry about finding the right woman, just concentrate on becoming the right man. Birds that live in a lake will fly away when the lake dries but the lotus that grows in the same lake will die with the lake so recognize the birds in your life. We used Pencil when we were small but now we use Pens. Do you know why...? Mistakes in childhood can be erased but not now. Example of the feeling of a one year old baby, when you throw him in the air, he laughs because he knows you will catch him, that's trust. 1 Aadmi medical shop pe-zeher de do... Dukandar-bina Parchi ke nahin mil sakta... Admi ne Shadi ka Card dikhaya... Dukandar-bas Pagle rulayega kya, Badi bottle du ya Chhoti...

10 10 STEPS TO SMILES A hard fact to remember do something right, no one remembers. Do something wrong no one forgets. It's not important to go to heaven after we leave, but it's important to create heaven in someone's heart, before we leave. Meaningful saying by a father to his son, Just listen to my advice not because I am always right, but because I have more experience of being wrong. When few things go wrong, take a moment to thank GOD for many things that are still going right. A word of encouragement during a failure is worth more than an hour of praise after success. Maturity is not when we start speaking "Big Things" but actually it is when we start understanding "Small Things". Chanakya says speak sweetly so that, if at all you have to eat your words back, they don't taste bad. A man asked God I want happiness so God said first remove "I" that's ego, and then remove "Want" that's desire then see you are left with only "Happiness". With faith you can move mountains. With doubt, you create them. Ladki-Hey Bhagwan, Kisi Samajhdar Ladke Ko Mera Boyfriend Bana Do plz? Bhagawan-Ghar Chali Ja Beti, Samajhdar Ladke kabhi Girlfrnd Nahi Banaate.

11 11 STEPS TO SMILES NOBODY CAN CHANGE DESTINY Death came to a guy and said, My friend today is your day Guy: But I am not ready! Then death said, Well your name is the next on my list. Guy: Okay why don t u take a seat and I will get u something to eat before we go? Then death said, All right The guy gave death some food with sleeping pills in it, death finished eating and fell into a deep sleep. The guy took the list & removed his name from top of the list and put into the bottom of the list When death woke up he said to the guy, Because u have been so very nice to me, I will start from the BOTTOM of the list Moral: What ever is written in your destiny Will never change no matter how much u try..!! Life asked Death, why do people love me but hate you? Death replied because you are a beautiful lie and I am a painful truth. God says: Tu karta wo hai jo tu chahta hai, par hota wo hai jo main chahta hun. Tu wo kar jo main chahta hun, fir wo hoga jo tu chahta hai. Life is a question, nobody can answer it. Death is an answer, nobody can question it, so enjoy life when you are alive.

12 12 STEPS TO SMILES A Lot of problems in the world will disappear if everyone will learn to talk to each other, instead of talking about each other. Kisi ne kya khub kaha hai zindagi tasveer bhi hai aur taqdeer bhi manchahe rango se bane to tasveer hai aur unchahe rango se bane to taqdeer hai. We work for making better tomorrow, but when tomorrow comes instead of enjoying it, we start thinking of better tomorrow. A man asked a sculptorist, how do you make such beautiful idols from stone? So he replied idols and images are already hidden there, I just remove the unwanted stone. Worrying is like a rocking chair, it gives you something to do, but gets you nowhere. A rose given during life is better than orchids on the grave. Your mind is your great friend if you control it but your mind is your greatest enemy if it controls you. Tomorrow is my exam but I don't care because a single sheet of paper cannot decide my future. Think big thoughts but relish small pleasures. Success is the ability to go from one failure to another with no loss of enthusiasm. Chintu -'Mere Paas Facebook Hai, Orkut Hai, Twitter Hai..Tere Paas Kya Hai' Mintu -'Mere Paas Aur Bhi Kaam Dhande Hai'...

13 13 STEPS TO SMILES If someone shares problems with you and ask for help doesn't mean they are weak or incompetent, but it indicates their level of trust in you. When God solve our problems than we have faith in his abilities, but when he does not solve our problems, remember that he has faith in our abilities. I believe in loyalty, for if I am not true to others, I cannot be true to myself. The Half of our sorrows we earn by expecting good things from wrong people and the other half we earn by detecting wrong things in good people. Live like a pair of walking legs. The foot that is ahead has no pride and the foot behind has no shame because they both know their situation will change. Iron turns to rust if it seeks the company of soil, it glows, softens and takes on useful shapes, if it enjoys the company of fire. Every night we go to bed, we have no assurance to wake up alive the next morning but still we have plans for tomorrow, that's hope. Husband texts to wife on cell. "Hi, what are you doing Darling?" Wife: I am dying..! Husband jumps with joy but types "Sweet Heart, how can I live without you?" Wife: "You idiot! I'm dying my hair." Husband: "Bloody English Language!

14 14 STEPS TO SMILES You can count the number of seeds in the apple, but no one can count the number of apples in a seed. Future is unseen No one can touch words, but words do touch one's heart and soul. We are masters of our unspoken words and slaves of our Spoken words. An Umbrella can't stop rain but helps to stand in rain. Confidence may not bring success but gives us power to face challenges. God asked, what is forgiveness? A little girl gave lovely reply It's a wonderful fruit that a tree gives when it is being hurt by a stone. Sugar and salt may be mixed together, but ants reject the salt and carry away only sugar. Select the right people and make your life sweeter. Prayer is not a "spare wheel" that you pull out when in trouble, but it is a "steering wheel" that directs the right path throughout. Time is the rarest luxury, which can never be purchased at any cost. So when someone spends it for you, it defines the depth of care they have for you. Son 2 dad:"car ki chabhi do college me new year function hai. Dad: Car? Son:"10 Lakh ki car me jaunga to rob padega Dad:"Ye le 10rs.48 Lakh ki bus me ja zyada rob padega

15 15 STEPS TO SMILES Destiny is not created by the shoes we wear, but by the steps we take. Do you know why a Car's WINDSHIELD is so large & the Rearview Mirror is so small? Because our PAST is not as important as our FUTURE. Look Ahead and Move on.everything in the world is beautiful depending on context. A school bell sounds irritating at 8am but the same sounds melodious at 2pm. Consider your Critic as a Friend, giving Consultation without fees. Fallen flowers can't climb back, but if the root is strong new flowers bloom, let's not think of the past just love the present & live for the moment. If you blame others for your failures, do you credit others with your successes? Difficulties are of AMAZING NATURE. For some these are SPEED BREAKERS and for others these are OPPORTUNITIES to JUMP. Difference between destiny & karma. When will "The Great Almighty" open the door is "destiny" & the fact that one have to walk through it is "karma". True guidance can be like a small lamp in a tunnel. It does not show everything at once, but gives enough light for next step to be safe. Husband: Today is Sunday and I really want to enjoy it so am going to buy 3 movie tickets. Wife: Why three? Husband: For you and your parents.

16 16 STEPS TO SMILES Relations should be like two zeroes, when we try to add they are same, when we subtract they are again same. But when try to divide its just impossible. What is richness? True answer given by Lord Mahavir, richness is not earning more, spending more or saving more. Richness is when you need no more.always be a leader but not a boss, as there is little difference between boss and leader, boss says go do it, while leader says lets go let's do it. A life without an aim is like envelope without an address, a life with aim but no plan to achieve it, is like an envelope with address, not posted. Someone asked God, who is your favorite person? God replied, the one who has the power to take revenge and yet forgives. We cannot direct the wind..but we can adjust our sails. The way we think indeed strange? " We look for justification when we are wrong & We look for justice when others are wrong " Height of MISUNDERSTANDING Someone placed a bomb near a lady Everyone started yelling: "Aunty bomb hai" "Aunty bomb hai" She smiled & said:" Nahi re paglon, ab Pehle jaisi baat kahan.

17 17 STEPS TO SMILES Living with Expectation to GET & to GIVE Create Problems But Living with the Attitude to FORGET & to FORGIVE, Solves Many Problems. Life laughs at you when you are unhappy. Life smiles at you when you are happy. But life salutes you when you make others happy. It's not important to hold all the good cards in life. But it's important how well you play with the cards which you hold. Heavy rains remind us of challenges in life. Never ask for a lighter rain. Just pray for a better umbrella. That is attitude Never hold your head high with pride or ego, even the winner of a gold medal gets his medal only when he puts his head down. If there is Crack in the WALL, It will Fall. But, If there is Crack in Relations, It becomes WALL... If you succeed in cheating someone, don't think that the person is a fool. Realize that the person trusted you much more than you deserved. Husband to Wife: Agar meri lottery nikal aye to tu kya karegi??? Biwi:Mai adhe paise leke tujhe chhod dungi. Husband:Meri Rs.100 ki nikli hai yeh le 50 aur DAFA ho ja

18 18 STEPS TO SMILES THE REAL TEST One day a known person approached Chanakya and enthusiastically started saying, Do you know, just a while ago, I heard few things from your friend about you? Chanakya was famous for his wisdom, knowledge and good behaviour. He said to his known person, Before I listen to what you have to say, I would like to test it through my three step testing. What is this three step test? the person asked. Chanakya made him understand, Before you tell me about what my friend has said, let us test it. I call this testing a three step test. The first test is of truth-ness. Is it sure that whatever you are going to say is a truth? No, the person says, I have heard it from somewhere. Okay, Chanakya analyzed. If you don t know whether this is truth or not, we will do another test. The second test is for goodness. Are you going to tell me some good thing about my friend? No, it s opposite to it.. Then, Chanakya asked further. Whatever you are going to say, is not the truth, is not positive about my friend then let us do the third test. The third test is of usefulness. Whatever you are going to tell me, is that useful to me?

19 19 STEPS TO SMILES No, it s not like that. Chanakya then said the last thing. Whatever you are supposed to tell me, it is not true, it is not positive and it is not useful also, then why you want to tell me? MORAL Any information must be checked on these three parameters of truthness, goodness and usefulness. Never be sad for what is lost. Be glad that it was once yours. He was a good man. He never smoked, drank & had no affair. When he died, the insurance company refused the claim. They said, he who never lived, cannot die! Two best secrets to keep relationships strong whenever you are wrong always accept it, whenever you are right. Just keep quiet. What will you do if one day the whole world is on one side and you on opposite. Simple, just turn back and you will be the leader of the whole world. Ek dost ne dusre Ko Thappad Mara Dusra-Ye Tune Mazak Me Maara Ya Seriously Pahla-Seriously Dusra-Fir Thik Hai,Muze Mazak Bilkul Pasand Nahi

20 20 STEPS TO SMILES A drop of lemon juice can spoil gallons of milk. Similarly, a drop of ego can destroy the beauty of our virtues. Leave ego, love people, live life. A person tired and fed up of life asked God -"Why so many mountains and hills to climb in life?"god replied:"to have a better view of life." Company of good people is like walking in a shop of perfume. Whether you buy the perfume or not, you are bound to receive the fragrance. No one will manufacture a lock without a key. Similarly God won't give problems without solutions. It s better to be a Turtle who walks patiently and enjoys every steep of the way, Rather than to be a Rabbit who runs fast but missing every detail in life. In the chase between lion and deer, many time deer wins because lion runs for food and deer for life. Remember! "Purpose is more important than need". Audience sees a Joker as a comedian, but the Joker sees himself as a performer. Life is also like a circus, the way you see yourself, may not be the way others see. Ek dost dusre se: Soch Raha Hu Ki USA Ghum aun,kitna Paisa Lagega? Dusra : Kuch B Nahi Pahla : Kaise? Dusra : Sochne K Liye Paise Nahi Lagte

21 21 STEPS TO SMILES If 5 second of smile can make a photograph more beautiful, then just imagine if you keep always smiling how beautiful your life will be, so keep smiling. Negative thoughts and tensions are like birds. We can't stop them from flying around us but we can certainly stop them from making a nest in our mind. Luck is like a Lift and hard work is like stairs. No matter what happens, Lift may fail, but stairs will always get you to the top. Smile is like a sim card and life is like mobile, when you insert the sim card of a smile, a beautiful day is activated. You cannot add milk in a glass full of milk, but you can add sugar in it. It proves that a sweet person can make space in a filled heart also. Relations are like electric currents. Wrong connection will give you shocks throughout your life. But the right ones light up your life..!!! A lamp does not speak; it introduces itself through its light. Similarly achievers never speak themselves but their achievements speak for them. A Lady to Doctor: My husband has the habit of talking in sleep! What should I give him to cure? Dr: Give him an Opportunity to speak when he is awake.

22 22 STEPS TO SMILES ENJOYMENT MAKES LIFE HAPPY A lady was walking down the street when she was accosted by a particularly dirty and shabby-looking homeless woman who asked her for a couple of dollars for dinner. She took out her wallet, got out ten dollars and asked, "If I give you this money, will you buy wine with it instead of dinner?" "No, I had to stop drinking years ago", the homeless woman told her. "Will you use it to go shopping instead of buying food?" the lady asked. "No, I don't waste time shopping," the homeless woman said. "I need to spend all my time trying to stay alive." "Will you spend this on a beauty salon instead of food?" "Are you NUTS!" replied the homeless woman. "I haven't had my hair done in 20 years!" "Well, I'm not going to give you the money. Instead, I'm going to take you out for dinner with my husband and me tonight." The homeless Woman was shocked, "Won't your husband be furious with you for doing that? I know I'm dirty, and I probably smell pretty disgusting." The lady said, "That's okay. It's important for him to see what a woman looks like after she has given up shopping, hair appointments, and wine.

23 23 STEPS TO SMILES Even Alexander the Great was carried to the burial ground with two empty palms showing outside his shroud. Think.give away what you cannot use in your lifetime. Everyone seems to have a clear idea of how other people should lead their lives, but none about his own. The size of candles may differ but they yield the same brightness. It is not the matter of your position, but your ability that shines. Bird asked Bee: After hard work you prepare honey but man steals it. Don't you feel sad? Bee: Never, he can steal honey, not the art of making it. Let's learn to get in touch with the silence within ourselves and know that everything in this life has a purpose. Positive thinking is not about expecting the best to happen. It is about accepting that, whatever happens will be the best. Sword and words have the same letters. Strange fact is that they have the same effect, too. Depends how we use them. Love is the magnetic power that can transform even your bitter enemy into a dear friend. Cycle wale ne 1 Aadmi ko takkar mar di. Aur bola - Aap bahut lucky ho Aadmi kaise Cycle wala - Aaj meri chutti hai NAHI TO MAI TRUCK CHALATA HU.

24 24 STEPS TO SMILES Loveless life is a fruitless tree but relation less life is a rootless tree, tree can live without fruit but not without root, so keep relationship alive. When you fully trust a person without any doubt, you finally get one of the two results, a person for life, or a lesson for life. A soft nature of a person does not mean weakness, remember nothing is softer than water, but its force can break the strongest of rock. A mud pot having milk will be ranked higher than a golden pot having poison, it's not our outer glamour but our inner virtues that make us valuable. The real question is not whether life exists after death. The real question is whether you are alive before death. A person can never forget two faces in his whole life, the one who had held his hands in his difficult time and the other one who left him alone in his difficult time. Never start your day with broken pieces of yesterday, it may destroy your wonderful today and may ruin your great tomorrow. Ramesh: Aap ka kutta to sher jaisa dikhta hai, Kya Khilate ho? Suresh: Yeh kamina sher hi hai, saale ki shadi ke baad, shakal kutte jaisi ho gayi hai...

25 25 STEPS TO SMILES We all are travelers in the wilderness of the world and the best that we can do to make our journey dream like is to be an honest friend. Accepting many wrong persons may not affect your life, but neglecting one right person will leave you broken throughout the life. When you talk, you are only repeating what you already know but if you listen, you may learn something new. Target must be simple and challengeable, thoughts must be pure and positive, and then life will always be meaningful and beautiful. Do not mix your words with your mood because you have many options to change your mood but you never get any option to replace your spoken words. Vishwas ek chota sa shabd hai, usko padho to ek second lagta hai, socho to ek din lag sakta hai, par nibhao to zindgi bhi kam hai. Be it a poem or a portrait, novel or a play, every artist give creation, its name. But there is no artist like a mother, who gives birth to a child but gives the child the father's name. When life knocks you down on your knees remember you re in the perfect position to pray. Patni : Naari ka matlab kya hai?? Pati : Shakti!! Patni : Aur purush ka matlab?? Pati : Sehan-Shakti!!

26 26 STEPS TO SMILES Every girl may not be queen to her husband but she is always a princess to her father. Medical science says an injury on tongue heals the quickest. Moral science says an injury caused by tongue takes the longest to heal. Life is a great travel trip, but the problem is that it does not come with a map. We have to search our own ways to reach the destination. Four looks of life. (a) Look back to get experience. (b) Look forward and see hope. (c) Look around and see reality. (d) Look within and feel confidence. Nice people have the most unique character like salt. Their presence is never remembered, but their absence makes all the things tasteless. Forgiveness is a bridge to fill the gap in a relation. Do not break this bridge as you may sometime be at the other side. When problems are so big and your strength is no longer enough to carry them don't give up because where your strength ends, the grace of god begins. True value of relations cannot be understood by language of money. Some Investments never gain profit but they make us rich. Teacher: What happened in 1809? Student: Abraham Lincoln was born. Teacher: What happened in 1819? Student: Abraham Lincoln was ten years old.

27 27 STEPS TO SMILES GIFT OF TIME One day when a businessman came back to his home from the office, his five-year-old son was waiting for him at the door. The father went inside, relaxed and had a cup of tea. The son then asked his father, Father, I would like to ask one question to you? Father: Yes son, you can ask. Son: Father, Can you tell me how much you earn in an hour? Father: How is it concerned to you? Why are you asking for these details? Son: I had a feeling to know that. Please father, tell me how much you earn in an hour? Father: If you are so eager to know then let me tell you that I earn 200 rupees per hour. Son: Oh! That s great father. Can you give me 100 rupees? Father did not like this and refused the money. He got angry on this behaviour of his son. He did not want to waste his hard earned money like this. The boy went to his room. The father went ahead and rested for some time, had dinner and watched television. When his anger vanished, he thought about his son and his dialogue that they had today. He wondered that my son don t ever ask for any money, it might be something very important.

28 28 STEPS TO SMILES So he went to his son s room. His son was reading a book in his bed. The father sat beside him and gave 100 rupees that he demanded. The son thanked him and took out few notes under his pillow. He counted the money and gave it to his father. He said, Father, here are 200 rupees for you, now can I take your one hour. The father was amazed with this and realized his duties towards his family. MORAL: Don t waste your time. It s important to share your time & love with your family. Everything can change in the blink of an eye. But do not worry, God never blinks. Laughing faces do not mean that there is absence of sorrow. But it means that they have the ability to deal with it. A genius is one who shoots at something no one else can see. Discussion is an exchange of knowledge; argument an exchange of ignorance. If you don't like something change it; if you can't change it, change the way you think about it. We CA's are really Cool... When rest of the world is busy in Celebrating "Fools Day". We celebrate New Financial Year.

29 29 STEPS TO SMILES DEFINITION OF TIME It looks Slow, When you Wait. It looks Fast, When you are Afraid. It looks Long, When you are Sad. It looks Short, When you are Happy. It looks Endless, When you are At Pain. It looks Deadly, When you are Bored. Time Can Only Be Determined By your Feelings and your Mental Condition, Not By Clocks When you move your focus from competition to contribution, life becomes celebration. Never try to defeat people, just try to win them. Relationship is not a business where you give only when you get. But it's a beautiful feeling for someone, where you like to give everything even if you get nothing. Realize that having negative feelings will just hurt you, not others. So there is no reason for you to have any negative feeling. Always remember, no one gets a sudden rise, not even the sun. It takes time to rise to the peak of success you just have to keep your efforts and be positive. Wife: I hate that beggar. Husband: Why? Wife: yesterday I gave him food, today he gave me a book "How to Cook"

30 30 STEPS TO SMILES The only thing that overcomes hard luck is hard work. We always feel we are perfect and others need correcting. It's like cleaning the mirror instead of cleaning our face. Kindness is the language which the deaf can hear and the blind can see. Death is not the greatest loss in life; the greatest loss is when relationship dies inside us when we are still alive. Chintu was flying to Chandigarh from Pune. He was allotted a middle seat but decided to take the window seat instead, which had been allotted to an old lady. The lady requested Chintu to exchange the seats and let her sit on the seat allotted to her. He refused, saying, 'I want to see the view from the window.' The old lady complained to the air hostess who requested Chintu to sit on his allotted middle seat. Chintu was adamant and bluntly refused. The air hostess went up to the co-pilot. He too came and requested, but in vain. Finally, the captain of the aircraft came. He whispered something in Chintu's ears. Chintu immediately vacated the window seat and took the middle seat. Astonished, the air hostess and the co-pilot asked the captain what he had said to Chintu. The captain replied: 'Nothing, I just told him that only the middle seats will go to Chandigarh. All others were going to Jalandhar.'

31 31 STEPS TO SMILES Do not go where the path may lead, go instead where there is no path and leave a trail. Every day starts with some expectation. But everyday ends with some experience and experience teaches us to manage expectations. Worrying does not solve tomorrow's trouble, it takes away today's peace, so do not worry for anything and keep your life moving with confidence and smile. If your vision is for year plant wheat, if your vision is for 10 years plant trees. But if your vision is for a lifetime plant relations. Successful people always have two things on their lips; smile to solve any problem and silence to avoid any problem. Trust a person to the extent that he feels guilty to cheat you and love a person to the extent that he fears to lose you. Understanding is much deeper than knowledge because there are many people who know us, but very few truly understand us. Always remember that end is not the end, in fact E.N.D is Effort Never Dies and if you get no in any answer, remember N.O. is Next Opportunity. The greatest pleasure in life is doing what people say you cannot do. Wife: I saw in my dream that you were buying a diamond ring for me Husband: I saw your dad paying the bill.

32 32 STEPS TO SMILES MARKS OF FOOTSTEPS One person died. He went to heaven and met God. God showed him his entire life and the incidents happened at various stages in his life. The man observed everything very carefully and said, GOD! You promised to stay with me in my materialistic life at world. But I have observed that there is two pair of foot marks at all places and times I have been through whereas there is only one pair of foot marks in most difficult times, when I needed you the most. Why did you leave me alone in that difficult period? God smiled and answered, Son! How could you even think that I can leave you alone in the most difficult times? That one pair of footmark is because I held you in my arms, close to my heart. MORAL: Trust and faith in god help us to over come the difficult times. Never underestimate the pain of a person because truth is that everyone is struggling and it's just that some people hide it better than others. Life is best for those who are enjoying it, difficult for those who are analyzing it and worst for those who are criticizing it, so attitude defines our lives. Rakesh: 'Broken off your engagement to Meena?' Mahesh: 'She would not have me.' Rakesh: 'You should have told her about your rich uncle in Bombay.' Mahesh: I did. She is my aunt now.'

33 33 STEPS TO SMILES Missing someone when you are alone is not affection, but thinking of someone even when you are busy is called real relation. People say, find good people and leave bad ones, but the truth is, find the good in people and ignore the bad in them, as no one is perfect. Time decides whom you will meet in life, your heart decides whom you want in life but your behaviour decides who will stay in your life. Life is perhaps the hardest school as you never know what level of class you are in, what exam you will have next and you can't copy because nobody else will have the same questions. Anybody can love a rose but it takes a great deal to love a leaf, don't love someone who is beautiful but love the one who can make your life beautiful. I don't have time to hate people who hate me, because I am too busy loving people who love me. Police wale ne carwale ko roka- "yeh suraksha week hai. Aap belt pehn kar car chala rahe hain, isliye aapko Rs 5,000 ka inaam dia jata hai. aap is inaam ka kya karoge?" car driver- "mein iss inaam se apna driving license banwaunga" pichli seat par baithi uski maa boli- "iski bat ka yakin mat karo. ye sharab pi kr kuch b bolta hai." uske papa bole- "muje pata tha ki chori ki car me hm zyada dur nhi ja payenge." Tabhi dikki se awaz ayi-"bhai hmne border par kar lia kya?

34 34 STEPS TO SMILES Trust the one who can see these three things in you, sorrow behind your smile, love behind your anger and reason behind your silence. You need power only when you want to do something harmful, otherwise love is enough to get everything done. We never know the love of our parents for us; till we have become parents! Feelings are important in our life as they come from heart, if you respond they grow, if you ignore they die, if you respect they stay forever. Life never turns the way we want but we live it the best way we can, there's no perfect life, but we can fill it with perfect moments. When time never stops for us, then why do we always wait for the right time? No time is wrong to do the right thing. One must try always to be a good finder. It is not that there is no wrong in the world but focusing on the wrong will not do any good in any situation. Always take care of three things in life, promise, love and friendship, because they don t make noise, but when they break they create silence in the life. Ek Pagal dusre se - Yaar aaj mein bus ke peeche peecha daudkar 15 rupees bacha liye. Dusra : Kya yaar, tum to bahut murkh ho, agar taxi ke peeche bhagte to 150 rupees bachta!

35 35 STEPS TO SMILES THE CARPENTER An elderly carpenter was ready to retire. He told his employer of his plans to leave the house building business and live a more leisurely life with his wife enjoying his extended family. He would miss the paycheck, but he needed to retire. The contractor was sorry to see his good worker go and asked if he could build just one more house as a personal favor. The carpenter said yes, but in time it was easy to see that his heart was not in his work. He resorted to shoddy workmanship and used inferior materials. It was an unfortunate way to end his career. When the carpenter finished his work and the builder came to inspect the house, the contractor handed the front-door key to the carpenter. "This is your house," he said, "my gift to you." What a shock! What a shame! If he had only known he was building his own house, he would have done it all so differently. Now he had to live in the home he had built none too well. Moral: Every job must be completed with an expertise. Let's spend so much time improving ourselves so that we have no time left to criticize others. Gareeb aadmi mandir ke baahar bheekh maangta hai, jab ki ameer aadmi mandir ke aandar bheekh maangta hai.

36 36 STEPS TO SMILES A good heart and a good nature are two different issues, a good heart can win many relationships, but a good nature can win many hearts. Good friends care for each other; close friends understand each other and true friends stay forever beyond words beyond time. Love and forgiveness always go together because we can't love people unless we forgive them and we can't forgive people unless love them. The most beautiful necklace a mother can wear is not gold or gems, but her child s arms around her neck. Somebody said to God, I hate life so god replied who asked you to love life, just love one person who is in your life and you will start loving life. Always have a compromising nature in your life because as the world is round, everything that you let go will definitely come back to you again. Don't get upset with people or situation. Because they are powerless without your reaction. Koi itna amir nahi hota ki wo apna bita hua kal kharid sake aur koi itna garib nahi hota ki wo apna aane wala kal na badal sake, so always be hopeful and ambitious for your Future. Don t be too honest...straight trees are cut first! A couple is sitting on the porch sipping wine. The wife says, I love you. The husband says, Is that you or the wine talking? The wife replies, It's me, talking to the wine.

37 37 STEPS TO SMILES Do you know the basic difference between God and human? God gives, gives, gives, gives and forgives and human gets, gets, gets, gets and forgets. A single harsh word spoken at the time of anger is so poisonous that it makes us to forget the hundred lovable conversations within seconds. The most beautiful thing in this world is to see your parents smiling and the best thing is to know that you are the reason behind that smile. Normal people say, success knocks your door only once but achievers say, knock the door of success, until success opens the door. Possibility or Impossibility doesn't, depend on the size of our goal but on the size of our faith, so always keep faith to make everything possible. Prabhu kahte hai udas na ho, kyonki main tere saath houn samne nahi par aaspas houn, palko ko band Kar dil se yaad karna, main aur koi nahi tera vishwas houn, so believe yourself. Most difficult to change others which we always do and most easy to change ourselves which we never try at all. Always try to prove that you are right but never attempt to prove that others are wrong. A lady calls mechanic for repairing door bell. He doesn t turns up for 4 days. Lady calls again. He replies, I m coming daily since 4 days, I press the bell but no one comes out.

38 38 STEPS TO SMILES WHAT WILL PEOPLE SAY, ABRAHAM LINCOLN! There was one man in this world, who believed in all that has been said above, and who became a lighthouse for millions of stressful people who followed him. His name was Abraham Lincoln. His resume is as follows: Age.22, failed in business. Age.23, ran for legislature and was defeated Age 24, failed again in business. Age.25, elected to legislature Age 26, sweetheart died. Age 27, had a nervous breakdown. Age 29, defeated for speaker Age 31, defeated for elector Age 34, defeated for Congress. Age 37, elected to Congress Age 39, defeated for Congress Age 46, defeated for Senate Age 47, defeated for Vice president Age 49, defeated for Senate Age 51, elected President of the USA Abraham Lincoln did not bother what people said about him when he failed. Even when he became the President, people still criticized him but instead of becoming stressful, he expressed this deathless line: No man is good enough to be President but someone has to be. MORAL: Prove your worth and don t get concerned about what people say.

39 39 STEPS TO SMILES We spend our days waiting for the ideal path to appear in front of us, but what we forget is that paths are made by walking not by waiting. Always try your best to get whatever you like and love otherwise you will be forced to like whatever you get. Never get upset if you take more time to get success than others remember a pyramid takes more time to build than an ordinary building. The best inspiring music in the world is your own heartbeat, it gives an assurance that you will survive even when the whole world leaves you alone. No one has ever won a game of chess by moving forward alone, sometimes you have to move backward to get a better step forward. Don't expect anything in life, expectations hurt a lot. When you don't expect, every moment is a surprise and every surprise brings you happiness. Always keep hoping for good, as the famous Japanese thought says keep a green tree in your heart, the birds will automatically come. Beauty just gets attention but personality captures the heart. Employee-Sir, meri patni mere saath baahar jaana chahti hai chhutti chahiye. Boss-Nahin milegi. Employee-Shukriya sir, jaanta tha musibat ke waqt aap hi kaam aayenge!

40 40 STEPS TO SMILES Never get attached to any one because attachments always lead to expectations and expectations leads to disappointments. When time is never ready to wait for us, then why do we wait for the right time? No time is wrong to do the right thing. What looks to be nothing finally that becomes everything. And what is everything suddenly changes to nothing, that's life, learn to live and live to learn. Sometimes we feel all doors are closed in our life. But all the closed doors may not be locked, they may be waiting for your knock. Comparison is the best way to judge your progress. But, don't compare with others, just compare your yesterday with your today. Be selective with whom you want to share your problems because there are only a few who care, others are just curious. Two things define success in life. The way you manage when you have nothing. The way you behave when you have everything. Rich man: I have cars, tourist bungalow, servants, farmhouse. What do you have? Poor guy: I have a son whose girlfriend is your daughter.

41 41 STEPS TO SMILES WISH OF A MARRIED COUPLE! A married couple, both 60 years old, was celebrating their 35th anniversary. During their party, a fairy appeared to congratulate them and grant them each one a wish. The wife wanted to travel around the world. The fairy waved her wand and poof -- the wife had tickets in her hand for a world cruise. Next, the fairy asked the husband what he wanted. He said, "I wish I had a wife 30 years younger than me." So the fairy picked up her wand and poof -- the husband was 90. Hope is one of God's greatest gifts to all of us because it's the magic that inspires us to keep trying, learning, loving and living. The importance of good friends in our life is like the importance of our heart beats. Though they are not loud but they silently support our life. The three simple tips to play safe in life (i) Don't promise when you are happy. (ii) Don't reply when you are angry. (iii) Don't decide when you are sad. Chintu: Yesterday the police arrested me for tampering with the ATM. Mintu: What did you do? Chintu: It asked me to enter the PIN and I inserted a safety pin.

42 42 STEPS TO SMILES JUDGE YOURSELF! Once upon a time there was a painter who had just completed his course. He took 3 days and painted beautiful scenery. He wanted the opinion of people about his calibre and painting skills. He put his creation at a busy street-crossing. And just down below a board which read -"I have painted this piece. Since I'm new to this profession I might have committed some mistakes in my strokes etc. Please put a cross wherever you see a mistake." While he came back in the evening to collect his painting he was completely shattered to see that whole canvass was filled with Xs (crosses) and some people had even written their comments on the painting. Disheartened and broken completely he ran to his master's place and burst into tears. This young artist was breathing heavily and master heard him saying "I'm useless and if this is what I have learnt to paint I'm not worth becoming a painter. People have rejected me completely. I feel like dying" Master smiled and suggested "My Son, I will prove that you are a great artist and have learnt flawless painting. Do as I say without questioning it. It will work." Young artist reluctantly agreed and two days later early morning he presented a replica of his earlier painting to his master. Master took that gracefully and smiled.

43 43 STEPS TO SMILES "Come with me." master said. They reached the same street-square early morning and displayed the same painting exactly at the same place. Now master took out another board which read -"Gentlemen, I have painted this piece. Since I'm new to this profession I might have committed some mistakes in my strokes etc. I have put a box with colors and brushes just below. Please do a favor. If you see a mistake, kindly pick up the brush and correct it." Master and disciple walked back home. They both visited the place same evening. Young painter was surprised to see that actually there was not a single correction done so far. Next day again they visited and found painting remained untouched. They say the painting was kept there for a month for no correction came in! MORAL It is easier to criticize, but difficult to improve! So don't get carried away or judge yourself by someone else s criticism and feel depressed... Your life's happiness depends on the quality of your thoughts, but the quality of your thoughts depends on the people you meet in your life. Anger is false show of strength by a weak person, while politeness and cool mind reflects dignity and strength of a strong person. Don't be happy for specific reason because that happiness ends with that reason; try to be happy without reason and you will be happy forever.

44 44 STEPS TO SMILES Everybody knows how to build a beautiful house, but only a few know how to live beautifully in the house. Perfection is not achieved completely by anyone in this world but if you keep chasing perfection somewhere on the way you may catch excellence... A man lying on his deathbed called for his lawyer, his doctor and his pastor. "I am going to die tonight, and I want to prove that when you go to heaven you can take it all with you. So to my three most trusted friends, you three of course, I am leaving 50,000 dollars in these envelopes. When I die you must come to my funeral and put the envelopes in my coffin with me." The man handed the three men identical envelopes. A day later they each received news that the old man had died. So each knew they must go to his funeral and fulfill his death wish. Standing over the coffin one week later the pastor confessed, "I can't hide what I've done. I took 10,000 dollars from the envelope because the church needed to be painted." Then as he did so the doctor also started to fidget then finally confessed I took 30,000 dollars from my envelope because the hospital needed a new wing." Ten the lawyer said plainly You bunch of crooks! I wrote him a cheque for the full amount!"

45 45 STEPS TO SMILES Everything is easy when you are crazy about it and nothing is easy when you are lazy about it. Feelings are important in our life, as they come from heart. If you respond they grow, if you ignore they die. But if you respect, they stay forever. Normality is essence of life, if we become too emotional, it's hard to lead life and if we become too practical; it's tough to respect relations. We love ourself even after making so many mistakes, then how can we hate others for their small mistakes? So make forgiving a habit. The revenge may sometimes give temporary satisfaction to your ego, but the joy induced by forgiving will last forever. A successful relation does not depend on how good understanding we have, but it depends on how better we avoid misunderstanding. Adjustment with right people is always better than argument with wrong people as the meaningful silence is always better than meaningless words. Don't try to have too much of relations in your life. Just try to have too much of life in your relations. One man said to another, My wife died yesterday. I'm trying to cry but tears are not coming out, what to do? The other man said No Problem. Just Imagine she Came Back.

46 46 STEPS TO SMILES Don't run away from problems because problems give dual benefits. One, you can know how to solve that and second how to avoid it in future. Behaviour is greater than knowledge because there are many situations where our knowledge may fail, but our behaviour can handle that very well. You are great if you can find yours faults, greater if you can remove/reduce them but you are the greatest if you accept and love others with their faults. Forgiveness is an example of great revenge, tolerance is an example of great power and politeness is an example of great heart. A few people come into your life as blessings, while others come into your life as lessons. Victory is not the property of brilliants. It is the crown for those who bend themselves in front of hard work, honesty and confidence. Life has no blessing like a prudent friend Cleverness is when we believe only half of what we hear and brilliance is when we know which half to believe. A man asks a trainer in the gym: "I want to impress that beautiful girl, which machine should I use? The trainer replied; Use the ATM outside the gym!!!"