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Defence Defence National International Industry. Company Corporate Trends Deals. International Business World News. Market Watch. Pinterest Reddit. ET Online. ThinkStock Photos. India is the second biggest hub for startups in the world in terms of number of businesses. While the Narendra Modi government has the stated aim of promoting entrepreneurship in the country, the startup sector is now smarting under tax scrutiny which it says is unnecessary and harmful for its financial health.
Angel tax , levied on angel investment in startups, has been in news recently for tax notices slapped on a large number of startups and the the sector demanding remedies. What is angel tax?
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Angel tax is a term used to refer to the income tax payable on capital raised by unlisted companies via issue of shares where the share price is seen in excess of the fair market value of the shares sold. The excess realisation is treated as income and taxed accordingly. The New Church denominations that arose from the writings of theologian Emanuel Swedenborg have distinct ideas about angels and the spiritual world in which they dwell. Adherents believe that all angels are in human form with a spiritual body, and are not just minds without form.
Such a society of angels can appear as one angel as a whole.
All angels originate from the human race, and there is not one angel in heaven who first did not live in a material body. However each angel will enter a service according to the use that they had performed in their earthly life. While living in one's body an individual has conjunction with heaven through the angels,  and with each person, there are at least two evil spirits and two angels. The Latter Day Saint movement views angels as the messengers of God.
They are sent to mankind to deliver messages, minister to humanity, teach doctrines of salvation, call mankind to repentance, give priesthood keys, save individuals in perilous times, and guide humankind. Latter Day Saints believe that angels either are the spirits of humans who are deceased or who have yet to be born , or are humans who have been resurrected or translated and have physical bodies of flesh and bones,  and accordingly Joseph Smith taught that "there are no angels who minister to this earth but those that do belong or have belonged to it.
Smith described his first angelic encounter in the following manner: . While I was thus in the act of calling upon God, I discovered a light appearing in my room, which continued to increase until the room was lighter than at noonday, when immediately a personage appeared at my bedside, standing in the air, for his feet did not touch the floor.
He had on a loose robe of most exquisite whiteness.
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It was a whiteness beyond anything earthly I had ever seen; nor do I believe that any earthly thing could be made to appear so exceedingly white and brilliant Not only was his robe exceedingly white, but his whole person was glorious beyond description, and his countenance truly like lightning. The room was exceedingly light, but not so very bright as immediately around his person. When I first looked upon him, I was afraid; but the fear soon left me.
Most angelic visitations in the early Latter Day Saint movement were witnessed by Smith and Oliver Cowdery , who both said prior to the establishment of the church in they had been visited by the prophet Moroni , John the Baptist , and the apostles Peter , James , and John. Later, after the dedication of the Kirtland Temple , Smith and Cowdery said they had been visited by Jesus , and subsequently by Moses , Elias, and Elijah. Others who said they received a visit by an angel include the other two of the Three Witnesses : David Whitmer and Martin Harris.
Many other Latter Day Saints, both in the early and modern church, have said they had seen angels, although Smith posited that, except in extenuating circumstances such as the restoration , mortals teach mortals, spirits teach spirits, and resurrected beings teach other resurrected beings. Belief in angels is fundamental to Islam. Unlike their Hebrew counterpart, the term is exclusively used for heavenly spirits of the divine world, but not for human messengers. The Quran refers to both angelic and human messengers as "rasul" instead. The Quran is the principal source for the Islamic concept of angels.
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In hadith literature, angels are often assigned to only one specific phenomena. In Islam, just like in Judaism and Christianity, angels are often represented in anthropomorphic forms combined with supernatural images, such as wings, being of great size or wearing heavenly articles. Although believing in angels remain one of Six Articles of Faith in Islam , one can not find a dogmatic angelology in Islamic tradition. Despite this, scholars had discussed the role of angels from specific canonical events, such as the Mi'raj , and Quranic verses.
Even if they are not in focus, they have been featured in folklore, philosophy debates and systematic theology. While in classical Islam , widespread notions were accepted as canonical, there is a tendecy in contemporary scholarship to reject much material about angels, like calling the Angel of Death by the name Azra'il. Ibn Sina , who drew upon the Neo-Platonistic emanation cosmology of Al-Farabi , developed an angelological hierarchy of Intellects, which are created by " the One ".
Therefore, the first creation by God was the supreme archangel followed by other archangels, who are identified with lower Intellects. From these Intellects again, emanated lower angels or "moving spheres", from which in turn, emanated other Intellects until it reaches the Intellect, which reigns over the souls. The tenth Intellect is responsible for bringing material forms into being and illuminating the minds.
In Folk Islam , individual angels may be evoked in exorcism rites , whose names are engraved in talismans or amulets. Some modern scholars have emphasized a metaphorical reinterpretation of the concept of angels. In Zoroastrianism there are different angel-like figures. For example, each person has one guardian angel , called Fravashi.
They patronize human beings and other creatures, and also manifest God's energy. The Amesha Spentas have often been regarded as angels, although there is no direct reference to them conveying messages,  but are rather emanations of Ahura Mazda "Wise Lord", God ; they initially appeared in an abstract fashion and then later became personalized, associated with diverse aspects of the divine creation.
In the commentaries of Proclus 4th century on the Timaeus of Plato , Proclus uses the terminology of "angelic" aggelikos and "angel" aggelos in relation to metaphysical beings. According to Aristotle , just as there is a Prime Mover ,  so, too, must there be spiritual secondary movers. However, Sikhism has never had a literal system of angels, preferring guidance without explicit appeal to supernatural orders or beings.
According to the Kabbalah as described by the Golden Dawn there are ten archangels , each commanding one of the choir of angels and corresponding to one of the Sephirot. It is similar to the Jewish angelic hierarchy. In the teachings of the Theosophical Society, Devas are regarded as living either in the atmospheres of the planets of the solar system Planetary Angels or inside the Sun Solar Angels and they help to guide the operation of the processes of nature such as the process of evolution and the growth of plants ; their appearance is reputedly like colored flames about the size of a human.
It is believed by Theosophists that devas can be observed when the third eye is activated. Some but not most devas originally incarnated as human beings.
It is believed by Theosophists that nature spirits , elementals gnomes , undines , sylphs , and salamanders , and fairies also can be observed when the third eye is activated. It is asserted by Theosophists that all of the above-mentioned beings possess etheric bodies that are composed of etheric matter , a type of matter finer and more pure that is composed of smaller particles than ordinary physical plane matter.
The Brahma Kumaris uses the term "angel" to refer to a perfect, or complete state of the human being, which they believe can be attained through a connection with God. I raised my hand another time, and bared one of Her breasts that had been hidden beneath Her gown. Then the firmament was illumined by the radiance of its light, contingent beings were made resplendent by its appearance and effulgence, and by its rays infinite numbers of suns dawned forth, as though they trekked through heavens that were without beginning or end.
I became bewildered at the pen of God's handiwork, and at what it had inscribed upon Her temple. It was as though She had appeared with a body of light in the forms of the spirit, as though She moved upon the earth of essence in the substance of manifestation. I noticed that the houris had poked their heads out of their rooms and were suspended in the air above Her. They grew perplexed at Her appearance and Her beauty, and were entranced by the raptures of Her song. Praise be to Her creator, fashioner, and maker--to the one Who made Her manifest.
Then she nearly swooned within herself, and with all her being she sought to inhale My fragrance. She opened Her lips, and the rays of light dawned forth from Her teeth, as though the pearls of the cause had appeared from Her treasures and Her shells. The Satanic Temple heavily promotes what it calls "literary Satanism", the idea of Satan and fallen angels as literary figures and metaphors.
In particular, the novel Revolt of the Angels by Anatole France is seen as an example of this tradition. In it, a guardian angel by the name Arcade organizes a revolt against Heaven after learning about science. According to mainstream Christian theology, angels are wholly spiritual beings and therefore do not eat, excrete or have sex, and have no gender.
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Although their different roles, such as warriors for some archangels, may suggest a human gender, Christian artists were careful not to given them specific gender attributes, at least until the 19th century, when some acquire breasts for example. In an address during a General Audience of 6 August , entitled "Angels participate in the history of salvation", Pope John Paul II explained that "[T]he angels have no 'body' even if, in particular circumstances, they reveal themselves under visible forms because of their mission for the good of people.
However, while cherubim and seraphim have wings in the Bible, no angel is mentioned as having wings.
In that same period, representations of angels on sarcophagi , lamps and reliquaries also show them without wings,  as for example the angel in the Sacrifice of Isaac scene in the Sarcophagus of Junius Bassus although the side view of the Sarcophagus shows winged angelic figures. They often appear in the pendentives of church domes or semi-domes.
Prior to the Judeo-Christian tradition, in the Greek world the goddess Nike and the gods Eros and Thanatos were also depicted in human-like form with wings. Saint John Chrysostom explained the significance of angels' wings:. They manifest a nature's sublimity.
That is why Gabriel is represented with wings. Not that angels have wings, but that you may know that they leave the heights and the most elevated dwelling to approach human nature. Accordingly, the wings attributed to these powers have no other meaning than to indicate the sublimity of their nature. Angels are typically depicted in Mormon art as having no wings based on a quote from Joseph Smith "An angel of God never has wings".
In terms of their clothing, angels, especially the Archangel Michael, were depicted as military-style agents of God and came to be shown wearing Late Antique military uniform. This uniform could be the normal military dress, with a tunic to about the knees, an armour breastplate and pteruges , but was often the specific dress of the bodyguard of the Byzantine Emperor , with a long tunic and the loros , the long gold and jewelled pallium restricted to the Imperial family and their closest guards.
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