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Punctuality is all about personal time management and has the control over how long which has been allocated to those things. Punctuality is probably the foremost pillars of discipline. One who is punctual can often be called as an organised person. Few people are born punctual and people are not made punctual. It should not end up as much as the youngsters to make themselves punctual. Parents should always make your children view the value of punctuality since it is an essential pre-requisite that can help us throughout our everyday life. Like everything else, punctuality also develops with practice. The more somebody efforts to be punctual, greater the person understands the valuation on time. Section 110.6 of the Income Tax Act (ITA) allows 750,000 tax-free capital gains to people. This exemption is valid for that gain available for sale of shares of small enterprise i.e. "qualified small business corporation share", as defined by ITA S.110.6(1) to be considered as such, the business has got to meet several criteria: There are more uses of air cooled heat exchangers, like the upstream production, refineries and petro-chemical facilities. It can also be employed on situations rich in temperature, high pressure, corrosive fluids and environments. Moreover, air coolers could possibly be equipped and found in oil and coal refineries; compressor stations for gas pipelines; subsurface gas storage facilities; plants producing polychlorvinyl, polyethylene, glass fiber, biplastic; caustic soda plants; by-product coke plants and ammonia transportation and handling plants.