Damascus: At least 250 civilians have been killed by shelling and air strikes in Syria's Eastern Ghouta in the past 48 hours, the UK-based Syrian Observatory for Human Rights (SOHR) said Tuesday.

 The death toll included 58 children and 42 women, the group said in what was termed as the deadliest attack in the city in the last few years.

 More than 100 were killed and another 1,200 people were wounded by the Syrian regime shelling and air strikes on Monday on the besieged Damascus suburb, the rebel-held town of Hamouria, the CNN said.

 The SOHR activists and residents described it as "being under constant bombardment". The rights group said at least 106 of the civilian deaths took place on Tuesday.

 The monitoring group said the death toll is the highest since the 2013 alleged chemical attack on Eastern Ghouta, which activists say killed approximately 1,400 people.

 "These are the worst days of our lives in Ghouta," Eastern Ghouta hospital director and pediatrician Amani Ballour said. "We in Ghouta have been getting hit by air strikes for more than five years and this is not new to us ... but we have never seen anything like this escalation."

 Various Islamic rebel groups control Eastern Ghouta, including the Al Qaeda-linked Hayat Tahrir al-Sham, which was previously known as Jabhat al Nusra before renouncing its ties to Al Qaeda.

 Doctors said medics were working round the clock treating hundreds of injured people. Several medical facilities in Eastern Ghouta were reported to have been struck on Monday, the CNN report said.

 Medical supplies were already in short after years-long siege of the area that began in 2012.

 Now, Syrian regime forces are accelerating their offensive against the suburb, one of the last rebel-controlled areas in the country.

 "I can tell you that the situation is very catastrophic ... there were four hospitals that were destroyed...," said Fares Ouraiba, a doctor from the Damascus suburb. He said most of the dead were women and children.

 Besides, 13 more people were killed and 77 others wounded when militants in Eastern Ghouta fired 114 rocket and mortar rounds on several neighbourhoods here on Tuesday, said Syria state-run SANA news, citing police.

 SANA added that the Syrian army responded to the attacks with "precise strikes", destroying rocket launchers and fortified positions used by the armed groups.  

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New Delhi (PTI): A PIL filed in the Supreme Court on Thursday sought to scrap the TDS system calling it "arbitrary and irrational" and violative of various fundamental rights, including equality.

The PIL challenged the tax deducted at source or TDS framework under the Income Tax Act, which mandates the deduction of tax at the time of payment by the payer and its deposit with the income tax department. The deducted amount is adjusted against the payee's tax liability.

The plea filed by lawyer Ashwini Upadhyay through advocate Ashwani Dubey, made the Centre, ministry of law and justice, law commission, and NITI Aayog as parties.

It sought a direction to "declare the TDS system manifestly arbitrary, irrational and against Articles 14 (right to equality), 19 (right to practice profession) and 21 (right to life and personal liberty) of the Constitution, hence void and inoperative".

The plea further sought directions to the NITI Ayog to consider contentions raised in the plea and suggest necessary changes in TDS system.

It said the law commission should examine the legality of the TDS system and prepare a report within three months.

The TDS system imposes significant administrative and financial burdens on taxpayers tasked with compliance which include managing complex rules, issuing TDS certificates, filing returns, and defending against penalties for inadvertent errors, argued the plea.

Assessees often incur substantial expenses, ranging from salaries of compliance staff to professional fees for tax consultants, without receiving compensation, it said.

The plea said the system violated Article 14 (equality before the law) by disproportionately burdening economically weaker sections and small earners who lack the capacity to navigate its technical requirements.

Referring to Article 23, it said the imposition of tax collection duties on private citizens amounted to forced labour.

The TDS system was stated to adversely affect individuals below the taxable income threshold, as tax was deducted at source irrespective of their liability.

"The regulatory and procedural framework surrounding TDS is excessively technical, often requiring specialised legal and financial expertise, which most assessees lack. The result is an unjust shifting of sovereign responsibilities from the government to private citizens without adequate compensation, resources, or legal safeguards," it said.