MY 100TH ARTICLE ON TAXTMI: MASTER THE MOBILE BEFORE IT MASTERS YOU

A Thought for Our Times

We are living in an age where the mobile phone has become almost an extension of the human hand, and the internet has become a second memory of the human mind. On the occasion of my 100th article on the Tax well-known and time-tested TMI portal, I thought it appropriate to write on a subject that concerns almost everyone, irrespective of age, profession, or status. After writing mainly on direct and indirect taxes, particularly GST, I felt that this milestone article should carry a motivational message for healthy living, balanced thinking and disciplined use of digital technology.

From morning to night, from home to office, from study to shopping, from banking to entertainment, and from personal communication to professional research, digital technology has entered almost every corner of our lives. It has made the impossible possible, the distant near, and the slow fast. In many ways, it has blessed human life with speed, convenience and knowledge.

Yet, every blessing needs discipline. Fire cooks our food, but uncontrolled fire can burn the house. Water sustains life, but uncontrolled water can cause destruction. In the same manner, digital technology is a great servant but a dangerous master. The purpose of this article is not to condemn technology. The purpose is to understand its proper place in our lives, appreciate its benefits, recognise its dangers, and adopt a balanced approach so that technology improves our lives rather than controlling them.

Digital Connectivity: A Great Blessing of Modern Life

In my humble opinion, digital connectivity is one of the greatest blessings of modern life, provided it is used with wisdom and restraint. It has brought speed, convenience and accessibility to the common person. Tasks that previously required travel, waiting, physical presence, and repeated follow-up can now be completed in seconds or minutes. A person sitting in a small town can access knowledge, services and opportunities which were once available only in big cities.

Mobile phones, the internet, online portals, and digital platforms have changed the way we learn, work, communicate, and manage our daily responsibilities. They have reduced distance and increased access. They have saved time and resources. They have made many services transparent and traceable. They have empowered citizens, professionals, students, businessmen and senior citizens in a very meaningful way.

Real-Time Knowledge: A Boon for Professionals

For professionals, especially those connected with taxation, law, accounts, finance and business, digital technology has opened a new world of knowledge. Developments in these fields take place almost every day. Judgments are delivered, notifications are issued, circulars are released, clarifications are published, and amendments are made. Earlier, one had to wait for printed journals, books, seminars or personal discussions to know about important developments. Today, the latest judicial pronouncement of the Supreme Court, a High Court, a Tribunal or an Authority can be accessed almost immediately.

This real-time access to knowledge is a great advantage. It helps professionals stay up to date, provide timely advice, write informed articles, and serve society better. I can say from my own experience that digital connectivity has played a very important role in my post-retirement writing journey. After my retirement from a leading, well-reputed C.A. office on the evening of 01.02.2026, which was also the day the Union Budget was presented, I began submitting articles to the trustworthy Tax TMI portal with the assistance and guidance of Madam Deepa Bakshi of the TMI Portal. My articles started getting published from 09.02.2026. Within a short period, a large number of articles have been published, most of them on direct and indirect taxes, particularly GST. Many of these articles were based on the latest judicial pronouncements and were of considerable length. Such speed, consistency and reach would not have been possible without digital access to legal materials, statutory provisions, professional platforms and readers.

Saving Time, Energy and Resources

Another great advantage of digital technology is the optimum utilisation of time and resources. Earlier, a person had to physically visit a bank branch for many routine transactions. One had to travel, stand in a queue, fill forms and wait for service. Now, banking transactions, fund transfers, account statements, and many other financial activities can be completed from home or the office. Similarly, utility bills, insurance premiums, taxes and other payments can be made digitally without physical movement.

This is not merely a matter of convenience. It saves fuel, paper, manpower, travel time and physical effort. It is particularly useful for senior citizens, busy professionals, persons with health limitations and those living in remote areas. When used properly, digital technology helps us devote our saved time to better purposes such as study, writing, family, health, self-improvement and social contribution.

Digital Platforms and Wider Reach

Digital platforms have also given a wider voice to writers, professionals and thinkers. Earlier, the reach of a written article was limited by print circulation and physical distribution. Today, a well-written article can reach readers across cities, states and even countries within a very short time. A professional thought, a legal analysis, a motivational message or a public-interest concern can be shared with a large audience through online portals.

This is a powerful development. It allows knowledge to travel faster. It enables interaction between writers and readers. It encourages continuous learning. It also gives retired professionals, senior citizens and experienced persons an opportunity to continue contributing to society. In this sense, digital technology can convert experience into public service.

The Other Side of the Picture

However, this is not the complete picture. Every useful instrument becomes harmful when used without discipline. The same mobile phone, which helps us learn, bank, write, communicate, and save time, can also become a source of distraction, stress, laziness, anxiety, and ill health. The problem is not technology itself. The problem is the excessive, careless and uncontrolled use of technology.

Unfortunately, many people are not using mobile phones sensibly. Rather, in many cases, mobile phones have started using the users. What was meant to be an instrument of convenience has become an instrument of compulsion. What was meant to save time has started consuming time. What was meant to connect people has sometimes begun to disconnect them from real life.

When the Day Begins with the Screen

One of the unhealthiest habits of modern life is checking the mobile phone immediately after waking up. Many people begin their day with messages, missed calls, social media updates, news alerts and forwarded content. Before prayer, before silence, before a glass of water, before looking at the morning sky, and before greeting family members, the hand moves towards the phone.

This is not a healthy beginning of the day. The first hour of the morning has a deep influence on the mind. If the day begins with noise, hurry and scattered information, the mind becomes restless from the beginning. A peaceful morning, on the other hand, can provide clarity, energy, and balance for the rest of the day.

Mental Restlessness and Loss of Concentration

The human mind needs silence, empty space and rest. It cannot remain continuously exposed to information, opinions, images, news, advertisements, arguments and entertainment. When the mind is constantly loaded with digital content, it becomes restless. The person may feel mentally tired even without doing serious physical work.

Excessive mobile use weakens concentration. A person who checks the phone again and again finds it difficult to read deeply, think clearly or work patiently. This is a serious concern for professionals and students. Understanding a complex judgment, writing a detailed article, preparing a legal note, studying a provision or analysing a business issue requires steady attention. Constant notifications break that attention into pieces.

Sleep: The Silent Casualty

Sleep is one of the greatest medicines for the body and mind. Unfortunately, sleep has become a silent casualty of digital overuse. Many people continue using mobile phones late at night. They watch videos, read messages, browse social media, or check the news when their bodies actually need rest. The screen's light and the mental stimulation from digital content disrupt sleep.

Poor sleep affects the next day. It reduces energy, weakens memory, increases irritation and affects decision-making. A person who does not sleep properly cannot remain healthy, peaceful and productive for long. No digital entertainment is more valuable than sound sleep.

Impact on Physical Health

The body also pays the price of excessive screen use. Long hours on mobile phones affect the eyes. Dryness, strain, headache and blurred vision have become common complaints. Constant neck bending while looking at the screen affects posture. The shoulders stiffen, the back weakens, and the body becomes inactive.

Digital convenience has reduced physical movement. Earlier, people had to walk, travel and move for many activities. Now, because many tasks can be done through the phone, the body remains seated for long periods. Convenience has increased, but movement has decreased. This is dangerous because the human body is made for movement. A healthy mind cannot live happily in a neglected body.

Family Time Under Pressure

Digital overuse also affects family life. In many homes, family members sit together physically but remain mentally absent. The dining table, which should be a place of conversation and affection, falls silent because everyone is busy with their screens. Children observe elders and copy their habits. If parents and elders constantly use their phones, it becomes difficult to advise children to reduce their screen time.

Real relationships need attention. When a person sitting in front of us does not receive our attention because our eyes are on the mobile phone, the relationship slowly loses warmth. Digital connection with distant people should not come at the cost of emotional disconnection from those living with us.

The Trap of Comparison and Emotional Disturbance

Social media often creates unnecessary comparisons. People see the achievements, celebrations, travel, possessions, and success of others and start to feel that their own lives are incomplete. But what is displayed on digital platforms is usually a selected and polished part of life, not the full truth. Every person has struggles, worries and limitations, but these are rarely shown.

Constant comparison can create dissatisfaction and emotional disturbance. A person may forget his own blessings while watching the edited happiness of others. Therefore, it is necessary to use social media with maturity and not let it determine our sense of self-worth.

Always Available, Always Tired

Digital technology has also created a new pressure in professional life. Earlier, office work had some boundaries. Now, messages and calls can come at any time. Clients, colleagues and others may expect immediate replies. This creates a feeling that one must always be available.

Such constant availability is not healthy. Human beings need time for work, rest, family, reading, exercise and silence. If every moment is captured by digital demands, life becomes mechanical. Availability should not become slavery. Responsiveness is good, but continuous disturbance is harmful.

The Real Meaning of Digital Detox

Digital detox does not mean rejecting technology. It does not mean going back to the old world or becoming anti-modern. It simply means using technology with discipline and wisdom. It means deciding when to use the phone, why to use it, and when to keep it away. It means becoming the master of the device rather than its servant.

The question is not whether we should use digital technology. Certainly, we should use it. The real question is whether we are using it purposefully. Time spent on learning, research, writing, banking, payments and meaningful communication is productive. Time lost in mindless scrolling, unnecessary forwarding, repeated checking and purposeless entertainment is harmful.

Small Habits for a Better Digital Life

A healthy digital life begins with small habits. The first hour of the morning should not be surrendered to the phone. It should be used for prayer, silence, walking, breathing, reading, planning or peaceful conversation. Similarly, the phone should be kept away some time before sleep. Meals should be taken without screen distraction. Family conversations should receive full attention. Important work should be done in uninterrupted time. Physical exercise should be made a daily priority.

These habits may appear small, but their effect is large. They restore peace to the mind, movement to the body, warmth to relationships and depth to work. The time saved by technology should be invested in health, family, learning, service and inner growth.

Technology with Wisdom: The Balanced Path

The balanced path is to neither reject technology nor surrender to it. A wise person will use digital tools for knowledge, convenience, communication, professional growth and public good. At the same time, he will protect his sleep, health, family time, mental peace and inner freedom. He will allow technology to sit in his pocket, but not on the throne of his mind.

Digital technology is a wonderful servant. It can educate us, connect us, save our time and support our work. But if we use it without restraint, it can steal our time, disturb our mind, weaken our body and reduce the quality of our relationships. Therefore, the need of the hour is not digital rejection, but digital discipline.

Let Technology Serve Life, Not Rule It

In conclusion, digital connectivity is a blessing when used with discipline, but it becomes a silent enemy when used without self-control. There is nothing bad about the use of digital technology. On the contrary, it is one of the most useful gifts of modern civilisation. The only requirement is that we should use it appropriately, judiciously and purposefully, so that its advantages outweigh its disadvantages. Let us use technology for knowledge, service, convenience and progress, but let us not allow it to disturb our sleep, health, family life, mental peace and inner freedom.

Let the phone remain a helpful companion, not a demanding master. Let the screen open the window of knowledge, not close the door of life. Let us remain digitally connected, but also mentally peaceful, physically active, emotionally balanced and spiritually aware.

A small thought may be remembered:

Use the screen with wisdom, let not your peace depart;
Let technology serve your life, but never rule your heart.

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CA. RAJ JAGGI