Sri Lanka new Income Tax

Note on Assessments under the New Tax Bill

Section 163 of the old Act gives power to the assessor to issue assessments. Assessor can accept or reject the return. Assessor is empowered to estimate the income of the taxpayer. Assessor can issue additional assessments. In the old Act an assessment is a change and a demand to the taxpayer.

The word assessment, is used in the new bill in a different context, it is used here to identify the action of contifying the quantum of tax payable by a taxpayer.

In the new bill there are four types of assessments. Self assessment, default assessment, advance assessment and amended or additional assessment.

Self Assessment: Submiting of a completed tax return. When a tax return is filled this will be the Original Assessment.

Default Assessment: Taxpayer failed to submit a tax return. Commissioner General issues an assessment.

Advance Assessment: Assessment issued before filling of a return. This type was non-existent in the existing Act, accept in the case when a person is about to leave the country.

Amended or Additional Assessments: This is when changes need to be made to the above three assessments. What is notable here is section 135(1)(b) is there to rectify very evident mistakes of the return. Commissioner General need evidence to assess, a hunch is not sufficient. Under the present Act assessments can be issued on hunches or if a reason can be given - which is very different from having evidence.
"Your gross profit is not sufficient", "declared income insufficient", may be reasons to reject a return but those are not evidence, to issue an additional assessment. Suppose evidence is available with the Commissioner General of an undisclosed asset, this can be a reason for a blanket assessment, under the present Act and onus of proving it wrong will rest on the taxpayer, but it is not evidence that income declared in the return is wrong, there can be other reasons. Commissioner General will need to call further returns from taxpayer and arrive at a definite conclusion, with evidence, that the undisclosed asset was acquired by undisclosed income not declared in the return. Having material evidence goes beyond having a reason.

More work for the Inland Revenue and less headaches for the taxpayer. When the system is loose taxpayers will suffer in the hands of tax officials, resulting lucrative business for tax consultants.

The difference between gross neglect and simple negligent can be can be explained like this. An accounting error in the tax return by a lay person compared to the same mistake made in a company tax return by the professional account, responsible to fill it.
Willful neglect is when an error is made in a tax return purposely knowing well that wrong entry is being made.

This way issuing an assessment under 135(2)(a) will be extremely difficult. Inland Revenue needs to do lot of work before assessing, no loose assessments in the future. Further, currently when a return is rejected, the onus of proving it  correct rests on the taxpayer-to help the taxpayer, reasons for rejecting the return will be given by the Assessor. With the current bill Inland Revenue will have to prove, fraud, gross or willful neglect.

There is a logic behind drafting the act in these lines. Sri Lanka never moved genuinely from official assessment system to self-assessment. All along the provisions to impose assessments was included in our tax statutes. But collection of tax from this is a mere 3 percent or even lower. The officers manage to fudge the system by forcing tax payers to agree even self assessed, as charge payments. Inland Revenue officers have became arrogant in issuing assessments, this made most of the willing taxpayers shy in becoming registered in the system. I know personally a case where a person willing to pay tax on rent income was asked to produce the rent agreemvent instead of accepting payment.

Excessive workload of tax officials will be greatly reduced when they do not need to check, each and every tax return. 135(2)(a) -fraud or gross or willful neglect, is sufficient to prevent largescale tax evasion. Section 135(1) is sufficient to rectify mistakes in the return. Inland Revenue should concentrate on self assessment and help taxpayers filling the return correctly, instead of finding mistakes after the return is submitted. There will be defiantly an increased tax collection.
Public, specially Sri Lankans  detest going to police, courts and Inland Revenue, for good reasons. The new bill has greatly reduce official powers of inland revenue officers in summoning taxpayers at will for interviews.
Section 106(13) of the Inland Revenue Act empowers the assessor to summon the taxpayer for an interview to scrutinize his income. This inconvenience the taxpayer greatly. He has to put leave, find transport, find parking and pay for the consultant- most of time more than the tax due.
However section 106(14) where commissioner general can summon a person is retained in the new bill by section 123(1). By this section commissioner general can summon a taxpayer, but the difference is the notice will specify the subject matter and examination is limited to that subject matter.
Even in a hearing of an appeal taxpayer harassment and cost is made minimal.
In the old Act under section 163(7)  "..inquiry to be made by an Assessor..", where taxpayer needs to be present and needs to have a paid consultant. Then section 163(9) "Every appellant shall attend before the Commissioner General... In person or by authorised representative...If he considers that personal attendance of the appellant is necessary for the determination of the appeal, require the appellant shall attend in person...If the appellant or the authorised representative fails to attend...may dismiss the appeal"
In the new bill - wording here is not appeal but "administrative review", the Commissioner General and Assessor hearing is brought together, section 139(5)"The Commissioner General shall consider the taxpayers request and notify the taxpayer in writing..". However the taxpayer is given the option to give evidence to support the appeal, section 139(7)"Where the Commissioner General hears the evidence of a taxpayer or any other person...". The taxpayer need not be present in Inland Revenue for the appeal, his written request is sufficient.
Section 140 allows to appeal to the Tax Appeals Commission against the administrative review. Section 140(4) can compel taxpayer to provide security for payment of tax. If this override compulsory 25% security of section 7 of Tax Appeals Commission Act, this also will lessen the taxpayer burden.
Though section 141 of the bill states that the burden of proof rests with the taxpayer, this will mostly apply to default assessments issued because taxpayer fails to submit the return. (Therefore it is very advantageous for taxpayers to submit their returns in time). In all other cases onus will first rest with the Commissioner General to provide proof of evidence.
Instead of objecting the inland revenue officers should work hard to find new methods to tackle gross evasion, new workflows, methods of reporting their efforts in combating revenue leakages. We need to go forward with the new world order, or perish, like other systems of Sri Lanka.

Lal Silva - former Senior Deputy Commissioner General

How do we Think

What is thinking, what is a thought, how thoughts comes to us?

It is difficult to answer this question. The reason is when we think about this question, the other thoughts have become past. We might remember vaguely what our thoughts were, but we can't remember the order and if all thoughts are included and some are not missing.

I feel that external triggers are catalyst for thought processes. But wait about dreaming? Then three no catalysts. I think now it is believed that most of your dreams are related to your daytime activities. But we know that, randomly, we dream of past or very distant happenings of our life. It can be assumed that some randomness is involved. Even dreaming is a process it is a story. Therefore it has to be a connected set of triggers and responses, with some randomness. That is why the dream is not exactly a daytime happening. it will have slight or sometimes big deviations. It might use multiple recent daytime happenings, and some stored in the memory.

Thinking may consists of triggers made by sensory inputs.

This will include, the room temperature, some gust of cold wind that strike you, the whether in general, the gloominess, even the humidity in the air will have some bearing on your thoughts. Headache, uncomfortable feeling of the stomach a body wound that may be hurting, etc.- in meditation I found that the power of concentration varies wether I had food or was with empty stomach.

Then there is memory stored in your brain. Then there may be some randomness. When I have depression, suddenly I will get feeling of loneliness and related thoughts. Hyperthyroidism cause depression. So chemicals of the brain also plays a part in getting random ideas.

The brain also have a time keeper, this may be helped by sensory inputs, like knowing day and night. Some thought triggers come from this time keeper.

Another thing is when one thought is centred around some subject, other thoughts, will be randomly generated around this subject.

Post processing of knowledge

Wittgenstein critically examines what is knowledge. What he says is a single proposition like "I know that the world is round" does not stand alone. It stands with a whole lot of other un-expressed propositions. When taken singularly we cannot prove any knowledge exists.

I feel the way out of this is to find out what do we do with knowledge? "The world is round" we say it to others, we write this in books.

Pre-processing knowledge is, what happens before we acquire the knowledge. We might have reward in a book that the world is round.

Purpose of a proposition is to pass a message. The massage may be to another person or to oneself. To another when we are communicating, and to oneself when we are thinking.

The complex part is the thinking. Even, when a message is passed tho another, that person will start thinking. So the result of a proposition is thinking.

There are many aspects for the process of thinking. One will be producing more propositions. These will in turn create more propositions. This is the process of thinking. But this can't be the end. It the thinking process will be useless.

The end result may be messaging the senses to react or chemicals released in the brain or body, which also ends in messaging the senses.

What would be like this process happening inside a computer.

Methods of messaging can be broken to two. Internal messaging and external messaging. Internal is when you are thinking, external is when you express your thoughts vertically, in writing or from any other method.

Moore's "this is my hand" is external, in this instance he tries to do it by dual modes, verbal and visual. May be, dual mode has stronger effect of passing the message across. Wittgenstein's "saying is not sufficient, you need to show" may  also uses the dual mode.

Beleaf and Knowledge

Ludwig Wittgenstein On certinity. Questions the difference between belief and knowledge. He also bring in the phrase"what it's it like to make a mistake".

My belief on this matter:
Knowledge is when certainty it's 100%. When certainty is more than 50% it is belief. Religion is a good example, we believe that our religion is right, but we also know that there are a lot of other people who believe their religion(other religions) is right.
2x2=4 this is universal, everyone thinks it's right. We also knows that everyone thinks it's right. We say only a man out of his mind thinks it is wrong. In other words if someone mistakes and say it is wrong, we may say he it's a lunatic. Or his brain acts wrongly.
So knowledge is all propositions that everyone indisputably believe to be correct. Belief is when we think it is right, but when we know that some people thinks it is wrong.

A good example came up trying to teach maths to a dyslexic child. When I tied to teach to solve the problem, "ten apples are $100, how much is one apple?", we know to get the answer we need to divide 100 by 10. But the dyslexic son handles this in a different way. He knows it has to be either division or multiplication. Then he chose one at random, and get the answer. If a usual person who do not know how to get the result may also do it like that, but he knows it it's a mistake. But my son thinks he is right and there is no mistake, and that it it's the correct way to get the answer. Because of this he is having a learning disability, it is very difficult to teach him. He is not acquiring knowledge. Belief is irrelevant in this case, but mistake is relevant.

Take the example of 2x2=4, human brain will have lot of links about this equation. For instance there are two small boxes each having two marbles, then you pass the contents of two boxes to a bigger box, we should have four marbles. We have experience that all such experiments gives same result-4. Then our favorite maths teacher in the kindergarten taught us that it is true. There are no contradictions regarding this. Time and again this was proved correct. Then we go for a magic show, the magician performs the trick and we find 5 marbles as the result. A mistake-but still we believe 2x2=4 is correct. We know that it's a magic show, after all it's a magic show what's the use of a magic show if it shows that 2x2=4. Suppose a very trusted friend says he has experienced many times that 2x2=5, we will think he is mistaken. But suppose in a news bulletin BBC reports that a prestigious scientific lab in performing an experiment accidentally found an instance where 2x2=5. Then we will start doubting our knowledge in multiplication.

I see a link between law and knowledge. The constitution is the apex of the system. All laws flows from it.but there is no hard and fast rule in making a constitution. Constitutions of different countries differ. Some countries don't have a constitution, laws of Islamic countries are very different from other countries.
Same analogy can be drawn on different cultures of the world.
Then art and music also like that. But there is golden ratio in art, and scales in music.

Moore says "this is my hand" the knowledge of it is given as it's proof. Wittgenstein say No. What kind of proof is sufficient give example?

Zero Entropy

“The entropy of a perfect crystal at absolute zero is exactly equal to zero.” But because of minute and ever fluctuating energy levels (quantum theory) zero temperature cannot be archived.

I am referring to data compassion. Suppose we archived absolute data compassion, then all data will be compressed to one. Then entropy will be zero. For example, in a perfect crystal all atoms are perfectly aligned.The data can be compressed to zero.

In the beginning of universe, everything was uniform, nothing was random. This is beginning, zero entropy. Just imagine a square rule exercise book, here everything is fixed nothing random. This isThen imagine the vertical lines are shifted in such a way that there is no correlation of the first to the second, second to third and so on. Then there will be no horizontal lines, but suppose each rectangle is designed in such a way that one is different from the other. Say there are no patterns. This will be the end of the universe. This will have infinite entropy.

The thing is at the beginning and at end there is no information.If we imagine the current state of the universe, it can be correlated to a normal distribution curve. The current state is something in the middle. Now we do have a lot of information.

Therefore in the beginning there was no quantum theory, there was no randomness, everything was black and white, there was no gray. This was the beginning of time. If there was a big bang this was the starting point. The main point is there was no information. No entity called time. Entropy was zero.

Then the structure started to breakup. Some parts had uniformity, parts started to be random. Quantum theory came into being. Information started to increase. Entropy started to increase. Time came into being.

Now maybe we are at the middle. The information it's at a maximum. There is a part randomness, part structured. Structured part has information. Randomness has no information. Entropy is increasing. Time is passing by.

The end, entropy will be maximum. Time will ceased to exist. There will be no structured parts renaming. Then there is no information.

Another point in this theory that there is a big difference between the beginning and the end. Both do not have the same formation. In the beginning everything is structured and the structuring will be maximum and the data is compressed fully, therefore information is nil. Then at the end everything is random, therefore no information.

At the beginning all data of the universe is fully compressed. So compressed that there is no data. This data is information. Information about matter of the universe. Matter is all elementary particles or even so far unfounded particles.

Zero entropy is data fully compressed and no information. Maximum entropy is data cannot be compressed, since all data is fully random, therefore no information.

Time can be defined as the level of data compression. Time goes by as the ability to compress data is reduced.

Theory of time. Up to now except entropy, good explanation of what is time is lacking. This new theory gives another dimension. An observer cannot tell the difference of forward time from backward time. Running a film backwards, though we feel the actions are odd and unusual, in theory theory there is nothing to show there is a preferred way. That is time should run only forward and not backwards. But changing of ability to compress data is a good measure of time. Take a physical event happening. Before the event the ability tho compress data was more than after it.

This gives a definition to before and after. Before the data was more compressed than after.

Take the example of a living man and a dead man. The structure of the living man is more organised, the cells of the man function as a cohesive units, performing specific functions. But the dead man, most of the matter is random. The randomness association with time is more evident in living things, than other matter. In living beings matter is highly organised, as cells.

We may be living at a peak of information. Consider a system consisting of non-living matter such as a cyclone, when we know the data of a certain instant physics will decide what happens. If quantum theory is ignored and classical physics is taken into account, all subsequent details can be predicted. Then there will be little information. But this information is increased buy quantum fluctuations.

Then take a system of living matter. The system is highly organised, but the data is also very high. Each cell will be different. There is a difference even between same type of cells.

When living matter appeared in the universe, exponential increase of information took place. This may be the secondary high increase, the first was when quantum theory started.

It is important to state that quantum theory is non-existent on interactions guided by gravitation, unless velocity is high. That is, when matter is some what stationary, like a piece of rock, compared to a bubble of gas, will have less information. Dark matter and dark energy may out may not be associated with quantum theory. It is not possible to say anything about the amount of information associated with it.

My experience in meditation

I stated with Yoga. I stated rethamic breathing at first, tried to count the breaths, when in a Yoga posture. Sometimes the counting became Subconsions. My mind started wandering on other things, sometimes I could come back to the breathing, sometimes, It wonderd too far. But when the mind startend to wonder, doing the exercisers was easy, you tend forget the dilticalties associated with the excrisices. At first I thought it was good, then I realised, it is counter intuitive to the principals of yoga. Then I realized concentrating on the postures, you can reign in the mind to what you are doing. By and by I realised this is more near to meditation.  By now the effects of meditation was felt by me slightly. My depression was slipping slightly.

I started in using a piano timer to control my breathing and also as a timer for yoga poses. Before stating the poses, for about 5 minute I did a meditation. I am not sure how long I did yoga may be one month or two. Yoga was done in the morning. I might have done at least 5 days per week, some times 7 days.

I started to meditate more, increased 5 minutes to 10 minutes. It was not difficult.But increasing to 15 minutes was not easy. Had problems in being seated for long periods, You fellt like getting up and running, feet started aching. After first 5 minutes mind started to wonder, at first. Later, I could comfortably,  concentrate for 10 minutes without mind wondering. After 10 minutes I had to make an extra effort to bring the mind to meditation.

Made a seat from sponge, with it, it was easy to sit in lotus position.

I tried to control breathing to the timing of the piano timer. Since more concentration needed to listen to the timer and do the breathing to it's timing, it was easy to push away other normal thoughts coming to mind.

I tried different timings for the piano timer. But, always tried to time the breathing with the timer. I checked my breathing rate at rest it was about, 11 per minute. I tried to use it in the timer. Then I thought I could breath slower than that, I tried 10, then 9.

Meditating this way for 10 minutes was easy, but when it increases to 15 minutes it became difficult. The difficulty was keeping still. I think the lungs get tired with fixed breathing patterns. In 20 minutes back side of the lungs starts to ache.

It was more difficult at 9 beats per second, lesser at 10. I tried at 12. It was much easier.But after 20 minutes the pain was there. I later found out 12 was the average breathing rate. But, all along I was making the mistaking of trying breathing in a fixed rate or pattern. It helps to concentrate, but it was tiring to be in the same posture for a long time.

Little by little I found the secret. Meditating is to stop all outside thoughts coming to your head, and concentrate on the activities of the inner body, like breathing. Also stop all sensations coming from outside and concentrate on inner body sounds.

We can't hear our heart beat. The brain is designed in such a way that inner sounds are ignored. We need to put an extra effort to listen to inner bodily sounds. In fact there should be a lot of sounds. Blood flowing all over the body in time with heart beats. If you concentrate you can feel the pulses in the mouth.

Another mistake I made was while concentrating on the sound of breathing, tried to breath in a fixed pattern for the whole duration of meditation. When I consecrated on breathing but ignored the timer it became more easier to mediate and be still for longer periods of time.

In the beginning I tried to breathe hard. It was easy to concentrate to the sound. Later I tried to breath softly. It was more clam. In the beginning soft breathing did not help to concentrate. But as you get mature in meditation soft breathing was better.

Then I started to listen to heartbeats, instead of breathing. I found it was more calming. But then I found that the sound of the beats of the piano timer disturbs the listening to the heartbeats. Actually it is difficult to hear the heartbeats, you only feel it slightly. If you rest your back to a wall, the heart beats are amplified a little, and it was more easy to concentrate on the heartbeats. But I didn't like the idea of resting the back on a support. Also I thought my health was good enough to mediate without back support. Maybe later add I grow older I might need a back support. Another good effect of back support was, the backside of the lungs ache less with the back support. Anyway I continued meditating without back support.

Since the sound of the timer disturbs listening to heartbeats, I tried, the beats, one per minute. Then I found silent duration was too long, and lost all feeling of time. That was also bad, I had to stop the meditation, and couldn't continue in that day. Loosing the feel of time, looks to be bad.

Then I tried 5 beats per minute. And tried to concentrate less on the sound of beats from the timer and more on the sound of the heart and lesser on breathing. Usually I could hear the sound of breathing along with the heart beats. I found this method was more comfortable. I found that keeping track of time is also important, without that you feel lost.

Reason keeping still is important in meditation because, when you are still it is easier to feel inner activity of your body.
Try to breath slowly, then you will be hear the heart beat. It is very difficult to hear the heart beat. You hear it in intervals. Concentrate more and more on heart beat. You feel your pulse in the mouth, it is easier to feel it than heart beat. But listening to heart beat makes you more calm and time flies past without knowing.

I found that a back support helps to amplify internal sounds. Specially the heart beat. Arched back helps to get more contact, but it an ache the back. Keep the back straight. Feeling the internal sounds are not regular. Sometimes you can feel the pulse of your thumb, but it goes away after sometime. Breathing is always present. Also if you move taking the vibration breaks. You need to concentrate to bring it back.

Depression keeps coming back in flashes-very sport durations. I checked the thyroid, hyperthyroidism increased. Started the hormones. Depression going away may not be only meditation. You need to keep the proper chemical balance in the brain. Meditation may not be the silver bullet for all ailments.

Loosening to your heart, back support definitely amplify internal sounds. But I found heart beat comes in intervals like 40 seconds. When heart sound goes down, concentrate on breathing. Then heart beat returns when breathing gets calmer.

I need to add some notes. It it's much better not to concentrate on heart beat, concentrate on breathing, but it is important to breath to rhythm. You will hear the heart beat in the background, and is more prominent than when you concentrate on heartbeat alone. Background sound of the timer aligned to breathing help control breathing.

I am using a metronome,a piano timer, 12 beats per minute. I breath up at the audible beat, but I found it is not good. Best method is, give importance to breathing and adjust it to the timer, and not use the signal to breath up, it gives a jerk and hinders the calmness of meditation. I intend to buy a mechanical metronome and also use the visual input  to meditate.

Usually it should be in the first few minutes it is harder to concentrate, and final minutes it is easy. But for me it was other way round.
I tried the timer to give slow beats at first then fast beats and tried to breath to the tune. Then tried unsynchronized breathing, and counting slow beats. This put Les strain on lungs, because the pain I had in the back lower sides of the lungs towards the end of the meditation period.

I feel too long synchronized breathing put strain on muscles of the diaphragm below the lungs.

Try to get rhythmic breathing without going out of breath. Then you get the calmness of meditation.

I made a mistake by trying to do two things at the same time. Concentrate on breathing and counting the timer. You will lose both, though you can concentrate tire calmness goes away. When I tried to concentrate only on counting ignoring the breathing,I was able to get better calmness in meditation.

Made the same error when I tried to breath to the rhythm timer and
listen to the heart beat at the same time. Then the heart beat started fading away.
On the other hand, I was scared if I do not concentrate on breathing I might loose the concentration. It was ok to breath in step with the counter, then the concentration is centered only on one activity. But that forces the breathing and towards the end, and strain on the ribs, and slight pain is experience after meditation. Also difficult to get the calmness. Concentration on one activity may be the best method.

Each 10 beats of the counter keep shifting concentration from breathing then heart beat then beats from counter. This breaks the monotonous and keeps interest.

Alternatively, when concentration on counting goes down shift to concentrate on breathing. Breathing keeps you fully occupied, and brings back concentration.

When you try to concentrate alternatively breathing and timer it won't work. Sometimes I had to stop the meditation altogether, and discontinue the session. The best way is to concentrate on both. Don't lose the count, when you hear the click count. Then concentrate on breath, but don't force the rhythm, let it continue naturally. Don't try to calm the breathing rhythm forcing it, son you will be out of breath, and need to breath in quick gusts. As time passes, the rhythm may get calmer. But depends on other factors, like are you restless before meditation, you had a meal just before meditation, or did some physical work and bit tired etc.

Body Scan
Concentrating on timer beats along with breathing rhythm is difficult. If you try to concentrate on breathing, the rhythm will not be natural, this is normal. Body scan do not have this problem. You think each of your body parts, one by one, along with beats of the timer and do a full body scan.

Instead of a full body scan I try to concentrate, say the little finger of my left foot, give out about 5 to 10 beats. Then you will start to feel some sensation.

These days I have a problem concentrating. I think you bed peak health to meditate. There is a mouth ulcer that continuously giving pain, may be that is the reason or I started a new hobby, the mind wonders a lot on its details, may be that is also the reason. Earlier I had lot of time doing nothing, there was time to meditate and do yoga. Now I stared to read a computer book, so no idle time, this hampers meditation.

Body scanning meditation is great. It is much easier than breath meditation. I try to scan the fingers of the body. I use the metronome timer and give 10 beats to each finger in each foot. So for the feet 100 beats. Same to fingers in hand, 100 beats again.
In scanning first I imagined a signal sent to a finger as I hear a beet. This works but not always. Then I tried to feel the heart beet in the fingers, it don't work for tows but works for fingers. Then again sometimes it works, sometimes it don't. Then I tried to imagine some pain I felt in the tows to fingers, it works better most of the time. Try to imagine pain continuously, not only when you hear a beet, it gives more concentration. When you are old it is easy to imagine pain, because it is always there. For me sides of nails mostly hurts always.

.06.09.2017 today I me highly anxious, dissent sleep well and it is raining and not very silent, then I had to drop the kids to school because of rain and other reasons that worry me. Because of all this current concentrate on meditation like other days. I wanted to mention this because, to note how other activities affect meditation.

It is important to concentrate at the start of meditation. If you are loose at start, it becomes increasing difficult to concentrate. As time goes all physical discomforts starts to appear. Out will start to grow towards the end of the meditation period. So start is important!

Wittgenstein's language games and counting

In language games Wittgenstein takes counting very lightly. "We can picture that both the provider and the taker count by reciting the numbers 'one' to 'three' -- which are all the numbers in the tribe's language".

Counting most probably started counting sheep. To find out all sheep went out came in, knots on the rope or pebbles were compared to the number of sheep.

Though humans have 10 fingers it cannot be the start of counting because the five fingers are different. Two hands may be, but two is not enough to develop the counting concept.

To develop the counting concept you need to visually see number of similar items.

In developing number theory symmetry played a major role. Especially in division. After dividing by 2 it might have extended to 3 and so on.

Therefore a primitive language cannot have counting.

Original concepts of mathematics were created to mitigate the difficulties encountered by the brain in comprehending certain phenomena.

Maths is used keep track what brain cannot.

Language links the world to the brain. But not fully. (The main argument of Wittgenstein) certain things are not linked to language("cannot be said but can be shown")

Mathematics helps linking certain concepts to the brain.

Parts of maths is embedded in language. Symbols of one, two are examples. But the concepts of one and two beings to maths.

Million is nonsense to brain, but not to maths. When we think of million we can only think of the symbol of one and six zeros. We will also think people whom we know as millionaires. But like one or two, we cannot visually comprehend a million.