“Theory of Time” is a research and analysis report on ‘All kind of Transformation processes’ to find out the reason for changes, this is a Universal Theory & applicable for all natural phenomena. I had found some systematic/ logical/ relational imbalance among the principles of AC Transformer, Ohm’s law, series parallel circuits and law of conservation of energy. I did systematic analysis and research on above said combination principles and identified / formulated/ organized a common transformation mechanism for all and is called ‘Universal Transformation System’(UTS). Here, relative components of all kind of transformation systems are determined, organized systematically for better understanding on relations and also all physical phenomena mechanisms are interpreted through the lens of UTS & found the reformed results are meeting with the general/ natural principles of all kind of transformation systems. I did deeper and wider analysis on electro-magnetic circuits to understand the structure/ mechanism of the transformation system. Law of conservation of energy, AC Transformer’s principles, Newton’s laws and Ohm’s law are base for this theory. By doing relational analysis I could derive Equivalent mechanical transformation principles from Electricity Transformation principles and Mechanical Resistance () to Transformation (RMech.) equation has been successfully formulated. Finally Obtained / reformed results are compared with our practical science and found that the derived principles are meeting with the natural principles of system and its transformation processes. Further, explaining about “how the time is running?”; “what are all the relative components of the time?”; Whether is it possible to stop the time running process? etc. This ©2024 is going to be the final/ completed report on ‘Theory of Time’… in the name of ‘Theory of Nature’. I have finished my research and analysis on all kind of transformation systems. This is updated one, here, I have added some new analysis on secret behind the Black Hole, exact mechanism of Gyroscopic Effects, Donut formation of matter, about human beings, ‘Relation between Centripetal and Centrifugal controls’, importance of Newton’s Absolute time, galactic control on solar system, gravity generator, fusion generator, mechanism of Lagrange Points, there are two differences only in all, review on General Relativity & Special Relativity, constancy of light speed under UTS, optimized free body diagrams, Thermodynamics, ‘𝒎𝒗𝒓’ under UTS, atomic formation structures under gravity & electromagnetism, soul, Law & Justice, tug of war, all mechanisms, you &me