  There has been always an ambiguity in division when zero is present in the
denominator. So far this ambiguity has been neglected by assuming that division
by zero as a non-allowed operation. In this paper, I have derived the new set
of numbers by considering that a number divided by zero gives rise to "a beyond
complex number". This is very similar to the way imaginary numbers are defined.
It was only after considering i = sqrt(-1), we have been able to deduce all the
laws for imaginary numbers. Similarly here, I have considered "a number when
divided by zero gives rise to a beyond complex number". This is the
introduction paper to this "beyond complex numbers" containing the algebra of
it.
