This document describes a smart helmet called "Tara" that detects accidents, alcohol levels, and whether the helmet is being worn. It uses sensors like an alcohol sensor, breath analyzer, MEMS sensor, touch sensor, and rain sensor connected to a microcontroller. The MEMS sensor detects accidents by measuring tilts. The breath analyzer and alcohol sensor check for a human and alcohol levels in their breath. A touch sensor confirms the helmet is worn. It connects via Bluetooth to send emergency alerts with location data if an accident or high alcohol is detected. The system aims to reduce accidents by promoting safer riding behaviors like wearing a helmet and preventing drunk driving.