Upanishads are traditionally commented upon as texts of theology and religion. But the contents of the Upanishads can also be viewed and commented from modern science point of view. Elements of modern science present in the Upanishads and Advaita Siddhanta will be listed. The nature of maya will be discussed with modern scientific awareness. This awareness will be further used in understanding human mental processes and the ways to model them contributing to the natural language comprehension field of artificial intelligence. The nature of the Dvaita and Advaita conscious states and their implications to human cognitive processes will be discussed. The use and significance of the ‘absence of mind’...