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Friday, January 22, 2010

BBMP election Update- Finally by March 30th 2010

Elections are being held for 198 wards and the code of conduct for the elections will come into force from January 15 and remain in force till February 25, the day of completion of the polling process, when the results will be known.

State Election Commissioner C R Chikmath, who announced the calendar of events for the BBMP polls, said the filing of nominations will commence from February 1 with the publication of the official notification. Candidates can file their nomination papers till February 8 with scrutiny to be held on February 9. The last date for withdrawal of nominations is February 11.

As many as 66,19,704 voters, comprising 34,82,698 men and 31,37,006 women, will be exercising their franchise. A total of 7,260 presiding officers and 21,773 polling staff will be involved in the elections. In addition, four returning officers and eight additional returning officers and several other officers will be in charge of the electoral process, Chikmath said.

Voter list updated  Click here

Search your name by EPIC no.

Expressing unhappiness over the SEC's conduct on holding the elections as "highly reprehensible", the division Bench observed that the cancellation of the election notification was uncalled for. The SEC, being a constitutional body, could have approached the high court in case of noncooperation from the state, the Bench said.




"In view of the apex court dismissing the SLP filed against this court's December 8 order, the December 16 revised guidelines are revived. Therefore, we direct the state government to issue the ward-wise reservation list by February 20, and make available the same to the State Election Commission by February 22.



Thereafter, the SEC must take necessary steps for issuing a calendar of events and other-related notifications. The elections shall be held on or before March 30, at any cost. The government should cooperate and extend all help in the conduct of the poll," the division Bench observed in its order. "It's now up to four years since the expiry of the term of BMP, that the elections have not been held. It is opposed to the essence of Article 243U of the Constitution."


Saturday, January 16, 2010

Tax rate of current year and how one can save tax in india?

Tax slab applicable for this financial year i.e. Income received during 1st of April 2008 to 31st March 2010.

Individual & HUF below age of 65 years:

Male


For Income Between 0 to 1,60,000         :                                      NIL

For Income Between 1,60,001 to 3,00,000 :                                 10%

For Income Between 3,00,001 to 5,00,000 :                                 20%

For Income above 5,00,001:                                                         30%

Education Cess                                                                            3%


-----------------------------------------------------------------------------

Female



For Income Between 0 to 1,90,000 :                                          NIL                 


For Income Between 1,90,001 to 3,00,000 :                              10%


For Income Between 3,00,001 to 5,00,000 :                              20%


For Income above 5,00,001:                                                      30%



Education Cess                                                                           3%

-------------------------------------------------------------------------------------------------

Senior Citizen                                                                         Tax



For Income Between 0 to 2,40,000                                        NIL


For Income Between 2,40,001 to 3,00,000                            10%


For Income Between 3,00,001 to 5,00,000                            20%


For Income above 5,00,001                                                   30%

Education Cess                                                                       3%

---------------------------------------------------------------------------------------------


One can avail  following deductions:

1. HRA i.e house rent allowance
2.Travel allowance of Rs.800/ month i.e. Rs.9600.00 per year
3.Food coupons not more than Rs.800/ months i.e. 9600.00 per year
4.Deduction U/S 80C to the extent of Rs.100000.00 which one can invest in the following scheme

(A) PENSION SCHEME INVESTMENTS
(B) HOUSING LOAN PRINCIPAL REPAYMENT

(C) PPF - PUBLIC PROVIDENT FUND

(D) HOME LOAN ACCOUNT OF NATIONAL HOUSING BANK

(E) LIC - LIFE INSURANCE PREMIUM DIRECTLY PAID BY EMPLOYEE

(F) ULIP 1971-ULIP LINKED INSURANCE PLAN FROM UTI

(G) NSC - NATIONAL SAVING CERTIFICATE

(H) DEPOSIT UNDER POST OFFICE SAVING BANK (CTD) RULES, 1959

(I) NSS - NATIONAL SAVING SCHEME

(J) UTI - RETIREMENT BENEFIT PLAN

(K) INFRASTRUCTURE INVESTMENT - NOTIFIED U/S 10 (23D)

(L) MUTUAL FUNDS - NOTIFIED UNDER CLAUSE 23D OF SECTION 10

(M) ELSS - EQUITY LINK SAVING SCHEME OF MUTUAL FUNDS

(N) TUITION FEES FOR FULL TIME EDUCATION TO INDIAN SCHOOL, UNIVERSITY

(O) Fixed Deposits in Banks (Period as per Income Tax Guidelines)

(P) 5 years term deposit an account under Post Office Term Deposit Rules

(Q) Depsoit in account under the senior citizens savings scheme rule 2004

5.U/S 80D : MEDICLAIM PREMIUM (For Self, Spouse, Dependent Children & Parents) Maximum Limit Rs. 15000/- & Rs. 20000/- in case of premium on the health of Dependents above 65 years old otherwise of Rs.15000/-

6.Medical Bill to the extent of Rs.15000.00

7.U/S 80E INTEREST ON EDUCATION LOAN (for self education) - No Maximum Limit

8.INTEREST PAID ON HOUSING LOAN. No Maximum limit for let out property. Maximum Limit for Self Occupied Property Rs. 30000/- (before 01-04-1999) & Rs. 150000/- (from 01-04-1999) (Submit Certificate received fom Financial Institution/ Banks, Occupation Certificate, Form 12 C Declaration, Income from House. Prop. Computation Statement)

Friday, January 15, 2010

Section     Nature of Payment Status                                               Tax (%)

193          Interest on Debentures & Securities                         10
194          Deemed Dividend                                                           10
194A       Other Interest
> Aggregate sum exceeding Rs. 10,000 for Banking Co’s , etc.per person during the financial year.
> Aggregate sum exceeding Rs. 5,000 per person during the financial year 10
194B       Lottery/Crossword Puzzle >            Rs.5,000             30
194BB   Winnings from Horse Race > Rs. 2,500                       30
194C      Contracts to Transporter, who has provided a valid PAN 0
Contracts to Individuals/HUF 1
Contracts to others 2
194D Insurance Commission > Rs.5,000 10
194EE Withdrawal from NSS > Rs.2,500 20
194F Repurchase of Units by MF/UTI 20
194G Commission on Sale of Lottery Tickets > Rs.1,000 10
194H Commission or Brokerage > Rs.2,500 10
194I Rent > Rs.1,20,000 p. a.
Rent of Plant & Machinery 2
Rent of Land, Building, Furniture, etc 10
194J Professional or Technical Fess > Rs.20,000 10
194LA Compensation on Compulsory Acquisition of immovable property >Rs.1,00,000 during the financial year 10
Surcharge 0
Education Cess 0

Note: If there is no PAN details, then from 1st April 2010 TDS will be deduted at the rate of 20%.

Saturday, January 9, 2010

What is human rights commission and contact details of Human right commission members

THE PROTECTION OF HUMAN RIGHTS ACT, 1993*

An Act to provide for the constitution of a National Human Rights Commission, State Human Rights Commission in States and Human Rights Courts for better protection of human rights and for matters connected therewith or incidental thereto.


13 Karnataka    : Nodal officer


---- Dr. Rajvir P. Charma, IPS

Inspector General of Police

Grievances and Human Rights
O/o DGP and IGP,
No.2, Nrupathunga Road,
Bangalore -560 001.
E-mail: igpgrievance@ksp.gov.in
080-22213431 (O)
080-23515163 (R )

List of nodal officers in other state

Complaint format

FAQ about Human rights commission:

How are human rights defined in the Protection of Human Rights Act, 1993 ?

In terms of Section 2 of the Protection of Human Rights Act, 1993 (hereafter referred to as 'the Act'), "human rights" means the rights relating to life, liberty, equality and dignity of the individual guaranteed under theConstitution or embodied in the International Covenants and enforceable by courts in India. "International Covenants" means the International Covenant on Civil and Political Rights and the International Covenant on Economic, Social and Cultural Rights adopted by the General Assembly of the Unitednations on the 16th December, 1966 .

What functions have been assigned to the Commission under the Act ?

The Commission shall, perform all or any of the following functions, namely:-
a) Inquire, on its own initiative or on a petition presented to it by a victim or any person on his behalf,into complaint of-
i ) violation of human rights or abetment or
ii) negligence in the prevention of such violation,by a public servant;

b) intervene in any proceeding involving any allegation of violation of human rights pending before a court with the approval of such court;

c) visit, under intimation to the State Government, any jail or any other institution under the control of the State Government, where persons are detained or lodged for purposes of treatment, reformation or protection tostudy the living condition of the inmates and make recommendations thereon ;

d) review the safeguards by or under the Constitution or any law for the time being in force for the protection of human rights and recommend measures for their effective implementation;

e) review the factors, including acts of terrorism that inhibit the enjoyment of human rights and recommend appropriate remedial measures;

f) study treaties and other international instruments on human rights and make recommendations for their effective implementation;

g) undertake and promote research in the field of human rights;

h) spread human rights literacy among various sections of society and promote awareness of the safeguards available for the protection of these rights through publications, the media, seminars and other available means;

i) encourage the efforts of non - Governmental organizations and institutions working in the field of human rights;

j) such other functions as it may consider necessary for the promotion of human rights.

What powers have been vested with the Commission relating to inquiries?

While inquiring into complaints under the Act, the Commission shall have all the powers of a civil court trying a suit under the Code of Civil Procedure, 1908, and in particular the following, namely;

a) Summoning and enforcing the attendance of witnesses and examining them on oath;
b) discovery and production of any document;
c) receiving evidence on affidavits;
d) requisitioning any public record or copy thereof from any court or office;
e) issuing commissions for the examination of witnesses or documents;
f) any other matter which may be prescribed.

Does the Commission have its own investigation team?

Yes, the Commission has its own investigating staff headed by a Director General of Police for investigation into complaints of human rights violations. Under the Act, it is open to the Commission to utilise the services of any officer or investigation agency of the Central Government or any State Government. The Commission has associated, in a number of cases, non - Governmental organizations in the investigation work.

Is the Commission Autonomous?

Yes, the autonomy of the Commission derives, inter-alia, from the method of appointing its Chairperson and Members, their fixity of tenure, and statutory guarantees thereto, the status they have been accorded andthe manner in which the staff responsible to the Commission - including its investigative agency - will be appointed and conduct themselves. The financial autonomy of the Commission is spelt out in Section 32 of the Act.

The Chairperson and Members of the Commission are appointed by the President on the basis of recommendations of a Committee comprising the Prime Minister as the Chairperson, the Speaker of Lok Sabha, the Home Minister, the leaders of the opposition in the Lok Sabha and Rajya Sabha and the Deputy Chairman of the Rajya Sabha as Members.

How does the Commission inquire into complaints?

The Commission while inquiring into complaints of violations of human rights may call for information or report from the Central Government or any State Government or any other authority or organization subordinate thereto within such time as may be specified by it; provided that if the information or report is not received within the time stipulated by the Commission, it may proceed to inquire into the complaint on its own; on the other hand, if, on receipt of information or report, the Commission is satisfied either that no further inquiry is required or that the required action has been initiated or taken by the concerned Government or authority, it may not proceed with the complaint and inform the complainant accordingly.

What steps are open to the Commission after inquiry?

The Commission may take any of the following steps upon the completion of an inquiry:

1) Where the inquiry discloses the commission of violation of human right or negligence in the prevention of violation of human rights by a public servant, it may recommend to the concerned Government or authority theinitiation of proceedings for prosecution or such other action as the Commission may deem fit against the concerned person or persons;

2) Approach the Supreme Court or the High Court concerned for such directions, orders or writs as that Court may deem necessary;

3) Recommend to the concerned Government or authority for the grant of such immediate interim relief to the victim or the members of his family as the Commission may consider necessary.

What procedure is prescribed under the Act with respect to armed forces?

The Commission may on its own motion or on the basis of petitions made to it on allegations of human rights violations by armed forces, seek a report from the Central Government. On receipt of the report, it may either not proceed with the complaint or, as the case may be, make its recommendations to the Government. According to the Act, the Central Government shall inform the Commission of the action taken on the recommendations within three months or such further time as the Commission may allow. It is further stipulated that the Commission shall publish its report together with its recommendations made to the Central Government and the action taken by that Government on such recommendations. A copy of the report so published will also be given to the petitioner.

Can the complaint be in any language?

They may be in Hindi, English or in any language included in the Eighth Schedule of the Constitution. The complaints are expected to be selfcontained. No fee is charged on complaints. The Commission may ask for further information and affidavits to be filed in support of allegations whenever considered necessary. The Commission may in its discretion, accept telegraphic complaints and complaints conveyed through FAX or by e-mail. Complaints can also be made on the mobile telephone number of the Commission.


What kind of complaints are not entertained by the Commission ?

Ordinarily, complaints of the following nature are not entertained by the Commission:

a) In regard to events which happened more than one year before the making of the complaints;
b) With regard to matters which are sub-judice;
c) Which are vague, anonymous or pseudonymous;
d) Which are of frivolous nature;
e) Which pertain to service matters.


What is the responsibility of the authority/State/Central Governments to which reports / recommendations have been send by the Commission?

The authority/State Government/Central Government has to indicate its comments/action taken on the report/recommendations of the Commission within a period of one month in respect of general complaints and within three months in respect of complaints relating to armed forces.

What are the kinds of issues on which complaints have been received ?

Since its inception, the Commission has handled a variety of types of complaints. In the latest period, the major types of complaints have been:
In respect of police administration
Failure in taking action
Unlawful detention
False implication
Custodial violence
llIegal arrest
Other police excesses
Custodial deaths
Encounter deaths
Harassment of prisoners; jail conditions
Atrocities on SCs and STs
Bonded labour, child labour
Child marriage
Communal violence
Dowry death or its attempt; dowry demand
Abduction, rape and murder
Sexual harassment and indignity to women, exploitation of women
Numerous other complaints which cannot be categorized, have also been taken up .

What has been focus of the Commission’s Working ?
Inquiring into complaints is one of the major activities of the Commission. In several instances individual complaints have led the Commission to the generic issues involved in violation of rights, and enabled it to move the concerned authorities for systemic improvements.

However, the Commission also actively seeks out issues in human rights which are of significance, either suo motu, or when brought to its notice by the civil society, the media, concerned citizens, or expert advisers. Its focus is to strengthen the extension of human rights to all sections of society, in particular,the vulnerable groups.

The Commission's purview covers the entire range of civil and political, as well as economic, social and cultural rights. Areas facing terrorism and insurgency, custodial death, rape and torture, reform of the police, prisons, and other institutions such as juvenile homes, mental hospitals and shelters for women have been given special attention. The Commission has urged the provision of primary health facilities to ensure maternal and child welfare essential to a life with dignity, basic needs such as potable drinking water, food and nutrition, and highlighted fundamental questions of equity and justice to the less privileged, namely the Scheduled Castes and Scheduled Tribes and the prevention of atrocities perpetrated against them. Rights of the disabled,access to public services, displacement of populations and especially of tribals by mega projects, food scarcity and allegation of death by starvation, rights of the child, rights of women subjected to violence, sexual harassment and discrimination, and rights of minorities, have been the focus of the Commission's action on numerous occasions.


What are its major initiatives?

Civil Liberties
Review of statutes, including Terrorist & Disruptive Activities Act, and (draft) Prevention of Terrorism Bill, 2000
Protection of human rights in areas of insurgency and terrorism
Guidelines to check misuse of the power of arrest by the police
Setting up of Human Rights Cells in the State/City Police Headquarters
Steps to check custodial deaths, rape and torture
Accession to the Convention against Torture, Additional Protocols to the Geneva Conventions.
Discussion on adoption of a Refugee Law for the country
Systemic reforms of police, prisons and other centers of detention
Visit to Jails, mental hospitals and similar other institutions
Review of laws, implementation of treaties, and the international instruments on human rights
Economic, Social & Cultural Rights
Elimination of bonded labour and child labour Issues concerning Right to Food
Prevention of maternal anaemia and congenital mental disabilities In the child
Human Rights of persons affected by HIV/AIDS
Public Health as a human rights issue
Rights of the vulnerable groups
Rights of women and children, minorities, scheduled castes and scheduled tribes
People displaced by mega projects
People affected by major disasters such as the super-cyclone in Orissa and the earthquake in Gujarat.
Monitoring the functioning of the Mental hospitals at Ranchi, Agra and Gwalior, and the Agra Protection Home, under a Supreme Court remit.
Action Research on Trafficking
Promotion and protection of the rights of the disabled.
Rights of Denotified and nomadic tribes
Welfare of the destitute widows of Vrindavan
Elimination of manual scavenging
Promotion of human rights literacy and awareness in the educational system and more widely in society.
Human rights training for the armed forces and police, public authorities, civil society, and students
Research through well-known academic institutions and NGOs on various issues relating to human rights
Publication of Annual Report, monthly Newsletter, Annual Journal, and research studies
Consultation with NGOs and experts/specialists on Human Rights Issues

What is the composition of the Commission?

Hon'ble Justice Shri S. Rajendra Babu Chairperson

Hon'ble Justice Shri G.P. Mathur Member

Hon'ble Justice Shri B.C. Patel Member

Vacant Member

Shri P.C.Sharma Member

Chairperson, National Commission for Minorities Ex-officio Member

Chairperson, National Commission for Scheduled Castes and Scheduled Tribes Ex-officio Member

Chairperson, National Commission for Women Ex-officio Member

The Chief Executive Officer of the Commission is its Secretary General 'Shri A.K. Jain', Director General (Investigation) is 'Shri Sunil Krishna' and Registrar (Law) is 'Shri A.K. Garg'.

State Human Rights Commissions The Protection of Human Rights Act, 1993 makes provisions for the establishment of State Human Rights Commissions, 14 States have already set up such bodies

Where is the Commission located and what are its contact numbers ?

National Human Rights Commission
Faridkot House,
Copernicus Marg, New Delhi - 110 001.
Facilitation Centre (Madad): (011) 23385368
Mobile No. 9810298900 (For complaints-24 hrs.)
Fax: (011) 23386521 (complaints)/23384863 (Administration)/ 23382734(Investigation)
Email: covdnhrc@nic.in. (General)/ jrlaw@nic.in(For complaints)
resnhrc@nic.in (Research Division)
Web site: www.nhrc.nic.in

Wednesday, January 6, 2010

GST (Goods and services Tax) in india

Come 1 ST APRIL 2010..


INDIAN ECONOMY .. WHICH IS FAMOUSLY GROWING AHEAD, BREACHING ALL NEW PEAKS , NOW AWAITS FOR A COMPELLING AND ENERGETIC TURN-AROUND IN ITS TAXATION FRAMEWORK , WHICH HAS INBOUND ABILITY TO HELP GOVERNMENT OF INDIA TO ENHANCE REVENUES AND MAINTAIN THE DEMOCRATIC CONSENSUS
 
THE IDEA OF A UNIFORM VAT/GST ACROSS GOODS AND SERVICES BY 2010 REITERATES THE NEED FOR HARMONISATION, TO START WITH, AT THE FEDERAL LEVEL, OF THE TWO TAXES THAT OPERATE, I.E. THE CENVAT AND THE SERVICE TAX, IN TERMS OF BOTH A SINGLE RATE AS WELL AS A SINGLE TAX CODE. A HARMONISATION OF THESE TWO TAXES WOULD REMOVE THE DUALITY OF GOODS AND SERVICE TAXATION AT THE FEDERAL LEVEL.
 
There was a burden of "tax on tax" in the pre-existing Central excise duty of the Government of India and sales tax system of the State Governments. The introduction of Central VAT (CENVAT) has removed the cascading burden of "tax on tax" to a good extent by providing a mechanism of "set off" for tax paid on inputs and services upto the stage of production, and has been an improvement over the pre-existing Central excise duty. Similarly, the introduction of VAT in the States has removed the cascading effect by giving set-off for tax paid on inputs as well as tax paid on previous purchases and has again been an improvement over the previous sales tax regime.
 
 
GST is a tax on goods and services with comprehensive and continuous chain of set-off benefits from the producer's point and service provider's point upto the retailer's level. It is essentially a tax only on value addition at each stage, and a supplier at each stage is permitted to set-off, through a tax credit mechanism, the GST paid on the purchase of goods and services as available for set-off on the GST to be paid on the supply of goods and services. The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.
 
The Empowered Committee has decided to adopt a two-rate structure -a lower rate for necessary items and items of basic importance and a standard rate for goods in general. There will also be a special rate for precious metals and a list of exempted items. For upholding of special needs of each State as well as a balanced approach to federal flexibility, it is being discussed whether the exempted list under VAT regime including Goods of Local Importance may be retained in the exempted list under State GST in the initial years. It is also being discussed whether the Government of India may adopt, to begin with, a similar approach towards exempted list under the CGST.
 
For CGST relating to goods, the States considered that the Government of India might also have a two-rate structure, with conformity in the levels of rate with the SGST. For taxation of services, there may be a single rate for both CGST and SGST.
 
The present thresholds prescribed in different State VAT Acts below which VAT is not applicable varies from State to State. A uniform State GST threshold across States is desirable and, therefore, as already mentioned in Answer to Question 6, it has been considered that a threshold of gross annual turnover of Rs. 10 lakh both for goods and services for all the States and Union Territories might be adopted with adequate compensation for the States (particularly, the States in North-Eastern Region and Special Category States) where lower threshold had prevailed in the VAT regime. Keeping in view the interest of small traders and small scale industries and to avoid dual control, the States also considered that the threshold for Central GST for goods may be kept Rs.1.5 Crore and the threshold for services should also be appropriately high.

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