Posted in Common Man, Democracy, Government, Hindustan, Humanist, India, Peace, Politics, Slogging, Terrorism, Terrorist, Unity

Any country which is an offspring of Motherland India cannot be a hell

India is my Motherland and my mother can’t give birth to hell. “Ganga se kabhi nali nahi nikalti, Ganga mein ghul ke toh har cheez nirmal ho jati hai”. Hence, I have no regret in saying that “Any country which is an offspring of Motherland India cannot be a hell”. I very strongly oppose any such thoughts that defame the “innocent” citizens of any other country by saying that “Going to a particular country is like going to hell”. If you remember, post division of our border, those who settled that side were amongst us and it’s none other than the lineage of our ancestors who reside over there. So isn’t defaming that country equivalent to defaming our own ancestors, as well as, their family members?

“Dear” Minister, we may have differences with any other country, but does that mean that any civilized nation has the right to curse the whole country, as well as, the innocent citizens residing over there? If you have any proof that each and every citizen, or, for that sake, even majority of the citizens of any country are involved in conspiring against our motherland then do share the same with the nation and, without any second thought, adjudge that country as a hell, but not otherwise. For your information, Mr. Minster, you are handling the ministry which has the authority to teach lessons to all those countries which create nuisances in our motherland, so I guess instead of giving such statements you are in a far better position to take strong actions against those involved in such activities. Note: I do hope that you won’t feel offended on being addressed as “Dear”, unlike a colleague of yours.

Mr. Minister could you enlighten us that if that country is a hell then why was our “Pradhan Sevak” so keen to step on the soil of the so-called hell, that he made a visit Oops “surprise” visit to that country in the month of December 2015. By any chance, if you don’t remember (there is a very high probability of which), then let me remind you that your boss, after a visit to Russia, on his way back from Kabul to India, made a “surprise” visit to that country without informing his countrymen, “well in advance”. Let me further apprise you about the ground reality that majority of the countrymen are not on social networking websites and other platforms like Twitter. So anything shared over there, “at the last moments”, doesn’t tantamount to informing the countrymen, especially when matters as important as a Prime Minister’s visit, “after over a decade”, to other countries are concerned.

I can’t understand that when people can address a specific country as hell, then what is the reason behind their silence against all those countries which are financing the terrorist activities in those countries, from behind the scene? Are they scared to give names like “Hell” to the so-called “Super Powers” of the world, who for their own financial and other benefits, first give birth to terrorist organisations and later when these organisations start showing eyes to them, they start intruding the borders of other countries in the name of peace and take revenge by killing their disowned illegitimate child.

I further fail to understand that what kind of democracy is this wherein the ministers in power have all the freedom to say whatever they wish to, but, on the other hand, if anyone else speaks their mind out “without defaming others” then fingers are being raised on their patriotism. A lady is being harassed and accused of “sedition” charges on the ground that she expressed her views about that country and said that it is not a hell and people there are just like us.

I would like to ask all those countrymen who are accusing her that is this, the same tolerance which they were advocating some time back? What wrong has she said in that statement? Aren’t the people who reside in that country just like us? Aren’t the innocent citizens of that country themselves the victim of terrorism breeding on their soil? Now, do you think that the common citizens residing in that country will be involved in the mass killing of their own family members? If not, then is it justifiable, by any standards, to address the place they live in as a hell? Isn’t it equivalent to applying salt on their wounds? I know that we all are patriotic and can’t tolerate anything against our motherland. However, doesn’t the same logic apply to all the citizens of each and every single country?

We believe in the philosophy of “Vasudeva Kutumbakam” which means that the whole world is one single family. Isn’t it against our ideology to call names to other countries and bring disgrace to the “innocent” citizens residing over there? Suppose, if one member of a family is involved in illegal activities, and for that reason let that member be the head of the family, then would we blame the entire family and accuse them for the conducts of that member, in spite of the fact that neither the other family members participate in such acts, nor they encourage the illegal activities of that very member?

Grow up guys and realize that some people on both sides simply don’t want our relations to be peaceful. Their sole intention is to keep the fire of hatred always ignited in our hearts. Sooner the better, we realize that it’s not going to help either of us. We got to ignore all such ill minded people and their ideology. Our martyrs, our soldiers and other innocent people who have been the victims of the fight between both the countries, look upon us to do justice to their sacrifice. If we continue to live with such kind of mentality then this fight seems to be never-ending.

At last but not the least, I would like to clarify that I am not questioning anyone’s patriotism herewith. Neither am I justifying any kind of terrorist activities that are breeding on the soil of any other country. I condemn any such inhuman activities and completely stand in support of any kind of actions taken to finish terrorism from its roots. I do hope that we all work towards making this world a peaceful and a heavenly place to live in. I wish that the Almighty give good sense to each one of us.

God bless you all!

 

Peyush Jain

Posted in Draught, Environment, Flood, Nature, Slogging, Water

Water, Water, everywhere, nor any drop to drink – Part 2

In the first part of this blog, I have already raised a serious issue of water availability on planet earth, along with the possible solution thereof. So you must be wondering what made me write the second part of this blog. Well, actually a lot of thoughts are flooding in my mind after encountering the news of excess water overflowing in many parts of the country, this monsoon season. So here I am, with part 2 of this blog, with the very hope that the policy makers wake up from their sleep and make, as well as, implement a concrete plan for water conservation, which in turn, will not only save our present but our future, as well.

Whenever rain comes in abundance, we very shamelessly, not only lose an opportunity to conserve water for future consumptions but also put on stake the life of millions of living beings, tangible property, etcetera. I know there is nothing new in this; it’s the same story across nations. The life, the property, the hope, everything just get swamped away in the insane flow of water. It’s happening this way almost every monsoon season, since ages. But the very question is that till how long we want to continue and suffer like this?

Who should be blamed for the loss of precious life of millions of people? Who should be held responsible for the loss of national property? Who is accountable to that poor family, which lost all of their belongings in the floods? Who will be answerable when once again there will be a drought in the summers and that time it will be the thirst and the scarcity of water which will snatch away the life of living beings?

Mind it we can’t save our neck just by passing the responsibility on nature, for all such losses. I agree that nature plays its part and we don’t have any control over the natural calamities, but does it mean that we are helpless and have nothing to do in that? Are we supposed to sit cross-handed and simply watch the destructions taking place around us? It is said that human beings learn from their mistakes, but did we actually learn anything from our past in this case? Isn’t all this happening just because of our unpreparedness and unwillingness?

We witness excess of water and floods during monsoon and face scarcity of water and drought during summer. This is the common scene that we witness almost alternate years. Even though it’s flooding, as of now, and irrespective of the forecasts and claims of weather department, etcetera, about the adequate availability of water, throughout the year, post heavy rainfall, I am quite sure that there will be drought once again in many parts of the country, as and when the summer arise. Once again the life of common people like us will be at stake. Once again the poor soul will lose their belongings. Once again we will do nothing except mourning on our helplessness.

We should either stop bragging that we care about the life of others, especially poor people, or else we should showcase in our actions that we really want to bring a difference in their life. So once again, I urge the policy makers to look into this serious concern and take necessary action at the earliest. I do hope that the responsible persons take a note of this and at least lays the foundation for bringing a drastic change in this area.

I wish that the Almighty give good sense to each one of us. God Bless you all!

Peyush Jain

Posted in Common Man, Democracy, Equality, Freedom, Hindustan, Independence Day, India, Slogging

Oh! Are we really Independent?

Independence is freedom from fear of any sort. Independence is about Equality and Justice. Independence is about liberty of choice. Independence is about Freedom of Thoughts, Freedom of Speech and Freedom of Actions. Independence is all about breathing in the air of freeness. Independence is an integral part of the life of every living being. Independence is the right of every soul. On this occasion of Independence Day, let us try to diagnose our Independence in the light of all these factors.

If we evaluate our independence on the above-mentioned criteria then could we really feel proud on attaining the independence that we boast about? We might have achieved Independence from the 200 years of long British rule, on dated 15th August 1947, but was it a complete independence? Are our country and we, the citizens of Motherland India, independent in the real sense? Is this the independence that our ancestors dreamed of? Is this the independence which the freedom fighters fought for? Is this the independence for which the martyrs’ gave away their life?

No doubt India has grown manifolds and no one can stop it from growing ever. As rightly said by Mr. Muhammed Iqbal, “Kuch baat hai ke hasti mit-ti nahein hamaari, sadiyon raha hai dushman daur-e-jahaan hamaaraa”.  In spite of all this, can we keep a hand on our heart and say that we made India the country which it should have been post-Independence? Do the following achievements compel us to call ourselves independent?

  • Earlier also foreigners ruled us and now also they rule our minds and our policies. They divided us and we stay divided till date.
  • It’s 70 long years since attaining Independence but the availability of basic amenities to the citizens is still a dream to come true.
  • The hard-core reality is that the common men don’t feel secure in the independent nation.
  • We made a remarkable progress in the per capita rate of rape, extortion, bribery and other unlawful cases.
  • Our politicians are busy fulfilling their agendas in the light of Jumla
  • Can we imagine that still, the election manifestos of the political parties speak about removal of poverty and hunger from the country?
  • And the list goes on and on.

Now it’s for each one of us to introspect and decide whether we are independent in the real sense or not. Independence is not a destination but rather a journey. However, the question is that are we moving towards the right direction on this journey or not? The sleeping citizens are a threat to any country. Awake before it’s too late. When are we going to realize that awakening our patriotism once or twice in a year is not going to help anyone, rather it will serve the purpose of the traitors?

The flag of any country can fly high only in the air of independence. Heartfelt gratitude to all those who contribute/contributed their little bit to keep our flag flying high. Let us all pledge to always strive for our independence, as well as, fight for the independence of every soul that is being deprived of it. INDependence Is an Attitude. I do hope that each one of us carries that attitude always.

Peyush Jain

Posted in Friendship, Human Tendency, Life, Love, Relationship, Religion, Worship

Friendship – A religion to cherish and worship

Friendship is a bond that flourishes on Trust and Understanding”. Everyone whom we trust and who understand us, and most importantly, our hidden emotions is a true friend. Even the stranger who is able to figure out the sorrow behind our happiness or the joy behind our tears is a friend in that moment. It wouldn’t be wrong on my part if I say that friendship is a cocktail of love, fun, craziness, freedom, openness etcetera. Friendship is also the key to peace and prosperity.

Friendship is a voyage without an end” – Free End Ship. “Friendship never dies, friends do”. There are people who may or may not be a part of our life anymore, but that doesn’t mean that friendship dies when a person leaves us. “Friendship is not just about being in touch, but it’s all about the impact of someone’s touch on our life”. Even if you think that a person betrayed you then also that person taught you life lessons which actually have a huge impact on your life. Now, it’s up to us whether or not we want to treasure the good times and embrace the learning’s from every living being that we met in this beautiful journey of our life.

Friendship is more than a relation, “It’s a religion to cherish and worship“. Yes, you heard it right; friendship for me is a religion. If you think that I am not in my senses to say something like that, then I would request you to first ask yourself a simple question that what according to you a religion should be like? Shouldn’t a religion be something that breaks all the barriers and considers every living being at par, irrespective of their caste, creed, colour, race etcetera? If the answer to this question is in affirmative then friendship undoubtedly fits the definition of a religion because indeed it breaks all the barriers.

On a second thought, I think that friendship is not a religion. Oh please, don’t raise your eyebrows. What I mean to say is that friendship is not a religion rather it’s a “Universal Religion” because it is the main ingredient of every relation. No matter whatever name we address a relationship with, it should comprise friendship in it. If any relation lacks friendship, then it’s not complete in the real sense. S/he may be our spouse, parent, teacher, boss, neighbour etcetera, but if that person is not our friend then that relationship will always lack the real bonding.

For me, friendship is the essence of every relationship. As per my view, none of the relation could prosper without friendship. However, there are people who originate from the school of thought which preaches that formal relations should debar friendship from it. But tell me one thing will any of such relationship ever grow into an open relationship? Wouldn’t people refrain from speaking their mind and heart out in such relationships? How could a boss and a subordinate or for that reason even a parent and a child feel free to express their thoughts when they are not a friend of each other? Being a friend doesn’t mean just to roam about clinging hands on each other’s shoulders, but it’s far above all these things. It’s a matter of openness; it’s a matter of sharing thoughts with the utmost freedom.

So this friendship day let’s pledge to befriend with each and every living being. My heartiest thanks to everyone who was, is and will be a friend in someone’s life. Kyunki har ek friend zaroori hota hai (Because each and every friend is important).

Happy Friendship Day! Be in touch. God bless you all.

Peyush Jain

Posted in Advance Salary, Arrears, Provident Fund, Section 89(1) of the Income Tax Act, Slogging, Tax

Relief under Section 89(1) of the Income Tax Act, 1961-2015 – The ‘logical’ treatment of amount received as a part of arrears/advance salary which is directly credited to the Provident Fund (PF) account

Disclaimer – The views expressed in this blog are solely of the blogger and these views might be contradictory to the views/stand of the majority of the learned people, as well as, the Institutes governing the professional bodies. Hence, it is my earnest request to all the readers that please consult the professionals before taking any step, based on the views expressed in this blog.


In this write-up, let us try to comprehend, in a sequential manner, what does section 89(1) of the Income Tax Act, 1961-2015 (hereinafter, referred to as the Act), talks about, along with the procedure to compute relief, as defined in rule 21A of the Act. Further, let us also understand the meaning of the word ‘relief’ in context of section 89(1) of the Act and eventually make an attempt to figure out the ‘logical’ treatment of amount received as a part of arrears/advance salary which is directly credited to the Provident Fund (PF) account. So, wear your thinking caps on, to opine on a debatable issue.

Relief under Section 89(1) when salary, etcetera, is paid in arrears or in advance – As per the section 89(1) of the Act, where an assessee is in receipt of a sum in the nature of salary, being paid in arrears or in advance, or is in receipt, in any one of the financial year salaries for more than twelve months, or a payment which under the provisions of section 17(3) of the Act is a profit in lieu of salary, or is in receipt of a sum in the nature of family pension as defined in the Explanation to clause (iia) of section 57 of the Act, being paid in arrears, due to which his/her total income is assessed at a rate higher than that at which it would otherwise have been assessed, then the assessee is eligible to claim relief as defined under section 89(1), read along with rule 21A of the Act. (Source: Website of Income Tax Department, Government of India: www.incometaxindia.gov.in)

Methodology for computing relief, as defined in rule 21A of the Act– The procedure for computing the relief as per section 89(1) is specified in rule 21A of the Act. As per the said rule, relief shall be computed in the manner described below –

Step 1: Calculate the tax payable “of the previous year” in which the arrears/advance salary is received –

  1. On the total income, including the entire additional salary received.
  2. On the total income, excluding the entire additional salary received.

The difference between a) and b) is the tax on the entire additional salary received.

Step 2: Calculate the tax payable “of each of the previous year” to which the additional salary relates –

  1. On the total income, including the additional salary pertaining to that particular previous year.
  2. On the total income of that particular previous year, excluding the additional salary.

Compute the difference between a) and b) for each of the previous years to which the additional salary relates and aggregate the same. This aggregate amount is the tax arrived on, after the additional salary received is spread over in each of the previous years to which it relates.

Step 3: If the difference in tax calculated “of the previous year” in Step 1 is more than the aggregate difference in tax calculated “of each of the previous years” in Step 2 then the excess amount is admissible as relief under section 89(1) of the Act.

However, if the difference in tax calculated “of the previous year” in Step 1 is less than the aggregate difference in tax calculated “of each of the previous years” in Step 2, then no relief is admissible under section 89(1) of the Act.

The meaning of the word ‘relief’– As per the dictionary meaning, the word relief means “The feeling that comes when something burdensome is removed or reduced” (Source: WordWeb). Now, in context of section 89(1) of the Act, the word relief means reducing the tax liability/burden on the assessee, on account of lump sum salary being received in arrears/advance, due to which the assessee’s total income in the previous year of receipt of the arrear/advance is assessed at a tax rate higher than what it would otherwise have been assessed, if the amount was received in the year to which it actually pertains.Thus, in simple words, it’s a relief to reduce the tax liability.

Total Income – The tax payable is calculated on the ‘Total Income’. So, let us understand what does total income means. The aggregate amount of the income computed under the five heads of the income i.e. Income from Salaries, House Property, Business or Profession, Capital Gains and Other Sources is termed as Gross Total Income. From the Gross Total Income so computed, the amount spent/invested as eligible under section 80C to 80U (Chapter VI-A) is deducted to arrive at the balance amount which is known as Total Income.

Thus, from the aforementioned explanation, it is clear that the tax payable calculated on the total income under rule 21A of the Act has to be computed after deducting the amount eligible under section 80C to 80U.

Provision of Section 80C of the Act – Contribution to Provident Funds is covered under section 80C of the Act. As per the provisions of the said section, the deduction is allowed only when the specified amount has been actually paid during the previous year.

Thus, by plain reading of this section, it would be construed that the amount received “as a part of arrears” which is directly credited to the PF account could not be spread over to the earlier years to which this PF contribution actually relates because it has not been ‘actually paid’ in those years.

Provision of Section 192 of the Act – Section 192, deals with the deduction of tax from salary. As per section 192, the liability to deduct tax arises only “at the time of payment”, unlike most of the other sections dealing with deduction of tax at source, wherein it is specifically mentioned that tax should be deducted at source at the time of credit or payment of the amount, whichever is earlier.

Thus, by plain reading of this section, it would be construed that the total amount received as a part of arrears/advance salary has to be taxed in the year of receipt of additional salary and it could not be taxed by spreading the amount received as a part of arrears over to the earlier years to which it actually relates because liability to deduct tax in case of salary arises only “at the time of payment”.

‘Logical’ treatment of amount received as a part of arrears/advance which is directly credited to the PF account – As mentioned in the above paragraphs, by plain reading of the provisions of Section 80C and Section 192 of the Act, it could be concluded that tax has to be paid in the previous year in which the entire amount of arrears/advance salary is received. This is actually very much correct in the normal circumstances. However, the relief under section 89(1) has been introduced by the legislature to override the relevant provisions of the Act, which would otherwise have been followed in normal circumstances.

It is a well-settled position of law that any enactment/rule/section etcetera should not be read and understood in a narrow sense, but rather should be interpreted keeping in mind the intention of the legislature behind framing the law. Hence, the relief under section 89(1) has to be interpreted in a broader sense in view of the intention of the legislature to provide relief to the assessee from tax liability.

Similarly, it is a well-settled position of law that whenever any amount is added to the total income of the assessee, the corresponding investments pertaining to that period has to be allowed as an eligible deduction, while computing the taxable income of the assessee. As far as, investment under section 80C is concerned, in normal circumstances, the deduction is allowed only when the amount is paid in that particular previous year, which is absolutely in line with the provisions of the said section. However, when the income itself is not received in that previous year, how someone could make an investment out of that income in that respective year itself is a logical question to be answered before one reach on to the conclusion that whether the PF amount could be spread over to the earlier years or not, for claiming relief under section 89(1) of the Act.

Hence, from the above-mentioned explanations, it is clear that when income is spread over the relevant previous year, the investments pertaining to that particular year has to be spread over to that previous year, as well. Else, the very purpose of the relief is defeated if only income is added to the previous year, keeping aside the corresponding investments pertaining to that particular year. Thus, the spreading effect has to be provided on both, the income, as well as, the amount directly credited to the PF account in order to give relief under section 89(1) of the Act.This will be the ‘Logical’ treatment of amount received as a part of arrears/advance which is directly credited to the PF account.

Judicial Pronouncement – The Tribunal in R. J. Basu v Second ITO (1991) 37 ITD 49 (Mad) (SMC) had pointed out that the fiction enabling spread over, under Sec. 89(1) will have to be carried to its logical extent, so that if income could be spread over, there is no reason at all why the deposits in provident fund account should also not be taken as spread over on the same basis, so as to qualify for rebate in the years in which it could be deemed to have been deposited.(Source: Website of The Hindu newspaper: www.thehindu.com)

While, interpreting the provisions of section 89(1) of the Act, a lot of the learned people have taken the stand that although, for tax calculation the additional salary received shall be spread over to the particular years to which it actually relates, but the investment portion i.e. the amount contributed directly to the provident funds could not be spread over to the earlier years. The reason for such stand is as mentioned in the above paragraphs i.e. deduction under section 80C is allowed only when the specified amount has been actually paid during the previous year. Isn’t it equivalent to applying different logic on the income and investment portion while interpreting the same section 89(1) of the Act? Just because the section is silent on one point it could not be construed that the intention behind relief under section 89(1) was not to allow the relief on the investment portion.

Conclusion – Herewith, I would like to conclude the issue, backed by logical reasoning and the judgement of the Tribunal, by stating that the spreading effect has to be provided on both the income, as well as, the amount directly credited to the PF account while computing the relief under section 89(1) of the Act. If only the additional salary received is spread over the relevant previous years and the investment portion is not spread over to the previous years then the relief will not reach to its logical end and it will not be a relief in totality as intended by the legislature.

At last, I would also like to request the legislature to clarify the issue with regard to spreading or not of the amount received as a part of arrears/advance salary which is directly credited to the Provident Fund (PF) account, while claiming relief under section 89(1) of the Act. In absence of which, it will always be open for interpretation and arguments thereof.

 

Peyush Jain