Euthanasia: It is Passive now.

The Supreme Court of India on 7 March 2011 has permitted passive euthanasia for patients lying in Permanent Vegetative State(PVS) but denied a petition for active mercy-killing or Active Euthanasia. This happened when Aruna’s  Story was into limelight. Aruna Ramachandara Shahbaug now 60, hails from Haldipur at Shimoga in Karnataka. In November27, 1973, She was assaulted and sodomised by a ward boy at the hospital where she worked. The beastly ward boy, Sohan Lal Valmiki tied a dog’s leash around her neck and yanked her, following which oxygen supply to the brain was affected and she suffered brain damage. She has been lying in such a state for over 37 years now. This is something which itself speaks for Aruna’s plea for Euthanasia.

But the SC of India has decided passive euthanasia which means the withdrawal of life-sustaining treatment of the patient should be permitted in India in certain cases. But the plea for mercy killing of Aruna Shahbaug was denied. SC recommended to the parliament that it delete Section 309 which makes attempt to a suicide a punishable offence, saying that who attempt to kill themselves need help, not punishment.

Now the question arises that how does death occur when life support is withdrawn? Does the patient feel pain? The cause of death is determined by the illness. The withdrawal of heart-lung respiration machine will cause a person to stop respiration, leading to cardiac arrest. The withdrawal of dialysis will lead to abnormal levels of electrolytes in the body, leading to cardiac arrest. In the case of cancer, the spread of cancer to  vital organs such as the liver, brain or lungs may cause such organs to fail. Doctors point out withdrawal of life-sustaining support is not withdrawal of love & care. After withdrawal of life-sustaining support, doctors will continue to provide treatment to insure  that the remaining period of the life is as comfortable and as painless as possible. In Aruna’s case, where there is no evidence of any terminal illness, the withdrawal of the food would result to starving to her death giving her unwanted suffering and pain in her remaining days.

Though apart from India, the US, the UK, Australia and some other countries practices Passive Euthanasia. But Active Euthanasia is illegal in virtually all countries, except in the Netherlands, Belgium and Luxembourg.

Budget 2011 India: Highlights

February 28, 2011 (New Delhi)

OPPORTUNITIES

• Swift and broad based growth in 2010-11 has put the economy back to its pre-crisis growth trajectory. Fiscal consolidation has been impressive.
• Significant progress in critical institutional reforms that would set the pace for double-digit growth in the near future.
• Dynamism in the rural economy due to scaled up flow of resources to the rural areas.

CHALLENGES

• Structural concerns on inflation management to be addressed by improving supply response of agriculture to the expanding domestic demand and through stronger fiscal consolidation.
• Implementation gaps, leakages from public programmes and the quality of outcomes pose a serious challenge.
• Impression of drift in governance and gap in public accountability is misplaced.
• Corruption as a problem to be fought collectively. Government to improve the regulatory standards and administrative practices.
• Inputs from colleagues on both sides of House are important in the wider national interest.
• Budget 2011-12 to serve as a transition towards a more transparent and result oriented economic management system in India.

OVERVIEW OF THE ECONOMY

• Gross Domestic Product (GDP) estimated to have grown at 8.6 per cent in 2010-11 in real terms. Economy has shown remarkable resilience.
• Continued high food prices have been principal concern this year.
• Consumers denied the benefit of seasonal fall in prices despite improved availability of food items, revealing shortcomings in distribution and marketing systems.
• Monetary policy measures taken expected to further moderate inflation in coming months.
• Exports have grown by 29.4 per cent, while imports have recorded a growth of 17.6 per cent during April to January 2010-11 over the corresponding period last year.
• Indian economy expected to grow at 9 per cent with an outside band of +/- 0.25 per cent in 2011-12.
• Average inflation expected lower next year and current account deficit smaller.

SUSTAINING GROWTH

Fiscal consolidation

• Fiscal consolidation targets at Centre and States have shown positive effect on macro economic management of the economy.
• Amendment to Centre’s FRBM Act, 2003 laying down the fiscal road map for the next five years to be introduced in the course of the year.
• Proposal to introduce the Public Debt Management Agency of India Bill in the next financial year.

Tax Reforms

• Direct Taxes Code (DTC) to be finalised for enactment during 2011-12. DTC proposed to be effective from April 1, 2012.
• Areas of divergence with States on proposed Goods and Services Tax (GST) have been narrowed. As a step towards roll out of GST, Constitution Amendment Bill proposed to be introduced in this session of Parliament.
• Significant progress in establishing GST Network (GSTN), which will serve as IT infrastructure for introduction of GST.

Expenditure Reforms

• A Committee already set up by Planning Commission to look into the extant classification of public expenditure between plan, non-plan, revenue and capital.

Subsidies

• Nutrient Based Subsidy (NBS) has improved the availability of fertiliser; Government actively considering extension of the NBS regime to cover urea.
• Government to move towards direct transfer of cash subsidy to people living below poverty line in a phased manner for better delivery of kerosene, LPG and fertilisers. Task force set up to work out the modalities for the proposed system.

People’s ownership of PSUs

• Overwhelming response to public issues of Central Public Sector Undertakings during current year.
• Higher than anticipated non-tax revenue has led to reschedulement of some disinvestment issues planned for current year.
• Rs. 40,000 crore to be raised through disinvestment in 2011-12.
• Government committed to retain at least 51 per cent ownership and management control of the Central Public Sector Undertakings.

INVESTMENT ENVIRONMENT

Foreign Direct Investment

• Discussions underway to further liberalise the FDI policy.

Foreign Institutional Investors

• SEBI registered mutual funds permitted to accept subscription from foreign investors who meet KYC requirements for equity schemes.
• To enhance flow of funds to infrastructure sector, the FII limit for investment in corporate bonds issued in infrastructure sector being raised.

Financial Sector Legislative Initiatives

• To take the process of financial sector reforms further, various legislations proposed in 2011-12.
• Amendments proposed to the Banking Regulation Act in the context of additional banking licences to private sector players.

Public Sector Bank Capitalisation

• Rs. 6,000 crore to be provided during 2011-12 to enable public sector banks to maintain a minimum of Tier I CRAR of 8 per cent.

Recapitalisation of Regional Rural Banks

• Rs. 500 crore to be provided to enable Regional Rural Banks to maintain a CRAR of at least 9 per cent as on March 31, 2012.

Micro Finance Institutions

• “India Microfinance Equity Fund” of Rs. 100 crore to be created with SIDBI.
• Government considering putting in place appropriate regulatory framework to protect the interest of small borrowers.
• “Women’s SHG’s Development Fund” to be created with a corpus of Rs. 500 crore.

Rural Infrastructure Development Fund

• Corpus of RIDF XVII to be raised from Rs. 16,000 crore to Rs. 18,000 crore.

Micro Small and Medium Enterprises

• Rs. 5,000 crore to be provided to SIDBI for refinancing incremental lending by banks to these enterprises.
• Rs3,000 crore to be provided to NABARD to provide support to handloom weaver co-operative societies which have become financially unviable due to non-repayment of debt by handloom weavers facing economic stress.
• Public sector banks to achieve a target of 15 per cent as outstanding loans to minority communities under priority sector lending at the earliest.

Housing Sector Finance

• Existing scheme of interest subvention of 1 per cent on housing loan further liberalised.
• Existing housing loan limit enhanced to Rs. 25 lakh for dwelling units under priority sector lending.
• Provision under Rural Housing Fund enhanced to Rs. 3,000 crore.
• To enhance credit worthiness of economically weaker sections and LIG households, a Mortgage Risk Guarantee Fund to be created under Rajiv Awas Yojana.
• Central Electronic Registry to prevent frauds involving multiple lending on the same immovable property to become operational by March 31, 2011.

Financial Sector Legislative Reforms Commission

• Financial Sector Legislative Reforms Commission set up to rewrite and streamline the financial sector laws, rules and regulations.
• Companies Bill to be introduced in the Lok Sabha during current session.

AGRICULTURE

• Removal of production and distribution bottlenecks for items like fruits and vegetables, milk, meat, poultry and fish to be the focus of attention this year.
• Allocation under Rashtriya Krishi Vikas Yojana (RKVY) increased from Rs. 6,755 crore to Rs. 7,860 crore.

Bringing Green Revolution to Eastern Region

• To improve rice based cropping system in this region, allocation of Rs. 400 crore has been made.

Integrated Development of 60,000 pulses villages in rainfed areas

• Allocation of Rs. 300 crore to promote 60,000 pulses villages in rainfed areas.

Promotion of Oil Palm

• Allocation of Rs. 300 crore to bring 60,000 hectares under oil palm plantations.
• Initiative to yield about 3 lakh Metric tonnes of palm oil annually in five years.

Initiative on Vegetable Clusters

• Allocation of Rs. 300 crore for implementation of vegetable initiative to provide quality vegetable at competitive prices.

Nutri-cereals

• Allocation of Rs. 300 crore to promote higher production of Bajra, Jowar, Ragi and other millets, which are highly nutritious and have several medicinal properties.

National Mission for Protein Supplement

• Allocation of Rs. 300 crore to promote animal based protein production through livestock development, dairy farming, piggery, goat rearing and fisheries.

Accelerated Fodder Development Programme

• Allocation of Rs. 300 crore for Accelerated Fodder Development Programme to benefit farmers in 25,000 villages.

National Mission for Sustainable Agriculture

• Government to promote organic farming methods, combining modern technology with traditional farming practices.

Agriculture Credit

• Credit flow for farmers raised from Rs. 3,75,000 crore to Rs. 4,75,000 crore in 2011-12.
• Interest subvention proposed to be enhanced from 2 per cent to 3 per cent for providing short-term crop loans to farmers who repay their crop loan on time.
• In view of enhanced target for flow of agriculture credit, capital base of NABARD to be strengthened by Rs. 3,000 crore in phased manner.
• Rs. 10,000 crore to be contributed to NABARD’s Short-term Rural Credit fund for 2011-12.

Mega Food Parks

• Approval being given to set up 15 more Mega Food Parks during 2011-12.

Storage Capacity and Cold Chains

• Augmentation of storage capacity through private entrepreneurs and warehousing corporations has been fast tracked.
• Capital investment in creation of modern storage capacity will be eligible for viability gap funding of the Finance Ministry.

Agriculture Produce Marketing Act

• In view of recent episode of inflation, need for State Governments to review and enforce a reformed Agriculture Produce Marketing Act.

Infrastructure and Industry

• Allocation of Rs. 2,14,000 crore for infrastructure in 2011-12. This is an increase of 23.3 per cent over 2010-11. This also amounts to 48.5 per cent of total plan allocation.
• Government to come up with a comprehensive policy for further developing PPP projects.
• IIFCL to achieve cummulative disbursement target of Rs. 20,000 crore by March 31, 2011 and Rs. 25,000 crore by March 31, 2012.
• Under take out financing scheme, seven projects sanctioned with debt of  Rs. 1,500 crore. Another Rs. 5,000 crore will be sanctioned during 2011-12.
• To boost infrastructure development, tax free bonds of Rs. 30,000 crore proposed to be issued by Government undertakings during 2011-12.

National Manufacturing Policy

• Share of manufacturing in GDP expected to grow from about 16 per cent to 25 per cent over a period of 10 years. Government will come out with a manufacturing policy.
• Two Committees set up for greater transparency and accountability in procurement policy; and for allocation, pricing and utilisation of natural resources.
• Issues relating to reconciliation of environmental concern from various departmental activities including those related to infrastructure and mining to be considered by a Group of Ministers.
• National Mission for hybrid and electric vehicle to be launched.
• Financial Assistance to be made available for metro projects in Delhi, Mumbai, Bengaluru, Kolkata and Chennai.
• Capital investment in fertiliser production proposed to be included as an infrastructure sub-sector.

Exports

• Of 23 suggestions made by Task Force on Transaction Cost, constituted by the Department of Commerce, 21 suggestions already implemented. Action to be taken on the remaining two suggestions. Transaction Cost of Rs. 2,100 crore will thus be mitigated.
• Self assessment to be introduced in Customs to modernize the Customs administration.
• Proposal to introduce scheme for refund of taxes paid on services used for export of goods.
• Mega Cluster Scheme to be extended for leather products. Seven mega leather clusters to be set up during 2011-12.
• Jodhpur to be included for the development of a handicraft mega cluster.

BLACK MONEY

• Five fold strategy to be put into operation to deal with the problem of generation and circulation of black money.
• Membership of various international fora engaged in anti money laundering, Financial integrity and Economic development, Exchange of information for tax purposes and transparency, secured.

Various Tax Information Exchange Agreements (TIEA) and Double Taxation

• Avoidance Agreements (DTAA) concluded. Foreign Tax Division of CBDT has been strengthened to effectively handle increase in tax information exchange and transfer pricing issues.
• Enforcement Directorate strengthened three fold to handle increased number of cases registered under amended Money Laundering Legislation.
• Finance Ministry has commissioned study on unaccounted income and wealth held within and outside the country.
• Comprehensive national policy to be announced in near future to strengthen controls over prevention of trafficking on narcotic drugs.

STRENGTHENING INCLUSION

• National Food Security Bill (NFSB) to be introduced in the Parliament during the course of this year.
• Allocation for social sector in 2011-12 (Rs. 1,60,887 crore) increased by 17 per cent over current year. It amounts to 36.4 per cent of total plan allocation.

Bharat Nirman

• Allocation for Bharat Nirman programme proposed to be increased by  Rs10,000 crore from the current year to Rs. 58,000 crore in 2011-12.
• Plan to provide Rural Broadband Connectivity to all 2,50,000 Panchayats in the country in three years.

MGNREGA

• In pursuance of last years budget announcement to provide a real wage of Rs100 per day, the Government has decided to index the wage rates notified under the
• MGNREGA to the Consumer Price Index for Agricultural Labour. The enhanced wage rates have been notified by the Ministry of Rural Development on January 14, 2011.
• From 1st April, 2011, remuneration of Anganwadi workers increased from Rs1,500 per month to Rs. 3,000 per month and for Anganwadi helpers from Rs. 750 per month to Rs. 1,500 per month.

Scheduled Castes and Tribal Sub-plan

• Specific allocation earmarked towards Schedule Castes Sub-plan and Tribal Sub-plan in the Budget.
• Allocation for primitive Tribal groups increased from Rs. 185 crore in 2010-11 to Rs. 244 crore in 2011-12.

Education

• Allocation for education increased by 24 per cent over current year.

Sarva Shiksha Abhiyan

• Rs. 21,000 crore allocated, which is 40 per cent higher than Budget for 2010-11.
• Pre-matric scholarship scheme to be introduced for needy SC/ST students studying in classes IX and X.

National Knowledge Network

• Connectivity to all 1,500 institutions of Higher Learning and Research through optical fiber backbone to be provided by March, 2012.

Innovations

• National Innovation Council set up to prepare road map for innovations in India.
• Special grant provided to various universities and academic institutions to recognise excellence.

Skill Development

• Additional Rs. 500 crore proposed to be provided for National Skill Development Fund during the next year.
• An international award with prize money of Rs. 1 crore being instituted for promoting values of universal brotherhood as part of National celebrations of 150th Birth Anniversary of Gurudev Rabindranath Tagore.

Health

• Plan allocations for health stepped-up by 20 per cent.
• Scope of Rashtriya Swasthya Bima Yojana to be expanded to widen the coverage.

Financial Inclusion

• Target of providing banking facilities to all 73,000 habitations having a population of over 2,000 to be completed during 2011-2012.

Unorganised sector

• Exit norms under co-contributory pension scheme “Swavalamban” to be relaxed.
• Benefit of Government contribution to be extended from three to five years for all subscribers who enroll during 2010-11 and 2011-12.
• Eligibility for pension under Indira Gandhi National Old Age Pension Scheme for BPL beneficiaries reduced from 65 years of age to 60 years. Those above 80 years of age will get pension of Rs. 500 per month instead of Rs. 200 at present.

Environment and Climate Change
Forests

• Rs. 200 crore proposed to be allocated for Green India Mission from National Clean Energy Fund.

Environmental Management

• Rs. 200 crore proposed to be allocated for launching Environmental Remediation Programmes from National Clean Energy Fund.

Cleaning of Rivers and Lakes

• Special allocation of Rs. 200 crore proposed to be provided for clean-up of some more important lakes and rivers other than Ganga.

Some Other Initiatives

• To boost development in North Eastern Region and Special Category States, allocation for Special Assistance doubled.
• Rs. 8,000 crore provided in current year for development needs of Jammu and Kashmir.
• Allocation made in 2011-12 to meet the infrastructure needs for Ladakh (Rs. 100 crore) and Jammu region (Rs. 150 crore).
• Allocation under Backward Regions Grant Fund increased by over 35 per cent.
• Funds allocated under Integrated Action Plan (IAP) for addressing problems related to Left Wing extremism affected districts. 60 selected Tribal and backward districts provided with 100 per cent block grant of Rs. 25 crore and Rs. 30 crore per district during 2010-11 and 2011-12 respectively.
• A lump-sum ex-gratia compensation of Rs. 9 lakh for 100 per cent disability to be granted for personnel of Defence and Para Military forces discharged from service on medical ground on account of disability attributable to government service.
• Provision of Rs. 1,64,415 crore, including Rs. 69,199 crore for capital expenditure to be made for Defence Services in 2011-12.
• To build judicial infrastructure, plan provision for Department of Justice increased by three fold to Rs. 1,000 crore.

Census 2011

• To enumerate castes other than Schedule Castes and Schedule Tribes in Census 2011, ‘caste’ to be canvassed as a separate time bound exercise.

IMPROVING GOVERNANCE

UID Mission

• From 1st October, 2011 ten lakh Aadhaar numbers will be generated per day.

IT Initiatives

• Various IT initiatives taken for efficient tax administration. These include e-filing and e-payment of taxes, adoption of ‘Sevottam’ concept by CBEC and CBDT, web based facility for tax payers to track the resolution of refunds and credit for pre-paid taxes and augmentation of processing capacity.
• Under Mission mode projects, funds released to 31 projects received from States/ UTs for computerisation of Commercial taxes. This will allow States to align with roll out of GST.
• Bill to amend the Indian Stamp Act proposed to be introduced shortly.
• A new scheme with an outlay of Rs. 300 crore to be launched to provide assistance to States to modernise their stamp and registration administration and roll out e-stamping in all the districts in the next three years.
• A new simplified form ‘Sugam’ to be introduced to reduce the compliance burden of small tax payers falling within presumptive taxation.
• Three more benches of Settlement Commission to be set up to fast track the disposal of cases.
• Steps initiated to reduce litigation and focus attention on high revenue cases.

Corruption

• Group of Ministers constituted to consider measures for tackling corruption.
• Recommendations to be made in a time bound manner.
• Performance Monitoring and Evaluation System
• In pursuance of recommendations of Second Administrative Reforms
• Commission, 62 departments covered under Performance Monitoring and Evaluation System (PMES) to assess their effectiveness.

TAGUP

• Recommendations of Technology Advisory Group for Unique Projects (TAGUP) submitted and accepted in principle.

BUDGET ESTIMATES 2011-12

• Gross Tax receipts are estimated at Rs. 9,32,440 crore.
• Non-tax revenue receipts estimated at Rs. 1,25,435 crore.
• Total expenditure proposed at Rs. 12,57,729 crore.
• Increase of 18.3 per cent in total Plan allocation.
• Increase of 10.9 per cent in the Non-plan expenditure.
• XI Plan expenditure more than 100 per cent in nominal terms than envisaged for the Plan period.
• Increase of 23 per cent in Plan and Non-plan transfer to States and UTs.
• Fiscal Deficit brought down from 5.5 per cent in BE 2010-11 to 5.1 per cent of GDP in RE 2010-11.
• Fiscal Deficit kept at 4.6 per cent of GDP for 2011-12.
• Fiscal Deficit to be progressively reduced to 3.5 per cent by 2013-14.
• “Effective Revenue Deficit” estimated at 2.3 per cent of GDP in the Revised
• Estimates for 2010-11 and 1.8 per cent for 2011-12.
• All subsidy related liabilities brought into fiscal accounting.
• Net market borrowing of the Government through dated securities in 2011-12 would be Rs. 3.43 lakh crore.
• Central Government debt estimated at 44.2 per cent of GDP for 2011-12 as against 52.5 per cent recommened by the 13th Finance Commission.

PART B TAX PROPOSALS
Direct Taxes

• Exemption limit for the general category of individual taxpayers enhanced from
• Rs.  1,60,000 to Rs. 1,80,000 giving uniform tax relief of Rs. 2,000.
• Exemption limit enhanced and qualifying age reduced for senior citizens.
• Higher exemption limit for Very Senior Citizens, who are 80 years or above.
• Current surcharge of 7.5 per cent on domestic companies proposed to be reduced to 5 per cent.
• Rate of Minimum Alternative Tax proposed to be increased from 18 per cent to 18.5 per cent of book profits.
• Tax incentives extended to attract foreign funds for financing of infrastructure.
• Additional deduction of Rs. 20,000 for investment in long-term infrastructure bonds proposed to be extended for one more year.
• Lower rate of 15 per cent tax on dividends received by an Indian company from its foreign subsidiary.
• Benefit of investment linked deduction extended to businesses engaged in the production of fertilisers.
• Investment linked deduction to businesses developing affordable housing.
• Weighted deduction on payments made to National Laboratories, Universities and Institutes of Technology to be enhanced to 200 per cent.
• System of collection of information from foreign tax jurisdictions to be strengthened.
• A net revenue loss of Rs. 11,500 crore estimated as a result of proposals.

Indirect Taxes

• To stay on course for transition to GST.
• Central Excise Duty to be maintained at standard rate of 10 per cent.
• Reduction in number of exemptions in Central Excise rate structure.
• Nominal Central Excise Duty of 1 per cent imposed on 130 items entering in the tax net.
• Lower rate of Central Excise Duty enhanced from 4 per cent to 5 per cent.
• Optional levy on branded garments or made up proposed to be converted into a mandatory levy at unified rate of 10 per cent.
• Peak rate of Custom Duty held at its current level.

Agriculture and Related Sectors

• Scope of exemptions from Excise Duty enlarged to include equipments needed for storage and warehouse facilities on agricultural produce.
• Basic Custom Duty reduced for specified agricultural machinery from 5 per cent to 2.5 per cent.
• Basic Custom Duty reduced on micro-irrigation equipment from 7.5 per cent to 5 per cent.
• De-oiled rice bran cake to be fully exempted from basic Custom Duty. Export
• Duty of 10 per cent to be levied on its export.

Manufacturing Sector

• Basic Custom Duty reduced for various items to encourage domestic value addition vis-à-vis imports, to remove duty inversion and anomalies and to provide a level playing field to the domestic industry.
• Rate of Export Duty for all types of iron ore enhanced and unified at 20 per cent ad valorem. Full exemption from Export Duty to iron ore pellets.
• Basic Custom Duty on two critical raw materials of cement industry viz. petcoke and gypsum is proposed to be reduced to 2.5 per cent.
• Cash dispensers fully exempt from basic Customs Duty.

Environment

• Full exemption from basic Customs Duty and a concessional rate of Central
• Excise Duty extended to batteries imported by manufacturers of electrical vehicles.
• Concessional Excise Duty of 10 per cent to vehicles based on Fuel cell technology.
• Exemption granted from basic custom duty and special CVD to critical parts/assemblies needed for Hybrid vehicles.
• Reduction in Excise Duty on kits used for conversion of fossil fuel vehicles into Hybrid vehicles.
• Excise Duty on LEDs reduced to 5 per cent and special CVD being fully exempted.
• Basic Customs Duty on solar lantern reduced from 10 to 5 per cent.
• Full exemption from basic Customs Duty to Crude Palm Stearin used in manufacture of laundry soap.
• Full exemption from basic Excise Duty granted to enzyme based preparation for pre-tanning.

Infrastructure

• Parallel Excise Duty exemption for domestic suppliers producing capital goods needed for expansion of existing mega or ultra mega power projects.
• Full exemption from basic Customs Duty to bio-asphalt and specified machinery for application in the construction of national highways.

Other Proposals

• Scope of exemptions from basic Customs Duty for work of art and antiquities extended to apply for exhibition or display in private art galleries open to the general public.
• Exemption from Import Duty for spares and capital goods required for ship repair units extended to import by ship owners.
• Concessional basic Custom Duty of 5 per cent and CVD of 5 per cent available to newspaper establishments for high speed printing presses extended to mailroom equipment.
• Jumbo rolls of cinematographic film fully exempted from CVD by providing full exemption from Excise Duty.
• Out right concession to factory-built ambulances from Excise Duty.
• Relief measures proposed for raw pistachio, bamboo for agarbatti, lactose for the manufacture of homoeopathic medicines, sanitary napkins, baby and adult diapers.
• Proposals relating to Customs and Central Excise estimated to result in a net revenue gain of Rs. 7,300 crore.

Service Tax

• Standard rate of Service Tax retained at 10 per cent, while seeking a closer fit between present regime and its GST successor.
• Hotel accommodation in excess of Rs. 1,000 per day and service provided by air conditioned restaurants that have license to serve liquor added as new services for levying Service Tax.
• Tax on all services provided by hospitals with 25 or more beds with facility of central air conditioning.
• Service Tax on air travel both domestic and international raised.
• Services provided by life insurance companies in the area of investment and some more legal services proposed to be brought into tax net.
• All individual and sole proprietor tax payers with a turn over upto Rs. 60 lakh freed from the formalities of audit.
• To encourage voluntary compliance the penal provision for Service Tax are being rationalised. Similar changes being carried out in Central Excise and Custom laws.
• Proposals relating to Service Tax estimated to result in net revenue gain of Rs. 4,000 crore.
• Proposals relating to Direct Taxes estimated to result in a revenue loss of Rs11,500 crore and those related to Indirect Taxes estimated to result in net revenue gain of Rs. 11,300 crore.

Kindness with Weakness: Never compare!

I know many people who always try to take advantage of the other even when it is going to harm or affect the people adversely. These people are selfish, they only want their success. To them only their success, their progress, their welfare, their improvement means everything. They can’t see happiness of other people. Whenever they see someone to be happy they will always ruin their happiness by some or the other means. They envy others. But don’t to worry, they can never be the happiness for anybody. These creatures are simply ignorant of the fact that if they try to find happiness in other’s joy then they can be overwhelmed by super happiness. Doing this, they can make their surrounding full with lots of positive energy. They don’t know the miracle of kindness. They are not kind, that is their weakness.

There are some other sets of people too. They don’t seek any favour behind their work or deeds. They just don’t think for even a blink of eye before helping others. To them others’ success, progress, welfare, improvements counts. They feel content and happy when they help others, make them happy. When they drag people out of problems, they feel content. They don’t have any thing to fear, that is their nature. They find happiness in their pain. They feel the hurt & pain suffered by others. They understand that whatever they do, they will get back the same thing back from life. After all Newton’s Law applies in all aspects of our life. These kind of people are full of enthusiasm & energy. These people are loved by everybody else. They know their meaning of life. Whenever they can help any needy person, they feel themselves grateful. This is their weakness, they are kind.

Success Mindset

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Success Mindset

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I want to quit addiction!

This is about my very close friend who is a addict. I don’t know what is this addiction known as globally but here in Kolkata people call in “Dendrite Addiction”. Dendrite is a adhesive glue used to paste some broken things and the smell is breath taking. Dendrite is put into some plastic bag and then the smell or odour is inhaled through nose or mouth. This is a chronic disease which can lead to kidney failure, liver disease, damage to bone marrow, nervous system breakdown, memory loss to name a few. If a person is seriously addicted to dendrite then he can live a life of maximum ten years.

Question arises why people do inhale dendrite? In most of the cases here, the main reason which I found is that when you inhale dendrite you don’t feel hungry. But when you are starving and there is no food to have, may be it seems easier to inhale this to supress appetite or hunger. This is very pathetic situation to feel. And mostly the addicts are street side children and school students. I personally feel very sorry for their life’s condition.

Rohit(name changed) is a very good person by heart. He is good at studies, optimistic, helpful, enthusiastic etc. Overall a nice person to be with, which I believe. But unfortunately he is a “dendrite addict”, he wants to quit it but he can’t help stop inhaling. Few days back, he was taking dendrite along a quiet road and suddenly two policemen came. First they slapped him hard, then in the next move they took him with them and thrown him behind the bars. He begged them to let him go but police always have deaf ears, all those persons are hungry for money. After, 5 hours someone informed his parents. They came to the police station terrified, requested the officials to release him but it was of no help. The officials kept him in the prison till next morning.

I have been to his house, I had a brief talk with him about the matter. He was very sorry for what he did. He was apologetically saying that for him his parents went to jail, which I feel is very unfortunate act which one could do being a child. When asked,”why don’t you quit dendrite?” he told that, “I want to quit it. Even I have minimised the number of times of inhaling dendrite. I can’t completely stop it. I want to but I can’t because when ever the urge for inhaling dendrite comes then nothing except a tube of dendrite & a poly bag can make him calm and once they are in my hands i can’t resist to inhale them.” His parents are aware of the fact that society will make fun of their family, may be people even dislike him for his this habit. But they seriously needs a doctor for him. I know they want their child to experience hell at this age of early 20s.

He needs help. He asked me for some homeopathy medicines for quitting dendrite. I am into my research for him. Found some rehabilitation centres in Kolkata. If someone can give any more information on this regard then it may save someone’s future. Please! it is not possible for me to eradicate these nuisances & nasty practices alone. I need your help, support & love. Leave comments on how can you help people around you to quit chronic addiction. Help them, save life.

Promises Made! Hopefully will be kept!

Each time I make a promise, somehow the promises I made could not be kept. Sometimes I broke the promises & sometimes to whom the promise has been made went away from my life. Today after introspection, I found that whatever the times be being a part of the promise I must at least try to keep my words of confidence intact. I must be true to myself, which doesn’t means just to promise & forget, but to promise and keep the promise. I have always believed in honesty that is what my parents taught me in my childhood and I will always be the same honest true person through out my life. Life is one & I want to make it a meaning, so that when ever I retrospect, I can smile & feel proud of my deeds.

Yester night I have realised that I get much more satisfaction & pleasure when I write things down. I believe this to a good medium to be closer to my dream. And this practice will help me to improve the language itself in which I prefer to write. Though I can give my best in non other than English. I didn’t tried my hands at Hindi but I believe I can pretty well execute my writings in plain Hindi.

Some of my friends complain, “Why I do lot of Facebook & Twitter?” The answer to their very question is simple and precise, i.e. Whenever some idea clicked into my brains I write it in my cell phone & GRPS and some social networking software like Snaptu helps me to update my status in these social networking websites in few seconds. And I am very delighted to say that some of my friend loves to read my updates, sometimes they even copy my update and paste the same in their updates. This makes me a happy man. I love it.

I believe a lot in my potential to write. Though I couldn’t give much time to writing. I promise myself to write at least 4 blog posts in a month. I have realised on more truth of life, i.e. In life whatever condition you be, you are the only one who will be responsible for your life’s days. I have seen lots of dream through my eyes in this small life & I want to see my dream in reality. I want people to learn this. I find this to be the best way to stay fit, stay happy. May be this is my start, I want my end in a dignified manner. And believe me friends the road I have chosen for me will not be a easy one to walk through. And I have to fight a good fight to see the end of the road. I may fall thousand times, but I will stand the one thousand and oneth time. This I promise tonight.

Mood Swings!

Today I was going through many sudden mood swings. And I think, I know why so?

Somehow opened my eyes after 4 hours of sleep through all the day. Reached college late by almost 30mins but that was not the problem anyway. Exams are at hand, so downfall in the attendance only 5 students attended the class. Like the class the duration of the class is also decreasing respectively. Though the main purpose of going college today was mainly for submitting the Internship Training Report. After the class, gone to the near by tea stall; had a fag there which was by courtesy: Sourish. Thanks to him. Got some phone calls & couple of messages from friends that they need my help in completing their Training Report. They were in the IT lab, which use to be my semi-favourite place sometime back in college. Now, the perception is completely changed. Helped some of my poor buddies. They will never change. Though I help them just to receive lots of thanks & blessings.

One thing I would like to blog about here now is about: Shomo Shuvra Das, one of my best friend of college. He is such a dickhead, you people have no idea. This fucking pain in my neck didn’t bothered to complete his Training Report. And today even I didn’t bothered to help him. Do u know why? I could have made his complete project in matter of a day. but can this help him to get over with the problem he is facing to cope up with TR? Of course not. But I don’t know ‘How to make him understand this simple thing which will only benefit him but no one else. He was upset with me today. He didn’t talked to me much. But instead I made a hell lot of fun of him in front of many colleagues. He is hanging in between: pass & fail. I wish he can pass the TR with reasonably good scores. So is the case with: Tanuj. Same wishes for him. I hope Arpita grant them permission to present the TR some other day. Best Wishes Guys.

After making fun and insulting him, I went to Library for studying my TR for Viva. All was good, until she came to library. (Sorry I don’t want to name her.) After she moved away from me, I find it very hard to face her. But after those unfortunate happening I was all right with whatever happened because the reason she gave for breaking up was pretty reasonable. I understood her problem. And I personally never wanted to carry a relationship in grey matter. And she told me ‘She will love me forever’, which is a bullshit. I was pretty emotionally attached with her. She took due advantage of that, which I can realise now a days. I thought she was true to me. But she proved me wrong & many people to count. There is some other guy with him she is going around with. I know that guy well, he is our classmate. But it would have been a foolish idea to let a girl go if she is willing to go around with you. My friend took the favour offered by that b****h. Sry Guys! I thought for a while about our relationship. Her promises and all the love she had for me.(I m not sure if she really loved me or made me a fool.) Then her meaning in my life changed like the Kolkata Traffic. She was trying to talk with me in the Viva, but I reacted rudely with her and with her friends too. Apologise! And of course what I told my friends today, i.e. the definition of girls: they are like the buses, if one goes next will surely come in few time. Even then for what she did, else doing she have no hint that I know about what she is trying to end up with.

In the viva exam, got good marks. 90/100 is not a bad marks either. But that is to some extent due to my professor as he was lenient towards the mass. I was well prepared for the Viva but a single gaze of her screwed everything today. I am not happy within. I was not the one before which I am now. I have never used such abusive words for anybody that’s a history now. I want peace of mind. I want to forget her. I had almost 2500 msgs in my phone but thank god my phone crashed so the msgs because i knew I would have never deleted her single msg with my hands. I think even God don’t want me to be a inch close to her. After coming home from giving routine tuition, i went right inside my bed. Nothing came into my mind to do right then. I wish only one person reads this: Prasun K Das, my cousin brother. He directed me to write this draft. He is the only person whom I think knows me better than me.

Now, I can sleep or pretend to sleep quietly.

I don’t know, if I am doing right by publicly stretching the personal issues. I am sorry!

Joy!

Take chances, tell the Truth!

Learn to say no!

Spend all your money!

Get to know someone random!

Say ‘I Love You’ to someone in life you love!

Be mean! Make fun of mean people!

Sing out loud!

Share somebody’s pain!

Take revenge! Apologize!

Laugh when you fall!

Get into a fight!

Tell someone how much they mean to u!

Tell  someone how much you hate them!

Tell the idiot how much he/she hurts you!

Abuse someone who deserves it!

Sit alone, watch the rain & cry!

Laugh till your stomach hurts!

Dance even if you are too bad at it!

Pose stupidly for snaps!

Call your loved one at the middle of the night!

Go & live life…

Because you know it’s going to end one day!

 

 

I am a free man

For quiet sometime I have not drafted on any topic. Though I have utilized this time in writing few poems, reading few life enhancing novels, gaining lots of information about Indian culture, Bengali cul-ture too; improved my thinking about love, relationships, duality of the human nature & real meaning of freedom. Of all the things I learned & improved upon, freedom is the most vital ingredient for self development of human being and as well as human soul.
Generally I have heard people speaking of freedom. They all talk about doing whatever we feel like is freedom. But is this is the limit of real freedom? Doing whatever, whatever has no limit. It may depict standing on the edge of the 30th floor and feeling the air blowing, jumping in the name of love & singing the song “Apologize” of “One Republic” loud or merely it may be seducing a blonde girl in the pub, proposing her for a long drive & then ending up making one night stand with the blonde & playing the song “Waiting for Tonight” of “Jenifer Lopez”, of course in the background. Freedom has different meaning in different scenario. It is not a constant; it varies from time to time, situation to situation. Even freedom is not free; it’s the situation or the scene that defines the freedom at that point. Everything including freedom depends on something other. It’s like that we all are inter-linked into a web network.
Sometimes I come across this question too, “Does everybody do whatever they feel like?” Answer to this question is an obvious “no”. That means than many people are not free either. They are bound to do things what they don’t want & they all perhaps pretend to be happy about what they do & always try to feel free and hence experience the unreal freedom. They always know from within that they don’t want to do whatever they are doing. But then why they do these things when they know what they are doing is not leading them to satisfaction? Because they don’t want to disrespect their loved one who expects them to do according to their wishes. They simply don’t want to stand for their own wishes & again in future they will repeat their past and one fine day “death” will come their way & they will go to heaven or hell which is of course calculated on their “work”.
“Is this the life living worth?” I believe and always will that “This is our life. Of course, our creation is the greatest truth of our parents love for each other. And like they love each other a lot, they love us too. And parents always want their child to get all the pleasures they have dreamed of some night. They care for our well being. They are the only teachers who taught us how to live in this cruel world. That’s why they expect us to do according to their wishes, so that we don’t get hurt ever.” But what about our wishes, desires, dreams & freedom? At times for living for our own desired life we need to betray everybody who tries to be the obstacle in the path of our goal. We should feel free to express “what we want” at least to our parents & I believe that if they love us then they will surely love the life which we have desired for ourselves. This will make u an able man in the long run.
This is the freedom I am talking about. Choosing your life the way you want it and keep everybody smiling at the same time. Freedom is all about expressing our heart’s desire to anyone. Freedom is nothing but standing still for your life’s greatest desire. It is about giving your life a meaning to live & earn. It’s about pouring your heart’s desire and sees those in reality so that we can live in freedom. A river never stops flowing even if the terrain is high it slows down its speed but continues to flow freely again.
I have a friend of mine, who wanted to join defense. But their parents never wanted him to join any-thing like that. They forced him to pursue a professional course & join some MNC in future. His parents took his career’s decision on his behalf. Now he is not interested what he is doing. He has become the most boring boy I have ever known. He have lost his happiness & of course freedom. Though he always try to escape reality by watching lots of war movies at a high volume, so that he can create a fake environment and live some moments of his desired life. Sometimes I feel sorry for him. He is the only one who can help him to overcome this situation & feel freedom. Hope one day he can stand for what he wants to be. So feel free to express, hence you can attain freedom.

Cross Connection

Here I go off the track again. Thought of beating my loneliness with loneliness itself. Thinking and thinking makes me a emotional fool out here for nothing. Actually trying to figure out What am I? What I am actually suppose to do with my life and the so called bloody future. Lots of cross questioning with my inner-self and the result out of it was simply void. 🙂 What I figure out was this that, we normal being can’t change what gonna happen to our life tomorrow. When I use to be in school, my dad used to say ” Read Well! Else you will meet with your future in hell.” But I guess dad forget to mention some better crap which can do the same. There is something special in probably everybody’s life which leads our way to hell in no time. Guessed? Yeah! Its no other than love. Sometimes I pass through a great ray of dismay when I question myself why does this always happens to me? Why my dedication for the one in the millionth goes in disrespect? How can my special one leave me hopeless? May be God testing my patience. But now I can’t stand with it. Now no more GOD.
Few days back somehow after one an half years I gossiped with my first love( which is what I feel). When I felt being close to her, she forced me to make a safe distance from her. She got a boyfriend from the day she left me. Mathematically they are going around with each other for more than one and half years. Logically she had been going with that guy when I was in her life. Oh. Holyshit! I am forced to believe the rumors. I am forced to doubt my love for her for the first time ever. My life has always made me cry like this, without a solid reason. I heard that when god closes one door, he always makes a way for the next door in notime but the next opened door is of no use for sure. Now my inner me binds me from not loving her. She choose someone else, my love has been answered. Its fine I can love someone the way I use to love her, but can she get my kind of love? :-). She is not my cup of tea. Actually I tried the tradition again.

And from that very day I have limited my contact with my latest love. Yeah! love happens many times ;-). She is also a typical girl. She talks with me as I am her boyfriend and when I ask her does she loves me, she says she loves me but as a friend only. She do cares for me a lot but now she is also gone. 🙂 She says ” I’m the best thing (yes! thing)she can have”. Now it’s difficult for me to understand girls. She actually has a crush on someone else but I thought that my love for her would make her close to me, I succeded but the other day she started gossiping with someone else. She is confused. But I am helpless, can’t imagine life with out her. Emotional one, true one. Actually emotions always wins over the practical ones.

To be honest now a days I’m trying to make a different world for me. Trying to escape reality in the best suitable way and to be with my last hope only. One thing I need to do quite often is that I need to console my heart again and again. But this silly heart is not at all ready to listen my single word of me. This silly is very optimistic, always have faith in me. 🙂

This is the sweetest pleasure I have gone through recently. Tired of all this. I don’t know why? !
My life has nothing to do with me.

SHUBH. . .