Existing provisions under section 80c of the income tax is as under.
(xvii) as tuition fees (excluding any payment towards any development fees or donation or payment of similar nature), whether at the time of admission or thereafter,
(a) to any university, college, school or other educational institution situated within India;
(b) for the purpose of full-time education of any of the persons specified in sub-section (4);
(13) Tuition fees, whether at the time of admission or thereafter, paid to any university, college, school or other educational institution situated in India, for the purpose of full-time education of any two children of the employee.
Full-time education includes any educational course offered by any university, college, school or other educational institution to a student who is enrolled full-time for the said course. It is also clarified that full-time education includes play-school activities, pre-nursery and nursery classes.
It is clarified that the amount allowable as tuition fees shall include any payment of fee to any university, college, school or other educational institution in India except the amount representing payment in the nature of development fees or donation or capitation fees or payment of similar nature.
If referred the oxford meaning of education & institution is as narrated.
education n. 1 systematic instruction. 2 particular kind of or stage in education (a classical education; further education). 3 development of character or mental powers. educational adj. educationally adv.
institution n. 1 organization or society founded for a particular purpose. 2 established law, practice, or custom. 3 colloq. (of a person etc.) familiar object. 4 instituting or being instituted.
To rationalization of tax structure to issue clarificatory orders regarding section 80c Tuition fee deduction
if interpreted in broad sense private coaching/ or tuition classes which becomes essential part of secondary & higher education who are giving tutorials on par with school syllabus to enhance , review & practice education are also educational institutions. These classes are service tax payers under central excise authority, & also income tax payer accordingly.
Though due to ambiguity or lack of clear clarifications in this regard fees paid to these classes is not treated as admissible deduction by drawing & disbursing authority. Resultantly huge amount paid remains ineligible on the part of salary class.
If thought rationally every where these classes are mushroomed in the country & rather than saying craze of students now a days in competitive era it becomes alternative to better education the manner in which day by day school/ college education is deteriorating.
& when these classes collection of fees is becomes accounted money that is absolutely in national economic interest too. as nation is going to generate more income through service tax & income tax.
salary class is such category whose entire amount is taxable & when day by day education is becoming costlier they have no alternative but to claim this amount as tax deduction.
On one side we are insisting for transparency & honesty on the part of servicing community especially in government sector while on other side by this kind of rigid, illogical & irrational interpretation refusing actual expenditure incurred by them genuinely for betterment of children, Thus we are creating the situation of dishonesty & manipulation by compulsion. Thus propensity to resort corrupt way, hide actual expenditure & also known sources of income.
Looking to the factors narrated above & also to avoid any malpractices on the part of taxation department & tax practitioner may I request your good self to direct taxation authority to issue clarificatory order in this regard & allow the fees even paid to coaching & private but service tax registered tuition classes to treat as educational institute & to consider the fees paid to them as eligible & admissible for deduction under section 80c of the income tax.
Your prompt decision in this regard will certainly serve as catalyst towards not only rationalization of tax structure but also transparency & maintaining honesty & loyalty to the government.
Thursday, January 17, 2008
Measures towards more effective election duty by government machinery
1/Even preamble of the constitution of India is clear enough to maintain dignity of every individual though some of the officers & supervisory staff were given the orders as peon in election duty. some were courageous enough to send back for modification rest even with humiliation perform the duty in fear of prosecution. .
2/In many of the election duty areas bare minimum facility to stay & food remain day dream for the staff on duty.
3/Arrangement at receiving station was never up to mark at many centers especially in remote areas, staff found in lurch to deposit the material at late night hours.
4/ Lack of proper training found almost all time, election staff were not in a position to contact each other well in advance to manage their booth duty successfully. Regarding payment of compensation also it has been noticed that uniformity is not maintained.
5/ It has been found that many senior officers in pay scale or hierarchy were posted as presiding officers while juniors in rank & file were found as either zonal officers or as micro observers. this is certainly compunct such dignified officers.
considering the observations i would like to suggest few alternatives.
1/ Many of the returning officers or Asst.R.O. were found fresher for election duty. perhaps first timer while many officers posted as presiding or zonal officers had sizable election duty experience- to address this issues well experience senior officers from other department of government apart from revenue may be utilize in a better manner as R.O Or Asst. R.O.this will create good feeling amongst other officers with dignified duty & job satisfaction. also it will help to mange their departmental staff on election duty with more ease , facility & comfort in better governance.
2/ To avoid humiliating treatment & bellow dignity work software may be develop accordingly giving logic of pay scale & designation to give election duty orders. & To confirm the same in consonance same may be check & verified by one of the administrative officer from large department who may be requisitioned for election duty well in advance.
3/ If From any large organization or public office one administrative officer is deputed & given the responsibility he can better manage not only all hierarchy but also entrusted for transportation, compensation & related issues including training too.
4/ We have very good network of organizational hierarchy at village level in the form of Talati/ or village secretary to whom if effectively utilized during election duty for better facility & comfort i don't think at booth level election staff might have any problem of staying food including in performance of statutory duty by presiding officers. of course he should never be given any active roll in booth duty. But unfortunately these potential never either thought or if so not scrupulously implemented.
5/ Many of the micro observers posted either were fresher or not able to grasp entire booth level duty entirely which may kill the very purpose of system. To cop up with it well experience managerial/ administrative officers having handful experience of election duty only may be prefer ed. This will give certainly more output.
6/ Every time election authority is facing gigantic task of requisitioning of vehicles for election duty, to overcome same for the job of zonal officer or micro observers whom posting is given may be asked to come with the detail of their own four wheeler vehicle details. Now a days car is not luxury so most of those will do the duty in their own vehicle of course with prescribe mileage rate. This will serve dual purpose solve the demand of vehicles, & second but not the least alleged manipulation in the payment of rented vehicles may be checked automatically.
7/Randomisation of staff & last moment order of spot duty is OK. but attest at the time of second meeting team should be formed to acquaint with each other & manage duty well in advance.
8/ One of the issue observed was no any vehicle was allowed within 200 meters while some sick or old age voters were facing difficulty in facing to reach from there to booth for this humanitarian aspect may be consider.
2/In many of the election duty areas bare minimum facility to stay & food remain day dream for the staff on duty.
3/Arrangement at receiving station was never up to mark at many centers especially in remote areas, staff found in lurch to deposit the material at late night hours.
4/ Lack of proper training found almost all time, election staff were not in a position to contact each other well in advance to manage their booth duty successfully. Regarding payment of compensation also it has been noticed that uniformity is not maintained.
5/ It has been found that many senior officers in pay scale or hierarchy were posted as presiding officers while juniors in rank & file were found as either zonal officers or as micro observers. this is certainly compunct such dignified officers.
considering the observations i would like to suggest few alternatives.
1/ Many of the returning officers or Asst.R.O. were found fresher for election duty. perhaps first timer while many officers posted as presiding or zonal officers had sizable election duty experience- to address this issues well experience senior officers from other department of government apart from revenue may be utilize in a better manner as R.O Or Asst. R.O.this will create good feeling amongst other officers with dignified duty & job satisfaction. also it will help to mange their departmental staff on election duty with more ease , facility & comfort in better governance.
2/ To avoid humiliating treatment & bellow dignity work software may be develop accordingly giving logic of pay scale & designation to give election duty orders. & To confirm the same in consonance same may be check & verified by one of the administrative officer from large department who may be requisitioned for election duty well in advance.
3/ If From any large organization or public office one administrative officer is deputed & given the responsibility he can better manage not only all hierarchy but also entrusted for transportation, compensation & related issues including training too.
4/ We have very good network of organizational hierarchy at village level in the form of Talati/ or village secretary to whom if effectively utilized during election duty for better facility & comfort i don't think at booth level election staff might have any problem of staying food including in performance of statutory duty by presiding officers. of course he should never be given any active roll in booth duty. But unfortunately these potential never either thought or if so not scrupulously implemented.
5/ Many of the micro observers posted either were fresher or not able to grasp entire booth level duty entirely which may kill the very purpose of system. To cop up with it well experience managerial/ administrative officers having handful experience of election duty only may be prefer ed. This will give certainly more output.
6/ Every time election authority is facing gigantic task of requisitioning of vehicles for election duty, to overcome same for the job of zonal officer or micro observers whom posting is given may be asked to come with the detail of their own four wheeler vehicle details. Now a days car is not luxury so most of those will do the duty in their own vehicle of course with prescribe mileage rate. This will serve dual purpose solve the demand of vehicles, & second but not the least alleged manipulation in the payment of rented vehicles may be checked automatically.
7/Randomisation of staff & last moment order of spot duty is OK. but attest at the time of second meeting team should be formed to acquaint with each other & manage duty well in advance.
8/ One of the issue observed was no any vehicle was allowed within 200 meters while some sick or old age voters were facing difficulty in facing to reach from there to booth for this humanitarian aspect may be consider.
Administrative reforms & good governance
I would like to suggest some measure towards administrative reforms to have good governance.
As you are aware one of the major issues nation is facing now a days is good governance.
Policies, spirit & provisions are up to mark but problem lies in implementation of the same in true letter & spirit & unfortunately that is not being done. Reasons best known to us are inefficiency amongst existing government machinery, rampant corruption, lack of proper training guidance & motivation. result foregone conclusion poor performance, lost credibility in governance. the prime reasons are:
1/ Selection of wrong person on right job- thanks to prevailing political situation, meddling in recruitment to promotion to nomination on key posts coupled with lack of honesty & integrity on the part of selectors. Only option to improve it full E governance, Electron- computer generated recruitment system & with least weight age to viva all personal interviews should be in public. Never in cameras with video recording Thus complete transparency.
2/ Performance appraisal has become sheer formality no impartial & neutral evaluation is being reported. Our system of performance upper to lower rank is it self needs to be transformed. Thus subordinate should have right to evaluate his/ heir's superior to reflect true picture.
2/ It is not so that honest, integrated persons are not there in government but their voice are suppressed by vested interest factors/ superiors to come out of the same up to certain level of hierarchy above class 2 regular feed back should be availed periodically at least once annually & same should be reviewed by eminent persons from the field not directly or indirectly related with department or organization.
3/ as every body is well aware one of the factor lead the staff to corruption is low salary, wrong income tax policy, if assessed past or existing policy force the salary class to invest almost 50% of gross salary to avoid income tax & considering present level of living standard it is never possible to cop up with rest half salary to maintain house with increased all expenditure right from nursery , medical treatment to bare minimum life facility. Even if compared with professional or business community this seems discriminatory as they can claim every expenditure of fuel , electricity , taxes etc while salary class never. Thus IT policy should be reviewed accordingly, salary should be revised of course on performance base.
4/ Again the performance will be same babu dom to avoid any manipulation transparent system may be adopted.
5/ Compulsory by rotation to have fair chance to every body after 3 years every employee/ officer should be given the opportunity per Se interdepartmental/ inter zone. e.g. one administrative officer may be ideal in revenue or vice a verse, to prove ability unlike existing where the coterie is their since born on government roll.
6/Personnel / Human resource department which either not existing or if seemed toothless should be strengthen to take care of Human resource factors, regular training, motivation, guidance & refreshing in house courses. If any officer how so ever brilliant fails to pass qualifying training exams or refresher course may be reverted to vacate the place for new incumbent.
7/ Honesty should have of utmost importance so any body found to be wealthy than known sources of income which may be reviewed by many factors compelling every body to provide details like property & can be taken to task, no stone should be left unturned in case of suspect & accused. Even existing policy of liberal subsistence allowance in case of suspension & regularization of said after inquiry should be made more stringent. as only fear formula works.
8/ One of the welfare option to adopt community development/ equal facility by department or government to equal category like children education, transportation, accommodation, medical treatment, holiday package etc of course on proportionate sharing basis may be considered to avoid ostentation & hypocrisy.
9/ The last but not the least entire mind set of BABU DOM should be changed if not willingly than forcibly else to face eviction indeed we wants to restore the credibility in governance.
As you are aware one of the major issues nation is facing now a days is good governance.
Policies, spirit & provisions are up to mark but problem lies in implementation of the same in true letter & spirit & unfortunately that is not being done. Reasons best known to us are inefficiency amongst existing government machinery, rampant corruption, lack of proper training guidance & motivation. result foregone conclusion poor performance, lost credibility in governance. the prime reasons are:
1/ Selection of wrong person on right job- thanks to prevailing political situation, meddling in recruitment to promotion to nomination on key posts coupled with lack of honesty & integrity on the part of selectors. Only option to improve it full E governance, Electron- computer generated recruitment system & with least weight age to viva all personal interviews should be in public. Never in cameras with video recording Thus complete transparency.
2/ Performance appraisal has become sheer formality no impartial & neutral evaluation is being reported. Our system of performance upper to lower rank is it self needs to be transformed. Thus subordinate should have right to evaluate his/ heir's superior to reflect true picture.
2/ It is not so that honest, integrated persons are not there in government but their voice are suppressed by vested interest factors/ superiors to come out of the same up to certain level of hierarchy above class 2 regular feed back should be availed periodically at least once annually & same should be reviewed by eminent persons from the field not directly or indirectly related with department or organization.
3/ as every body is well aware one of the factor lead the staff to corruption is low salary, wrong income tax policy, if assessed past or existing policy force the salary class to invest almost 50% of gross salary to avoid income tax & considering present level of living standard it is never possible to cop up with rest half salary to maintain house with increased all expenditure right from nursery , medical treatment to bare minimum life facility. Even if compared with professional or business community this seems discriminatory as they can claim every expenditure of fuel , electricity , taxes etc while salary class never. Thus IT policy should be reviewed accordingly, salary should be revised of course on performance base.
4/ Again the performance will be same babu dom to avoid any manipulation transparent system may be adopted.
5/ Compulsory by rotation to have fair chance to every body after 3 years every employee/ officer should be given the opportunity per Se interdepartmental/ inter zone. e.g. one administrative officer may be ideal in revenue or vice a verse, to prove ability unlike existing where the coterie is their since born on government roll.
6/Personnel / Human resource department which either not existing or if seemed toothless should be strengthen to take care of Human resource factors, regular training, motivation, guidance & refreshing in house courses. If any officer how so ever brilliant fails to pass qualifying training exams or refresher course may be reverted to vacate the place for new incumbent.
7/ Honesty should have of utmost importance so any body found to be wealthy than known sources of income which may be reviewed by many factors compelling every body to provide details like property & can be taken to task, no stone should be left unturned in case of suspect & accused. Even existing policy of liberal subsistence allowance in case of suspension & regularization of said after inquiry should be made more stringent. as only fear formula works.
8/ One of the welfare option to adopt community development/ equal facility by department or government to equal category like children education, transportation, accommodation, medical treatment, holiday package etc of course on proportionate sharing basis may be considered to avoid ostentation & hypocrisy.
9/ The last but not the least entire mind set of BABU DOM should be changed if not willingly than forcibly else to face eviction indeed we wants to restore the credibility in governance.
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