BUDGET REQUEST PROPOSALS

“BUDGET REQUEST PROPOSALS”     

IN ENERGY SECTOR TAX CONCESSIONS FOR  REDUCTION OF T&D LOSSES, SAVINGS OF POWER IN LIGHTING-ELECTRONIC CHOKES MANUFACTURING;  HEALTH CARE SECTOR ALL DRUGS UNDER GOVERNMENT PRICE CONTROL WITH NO DRUG SOLD IN RETAIL MORE THAN 100% MARK UP PRICE, TAX CONCESSIONS FOR MANUFACTURING GENERIC DRUGS, ALSO FOR ALL DRUGS USED IN CHRONIC DISEASES CURE; ALL PRESCRIPTIONS TO BE BAR-CODED & MANDATORY ISSUE OF DRUGS ONLY ON BAR CODED PRESCRIPTIONS;  FIXING  OF UNIFORM PRICING FOR SERVICES IN HOSPITALS OF SAME CATEGORY  & TAX CONCESSIONS FOR HOSPITALS IN TOWNS & RURAL AREAS; MANDATORY CREATION OF HEALTH INSURANCE TO ALL CITIZENS BY DEDUCTION FROM PROFESSIONAL PAYMENTS BY EMPLOYERS & DEDUCTION FROM MOBILE USAGE TALK TIME MONEY ON EVERY MOBILE PHONE; AGRICULTURE SECTOR TAX CONCESSIONS FOR REDUCTION OF INPUT COSTS, BUDGET FOR WEATHER MODIFICATION FOR PERENNIAL WATER SUPPLY; EXTENSION OF SUBSIDIES ON INPUTS ONLY TO SMALL & MARGINAL FARMERS BASED ON KISSAN CARDS, FIXING MINIMUM SUPPORT PRICE BASED ON LOCAL CONDITIONS ENSURING FARMERS GET SOME PROFIT; EXTENSION OF TAX CONCESSIONS FOR AGRI-BACK END INFRASTRUCTURE CREATION; FIXING DISTRICT WISE UNIFORM MINIMUM-MAXIMUM RETAIL SALE PRICE FOR AGRICULTURE PRODUCE; BANKING SECTOR ALL BANKS  MUST HAVE ALL A/C HOLDERS BIO METRIC DATA, INTEGRATION OF CORE BANKING DATA BY GOVT. AUTHORITY TO ENSURE ALL A/C’S & TRANSACTIONS ARE LEGITIMATE, UNDER TAX NET; MORE LOANS FOR SHG & FEMALE ENTREPRENEURS IN MSME SECTOR; TAX CONCESSION FOR INDIVIDUALS, CURRENT A/C HOLDERS FOR NON-CASH BANKING TRANSACTIONS, FAILURE SHOULD ATTRACT PENALTY; ALL TRANSACTIONS ABOVE RS 10,000 SHOULD BE MANDATORILY  BY BANK DEBIT CARD/ CHEQUE/ONLINE ONLY; VOLUNTARY DISCLOSURE OF INCOME SCHEME  FOR TAXING UN DISCLOSED WEALTH OF GOVERNMENT EMPLOYEES, ELECTED REPRESENTATIVES AND PEOPLE IN POLITICAL PARTIES, ALSO BULLION WEALTH OF ALL CITIZENS; DISTRICT WISE DATA COLLECTION FOR LICENCES/PERMITS OF VARIOUS GOVT. FOR VARIOUS BUSINESS ESTABLISHMENTS TO BRING MORE PEOPLE INTO TAX NET; TRANSPORT SECTOR ELECTRONIC CHIP BASED CARDS FOR VEHICLE REGISTRATION, DRIVING LICENCE, INTEGRATION WITH PETROL PUMPS FOR DISPENSING FUEL & WITH TOLL GATES TO CROSS  BOUNDARIES ONLY ON VALIDITY OF CARDS;  ALSO BAR-CODED “GST FORMS” TO APPLY ONLINE BY ALL MANUFACTURERS/TRADERS MENTIONING VEHICLE, DRIVER CARD NUMBERS, PRODUCT DETAILS, WORTH, MANUFACTURING LICENCE,  FOR GOODS MOVEMENT  TO REDUCE ZERO BILL SALE; PETROLEUM SECTOR REDUCTION OF OIL & GAS SUBSIDY BURDEN BY ENSURING SUBSIDIES ARE EXTENDED ONLY FOR DESERVING PEOPLE BELONGING TO  BPL, LOW INCOME GROUPS, VARIED PRICING OF  PETROL, DIESEL, LPG  FOR DIFFERENT SECTIONS OF PEOPLE, BASED ON CLASSIFICATION AS PER VEHICLE TYPE/ INCOME GROUP;   SOCIAL RESPONSIBILITY TAX CONCESSIONS FOR ORGANISATIONS EMPLOYING MORE THAN 50 % FEMALES AS EMPLOYEES; FOR ALL CLASS 4 EMPLOYEES IN GOVERNMENT; FOR ALL  TEACHERS, DOCTORS WITH MORE CONCESSION FOR WORKING IN RURAL AREAS, ALSO FOR RELIGIOUS ORGANISATIONS & PRIESTS ENGAGED IN SOCIAL ENGINEERING AS PER GOVT. NORMS FOR BETTER SOCIETY

PRADEEP KUMAR KUNCHE,

kunchepk@gmail.com ; pradeepkunche.blogspot.in ;  www.scribd/pradeep_kunche

• INTRODUCTION

• ENERGY

• AGRICULTURE

• PETROLEUM PRODUCTS

• HEALTH CARE SECTOR

• NEED FOR REDUCTION OF TAXES ON ESSENTIAL LIFE SAVING DRUGS AND DRUGS USED TO CURE CHRONIC DISEASES

• NEED FOR REDUCTION OF TAXES / COMPLETE ELIMINATION OF TAXES ON DRUGS USED FOR IRON DEFICIENCY IN FEMALES, ALSO ON THE SANITARY NAPKINS

• NEED FOR UNIFORM GUIDELINES FOR ALL HEALTH INSURANCE COMPANIES

• NEED FOR TAX CONCESSIONS FOR AUTOMATION OF HOSPITALS

• NEED FOR CREATION OF HEALTH INSURANCE FOR ALL CITIZENS, FOR ALL ORGANISED & UN ORGANISED EMPLOYEES BY THEIR EMPLOYERS THROUGH GOVERNMENT AGENCIES

• NEED FOR MANDATORY DEDUCTION FROM MOBILE TALK TIME FOR CREATION OF HEALTH INSURANCE FOR BPL, LOW INCOME GROUPS AND ALSO HEALTH CARE INFRASTRUCTURE

• NEED FOR MANDATORY TAX/CESS FOR INSURANCE/ HEALTH CARE ON EVERY TRAVEL TICKET

• NEED FOR ALLOCATION OF BUDGET FOR STATES TO OPERATE EMERGENCY MEDICAL AMBULANCE SERVICES IN ALL STATES

• NEED FOR REDUCTION / REMOVAL OF TAXES ON INFANT FOODS / MILK POWER AND NUTRACETICUAL PORRIDGES FOR GROWING CHILDREN

• NEED FOR ALLOCATION OF MORE FUNDS FOR SC & ST SUB PLANS AND ENSURE THE FUNDS ARE BEING USED FOR THE PROSE OF THE BETTERMENT OF SC & ST ONLY THROUGH LEGISLATION OF FUND USE.

• NEED FOR USE OF MAJOR SHARE OF REVENUE COLLECTED THROUGH MINING IN THE TRIBAL/ DALIT RESERVED PARLIAMENT SEGMENTS/ HABITATIONS SHOULD BE USED FOR THE DEVELOPMENT OF SC & ST

• NEED FOR MANDATORY ISSUE OF FARE BILL BY ALL PRIVATE/PUBLIC AUTOS/TAXIES THROUGH GPRS BASED BILLING SYSTEM

• NEED FOR ENHANCING OF TAXES ON TOBACCO PRODUCTS, REGULATION /MONITORING OF SALE OF TOBACCO PRODUCTS

• NEED FOR REDUCTION OF TAXES ON WATER FILTERS/ PURIFIERS/ REFILLS

• NEED FOR REDUCTION OF TAXES ON MOSQUITO REPELLENTS/REFILLS

• NEED FOR ENHANCING OF TAXES ON ALCOHOLIC BEVERAGES PRODUCTS, REGULATION /MONITORING OF SALE OF TOBACCO PRODUCTS

• FOR MORE PRIVATISATION FOR BETTER INFRASTRUCTURE REDUCED BURDEN ON GOVERNMENT.

• NEED FOR BIO METRIC DATA OF ALL BANK ACCOUNT HOLDERS OF ALL TYPES OF A/C FROM THE  BEGINNING OF THE BANK BRANCH AND INTEGRATION OF ALL CORE BANKING DATA/OPERATIONS OF ALL BRANCHES , ALL BANKS TO ELIMINATE FICTITIOUS ACCOUNTS AND CURTAIL BLACK MONEY

• NEED FOR CONSTITUTION OF LICENCE INFORMATION AUTHORITY

• NEED FOR  MORE TAXING THE SHORT TERM CAPITAL GAINS, LESS FOR LONG TERM CAPITAL GAINS; NEED FOR INCREASE OF CAPITAL GAINS ON PROPERTY/REAL ESTATE

• NEED FOR RECORDING THE BULLION TRADE

• NEED FOR ANNOUNCEMENT OF SPECIAL VDIS FOR ALL THE GOVERNMENT EMPLOYEES AND ELECTED REPRESENTATIVES AND PRIMARY OF POLITICAL PARTIES

• NEED FOR REDUCTION OF TAXES ON VIDEO CONFERENCE EQUIPMENT

• NEED FOR REDUCTION OF TAXES ON BIO METRIC EQUIPMENT

• NEED FOR REDUCTION OF TAXES ON C C CAMERA EQUIPMENT

• NEED FOR REDUCTION OF TAXES ON BILLING EQUIPMENT

• REDUCTION OF TAXES FOR MORE INTERNET USAGE AND REDUCTION OF MANPOWER, ELECTRICITY ETC IN THE BANKING, OTHER AREAS; NEED FOR MORE TAX ON USAGE FOR WATCHING PORNOGRAPHY

• TURNOVER TAX ON CONTRACTS, SUB CONTRACTS TO ELIMINATE SHELL COMPANIES

• NEED FOR REDUCTION OF TAXES ON ANIMAL HUSBANDRY FEED/ MEDICINE

• NEED TO PROVIDE TAX CONCESSION FOR PET RAISE

• ON AUTOMOBILE INDUSTRY

• NEED FOR IMPOSITION OF GREEN TAX

• NEED FOR REDUCTION OF TAXES ON READYMADE LOW COST HOUSING- PRE FABRICATED

• NEED FOR REDUCTION OF TAXES ON PACKAGE TOURS

• NEED FOR REDUCTION OF TAXES ON PRINTING INK AND PRINTING PAPER FOR TEXT BOOKS

• NEED FOR REDUCTION OF TAXES FOR SMALL FILMS/ DOCUMENTARIES EXCLUSIVELY MADE ON SOCIAL ENGINEERING AND LIFE OF VARIOUS SECTIONS OF PEOPLE; ALSO NEED FOR REDUCTION OF TAXES FOR MEDIA BOTH PRINT AND ELECTRONIC

• NEED FOR RESTRICTION OF CORPORATE/BUSINESS ESTABLISHMENTS RESTRICTING THE ADVERTISEMENT EXPENDITURE NOT MORE THAN 2% OF THE TURNOVER

• NEED FOR ALLOCATION OF BUDGET WITH STATE SHARING OF AMOUNT FOR CLOUD SEEDING / WEATHER MODIFICATION FOR RECEIVING MORE RAIN WATER

• NEED FOR ENHANCEMENT OF BUDGET FOR SHG, SELF EMPLOYMENT AND WOMEN ENTREPRENEURS IN MSME SECTOR; TAX CONCESSIONS FOR ALL ORGANISATIONS WITH STRENGTH OF WOMEN IN THE ORGANISATION

• NEED FOR TAX CONCESSION AND PROVISION FOR LOAN FOR MARGIN MONEY FOR FEMALE AUTO/ TAXI OWNERS TO BE DRIVEN BY FEMALES MEANT FOR TRANSPORT OF FEMALES ONLY.

• NEED FOR TAX CONCESSIONS FOR EDUCATIONAL INSTITUTIONS IN THE TIRE 2, 3 CITIES AND TOWNS AND RURAL AREAS; TAX CONCESSION FOR INCOME EARNED BY TEACHERS THROUGH TEACHING PROFESSION

• NEED FOR TAX CONCESSIONS FOR DOCTORS WORKING IN THE TIRE 2, 3 CITIES AND TOWNS AND RURAL AREAS; TAX CONCESSION FOR INCOME EARNED BY DOCTORS THROUGH PROFESSION

• NEED FOR TAX CONCESSIONS FOR PRIESTS WORKING IN THE TIRE 2, 3 CITIES AND TOWNS AND RURAL AREAS; TAX CONCESSION FOR INCOME EARNED BY PRIESTS THROUGH PROFESSION

• NEED FOR REDUCTION OF TAX FOR ALL THE CLASS 4 EMPLOYEES IN THE GOVERNMENT AND SEMI GOVERNMENT AND PSU

• NEED FOR MAKING IT MANDATORY THAT ALL RENTAL INCOME SHOULD BE THROUGH CHEQUE PAYMENT/ DD PAYMENT AND NO CASH PAYMENTS/ CASH DEPOSITS IN THE ACCOUNTS

• NEED FOR INCULCATING FINANCIAL DISCIPLINE IN THE CITIZENS THROUGH TAX CONCESSION FOR CASHLESS TRANSACTIONS (NO USE/ LESS USE OF CASH OF THE TOTAL INCOME)

• NEED FOR TAX CONCESSIONS FOR ALL HANDICAPPED PEOPLE; TAX CONCESSIONS ON ALL EQUIPMENT USED BY HANDICAPPED PEOPLE

• NEED FOR ONE TIME TAX CONCESSIONS FOR ORGAN DONATION LEGAL DECLARATION, ALSO FOR DONORS THE HUF INCOME OR DEDUCTION OF TAX ON WEALTH DISTRIBUTED TO THE SUCCESSORS OF THE DECEASED DONOR

• NEED FOR CREATION OF SUB PLANS FOR WELFARE OF BACKWARD MINORITIES AND OTHER BACKWARD CLASSES WHO ARE BPL & LOW INCOME GROUP

• NEED FOR MANDATORY REGISTRATION OF ALL NGO’S; NOMINAL TAX ON THE INCOME RECEIPTS OF ALL NGO’S AND NEED TO FILE THE RETURNS TO THE INCOME TAX FOR EXPENDITURE BY ALL NGO’S

• CONCLUSION

INTRODUCTION

As the country economy is in near to hard ship with reduction in growth and also acute short supply of the funds and more corruption happening and also need for providing basic amenities for the BPL and low income group for survival and the welfare schemes, subsidies eroding maximum cash revenues and not up to the mark, zero billing trade and concealment of taxes to a larger extent by the business establishments need to be channelized to ensure more revenue collection and also at the same time government ensure un earthen of the ill-legitimate wealth acquired by various sections of people and also to ensure the corruption is minimized for better utilisation of revenues ; as such the focus should be on sectors like energy, agriculture, petroleum products, health care etc which were discussed elaborately.

ENERGY SECTOR

Since the Energy crises is acute in the country in almost all the states and it is the stumbling block for the growth of the economy of the country in almost all the sectors, need to ensure proper energy management should be implemented

Since energy production is time consuming and also energy saved is energy produced, First and foremost thing is to ensure that transmission and distribution losses are needed to be minimized, as such tax incentives for every 1% reduction of T&D loss by the TRANSCO’s & DISCOMS’s should be extended

Second most things is to encourage alternative energy production especially the wind and solar energy and reduce the taxation of import of the equipment for the purpose of production of energy linking it to the fixed time frame of production of energy, tax incentives for indigenous production with technology transfers etc

Need for fixing the uniform costing of energy production and sale for all the energy produces, making all energy is purchased by government and only DISCOM’s should be privatised.

Need for making it mandatory use of 25% of the energy utilisation in all the government and private establishments through alternative energy like solar/ wind or pay the extra duty for the 25 % or the percentage which was not able to replenish with non conventional energy.

Need reduction of complete duties on the electronic chokes manufacturing and fixing the cost of electronic cokes as per the specific standards (for tube lights up to 36W, 40W it saves 40 to 45% energy manufacturing cost is around 100 to 200 Rs depending up on the quality of diodes and capacitors and electronic PCB, similarly for sodium vapour and metal halide lamps (SVL, MHL) up to 250, 400 W the manufacturing cost may be Rs 500 to 800 Rs including the  taxes; as such the government must scrap the duties and taxies for all the diodes, capacitors used in the electronic chokes through duty draw back claim on the purchase invoices of the DISCOMS and this will further reduce the manufacturing cost; all glow sign boards, all street lights, all hoardings, all advertisements, all commercial establishments must mandatorily use the electronic chokes for the tube lights, metal halide lams, sodium vapour lamps etc;

Need for free distribution of energy saving lights (other than tube lights) and chokes (tube lights, SV&MH lights) by the distribution companies and adjust in the bills to all the households in the country and ensure every house hold uses electronic chokes or CFL bulbs as was supplied by the DISCOMS and there should be monthly energy audit of the DISCOMS in very household before metre taking the reading of the unit household whether they are using electronic chokes or not whether they are CFL bulbs or not based on the number of bulbs and in case not using the electronic chokes or bulbs to impose additional tax on the average consumption. This will bring a sea change in the energy management.

The total energy saved through the lighting itself will be as high as 20 % of implemented and will drastically reduce the peak demand load and he same power can be used for the agriculture as well as industrial production

Also it should be made mandatory that electricity supply to the Agriculture should be through a separate grid and should be privatised with fixed tariff for 33 years (with annual / bi annual increase / decrease based on the raw material cost as was decided by government uniformly throughout the country/state and certainly like the gas supply agreement of RIL in KG basin.

Also need to extend incentives for the manufacture of electronic chokes with tax holidays, and stricter quality standards and it should be the duty of the manufacturer to extend the warranty for the choke function without fail for at least two years; also more incentives for electronic choke manufacturing by the female entrepreneurs.

Also the government make it mandatory that all the business establishments, the office establishments both government as well as private must mandatorily submit the energy audit certification and use only 4 star rated AC, HEATERS etc in the offices.

Also need to make it mandatory energy audit reports to be submitted online every three months by all commercial energy users in all business establishments/ factories and should be kept on the web site along with list of machinery, the capacity, the energy consumption, number of hours worked, total manufactured etc; tax incentives for energy audit reports submission, failure to submit more tax as penalty.

Also making it mandatory that all the government and private establishments and offices should reduce the energy in the day by making the builds more green buildings and government must exempt onetime tax on the expenditure for converting the existing buildings to be the green buildings as per the approval of the green building council of India (GBCI) or the local municipal engineering authority for each and every building.

Also government must reduce the taxes for all the green building in the future in all commercial and office establishments

Also need for reduction of taxes for captive power production units as well as captive power units supplying excess power to the state DISCOM grids, Also there should be uniform power evacuation procedures for all captive power generation units throughout the country.

AGRICULTURE SECTOR

Also all the farmers should hold the farmers identity card wither the ownership card or the leased farming card, all the farmer card holders mandatorily maintain the bank account.

All the purchase of farm inputs should be through bank debit/ credit card only, elimination of cash transactions; all income received in the market yard through the sale of farm produce is only through the bank or 80 % through bank transaction 20 % on the spot cash; this method will certainly assess the real farm income and the real production, turnover, wastage etc can be assessed appropriately.

All bulk purchase & sale and distribution only through bank transaction i.e. through bank cheque/ online bank transactions and complete elimination of cash transactions in the wholesale and distribution network.

As far as the agriculture is concerned government must extend the subsidies on fertilizers and seeds only for the small and medium farmers based on the “kissan card” and non mechanized farmers and also the quantity should be as decided based on the crop and the soil condition as per the advice of the local agriculture (district) officials.

Also complete tax exemption for all the bio pesticides, bio fertilizers and make it mandatory that all mechanised and corporate farming uses 50 % of their pesticides as well as fertilizers through the bio fertilizers else to pay extra tax for non use to make them use the bio fertilizers and bio pesticides.

Also more tax concessions for bio pesticides & bio fertilizer manufacturing

Also privatisation of water supply, electricity supply to the agriculture through ground water table supply/ construction of dams in the catchment areas as well use of weather modification/ could seeding to get more water in river catchments and dams with long term purchase agreements with the government and in turn supply to the farmers.

Also there should be mandatory agriculture tax on every agriculture produce and every person claiming the agriculture income should submit the soil certification, the seed purchase invoices, the fertilizer invoices, if given on lease/ labour contract the labour contract agreement, the crops grown, the yield, the market sold  receipts/ bank transactions etc; the taxing on agriculture income  should be minimum 1% to maximum of 10 % based on the  income earned through agriculture ( 1% tax for  Rs 10,000 worth of agriculture income, and maximum tax of 10 % on agriculture income above Rs 2,00,000 (two lacks), all the farmers should be advised thoroughly for the cost effective production techniques and maximum permissible limit for the input costs and also fixing the maximum sale cost and minimum support price in realistic terms locally based on the local conditions in each state/ district ensuring after average of 20 % profit on the agriculture produce after adding all standard input costs based on the local conditions.

Also government must extend the tax holidays for the fertilizers production companies for few more years, more incentives and also fix the uniform price and profit margins for all fertilizer companies for all the products; also government must ensure that INDIAN RAILWAYS extend minimum cost (maximum of 10 % profit of normal profit earned through normal fright) for all the fertilizers transport.

Also need to extend incentives for the pulses and edible oil seeds production and manufacture of edible oil; need for reduction of taxes on pulses trading to keep the prices under control. Also it should be ideal to reduce the taxes for all the pulses grinding/ polishing units to make them run viably.

Also need for zero tax costing of supply of grains and pulses to all the welfare hostels as per the quantities specified by the respective states/ districts based on the number of children and average consumption.

Also need to extend the concessions and tax holidays for the godowns construction, more specifically the “silo bins”, also construction of cold storages only in the areas of mass production of agriculture produce linked to farmers associations on having continuous supply agreements for fixed period and only in the area  identified as wastage (as stated by the commerce minister that near about 40 % food produced is wasted and the co called FDI in will only occupy 5 to 10 % of the retail share which means the so called FDI will only able to curtail the waste to a maximum of 3 to 4 % of the total wastage happening i.e. 40 % through FDI retail back end ) otherwise lot of cold store chains are lying ideal and become NPA’s in banks due to acute fraud happened only to draw the subsidies they build the cold storage without economic viability for the farmers as well as investors in future.

Also making it mandatory minimum and maximum sale price for all the agriculture produce and finished produce district wise/ block wise in every state either by individual street hawkers or the so called multi brand retail gents and the rates should be announced daily in the radio; television and in the government website and also through Interactive voice response call system and also through SMS request.

Also extending tax concessions for all the fruit sales both producers, whole sellers as well as retail sale to encourage more fruit eat by the people at affordable cost, retail fruit sale be restricted to fixed quantity.

Also all readymade foods in restaurants both take way as well as dine in should have double the taxes than the normal proceed food sold in the long serving packs; complete elimination of tax on the sale of normal bread & tea (not on special breads/ special teas), also complete elimination of taxes on all breads & biscuits packs below Rs 10 per pack.

PETROLEUM SECTOR

In order to reduce the burden on the government as well to reduce the burden on the poor the government must make it mandatory re issue of electronic based vehicle registration cards as well as driving licences, linking the issue of petrol/ diesel based on the validity of the licence as well as vehicle registration also the passage of toll gates similarly on validity of the driving licence as well as vehicle registration

This measure has numerous benefits, all the vehicles registration can be classified based on the value of the vehicle, i.e. two wheelers, four wheelers (basic, average, luxury etc), all commercial passenger, commercial goods etc and the rate of fuel should be variable with maximum subsidy to two wheelers as well as public transport vehicles and private passenger commercial vehicles ( fixing the maximum tariff rates per KM based on the type of vehicle and based on the KM run and based on the age of the vehicle);  also there should be nominal fuel subsidy for basic four wheelers and no fuel subsidy for medium luxury four wheelers based on the cost and fuel efficiency; and fuels with profit  for all SUV and luxury cars, this measure ensures that only poor are extended subsidy, all rich are taxed; also  this  method will enable that all the drivers are rechecked for their driving skills to improve the fuel efficiency; also this measure ensure that all vehicles are periodically done pollution certification and vehicle fitness certification for improving the fuel efficiency, in case the tests are not done and the computer system automatically locks the validity of the electronic vehicle registration card and fuel issue will be stopped and also it cannot play on the roads; also the above methods reduces accidents and loss of human lives and property and also saves lot of insurance money.

Also for the cooking gas the cards should be issued based on the income group as was done through self affidavit declaration of the individual consumers about their total income (need to correlate with the PDS cards) and ensure differential rate for each cylinder for different income groups (subsidy cylinders should be extended only for  BPL. LOW INCOME and LOW MIDDLE CLASS and non subsidy for middle income group and profited cylinders for all higher income groups)

Also all the fuel i.e the diesel for running the generators to run the motors for water pumping for agriculture should have minimal taxes based on the production of farms card and should be coloured green and sold in loose and the green coloured diesel should be used only for the agriculture purpose during the agriculture season in fixed quantities based on the size of the farmland as was fixed in farm card;

Also similarly all the fishing trolls should be given subsidized diesel to ensure better lively hood for the fishermen community based on the fishermen community card owning the boat/ trolly with fixed quantity per boat/ trolley per month.

Also the toll gate crossing makes sure that all vehicles are authorised to cross the area through the electronic driver licence and vehicle registration card.

As such there should be single nationwide bar coded form for goods transport permit downloadable online by filling the details of vehicle card number, driver number, the quantity of goods, the value of goods, manufactured date, manufacturing licence/ permit number etc  to cross any toll gate anywhere in India and integration of all toll gates in the country should reveals the actual production and actual goods sold and goods in stock at the manufacturing unit; this method marginalize the zero bill sale to a great extent.

Also it should be made mandatory that that every manufacturer producing goods following standard manufacturing procedure for production of any product should be allowed to use only + or – 10 % power either through the GRID power or any captive power and all the manufacturing units using GRID power/ captive power should mandatorily submit to the energy consumption and the production and the correlation of the transport / goods in transit and goods at stock and also their sales invoices and the permits and the exports.

Also this method will certainly reduce excess production with same permit numbers and some might be even claiming losses in the taxation books and sale of the zero billing especially in food, pharmacy, various electronic products and its consumables, ancillary products etc which itself will leave no scope for mal practices and the huge revenue for the state and centre

HEALTH CARE SECTOR

Since health care is the prime need for the people and a real burden as still 70 % of the health care is in private sector and still 40 % of the BPL/ LOW income group are cutting their food bills / selling assets to clear health care bills

It should be primarily responsibility that government should fix the rates for services rendered by the private hospitals and nursing homes based on the equipment, based on the space, based on the location of the place etc, the taxation should be varied, lower than the normal corporate tax. More tax concessions for setting up of hospitals in rural areas, towns and tire-3 cities.

Also government must allocate budget to create a separate security printing unit for supply of bar coded prescription pads to all the qualified registered medical practitioners to ensure all the prescriptions are rational and also elimination of fake doctors in the profession and also useful in calculating the professional income of the doctors and also reduces the maximum amount of burden on the common people because of righteous and necessary treatment and prescription and maximum elimination of irrational prescriptions.

Also need for allocation of budget for district wise medical ombudsman set up for ensuring rational prescriptions by all doctors and practice of standard fair treatment procedures by all hospitals and nursing which will certainly reduce the burden on the common people and also saves lot of insurance amount.

Also all the pharmacy products should be mandatorily brought under government control with making none of the 348 drugs should be sold more than 100 % mark up price (now only 70 drugs are in government control and rest are selling with mark up price ranging from 200 to 5000 %  which is nothing but indirect criminal extortion;  which the recent health care ministry suggestion of average price of maximum and maximum price of  same drug by different manufacturers is still makes the prices of 240 odd drugs much costlier; need to mandatorily implement the maximum 100% mark up on production cost should be implemented).

Also since all the doctor’s prescription should be bar coded, all the issue / sale of the medicine should be mandatorily on bar coded prescription (except a maximum of 5 % of the retail pharmacy sale without prescription based on emergency); this will eliminate the un authorised prescriptions, an fake doctors prescriptions, non tax paid / zero bill medicine may be from original company (as larger companies / multinational companies provides job works with their formulation to local pharmacy manufacturers, few local manufacturers may do un authorised production)  .

Also making it mandatory that on each and every strip should be bar coded and all medicine issue from retailer should be recorded and also from the manufacturing to the retailer sale the entire production should run on real time virtual private network to ensure the excise department can track the real time stock at all points any time. This will reduce the medical billing on pharmacy; also the bar coding reading at the pharmacy retail will reduce the zero billing, spurious medicines and non tax paid original medicine manufactured by licence holders etc and ensure all the medicine sold are tax paid as the entire distribution and retail network throughout the country are integrated and run on real time monitoring and stock movement.

NEED FOR REDUCTION OF TAXES ON ESSENTIAL LIFE SAVING DRUGS AND DRUGS USED TO CURE CHRONIC DISEASES

Also government must extend tax concession on essential life saving drugs in general for all people and an additional tax reduction for all the BPL, LOW income group health card purchases and also for chronic diseases like “diabetics, BP, cancer” etc where the patents need to use the medicines for years and it should be either individual formula wise or as a bunch of prescription wise the set of medicines once purchased as a set of whole / part prescription.

NEED FOR REDUCTION OF TAXES / COMPLETE ELIMINATION OF TAXES ON DRUGS USED FOR IRON DEFICIENCY IN FEMALES, ALSO ON THE SANITARY NAPKINS

Also need for complete elimination of taxes for drugs used to replenish iron deficiency in adolescent girls & women and also complete elimination of taxes on sanitary napkins.

NEED FOR UNIFORM GUIDELINES FOR ALL HEALTH INSURANCE COMPANIES

Also it should be made mandatorily that all insurance companies have equal terms and guidelines covering all the diseases and for all age groups and the premium may vary, and are fixed for all government private insurance companies as per category and also all the insurance companies should issue the insurance within 10 minutes of claim ensuring wide connectivity through total computerisation;

NEED FOR TAX CONCESSIONS FOR AUTOMATION OF HOSPITALS

Also government must extend tax concession equipment for automation /total computerisation of hospitals/nursing homes for ensuring all the hospitals in each district/ mandal block should be online and the number of vacancies in rooms/ patents should be online and who ever first claims urgency as per the doctors report should get treatment in any private hospital; government hospital and certainly not at the mercy of the hospital/ doctor. All hospitals should start treatment based on the urgency immediately without waiting for the insurance amount to be paid as it should be deemed that every individual citizen is holding a private individual / family health insurance card or the government card.

NEED FOR CREATION OF HEALTH INSURANCE FOR ALL CITIZENS, FOR ALL ORGANISED & UN ORGANISED EMPLOYEES BY THEIR EMPLOYERS THROUGH GOVERNMENT AGENCIES

Also need to make it mandatory health insurance for all the citizens; this is possible by profession wise health insurance cards from the employees of all government and private establishments, the commercial business establishments and even kirana shops, and also the house maids, the drivers, the plumbers, the electricians, the missioners, the carpenters, etc through a mechanism by bringing all un organised sectors of professional to organised sector and deducting 5 to 10 % of their monthly salary by their employers     (making it mandatory all the salaries above Rs 3,000 should be deposited in bank through cash deposit/ bank cheque by the employer in the account  of the employee on the en-cashable  on first working day of the next month for up to 10 employees organisations, there after mandatorily through bank cheque only) and for non salaried professionals by making the contract providers making professional payments to deducted 5 % of the payments towards health care card payment and deposit it in the government account of unorganised to organised agency; also levying the 0.1% cess on the manufacturers related to their field like electric goods products, the cement produces, etc and also this will certainly reduce the burden on the individuals & their immediate family members during the medical emergencies, in case the individual or their family do not use the insurance for three years then the accrued amount with interest should be returned to the individual.

NEED FOR MANDATORY DEDUCTION FROM MOBILE TALK TIME FOR CREATION OF HEALTH INSURANCE FOR BPL, LOW INCOME GROUPS AND ALSO HEALTH CARE INFRASTRUCTURE

Also it should be made mandatory that a health insurance cess of 5 % of the total talk time cost on every mobile phone each time they to up for pre paid cards and on monthly bill on very post paid card will certainly ensure enough pool of money for health care infrastructure creation and maintenance of health care for each and every citizen in the country. This method is very ideal and hardly painful for people to pay for health care; (any how most of the mobile operators are swindling money by deducting from the mobile phones in the name of some or other services whether customer seeker or not in spite of TRI regulations banning un authorised swindling by just providing information that so and so service is due; so officially deducting in the form of cess can be justifiable)

NEED FOR MANDATORY TAX/CESS FOR INSURANCE/ HEALTH CARE ON EVERY TRAVEL TICKET

Also it should be made mandatory that all the sale of tickets for travel in the public transport from the Air lines, Railways, to bus both government operated and private operated as well as private taxies  should include a mandatory 2 % health insurance & accident insurance cess to be remitted to the government; these health, insurance cess should be used (1.5 % health, 0.5 % life/ accident insurance) for creation of facilities like clean and hygienic atmosphere, toilets and clean and safe drinking water at all railway stations and bus stations and also at  bus stops in the urban areas/ cities, near taxi stands and auto stands; also it should be made mandatory that all mass public transport carrier drivers/pilots like airlines, railways, buses, mini vans and more than 10 passengers should mandatorily switch off the mobile during the entire driving period (alternatively the drivers should be authorised to use only one mobile phone and the mobile phone should be automatically switched off from the operator itself during the engine on period of the GPRS system in all government and private vehicles of public transport); this will certainly reduce the accidents as well as insurance claims.

NEED FOR ALLOCATION OF BUDGET FOR STATES TO OPERATE EMERGENCY MEDICAL AMBULANCE SERVICES IN ALL STATES

It should be very need of the hour to extend the budget allocation for all states in appropriately based on the population of the state to create infrastructure and maintenance of EMRI emergency medical ambulances i.e 108 vans to provide emergency medical relief before reaching the hospital mostly useful in cases of road accidents, fire accidents, heart attacks etc etc ; small amount will save several lacks of people’s life thus saving lot of human life’s, lively hood for the few people in their family and productive man hours as well as insurance amount   etc.

NEED FOR REDUCTION / REMOVAL OF TAXES ON INFANT FOODS / MILK POWER AND NUTRACETICUAL PORRIDGES FOR GROWING CHILDREN

Also it should be most ideal to reduce the taxes or complete removal of taxes of all kinds on infant’s food products to ensure better growth of the children and infant foods are affordable to all sections of people. Also reduction / complete removal taxes on the nutracuitical porridges for kids as well as adults to ensure better growth of kids.

NEED FOR ALLOCATION OF MORE FUNDS FOR SC & ST SUB PLANS AND ENSURE THE FUNDS ARE BEING USED FOR THE PROSE OF THE BETTERMENT OF SC & ST ONLY THROUGH LEGISLATION OF FUND USE.

Since it is a fact majority of the people in BPL and low income group belong to the SC & ST and also most of the females in the prostitution / flush trade and also in the naxalism are the youth , it is necessary to ensure more funds are allocated from centre to the states through SC & ST sub plans and ensure legislation for  mandatory use of the funds in the respective sub plans only for the development of the SC & ST , mostly through creating SHG, self employment and MEME sector and also agriculture and food processing to individually financially up lift the SC & ST women, youth and not to divert the funds for building approach roads or school buildings ten km away from the SC & ST habitations???? Need to ensure stricter regulations and monitoring of funds use.

NEED FOR USE OF MAJOR SHARE OF REVENUE COLLECTED THROUGH MINING IN THE TRIBAL/ DALIT RESERVED PARLIAMENT SEGMENTS/ HABITATIONS SHOULD BE USED FOR THE DEVELOPMENT OF SC & ST

Also it should be most ideal for the development of the SC &ST through spending majority of the revenue collected from the mining of various kinds (iron ore, coal, granites, lime stone etc) and also through the forest produce and also through the tourism should be used for the purpose of development activities in the SC & ST habitations only. As it is a fact that majority of the mines, tourist places and most of the herbal products are from the thick habitations of SC & ST and god has given the gift to them through nature for their selflessness and honestly/ loyalty and hard work for providing food for all other people through agriculture; as such the revenues earned from these places through any activity should be utilised for the upliftment of the habitations and the SC & ST communities only.

NEED FOR MANDATORY ISSUE OF FARE BILL BY ALL PRIVATE/PUBLIC AUTOS/TAXIES THROUGH GPRS BASED BILLING SYSTEM

Also all the autos and taxies should mandatorily maintain the RFID based GPRS system and each time they hired by any passenger they should start the meter and issue a automated computer bill for the travel service, this will certainly has multiple benefits, this will increase the security, this will certainly make more accountability and also makes to assess the income of the professional driver, also enables the health insurance tax collection better and also ensures that the vehicle owners/ drivers are given better health care facilitates for the eligible categories.

NEED FOR ENHANCING OF TAXES ON TOBACCO PRODUCTS, REGULATION /MONITORING OF SALE OF TOBACCO PRODUCTS

Similarly complete ban on loose sale of tobacco/ beedi products and complete monitoring of manufacturing of each tobacco product and complete ban of sale of loose cigarettes and each cigarette box should be bar coded and the details of the retailers should be recorded; and the tax on the cigarettes should be increased from present to minimum of 200% to maximum of 1000 % on various cigarettes and other tobacco products. This method will certainly reduce the tobacco related diseases in the country as on account of tobacco near about 5 lack deaths are happening in India with a loss of production of over 5 billion due to loss of productive man hours in the working age group.

NEED FOR REDUCTION OF TAXES ON WATER FILTERS/ PURIFIERS/ REFILLS

Also reduction of taxes/duties on the water filters/ purifiers and ensure they are affordable to every slum dweller to have safe drinking water; also making it mandatory that all municipalities supply safe drinking water and the water usage should be taxed based the quantities used; up to 100 litres (6- 7 buckets per day ) free, there after wards  every 100 litres  Rs 5 i.e. 5 Pisa per litres of water; this will ensure judicious use of water by every person; after first 200 litres additional 50 litres should cost 5 Rs.

NEED FOR REDUCTION OF TAXES ON MOSQUITO REPELLENTS/REFILLS

Similarly the cost of mosquito repellents like liquid mosquito repellents through electronic gadgets and power operated and burning the instincts price should be fixed based the actual manufacturing cost making a maximum mark up of 100 % and fixing the average maximum price will certainly reduce and should be affordable to all slum dwellers ( it is shame that almost all persons in every village household has a mobile phone but hardly bothered about mosquito borne diseases, on account of mosquito born several thousand deaths are taking place)

NEED FOR ENHANCING OF TAXES ON ALCOHOLIC BEVERAGES PRODUCTS, REGULATION /MONITORING OF SALE OF TOBACCO PRODUCTS

Also it should be made mandatory the computerisation and video survive lance of the entire manufacture of the IMFL and bar coding of each bottle of production and making it mandatory that from production, to distribution to retail sale through Virtual private network and real time sale monitored through record of sale through bar code movement online; all the retail sale should be under survive lance online with the excise department; this will ensure that entire sale is monitored; also need to enhance the tax component on all the alcoholic beverages as luxury and add an additional luxury tax based on the cost of the beverage (up to 20 % of the alcohol content with additional 100 % tax from the present tax, all others alcoholic beverages with 200 to 5000 % tax, which is very justifiable when government till date allowed  private pharmacy companies on life saving drugs earning this much margins then for preventing individuals from many dangers through alcohol consumption is very much justifiable only thing bold decision required, those drunkard people who are acutely addicted  will drink irrespective of price, also it is shameful that governments running on some peoples weakness and at the cost of deterioration of health of some individuals??). Sale of IMFL based on bio metric sale and slips for every sale; Complete ban of the arrack manufacturing and retail sale, also need strict monitoring and use of subsidized alcoholic beverages to the armed forces and police etc.

FOR MORE PRIVATISATION FOR BETTER INFRASTRUCTURE REDUCED BURDEN ON GOVERNMENT.

Also complete privatisation of the road building from each high national high way to each state highway and also city / district roads and make toll collection privatisation this will reduce the burden on the government.

NEED FOR BIO METRIC DATA OF ALL BANK ACCOUNT HOLDERS OF ALL TYPES OF A/C FROM THE  BEGINNING OF THE BANK BRANCH AND INTEGRATION OF ALL CORE BANKING DATA/OPERATIONS OF ALL BRANCHES , ALL BANKS TO ELIMINATE FICTITIOUS ACCOUNTS AND CURTAIL BLACK MONEY

Also in order to bring more people into tax net to generate more tax and curtail the black money, it is necessary to make all the banks must ensure that all bank accounts from the beginning of the bank branch of each branch from first customer to to till date should be bio metric and all the core banking data of all the banks should be integrated to weed out the fatuous accounts and also bring more people into tax bracket;  all corporate; commercial accounts and all current accounts should provide the bio metrics of all the functional directors / partners/ proprietor in addition to the authorised signatories; also all the fixed deposits, all the loans gold, mortgage should be identified and informed to the CIB of income tax department. Also to make all commercial business to business, business to individuals transactions mandatorily through current account only even for the “pan shops” or “ cobbler shops” or “tea stalls”  or any “carpentry/plumber shop” to any size of gigantic manufacturing/ business.

NEED FOR CONSTITUTION OF LICENCE INFORMATION AUTHORITY

Also there should be a constitution of department at each district and block level  to gather information from all banks regarding the current account holders, about each commercial establishment from the kirana shop to big manufacture to collect the licences they are possessing and from the various licensing issuing authorities like the municipal boards, the water boards, the pollution boards, the police, the electricity DISCOMS, the fire department, the traffic police, to revenue department, to the land registration department etc  and integrate and correlate the date to enhance the tax collection locally and also to ensure all the production / sale is legitimate and taxed.

NEED FOR MORE TAXING THE SHORT TERM CAPITAL GAINS, LESS FOR LONG TERM CAPITAL GAINS; NEED FOR INCREASE OF CAPITAL GAINS ON PROPERTY/REAL ESTATE

Also it should be more ideal to enhance the tax on the short term capital gains and at the same time less tax on long term capital gains as far as secondary markets are concerned related to shares trading; similarly more tax on the capital gains related to property/ real estate.  

Also complete scrapping of tax on the income earned through bank deposits for more than three years fixed or recurring deposits.

NEED FOR RECORDING THE BULLION TRADE

Also making it mandatory that all sale of bullion above Rs 30,000 should be through the pan card/ any identity proof (from the present Rs 5 lack above) and it should be mandatory that all the sale of Rs 30,000 should mandatory take the photograph of the item sold through computer scanner along with the bill clearly mentioning the description of the item;

Also making it mandatory that all jewellery retail sellers should be registered in bullion trading authority and with more than Rs 1,00,000 (one lakh) turnover per annum must mandatorily maintain computerised billing system with internet facility.

Also making it mandatory that all jewellery retailers should submit the stock details online every day at the beginning and closing online to a bullion trade monitoring authority and all the sale returns along with pan card/ any id card should be submitted monthly to the income tax department; the same is the case with jewellery mortgage and every mortgage should certainly take the weight and photograph of the jewellery and any amount above Rs 10,000 mortgage loan should mandatorily require some ID proof of the mortgage and should mandatorily inform to the bullion trading authority the stock at the opening and closing and also submit to the income tax every month the details of the jewellery mortgage holders pan card / id card details. 

Also it should be very ideal to announce a voluntary disclosure scheme (VDS) for declaring un disclosed jewellery should be announced exclusively for the gold and jewellery holders to announce and pay tax; the above methods will reduce the circulation of black money in gold and jewellery. As in the recent past more investments are in jewellery due to the fall of real estate boom, it is suspected most of the jewellery investments are non taxed income/ un disclosed income/ corruption money.

NEED FOR ANNOUNCEMENT OF SPECIAL VDIS FOR ALL THE GOVERNMENT EMPLOYEES AND ELECTED REPRESENTATIVES AND PRIMARY OF POLITICAL PARTIES

Also issue of voluntary disclosure of income scheme (VDIS) for all the government employees, PSU employees from peons to secretaries of GOI, all elected representatives  from gram panchayat member to  member of parliament and also all political party primary members to declare the un disclosed income else on getting caught will lose the right to be an elected representative or to contest in future for any election at any level or barred from holding any nominated position or to be an office bearer in any recognized political party; all the employees should be removed from service once on proving the dis proportionate assets either in their name or in their immediate family or benami names.  All the assets illegally acquired should be confiscated by the government but pardon the individual due to VDIS and allow continuing the job/ present tenure of the elected representative.

NEED FOR REDUCTION OF TAXES ON VIDEO CONFERENCE EQUIPMENT

Also need for complete elimination of tax or very nominal tax on the entire video conference facility equipment, either imported / manufactured in India for creation of VC of offices, tele-medicine, distance education / interactive education in schools/ educational institutions, all government and business establishments etc; all courts, residences of judges, police stations & jails etc etc

NEED FOR REDUCTION OF TAXES ON BIO METRIC EQUIPMENT

Also need for complete elimination of tax or very nominal tax on the entire equipment used in bio metrics for attendance purposes in the schools, offices, hospitals, factories etc  both private and government, registering the attendance of the students and teachers in all schools, collages etc and informing the parents/ officials about the attendance of their kids/ teachers to the classless; bio metric equipment used in the banks and at the agriculture input material sale counters (fertilizers, pesticides , seeds, etc ); also at the retail outlets of all medical shops (for sale of non prescription sales); also at the IMFL  retail out lets etc etc; for payments to contract labour in every construction, road work etc by both government and private; also all the payments to the MNREGA workers etc

NEED FOR REDUCTION OF TAXES ON C C CAMERA EQUIPMENT

Also need for complete elimination of tax or very nominal tax on the entire equipment for the CC camera surveillance for the traffic movement surveillance, at all police stations; at the government offices, at the market yards, commercial establishments, at the IMFL  retail counters, at each pharmacy retail outlet, at each transport facility centres like at each railway stations, reservation counters at each bus stations, at multiple locations to cover entire location, also at at railway crossings in the cities/ towns; also at all the underground foot over bridges etc etc

NEED FOR REDUCTION OF TAXES ON BILLING EQUIPMENT

Also reduction of tax on all billing equipment and complete elimination / nominal tax on the hand held billing equipment; making it mandatory that all kirana stores, all hawkers are allotted licences to do kirana shop/hawking and all the vegetable vendors, all the street hawkers for fruits and vegetables etc should mandatorily issue hand held bills for the sale transaction for all transactions above Rs 10.

REDUCTION OF TAXES FOR MORE INTERNET USAGE AND REDUCTION OF MANPOWER, ELECTRICITY ETC IN THE BANKING, OTHER AREAS; NEED FOR MORE TAX ON USAGE FOR WATCHING PORNOGRAPHY

Also reduction of tax on more usage of the internet and mobile internet, internet banking, usage of the debit card, or any online bank to bank / client transactions etc etc to encourage online transactions.;  also it should be ideal to completely ban the pornography in India or else enhancing the tax on usage of internet to watching the pornographic sites by 1000% to 5000 % on the number of minutes of watch, this will certainly reduce the usage of pornography as society becoming sick due this waste of energy watching them as even school going children and college going youth are the mostly watchers mostly watching discretely after sleep of parents / members in the home through the computer/ mobile internet, even majority of them are indulging in pre martial sex and others are becoming perverted and expects to do everything as was shown in pornography films and traditional marriages are in breaking. No one is thought sex for animals and it is a natural phenomenon when time comes through legitimate marriage and respecting the institution of marriage.

TURNOVER TAX ON CONTRACTS, SUB CONTRACTS TO ELIMINATE SHELL COMPANIES

Also introduction of turnover tax (TOT) on contracts on civil works and other works and advance collection of turnover tax one time collection soon on the award of contract for any contract work / sub contract work limiting the subletting of contracts two maximum of two i.e. one main contract, then one sub contract for one work, the same work  can be divided to many micro sub contracts, the sub contractor should be barred from giving back to back contracts t any organisation for execution of works but only for the  supply contracts ; but each separate agreement of  contract/sub contract either macro or micro should be charged with TOT at the beginning of awarding of the contract and deposited in the government; this will certainly eliminate the shell companies only for the purpose of turnover and only to ring in the contracts to participate in tenders without any actual work experience only paper experience through the JV partners and bid and win and share profits without any actual work?.

NEED FOR REDUCTION OF TAXES ON ANIMAL HUSBANDRY FEED/ MEDICINE

Also reduction of tax on the feed/ medicine used for animal husbandry especially the milk production cattle feed and also the pet animals foods like dog food/Medicine etc; also reduction of tax on poultry feed/ medicine for the poultry.

NEED TO PROVIDE TAX CONCESSION FOR PET RAISE

Also reduction of 1 % of the total income tax payable or maximum amount of Rs 5, 000 per annum whichever is higher for all the people raising the pet dogs at home with registration of pets with the animal husbandry doctors with number for registration of the owner and only one in a family can claim the tax benefit and the pet animal registration should be online with online photo graph and PAN and bio metric details of the owner and  regular vaccination certifications with medical bill of the vaccination etc, need to be produced to avail the claim of ownership of the pets, as pets are natural stress busters and reduce stress to a great extend in the individuals in the family.

ON AUTOMOBILE INDUSTRY

Also making it mandatory that all the vehicles sale from two wheelers to the four wheelers etc both new and used only through bank transaction and complete elimination of cash transactions in the vehicle sale and mandatory registration of vehicle within 15 days foe new vehicles (after temporary registration certification on getting out from the show rooms) and on the same day transfer for all used vehicles.

Also  all the mechanic sheds/ vehicle repair sheds  need to get registration and also use the electronic card readers to issue bills for the vehicle repair bills by swipe of the vehicle registration card; all the spare parts consumed, all the service charges should be mentioned in the bill; all the major repair centres, vehicle service stations  for all repair and maintenance of vehicles above Rs 5,000 should be by only through the debit card/ credit card and complete elimination of cash transactions.

All the spare parts sales  above Rs 5,000 should be only through debit/ credit card only; all the mechanic sheds, repair centres mandatorily make all the purchase through the registration number and also only through the debit card and online bank transaction and the same consumables should be reflected in the bills at the repair bills issued to the costumers, this method will certainly minimize zero billing of the vehicle spare parts , also standardizes the manufacture / authorized manufactures following due manufacturing procedure or duty paid imports etc  and ensure more revenue collection

Also all the vehicle accessories need to impose luxury tax should possess the purchase bills and submit it to the transport authorities during the renewal of the vehicle registration/ pollution/ maintenance certification to get vehicle use the up hosieries/ accessories/ alternatively  vehicles who wish to use the accessories and up hosieries for the basic new / used vehicle should obtain the permission from the transport department online and the bill should be submitted online to the transport department, from transport department the sales tax department and other departments will obtain the information. This will certainly eliminate the zero bill sales in the vehicle accessories and up hosieries which the business turnovers are are thousands of crores of turnover without proper billings and taxation.

NEED FOR IMPOSITION OF GREEN TAX

Also all the apartments and individual houses not possessing the minimum setbacks and not possessing the green belt/trees/play grounds and rain water pits should be levied the green tax, to create equivalent greenery in the vicinity of the location by the government; also there should be tax concessions on the terrace gardening/ balcony greenery in each and every house/ apartment.

NEED FOR REDUCTION OF TAXES ON READYMADE LOW COST HOUSING- PRE FABRICATED

It is very necessary to make ensure low cost housing is within the reach of all BPL & low income groups as such it should be ideal to reduce the taxes on the pre fabricated readymade low cost housing and their inputs like structural steel used in th pre fabrication, concrete foam panels etc

NEED FOR REDUCTION OF TAXES ON PACKAGE TOURS; TAX CONCESSIONS FOR TOURISM INFRASTRUCTURE IN REMOTE AREAS

Since tourism has the enormous potential or revenue generation and more concentration should be made on eco tourism, pilgrimage, and also medical tourism and the packages as a whole for the travel and stay should have better tax concessions, as these can bring more revenues in other sectors.  Also the tax structure should be low on budget hotels and maximum on luxury sector to encourage volumes of tourism and more foot prints. More foot prints will generate more revenues in other sectors like food, handcrafts, handlooms, etc etc, Also need for tax concessions for tourism infrastructure in remote areas.

NEED FOR REDUCTION OF TAXES ON PRINTING INK AND PRINTING PAPER FOR TEXT BOOKS

It should be ideal to reduce the cost of production of text books for schools and collages by reducing the taxes on the printing ink and printing paper used for text book preparation.

NEED FOR REDUCTION OF TAXES FOR SMALL FILMS/ DOCUMENTARIES EXCLUSIVELY MADE ON SOCIAL ENGINEERING AND LIFE OF VARIOUS SECTIONS OF PEOPLE; ALSO NEED FOR REDUCTION OF TAXES FOR MEDIA BOTH PRINT AND ELECTRONIC

It should be most ideal completely scrap the taxes for documentaries for social messages, social engineering and also reduction of tax rates  media enterprises subjected to the condition of 50 % of the news both in print and electronic media should be social engineering/ social responsibility creation/ social awareness.

NEED FOR RESTRICTION OF CORPORATE/BUSINESS ESTABLISHMENTS RESTRICTING THE ADVERTISEMENT EXPENDITURE NOT MORE THAN 2% OF THE TURNOVER

Also it is most ideal that government make it mandatory that advertisement and publicity revenues should not exceed 2% of the turnover in any organisation. And there should be 50 % tax rebate on the actual expenditure for sponsoring the government social engineering advertisements by private enterprises.

NEED FOR ALLOCATION OF BUDGET WITH STATE SHARING OF AMOUNT FOR CLOUD SEEDING / WEATHER MODIFICATION FOR RECEIVING MORE RAIN WATER

Also needed is a more budget for cloud seeding for taping the water from the clouds through weather modification techniques for perennial supply of drinking water, irrigation and power generation water; A joint operation of ministry of science & technology, ministry of water resources, power ministry, agriculture ministry, and all state governments; also alternatively government can privatise the weather modification with payments based on the quantity of water; Rs 1 investment may yield Rs 25 through cloud seeding. As water shortage for irrigation, power generation and drinking water is an acute issue in the country which can be resolved through closed seeding near the river catchments and irrigation dams; also to build more dams for water storage through private investment in combination with weather modification.

NEED FOR ENHANCEMENT OF BUDGET FOR SHG, SELF EMPLOYMENT AND WOMEN ENTREPRENEURS IN MSME SECTOR; TAX CONCESSIONS FOR ALL ORGANISATIONS WITH STRENGTH OF WOMEN IN THE ORGANISATION

Also it should be ideal to develop economic power to the women in the country and the budget allocation for the self help groups (SHG) margin money should be doubled; also the loans for the micro small and medium enterprises (MSME) with women entrepreneurs and more ideal to have a tax concession in slabs for organisations with 100 % women employees with 4 % tax draw back; up to below 100% and above 75% of the employees in the organisation with 3 % tax concession; below 75 % above 50 % women employees should get 2 % tax concession on over all payable tax; and for all organisations with women entrepreneurs as owners or lead role in day do day affairs of the management of all MSME enterprises should get 1% tax concession.  

NEED FOR TAX CONCESSION AND PROVISION FOR LOAN FOR MARGIN MONEY FOR FEMALE AUTO/ TAXI OWNERS TO BE DRIVEN BY FEMALES MEANT FOR TRANSPORT OF FEMALES ONLY.

Also since the safety and security of the women & girl child in the country is of prime concerned and importance and as was announced by the guidelines of MHA, GOI for exclusive autos, taxies and buses operated by females for females in the cities, as such the government must allocate appropriate corpus fund to establish at least one lack vehicles in a calendar year by training the female drivers in driving skills, marshal arts and government ensures that banks extended loans to them.

NEED FOR TAX CONCESSIONS FOR EDUCATIONAL INSTITUTIONS IN THE TIRE 2, 3 CITIES AND TOWNS AND RURAL AREAS; TAX CONCESSION FOR INCOME EARNED BY TEACHERS THROUGH TEACHING PROFESSION

In order to establish quality education the government must ensure encouraging of private investment in the education system especially in the tire -2, tire -3 cities and also in the towns and rural areas; the government must extend tax concessions for establishing the educational institutions in the above areas and also more tax concession for people in teaching profession and more concession for teachers working in rural areas, towns and tire-2 & tire -3 cities in slabs. 5% in rural areas, 4% in tire 3 and 3% in tire 2 cities and 2 % in general for all in teaching profession drawing less than Rs 20, 000 per month as gross income including all fringe benefits of any nature. The attendance of the teachers and students through bio metrics and minimum attendance of 85 % required to avail tax concession

NEED FOR TAX CONCESSIONS FOR DOCTORS WORKING IN THE TIRE 2, 3 CITIES AND TOWNS AND RURAL AREAS; TAX CONCESSION FOR INCOME EARNED BY DOCTORS THROUGH PROFESSION

 In order to ensure availability of qualified doctors, government must ensure encouraging of private investment in the  creating medical facilities in the tire -2, tire -3 cities and also in the towns and rural areas; the government must extend tax concessions for establishing the such private health care centres in the above areas to increase the number of beds and well connected with the nearby super speciality hospitals in the nearby cities; in case of emergencies; and also more tax concession for people in medical profession and more concession for doctors working in rural areas, towns and tire-2 & tire -3 cities in slabs. 5% in rural areas, 4% in tire 3 and tire 2 cities and 3 % in general for all medical professionals drawing less than Rs 30, 000 per month as gross income. The attendance of the teachers and students through bio metrics and minimum attendance of 85 % required to avail tax concession in the government hospitals and also availability in the hospitals through bio metric attendance both in the private and government hospitals. This will enable them to work more dedicatedly.

NEED FOR TAX CONCESSIONS FOR PRIESTS WORKING IN THE TIRE 2, 3 CITIES AND TOWNS AND RURAL AREAS; TAX CONCESSION FOR INCOME EARNED BY PRIESTS THROUGH PROFESSION

Also it should be ideal to turn the priests of different religious institutions as agents of change by providing training to them about the professional skills as well as social engineering in their respective religious institutions like temples, mosques, gurudwaras, churches etc ; all the income of the temple trusts should be get tax concession provided they are registered with government to follow the social engineering programmes (not government programmes but only inculcation of social responsibilities and social obligations of the citizens, the rights and protections of the citizens, the good health care practices etc); all the information of the income and expenditure of all the religious institutions should be made available in the web site and also all the details of the employees / priests should be submitted to the government; only registered, trained priests (on social engineering skills) are eligible for tax concessions extended by the government; all the priests who are trained in social engineering should be eligible for tax concessions based on the place of working ; working in rural areas, towns and tire-2 & tire -3 cities in slabs. 5% in rural areas, 4% in tire 3 and tire 2 cities and 3 % in general for all medical professionals drawing less than Rs 10, 000 per month as gross income in the form of salary by the religious trusts. This will bring a good change in the society.

NEED FOR REDUCTION OF TAX FOR ALL THE CLASS 4 EMPLOYEES IN THE GOVERNMENT AND SEMI GOVERNMENT AND PSU

It will be more ideal to extended the tax concession to the class -4 employees in the government, semi government as well as PSU who are having more taxable income because of rise in salary because of the experience and no change in the position and majority of the class -4 employees retire as class -4 employees even after 35+ years of service; most of them are peons, watchmen, attainders, scavengers, police constables, railway gang men, etc etc  as such all class -4 employees whose income is above              Rs 20, 000 per month should be eligible an additional tax concession of 2% on the total income tax payable.

NEED FOR MAKING IT MANDATORY THAT ALL RENTAL INCOME SHOULD BE THROUGH CHEQUE PAYMENT/ DD PAYMENT, NO CASH PAYMENTS/ DEPOSITS IN THE ACCOUNTS

Also it should be most important and ideal that government must make it mandatory that all the rental income payable by the lease holders/ tenants should mandatorily pay through bank cheque/ online transfer/ bank DD obtained through bank debit card/ bank cheque; and the same should be reflected in the tax returns, else the rental payments should be considered for tax purpose; also the case is same for land/ property owners to receive the rental income only in the form of bankers cheque or online bank transaction / dd in the name of the property owner only and only such incomes are considered for income purpose; also making it mandatory that all the lease / tenancy should have standard uniform affidavit document and should be registered and also should be submitted for information to the local police; all non registered non agreements tenants as well land lords should be liable for punishments for  fine double the annual rent as the fair market assessment and imprisonment in case of non payment of penalty and also to be barred from leasing/ tenancy for a period not less than 12 calendar months.  This measure will certainly bring more people in the tax bracket and also more tax collection.

NEED FOR INCULCATING FINANCIAL DISCIPLINE IN THE CITIZENS THROUGH TAX CONCESSION FOR CASHLESS TRANSACTIONS (LESS USE OF CASH IN TOTAL INCOME)

Also it should be very necessary and ideal to inculcate financial discipline among the citizens by providing tax concession for all the people in the tax bracket, also all people holding the bank accounts to use the cheque/ DD/ debit card/ online bank transfer and avoid the cash withdraw and also minimum use of cash transactions; all tax payers who uses 80 % and above their income through non cash method should get 2% concession on the income tax payable; less than 80 % above 70 % should get 1.5% concession, less than 70 % above 60 % should get 1% concession on “taxable income”; in case of less than 60 % of the non cash transaction for every 10 % down 1 % additional tax on the “total income” should be levied;  this will certainly ensure better financial control for the individuals and also all their transactions are legitimate and taxed at some or other point; also in case of less than 30 % of the income in non cash based use i.e more cash transactions then such people should be eligible for scrutiny for income tax. This measure will provide larger information and certainly curtail the black transactions. Also making it mandatory all the purchases above Rs 5,000 should be mandatorily through bank transaction only. Government has to take hard steps in cash movement may be initially the turnovers may be reduced but they will be normal over a period of time, government must correct the system and no turnovers with un accounted money.

NEED FOR TAX CONCESSIONS FOR ALL HANDICAPPED PEOPLE; TAX CONCESSIONS ON ALL EQUIPMENT USED BY HANDICAPPED PEOPLE

Need for tax concession for income earned by handicapped people, also tax concessions on all equipment, used by the handicapped people as support system, like sticks, walkers, wheel chairs, artificial limbs etc

NEED FOR ONE TIME TAX CONCESSIONS FOR ORGAN DONATION LEGAL DECLARATION, ALSO FOR DONORS THE HUF INCOME OR DEDUCTION OF TAX ON WEALTH DISTRIBUTED TO THE SUCCESSORS OF THE DECEASED DONOR

Also it is ideal to make tax concessions for all organ donors with legal binding on the donors to donate the organ once availed the tax concession; also tax concessions for the diseased organ donors wealth to their legal heirs

NEED FOR CREATION OF SUB PLANS FOR WELFARE OF BACKWARD MINORITIES AND OTHER BACKWARD CLASSES WHO ARE BPL & LOW INCOME GROUP

Need for creation of sub plans for the up lift meant of the poor in the minorities as well as the other back ward classes through creation of sub plans for the minorities as well as the other backward classes and also to preserve the traditional arts and artesian processes

NEED FOR MANDATORY REGISTRATION OF ALL NGO’S; NOMINAL TAX ON THE INCOME RECEIPTS OF ALL NGO’S AND NEED TO FILE THE RETURNS TO THE INCOME TAX FOR EXPENDITURE BY ALL NGO’S

Need for mandatory registration of the NGO’s in the country; all the income received should be taxed nominally to track the income sources, also all donations to the NGO’s above Rs 100 should be through cheque or online bank transfer only; all the expenditure by the NGO’s to be submitted to the income tax department

CONCLUSION

Since the budget is the last budget before election naturally it being a peoples budget or as per opposition parties it is the election budget, whatever they name it may have it should be useful to every citizen and should be useful in economic growth and betterment of every citizen and need to ensure that growth of economy means  growth of wealth of few select section of industrialists at the cost of labour /employment of few people, but overall growth of the country in all areas in creating better infrastructure, better standards of living and safety and security of every citizens , which is possible through a balancing act of creating financial discipline among the people, extending the tax benefits to the poor and making affordable people to pay for the common good and better utilisation of revenue by reducing the corruption by continuous monitoring in the best cost effective ways possible. Hope my views and suggestions give more thought process for others to give better suggestions to the finance minister to prepare the righteous budget in a win-win manner in the spit I have shown in the larger interest of the people of the country and thus congress party.

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JAI HIND