படிவம் .60 வருமான வரி சட்டம் நிபந்தனைகள்

84[All documents pertaining to the transactions in relation to which permanent account number 85[***] to be quoted for the purpose of clause (c) of sub-section (5) of section 139A.
114B. Every person shall quote his permanent account number 85[***] in all documents pertaining to the transactions specified below, namely :—
(a) sale or purchase of any immovable property valued at five lakh rupees or more;
(b) sale or purchase of a motor vehicle or vehicle, as defined in clause (28) of section 2 of the Motor Vehicles Act, 198886 (59 of 1988), which requires registration by a registering authority under Chapter IV of that Act :
87[Provided that for the purposes of this clause, the sale or purchase of a motor vehicle or vehicle does not include two wheeled vehicles, inclusive of any detachable side-car having an extra wheel, attached to the motor vehicle;]
(c) a time deposit, exceeding fifty thousand rupees, with a banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act);
(d) a deposit, exceeding fifty thousand rupees, in any account with Post Office Savings Bank;
(e) a contract of a value exceeding 88[one] lakh rupees for sale or purchase of securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 195689 (42 of 1956);
(f) opening an account 90[not being a time-deposit referred to in clause (c)] with a banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act);
(g) making an application for installation of a telephone connection (including a cellular telephone connection);
(h) payment to hotels and restaurants against their bills for an amount exceeding twenty-five thousand rupees at any one time ;
91[(i) payment in cash for purchase of bank drafts or pay orders or banker’s cheques from a banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act) for an amount aggregating fifty thousand rupees or more during any one day;
(j) deposit in cash aggregating fifty thousand rupees or more, with a banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act) during any one day;
(k) payment in cash in connection with travel to any foreign country of an amount exceeding twenty-five thousand rupees at any one time.
Explanation.—For the purposes of this clause,—
(a) “payment in cash in connection with travel” includes payment in cash towards fare, or to a travel agent or a tour operator, or for the purchase of foreign currency;
(b) the expression “travel to any foreign country” does not include travel to the neighbouring countries or to such places of pilgrimage as may be specified by the Board under Explanation 3 of sub-section (1) of section 13992 ;]
93[(l) making an application to any banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act) or to any other company or institution, for issue of a credit card;
(m) payment of an amount of fifty thousand rupees or more to a Mutual Fund for purchase of its units;
(n) payment of an amount of fifty thousand rupees or more to a company for acquiring shares issued by it;
(o) payment of an amount of fifty thousand rupees or more to a company or an institution for acquiring debentures or bonds issued by it;
(p) payment of an amount of fifty thousand rupees or more to the Reserve Bank of India, constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934) for acquiring bonds issued by it :]
94[Provided that where a person, making an application for opening an account referred to in clause (c) and clause (f) of this rule, is a minor and who does not have any income chargeable to income-tax, he shall quote the permanent account number of his father or mother or guardian, as the case may be, in the document pertain­ing to the transaction referred to in said clause (c) and clause (f):
Provided further that any person who does not have a permanent account number and who enters into any transaction specified in this rule, shall make a declaration in Form No. 60 giving therein the particulars of such transaction.]

கணக்கு புதிர்

Mathematic Magic
259 X (ur age) X 39 =
Try it and u will be surprised to see the result--

நன்றி .ஈ மெயில் மூலமாக்
B. Vasudevan
CPA to GM/Opns(BS)

ஹிந்து செய்தி

Date:15/11/2008 URL: http://www.thehindu.com/2008/11/15/stories/2008111558760200.htm
Back
Tamil Nadu - Tiruchi Business Post Centre opened
Staff Reporter

New facility: General Manager, SSTP, BHEL Krishnamurthy, inaugurating the Business Post Centre.
TIRUCHI: The Department of Posts has opened a Business Post Centre at the Administrative Office Buildings Post Office in Bharat Heavy Electricals Limited here.
Total mailing solutions
The Centre offers total mailing solutions like collection of letters from the doorstep of the customers besides carrying out all sorts of pre-mailing activities like insertion, enveloping, addressing, franking, sorting and despatching in the manner desired by the customers.
Monthly bills, marriage invitations, credit card statements, annual reports and greetings all in bulk could be despatched through the Centre.
Receipt would be given to the customers towards the postage as well as service charges.
Similar Centres are already functioning at the Head Post Office, Tiruchi and Teppakulam Post Office.
The General Manager, Seamless Steel Tube Plant, Bharat Heavy Electricals Limited, Krishnamoorthy inaugurated the Business Post Centre recently.
© Copyright 2000 - 2008 The Hindu

வரி சட்டம் என்ன சொல்கிறது

March 22, 2010 FROM THE PAGES OF HINDU
Should PAN be necessary in every case?
You have highlighted the liberalization proposed in matters relating to tax deduction at source (TDS) in the Finance Bill, 2010. However, there is a nightmare looming large with effect from April 1, 2010 in view of the amendment made by the Finance (No.2) Act, 2009, to Sec. 206AA which requires deduction of tax at the prohibitive rate of 20 per cent for every disbursement covered by tax deduction at source, if Permanent Account Number (PAN) of the deductee is not made available to the deductor.
It is made clear that in the absence of PAN, no certificate of nil deduction or deduction at a lower rate can be authorised under Sec. 197. Similarly, no self-declaration for nil deduction can be filed under Sec. 197A by individuals, including senior citizens, in Form 15G or 15H. This will place considerable difficulty for many small taxpayers who do not require PAN and do not have them.
The serious difficulties brought on this class of persons, who fall below the exemption limit, may be brought to the notice of the government.
Sec. 139A requires Permanent Account Number (PAN) to be obtained only by those who have assessable total income or turnover exceeding Rs. 5 lakh or charitable institutions which are exempt but are required to file return under Sec. 139(4A) of the Act.
The notification may be issued for any other class of persons for whom such PAN will be required.
Revenue's interest is sufficiently protected for tracking persons having notified transactions above the prescribed limit without PAN by requiring declaration in Form 60 prescribed under Rule 114B with complete details of identity and address of the declarant.
There is, therefore, no purpose in requiring PAN from persons who do not have taxable income and, in most cases, who are not likely to have taxable income in view of the exemption limit, which covers less than 3-4 per cent of the total population.
Banks and other institutions find that they will have to deduct tax at 20 per cent in a very large number of small investors, who can no longer file self-declaration of non-liability, since they are most reluctant to apply for PAN because of their apprehension as to possible harassment from the Income Tax Department, though there may be no justification for such apprehension.
Great burden
Deduction of tax at this punitive rate would result in collection of enormous amount of refundable tax putting a great burden on the taxpayers in having such tax locked up and with the need for filing return along with refund application in such cases.
Tax administration itself will be burdened with the task of monitoring tax deductions.
There is also likelihood of many of the persons shifting their investments or splitting them to avoid tax deduction at source by having income from each such investment below the tax deductible limit.
There is also no point in loading the system with an enormous number of taxpayers with no liability and placing a strain on computerisation and in retrieval of information therefrom.
There had been a number of complaints on this issue with mounting pressure as the D-Day is drawing near. It is understood that writs have been filed against this provision before the Andhra Pradesh and the Madras High Courts and these have been admitted and notice ordered.
It is necessary that the tax administration does not leave the matter for litigation.
Review and withdrawal of this provision, when the Finance Bill, 2010, becomes law, would be a welcome measure.

இன்சூரன்ஸ்

1) YOU ARE SAFE,BECAUSE WE INSURED
2) POSTAL LIFE INSURES YOU,THUS ENSURES PROSPERITY
3) OPTING PLI IS OPENING A NEW PAGE IN YOUR LIFE
4) PLI RETURN IS GREAT,NOT PLI PREMIUM
5) TO INSURE AND INVEST OPT PLI
6) YOUR LIFE ,ANY THING MAY HAPPEN SO BE WITH PLI
7) PLI 125 YEARS YOUNGER INSURANCE COMPANY
8) OUR PREMIUM RATE & RETURNS ARE TOUGH TO BEAT.
9) PLI COVERS PEOPLES NOT AGENTS
10) The chief beneficiary of PLI is public not others

புகார் அதன் பதில்

Sub: Refund of speed post tariff –Reg
Ref: My earlier letter dated ___________2010
I have lodged a complaint with Senior Supdt of Post offices, Tiruchirappalli, 620001 to get the refund of postage in connection with speed post booked to Indonesia by me on __________ at Ordnane estate post office, Tiruchirappalli, 620016.
While preferring the complaint I presumed that the refund of amount will be made by the post office itself. Now I came to know that the amount has been extracted from the postal staff of our post office for making refund.
Hence I hereby request your good self that my claim for refund shall be dispose of at this stage without any preconditions considering the meritorious & flawless services of this postal staff.

விசச் செடிகள் நமது அருகில்

As received,

This web has a useful and clear illustration of common houseplants poisonous to people and pets.
http://www.rediffmail.com/cgi-bin/red.cgi?red=http%3A%2F%2Fwww%2Edenverplants%2Ecom%2Ffoliage%2Fhtml%2FPoisonous%5FPlants%2Ehtm&isImage=0&BlockImage=0

Dear all,
Please read below. The message is true. I almost lost my daughter who put a piece of the leaf of this plant in her mouth and her tongue swelled to the point of suffocation. This is one plant (படம் மேலே )(but there are others with the same characteristics of coloring. Those are also poisonous and we should get rid of them. Please watch out for our children. As we all leave our children home in the hands of the helpers, we should give them a safe environment where they can play.
"This plant that we have in our homes and offices is extremely dangerous!
This plant is common in Kenya , Rwanda, Uganda in plant nurseries, many offices and homes. It is a deadly poison, mainly for the children.. It can kill a kid in less than a minute and an adult in 15 minutes. It should be uprooted from gardens and taken out of offices. If touched, one should never touch ones eyes; it can cause partial or permanent blindness. Please alert your buddies.