DTAA with Mauritius & CBDT Circular 789

CA friend please study DTAA with Mauritius & CBDT a circular 789. 

http://www.allindiantaxes.com/circular%20:%20no.%207892000it.php

You will find it so much anti national & prejudicial to our interest. It was quashed by Honourable Delhi HC 

http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=915

But it is still operative as Union Government saved it should it some how in SC.

DTAA with all nation prescribe single taxation at point of income instead of ownership but for some mysterious reason only DTAA with Mauritius prescribe taxation at point of ownership.

Now biggest portion of FDI investment to India is via Mauritius route as these cunning MNC pay zero tax in India & negligible tax in Mauritius. 

This issue is so evidently farce now that even Chinese companies invest in a India via Mauritius.

While we ordinary people pay more than 30% as taxes but MNC open a post box office in Mauritius and get Bogus residency certificate their and end up paying zero tax in India for Income generated in Bharat.

They pay bribes and little tax in Mauritius and enjoy huge tax free income from their Indian operations.

Ordinary citizen don't understand these legal complexities  but we as CA professionals can expose this MNC loot to ordinary people in simple term.

Due to these DTAA & CBDT circular 789 legal farce Hutch & Vodaphone could save Till now Rs16000 crore tax on Rs50000 profit.

Every year we lose lacs of crore in revenue via Mauritius route. This route still thrive as many corrupt leaders use this route to bring back their ill gotten wealth to India. 

Yesterday I met high Commissioner of Mauritius in this regard. He put up a spirited but very weak defence for this treaty.

We all CA professionals should demand quashing of circular 789, and review of DTAA with Mauritius. All of us have binding responsibility in this regard to our motherland.

More details given below:

http://www.allindiantaxes.com/circular%20:%20no.%207892000it.php

Circular : No. 789, dated 13-4-2000. 734. Clarification regarding taxation of income from dividends and capital gains under the Indo-Mauritius Double Tax Avoidance Convention (DTAC) 1. The provisions of the Indo-Mauritius DTAC of 1983 apply to residents of both India and Mauritius. Article 4 of the DTAC defines a resident of one State to mean any person who, under the laws of that State is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. Foreign Institutional Investors and other investment funds, etc., which are operating from Mauritius are invariably incorporated in that country. These entities are liable to tax under the Mauritius Tax law and are, therefore, to be considered as residents of Mauritius in accordance with the DTAC. 2. Prior to 1-6-1997, dividends distributed by domestic companies were taxable in the hands of the shareholder and tax was deductible at source under the Income-tax Act, 1961. Under the DTAC, tax was deductible at source on the gross dividend paid out at the rate of 5% or 15% depending upon the extent of shareholding of the Mauritius resident. Under the Income-tax Act, 1961, tax was deductible at source at the rates specified under section 115A, etc. Doubts have been raised regarding the taxation of dividends in the hands of investors from Mauritius. It is hereby clarified that wherever a Certificate of Residence is issued by the Mauritian Authorities, such Certificate will constitute sufficient evidence for accepting the status of residence as well as beneficial ownership for applying the DTAC accordingly. 3. The test of residence mentioned above would also apply in respect of income from capital gains on sale of shares. Accordingly, FIIs, etc., which are resident in Mauritius would not be taxable in India on income from capital gains arising in India on sale of shares as per paragraph 4 of article 13.

http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=915

DTAC WITH MAURITIUS: DELHI HC QUASHES CBDT CIRCULAR NO 789 

By Taxindiaonline News Service

EW DELHI, 31 MAY : FOR the double taxation avoidance treaty nothing could have been more historic and far-reaching in implications than the ruling given by the Delhi High Court today. The long-reserved order on the PIL filed by the income tax former Chief Commissioner, Mr Shiv Kant Jha and noted PIL juggernaut, Mr Prashant Bhushan, against the CBDT Circular (789, dated April 13, 2000) in the context of Double Taxation Avoidance Convention (DTAC) with Mauritius was pronounced today about 4.30 PM.

Without mincing words the HC has quashed this much-reported and much-interpreted Circular which had come under fire for putting obstacles in taking action against the FIIs and OCBs operating from Mauritius and resorting to predatory style of investment in the stock market and walking away with their cash registers ringing aloud.

Another important observation which was made by the court is that it has termed 'treaty shopping' as illegal and bad in law. With the counsels pleading to the court that how such treaties are hijacked by ill-intentioned global investors who abuse them for their personal interests and get away with virtually no tax payment to either of the contracted countries, the court strongly noted that such a practice is illicit and cannot be allowed to prevail.

Having intensively studied how double taxation avoidance treaty with Mauritius worked neither in the interests of Republic of India nor the Mauritian Government, the Court observed that no law promotes an opaque system to prevail. In the globalised business environment what is required is a transparent system which alone should be encouraged.

While pronouncing the operative part of the judgement in the case which has now become Shiva Kant Jha Vs Union of India, the HC noted that the certificate of resident cannot be conclusive as directed by the CBDT Circular which had put a full stop to the ongoing investigations worth more than Rs 6000 crore. In fact, thanks to this fundamentally bad- intentioned circular, leave aside the global predators, even Indian stock market professional players had also begun to set up OCBs in Mauritius. This can now be seen in plenty in the case of Ketan Parikh and Shankar Sharma who channelised their funds through their OCBs and robbed the small investors of their life-long savings. They also paid virtually no tax on their 'booty' and the Union of India appeared to be promoting such dirty business practices.

So, the Assessing Officers have now been described as the competent authority to take action in such cases and, by implication, are free to reopen even old cases which were closed under dubious circumstances. The court has also pointed out the 'limitation of power' of the Board to issue such circulars which can be at best only administrative in nature and cannot interfere with the statutory power of the assessing officers. In other words, the AOs of the Mumbai Income Tax Department if want can now decide to reopen some cases on merit and the CBDT cannot stop them from investigating and establishing the ownership of business and removing the corporate veil.

The HC order can also be interpreted that the concept of double taxation treaty doesn't mean that one doesn't have to pay tax in either countries. It clearly says that one has to pay tax in one of the countries.

While concluding the order the HC has advised the Central Government to look into some of the suggestions made by the counsels and some of them may be acted upon in the larger interest of a healthy global taxation practices and also in the interest of the exchequer.

" पेप्सी और कोक कविता "

" पेप्सी और कोक कविता "

पेप्सी बोली सुन बहन कोका कोला !

भारत का हर इन्सान है बहुत भोला।

विदेश से हम दोनो आयी है, 

साथ में मौत के ज़हर को लायी है ।

लहर नहीं ज़हर है हम, 

गुर्दों पर गिरता कहर है हम ।

कोक नहीं कोप है हम

भारत के दुश्मनों का होप है हम। 

आर्टीफिसीयल कैफीन से भरपुर है हम

काराण गिरते स्पर्म काऊट का है हम

हमारा पी.एच. है दो पॉइन्ट सात, 

हममें  में गिरकर गल जायें दाँत 

हमारा एसिड न करता माफ़ 

टॉयलेट पोट भी हो जाता साफ़ 

जिंक आर्सेनीक लेड है हम, 

आतों को काटे, वो ब्लेड है हम ।

हाँ गऊमाता का दूध हमसे सस्ता है, 

फिर क्यों पीकर हमको इन्सान मरता है ।

ज़मीन से पानी निकाल कर हमने

भारत को बन्जर बनाया है हमने। 

हम पहुँची है आज वहाँ पर, 

पीने को नहीं पानी जहाँ पर ।

हज़ारों  करोड़ हम कमाती है, 

सब बटोर कर विदेश में ले जाती है ।

सुन कर इन बहनों की बात

अपनी क़िस्मत है अब अपने हाथ। 

भारत का पानी मैं घुली है १५% चीनी 

विदेशियों से ख़रीद कर पड़ती है पीनी

भाईयों अब तो हम होश मैं आए

इन मौत के सौदागरों को भगाए

छोड़ो नकल अब अकल से जीयो, 

जो कुछ पीना संभल के ही पीयो ।

ताज़ा शिकन्जी. नारियल. अमरस

सच मैं अम्रित है गन्ने का रस। 

बच्चों को यह कविता सुनाओ,

स्वदेशी अपनाओ, देश बचाओ ।

Swadeshi

https://m.facebook.com/notes/rss/list-of-swadeshi-companies-and-products/455232154496934

BE INDIAN BUY INDIAN: Given below is a list of companies and products we use in our daily life. 

We should use the products/companies which are swadeshi instead of foreign companies(Please Share this list to everyone):

 

• COLD DRINK Foreign- Coca Cola(Coke, Fanta, Sprite, Thumbsup, Limca, Goldpat), Pepsi(Lehar, 7up, Mirinda, Slice)
• Swadeshi- Rose Drink(Sherbat), Badam Drink, Milk, Lassi, Curd, yoghurt, Chaach, Juice, Lemonade(Nimbu Paani), Coconut Water(Naariyal Paani), Shakes, Jaljeera, Thandai, Roohafza (Hamdard), Rasna, Frooti, Godrej Jumpin, etc

 

• TEA Foreign- Lipton(Tiger, Green Label, Yellow Label, Cheers), BrookBond(Red Label, Taj Mahal), Godfrey Philips, Polsan, Goodrick, Sunrise, Nestle, Nescafe
• Swadeshi- Divya Peya(Patanjali), Tata, Brahmaputra, Aasam, Girnaar, Indian Cafe, M.R.

 

• CHILD FOOD Foreign- Nestle(Lactogen, Cerelac, Nestam, L.P.F, Milkmaid, Eaveryday, Galtco), GlaksoSmithCline(Farex)
• Swadeshi- Honey, Boiled rice, Fruit Juice. Amul, Sagar, Tapan, Milk Care, etc. 

• ICECREAM Foreign- Walls, Quality, Cadbury, Dolps, Baskin & Robins.
• Swadeshi- Homemade icecream/coolfi, Amul, Vadilal, Milk food, etc.

 

• SALT Foreign- Annapurna, Captain Cook(HUL- Hindustan Unilever), Kisan(Brookbond), Pilsbury.
• Swadeshi- Ankur, Saindha namak(Patanjali), Low Sodium & Iron-45 Ankur, Tata, Surya, Taja, Tara.

 

• SNACKS Foreign- Uncle chips, Pepsi(Ruffle, Hastes), FunMunch, etc
• Swadeshi- Bikano Namkeen, Haldiram, Homemade chips, Bikaji, AOne, etc

 

• KETCHUP AND JAM Nestle, BrookBond (Kisaan), Brown and Palson
• Swadeshi- Patanjali(Fruit jam, Apple jam, Mix jam), Homemade sauce/ketchup, Indana, Priya, Rasna.  

• BISCUIT Foreign- Cadbury(Bournvita, 5Star), Lipton, Horlicks, Nutrine, Eclairs.
• Swadeshi- Patanjali(Amla Candy, Bel Candy, Aarogya biscuit), Parle, Indana, Amul, Ravalgaon, Bakemens, Creamica, Shagrila.

 

• WATER Foreign- Aquafina, Kinley, Beiley, Pure life, Ivian.
• Swadeshi- Home-boiled pure water, Ganga, Himalaya, Rail neer, Bisleri.

 

• TONIC Foreign- Boost, Polson, Bournvita, Horlicks, Complan, Spurt, Proteinex.
• Swadeshi- Patanjali(Badam Pak, Chyawanprash, Amrit Rasayan, Nutramul)

 

• OIL Foreign- Nestle, ITC, Hindustan Uniliver(HUL)
• Swadeshi- Param Ghee, Amul, Handmade cow ghee, Patanjali(Sarso ka tel).

 

• TOOTHPASTE Foreign- Most toothpastes are made from Animal bone powder. Colgate, Hindustan Uniliver(HUL)(Closeup, Pepsodent, Cibaca), Aquafresh, Amway, Quantum, Oral-B, Forhans.
• Swadeshi- Patanjali(Dant Kanti, Dant Manjan), Vico Bajradanti, MDH, Baidyanath, Gurukul Pharmacy, Choice, Neem, Anchor, Meswak, Babool, Promise.

 

• TOOTHBRUSH Foreign- Colgate, Closeup, Pepsodent, Oral-B, Aquafresh, Cibaca
• Swadeshi- Ajay, Promise, Ajanta, Royal, Classic, Dr. Strock, Monate.

 

• SHAMPOO Foreign- Hindustan Unilever(HUL)(Lux, Liril, Lifebuoy, Denim, Dove, Revlon, Pears, Rexona, Bridge, Hamam, Okay), Ponds, Detol, Clearsil, Palmolive, Amway, Johnson Baby, Vivel(ITC).
• Swadeshi- Patanjali(Kayakanti, Kayakanti Aloevera), Nirma, Medimix, Neem, Nima, Jasmine, Mysore Sandal, Kutir, Sahara, Himani Glyscerene, Godrej(Cinthol, Fairglo, Shikakayi, Ganga), Wipro, Santoor.

 

• SOAP Foreign- Colgate, Palmolive, HUL(Lux, Clinic, Sunsilk, Revlon, Lakme), Proctar & Gamble(Pantent, Medicare), Ponds, Old Spice, Shower to Shower, Head & Shoulders, Johnson Baby, Vivel.
• Swadeshi- Patanjali(Kesh Kanti), Wipro, Park Avenue, Swatik, Ayur Herbal, Kesh Nikhar, Hair & Care, Arnica, Velvet, Dabur Vatika, Bajaj, Nyle, Lavender, Godrej.

 

• WASHING Foreign- HUL(Surf, Rin, Sunlight, Wheel, Okay, Vim), Arial, Check, Henko, Quantum, Amway, Rivil, Woolwash, Robin Blue, Tinapal, Skylark
• Swadeshi- Tata Shudh, Nima, Care, Sahara, Swastik, Vimal, Hipolin, Fena, Sasa, TSeries, Dr. Det, Ghadi, Genteel, Ujala, Ranipal, Nirma, Chamko, Dip

 

• SHAVING Foreign- Old Spice, Palmolive, Ponds, Gillete, Denim.
• Swadeshi- Park Avenue, Premium, Emami, Balsara, Godrej, Nivea.

 

• BLADE Foreign- Gillete, 70clock, Wilman, Wiltage.
• Swadeshi- Topaz, Gallant, Supermax, Laser, Esquire, Silver Prince, Premium.

 

• COSMETICS Foreign- HUL(Fair & Lovely, Lakme, Liril, Denim, Revelon), Proctar & Gamble(Clearsil, Cleartone), Ponds, Old Spice, Detol, Charli, Johnson Baby.
• Swadeshi- Patanjali(KayaKanti, KayaKanti Aloevera, Kantilep) Neem, Borosil, Ayur Emami, Vico, Boroplus, Boroline, Himani Gold, Nyle, Lavender, Hair & Care, Heavens, Cinthol, Glory, Velvet(Baby).

 

• GARMENTS Foreign- Rangler, Nike, Duke, Adidas, Newport, Puma, Reebok
• Swadeshi- Cambridge, Park Avenue, Bombay Dyeing, Ruf & Tuf, Trigger Jeans, Lakhani, Shreelathers, Khadim, khadi, Action

 

• WATCH Foreign- Baume&Mercier, Bvigari, Chopard, Dior, FranckMuller, Gizard-Perregaux, Hublot, JaquetDroz, LeonHatot, Liadro, Longines, MontBlanc, Mocado, Piaget, Rado, Raymond Weil, Swarovski, TagHeuer, Ulysse Nardin, Vertu, Swatch, Rolex, Swissco, Seeko
• Swadeshi- Titan, HMT, Maxima, Prestige, Ajanta, Fasttrack.

 

• PEN Foreign- Parker, Nickleson, Rotomac, Swissair, Add Gel, Ryder, Mitsubishi, Flair, Uniball, Pilot, Rolgold.
• Swadeshi- Camel, Kingson, Sharp, Cello, Natraj, Ambassador, Linc, Montex, Steek, Sangita, Luxor.

 

• ELECTRONICS Foreign- Samsung, LG, Sony, Hitachi, Haier.
• Swadeshi- Voltas, Videocon, BPL, Onida, Orpat, Oscar, Salora, ET&T, T-series, Nelco, Weston, Uptron, Keltron, Cosmic, TVS, Godrej, Brown, Bajaj, Usha, Polar, Anchor, Surya, Oriont, Cinni, Tullu, Crompton, Loyds, Blue Star, Voltas, Cool home, Khaitan, Everready, Geep, Novino, Nirlep, Elite, Jayco, Titan, Ajanta, HMT, Maxima, Alwin watch, Ghari, Bengal, Maysoor, Hawkins, Prestige pressure cooker and products of small scale and cottage industries.

 

• COMPUTER & TABLETS Foreign- HP, Compaq, Dell, Microsoft, IPAD, Samsung, Motorola, Sony, LG
• Swadeshi- Amar PC, Chirag, HCL, MICROMAX, SPICE, Reliance, Carbonn

  

• ONLINE SHOPPING  Foreign- ebay, jabong, Amazon, expedia.
• Swadeshi- Flipkart, IndiaPlaza, YeBhi, Myntra,Naaptol, SnapDeal, HomeShop18, bookmyShow, makemytrip, yatra, via, ibibo, cleartrip.    

 

• CAR Foreign- MarutiSuzuki, Hyundai, Chevrolet, Ford , Nissan
• Swadeshi- TATA, Mahindra, Hindustan Motors

 

NEIGHBOURHOOD SHAZHEDARI

NEIGHBOURHOOD SHAZHEDARI

Neighbourhood  is a localised community with considerable face-to-face social interaction among its resident wherein they seek to undertake mutually beneficial initiatives, adopt common values and maintain effective social control.

Historical documents & excavations proves presence of social neighbourhoods even in ancient times. In ancient Bharatiye culture neighbourhood was a village unit. Social bonding between household within all Bharatiye villages continues to be very strong even now. 

Each girl in any Bharatiye village was daughter & sister of everyone in village. Everyone shared each other's  joy & sorrow. All disputed were resolved locally by Panchayat. We must revive this spirit of compassion & brotherhood existing in our villages even in our modern urban neighbourhood.

Our Block is our neighbourhood unit comprising of all Kothi in our block. Below block level our next household level is the Kothi unit comprising of up to four floors occupied by married children & parents or floorswise separate owners. 

Basic unit below household Kothi level is Single Family Unit comprising of husband wife & their unmarried children. 

A RWA is the governing body of our block neighbourhood. It undertake responsibility of day & night guards, entrance gate control, holding periodical meetings of residents, organising joint celebration of festival & events.

Presently RWA governing our block neighbourhood is informal and not directly associated with any municipality, state or centre government officials. 

We all should strive to get official recognition to all RWA. We should represent for suitable change in law to ensure that all RWA gets at least 25% of House Tax collected from respective block. 

Official recognition to Neighbourhood Units, RWA & sharing of revenue with them will strengthen democracy and truly revive Panchayati Raj evdn in Urban Bharat.

Official recognised neighbourhood units under RWA have several advantages in areas for policy formulation & implementation of social welfare scheme.

Presently China, Spain, Russia, Europe & US have given official recognition to neighbourhood units accepting its importance in governance.

Shazhedari between all RWAs & Municipality in House Tax can even replace LAD funds presently being allocated to our corporators. This sharing Of revenue is so democratic as it focus on small group of people instead of single elected individuals or bureaucrats.

This sharing of House Tax by municipality will also avoid collection of chowkidara contribution by RWA from residents despite our paying municipal taxes every year.

In lieu of fund allocation by municipality RWA can be entrusted with duties to cross check our house tax returns & also contribute in collection of House Tax from residents.

With these allocated funds Our RWA can hire quality guards for block patrolling & gate control during day & night utilising also starts various other resident welfare scheme mentioned below:

1. Holding daily yoga classes in our Central Park.

2. Organising weekly cleaning drive, 

3. Holding quarterly health lecture & discourse on Ayurved, DinCharya, Nathuropathy, Meditation swadeshi Chikitsa etc.

4.Organising half yearly  tree plantation drive , 

5. Annual outstation excursion by chartered bus for block residents.

6. Holding annual Painting competition, Annual sport day, annual bicycle rally & annual Short Marathon.

7. Annual Award to topper kids in block to inspire each other & inculcate competitive spirit.

8. Award to top achievers of block in social contribution etc.

9. Library & TV room for senior citizens separately for ladies & gentlemen.

10. Improving business networking within residents of block to help each other to grow our business & profession. We can achieve this by referring our block residents business in our known circle. 

These are few of my humble suggestions on joint activities which may be elaborated by contribution from everyone.

Advantages of Officially recognised Urban Neighbourhoods Units are :- 

1. Neighbourhoods governance is accessible to all , since we are already in our neighbourhood when we walk out of our door.
2. Neighbourhood actions plans are more transparent, easily trusted & it requires little specialised technical skill.
3. Neighbourhood schemes become a success very easily as it is implemented by community themself instead of elected representatives or government officials.
4. Neighbourhood social initiative often require minimum money as full value of money is derived from activity done at neighbourhood level. 
5. Neighbourhood activities are more result oriented than schemes implemented on larger area as everyone understand local needs & problems.
6. Success of Neighbourhood Scheme is more Visible and swift so probability of success of subsequent neighbourhood actions is increased.
7. Neighbourhood Joint actions strengthen connections within neighbours, leading in turn to a variety of positive effects like greater motivation, peace of mind & progress.
8. Neighbourhood festival celebrations are enjoyable and fun for all those taking part & improve our neighbourhood culture & bonding. 
9. Neighbourhood managed Security system & night guards ensure tighter security for residents & vehicle parked on street as it involve participation by all. 

Considerable research indicates that strong and cohesive neighbourhoods lead to better economic affluence, decreases in crime, better educated & cultured  children, and improved physical and mental health. 

The social support that a strong neighbourhood builds may provide can serve as a buffer against various forms of adversity.

Auditor Dinesh 

@dkgdelhi (twitter)

मधुराष्टकम् : by Sri Vallabhacharya Translation by Auditor Dinesh

मधुराष्टकम् :

by Sri Vallabhacharya

Translation by Auditor Dinesh

 

O Lord Sri Krishna 

अधरं मधुरं वदनं मधुरं नयनं मधुरं हसितं मधुरम् ।

हृदयं मधुरं गमनं मधुरं मधुराधिपतेरखिलं मधुरम्॥१

1.1: Your Lips are so Vivacious, Your Face is so Enchanting, Your Eyes are so Hypnotic and Your Laughter is so Joyous,

1.2: Your Heart is so Kind and Your Absence is so Lonely; Everything about You is so Sweet and Charming, O Lord Krishna.

वचनं मधुरं चरितं मधुरं वसनं मधुरं वलितं मधुरम् ।

चलितं मधुरं भ्रमितं मधुरं मधुराधिपतेरखिलं॥२

2.1: Your Speech is so Articulate, Your Nature is so Positive, Your Garments are so Clean and Your Intoxication is so High,

2.2: Your Walking is so Artistic and Your Dreams are so Realistic; Everything about You is so Sweet and Charming, O Lord Krishna.

वेणुर्मधुरो रेणुर्मधुरः पाणिर्मधुरः पादौ मधुरौ ।

नृत्यं मधुरं सख्यं मधुरं मधुराधिपतेरखिलं मधुरम्॥३

3.1: Your Flute is so Melodious, Your Flowers are so Fragrant, Your Hands are so Charitable and Your Feet are so Sturdy,

3.2: Your Dance is so Artistic and Your Friendship is so Dependable; Everything about You is so Sweet and Charming, O Lord Krishna .

गीतं मधुरं पीतं मधुरं भुक्तं मधुरं सुप्तं मधुरम् ।

रूपं मधुरं तिलकं मधुरं मधुराधिपतेरखिलं मधुरम्मधुरम्॥४

4.1: Your Singing is so Appealing, Your Drinking is so Slow, Your Eating is so Frugal and Your Sleeping is so Relaxed,

4.2: Your Form is so Fabulous and Your Tilak is so Holy; Everything about You is so Sweet and charming, O Lord Krishna

करणं मधुरं तरणं मधुरं हरणं मधुरं रमणं मधुरम् ।

वमितं मधुरं शमितं मधुरं मधुराधिपतेरखिलं मधुरम्॥५

5.1: Your Acts are so Kind, Your Tunes are so Rhythmic, Your Stealing is so Naughty and Your Love is so Intense

5.2: Your Exuberance is so Limitless and Your Relaxation is so Peaceful; Everything about You is so Sweet and Charming, O Lord Krishna.

गुञ्जा मधुरा माला मधुरा यमुना मधुरा वीची मधुरा।

सलिलं मधुरं कमलं मधुरं मधुराधिपतेरखिलं मधुरम्॥६

6.1: Your Humming is so Soulstirring, Your Garland is so Fabulous, Your Yamuna is so Vast and Your Yamuna waves are so High.

6.2: Your Yamuna Water is so clean and Your Yamuna Lotus is so Blossomed; Everything about You is so Sweet and Charming, O Lord Krishna.

गोपी मधुरा लीला मधुरा युक्तं मधुरं मुक्तं मधुरम् ।

दृष्टं मधुरं शिष्टं मधुरं मधुराधिपतेरखिलं मधुरम् ॥७

7.1: Your Gopis are so Vibrant, Your Naughty acts are so Bizarre, Your Company is so Satisfying and Your Moksh is so Heavenly,

7.2: Your Glance is so Romantic, Your Courtesy is so Thoughtful; Everything about You is so Sweet and Charming, O Lord Krishna.

गोपा मधुरा गावो मधुरा यष्टिर्मधुरा सृष्टिर्मधुरा ।

दलितं मधुरं फलितं मधुरं मधुराधिपतेरखिलं मधुरम्॥८

8.1: Your Gopas are so Hardworking, Your Cows are so Motherly, Your Staff is so Loyal and Your Creation is so Divine,

8.2: Your Punishment is so Judicious and Your Reward is so Magnanimous; Everything about You is so Sweet and Charming, O Lord Krishna

Deepavali is sort of ancient mode of AGM

Deepavali is most important festival for all entrepreneurs & their staff that is why Deepavali Pooja is performed with reverence in all business premises. In fact Deepavali Pooja as per our ancient culture is sort of a Modern day corporate AGM.

Before Deepavali Pooja we all do intense cleaning & white wash at our home and offices, clear out dead stock, close existing of accounts books, open new books with Swastik & Om sign and pay bonus to our staff as per our income during the previous year.

While doing Deepavali Pooja we review our performance during the previous year vis a vis our targets, projection and long term goals set by us. 

Most important element of Deepavali is set new targets, projections and goal for period upto next Deepavali. Deepavali Pooja is nothing but our pledge to achieve these targets.

Deepavali to Deepavali was the universal financial year in our ancient glorious culture. Some organisation follow this period as financial year even till date. 

Even while doing Deepavali Pooja at home we must treat our joint family as a business entity and review it financial performance during the last year by analysing our household expenditure and our joint income and set goals for all member for the next years.

We all know during Diwali we worship God of Wisdom "Ganesh" & God Of Wealth & Prosperity "Lakshmi Mata". 

Although Ganesh is married to RidhiSidhi & Lakshmi is wedded to Vishnu but still we pray to them as a couple as both wisdom & wealth are so vital for success in our business venture.

This ancient culture of Deepavali Pooja in business premises for its growth proves how entrenched spirit of entrepreneurship  in our Golden Bharat. 

Let us pledge on this auspicious day of Deepavali to revive our ancient spirit of entrepreneurship & Innovation and make our Blessed Bharat world Leader commercially, militarily & spiritually  once again.

Thanks

Auditor Dinesh 

@dkgdelhi

How to make best use of "Whatsapp"!

How to make best use of "Whatsapp"!

WhatsApp is becoming increasingly popular in Bharat. We all know we can share images, vedios, links, written message with any one on our mobile contact list who is also using WhatsApp. But there is much more to whatsapp then this. 

1. We can form Whatsapp Group of 50 members who have some common issue to discuss. It can be formed within school friends, relatives, neighbour,s association trustees, organisation staff. etc.

As Whatsapp group is a two way communication it should not be centric on just one person. All group members should codify the topics & timing of material which can be posted on group. This help to sustain the group and  help all members to make best use of the group.

2. In case we wish to do one way communication to our friends, customers, fans, association members, our staff than best way is to form a "BROADCAST LIST" which can have maximum of 256 members. 

Broadcast List is successful only if all members on the list have saved mobile number of the person who has setup the broadcast list in contact list on their mobile.

3. We can share our contact details on the whatsapp group by pressing the arrow on left side on the input screen. The best part is that by pressing on our shared contact icon all group members can not only see our contact details but also save it so easily in their contact list.

4. We can also share voice messages by pressing speaker button on right side of input screen.

5. Very important feature of Whatsapp but still used least is ability to share our location on Whatsapp. We can share our exact location with anyone who is coming to meet us. This can be done by pressing  the arrow button on left side of the input screen.

6. Go to "chat settings". On option of "Save Incoming media" choose "No" so our photo album is not cluttered with image sent to us on whatsapp. Instead we can save desired media manually.

7. Again in the chat setting in front "Auto Media Download" choose option of "Never" in front of Images, Audio & Vedio to save battery life of our mobile. Instead we can download all three type of media  manually. However we can choose "wifi only" option also to download all three type of media so it is available to us anytime. 

Whatsapp is most popular app available on Android & AppStore. If used diligently it can enhance both quality of our life & networking. 

CA Dinesh Gupta

@dkgdelhi (twitter handle)

Bhai Dooj

Nowhere in the world, the bond of  affection between brother & sister is glorified in such grandeur as in Bharat. 

We celebrate this special bond twice every year, with the festivals of Raksha Bandhan and Bhai Dooj.

Bhai Dooj is celebrated on second Day of Shukl Paksh of Kartik month which is also fifth day of celebrations of Diwali which starts with Dhanteras.  Dooj means second day of new moon.

On this auspicious day sisters all over Bharat make a wish to Yam devta for long life & good health of their brothers by putting an auspicious tilak on their forehead and also perform aarti by showing them light of the holy flame.

In turn Sisters are lavished with gifts, goodies and blessings from their brothers.

After these rituals both brother & sister share a meal cooked lovingly by sister with her own hands. This ritual deepen the bond of affection between brothers & sisters. 

Once upon a time, long long ago, Surya, the sun God, was married to a beautiful princess Sangya. In the course of a year, she presented him with twins Yama and her sister Varni. Sangys went to earth leaving behind her clone named Chaya who cunningly forced Surya to drive out Samjna’s twins from the heavens. Varni fell to earth and became the river Yamuna, and Yama went underworld and became the God of Death.

Many years passed since this incident. Varni missed her brother and yearned to see him. Yama, too, missed his sister and decided one day to visit her. Overjoyed by news of her brother's visit, Varni prepared a great feast including all the sweets and delicacies that her brother loved in his honor. It was two days into Deepavali, so her home was already decorated with lamps. She lovingly prepared a feast.

Yama, too, was delighted by his sister's loving welcome, and the brother and sister spent a pleasant time in each other's company. 

When it was time for Yama to leave, he turned to his sister and said,

"Dear Varni, you have welcomed me so lovingly. But I did not bring you a gift. Ask, therefore, for something and it will be yours."

Varni, taking a moment to think said "I ask that all brother's should remember their sisters on this day and visit them if they can, and that, on this day, all sisters should pray for the happiness of their brothers & prepare feast for them."

To fulfil his sisters request Yama proclaimed , "And I grant long & healthy life to all brothers who meet their sister on this day, get her divine Tilak on their forehead, feast together & also give their sisters a loving gift"

Shubh Muhurat for Bhai Dooj in 2014 

Bhai Dooj Tika Time on 25 October 2014 (Saturday) Dwitiya Tithi if Kartik month Begins at 03:47 am on 25 October 2014 and ends at 03:39 am on 26 October 2014.

THE STORY OF OUR NATIONAL ANTHEM:

I am sharing the real story of our National Anthem "Jan Gan Man" & demand constitutional change to remove it as our National Anthem or suitably modify it. It goes without saying that even while knowing its true context we must sing this Anthem with full respect till it is mandated as our National Anthem by our constitution.

As we all know our National Anthem "Jan Gan Man" was  adopted from poem written & sung by Rabindranath Tagore on 26th Dec 1911 on second day of Congress convention at Kolkatta to welcome British King Geogre V to Bharat for Coronation Darbar. The official agenda of that day was to welcoming George V on his visit to India. 

The event on second day of the congress convention was also reported accordingly in the British Indian press

"The Bengali poet Rabindranath Tagore sang a song composed by him specially to welcome the Emperor." (Statesman, Dec. 28, 1911)

"The proceedings began with the singing by Rabindranath Tagore of a song specially composed by him in honour of the Emperor." (Englishman, Dec. 28, 1911)

"When the proceedings of the Indian National Congress began on Wednesday 27th December 1911, a Bengali song in welcome of the Emperor was sung. A resolution welcoming the Emperor and Empress was also adopted unanimously." (Indian, Dec. 29, 1911)

Even Tagore has acknowledged that he was officially requested to write a poem in praise of visiting king. On 10 November 1937 Tagore wrote a letter to Mr Pulin Bihari Sen. This letter in Bengali can be found in Tagore's biography Ravindrajivani, volume II page 339 by Prabhatkumar Mukherjee. He wrote as under :

"A certain high official in His Majesty's service, who was also my friend, had requested that I write a song of felicitation towards the Emperor."

After the recital by Rabindranath glorifying the King a Hindi song composed by Pt. Rambhuj Chaudhary for praise King George V & Queen Mary was sung. This song can be found in the book ‘Our National Anthem’ by Rabindra Kumar Dasgupta published in 1993 by Manjula Bose, Tagore Research Institute, Kolkata.

The Geoge V was so pleased by praises showered on him by Tagore that he promised Tagore a  Nobel Prize then & there. George V fulfilled his impulsive promise soon as he was on selection board. Tagore was accordingly conferred Nobel Prize in 1913 for very ordinary  book Gitanjali. 

George V even confided with then Governor General Charles Hardinge that even his wife don't praise him that much. Tagore was able to impress King Geogre so as he adapted his welcome song from British Anthem "May God Save Our King"

Rabindranath was so westernised that he changed  his original cast from Thakur to Tagore which was more easily understandable to British. During visit to his Maath the guide normal ask visitors to remove their shoe & then proudly show the bar used by Tagore each day.

Till Dec 1911 Vande Matram was sung in all Convention of Congress but few Muslim members who were British agents spread the rumor this was against Islam. So congress started singing only "Jan Gan Man" at its conventions. If Tagore was indeed referring to God then "Jan Gan Man" is even more against Islam then "Vande Mataram" which mean "Bowing to Motherland" .

British were very apprehensive that "VANDE MATRAM" was generating so much nationalism all over Bharat that it will lead to freedom of India soon. So they instructed their agents in Congress to somehow undermine it by an alternative. So "Jan Gan Man" was promoted to counter patriotic effect of "Vande Mataram" on people mind.

In our culture we are too insignificant to seek blessing or victory for our GOD. We never address it as Adhinayak or Rajeshwar. Reading of complete poem & the context of the day it was read for the first time make it certainty that congress by adopting Jan Gan Man as our National Anthem ensured that we continue to shower our praise on the British royalty even after independence. 

Infact as a member of British Commonwealth we are bound to show reverence to the British monarchy by its Charter. 

We should pressurize the government to also break free from commonwealth so we can effectively forget out colonial subjugation.

The Word by word translation of First five stanza adopted as  our National Anthem "Jan Gan Man" is given below. 

jana= all people of Bharat

gana= all groups of Bharat

mana= all idealogies of Bharat

adhinayaka = the Great King of Great Britian that was King George V

jaya he= may you be alway victorious be

Bharata= India

bhagya=Destiny

vidhata= and the destiny of entire Bharat is only in your hands 

Pañjaba=Punjab

Sindhu=Indus

Gujarata=Gujarat

Maratha=Maharashtra

Dravida=the south

Utkala=Orissa

Banga=Bengal

Vindhya=vindhyas

Himacala= Himalayas

Yamuna=yamuna

Ganga=ganges

Ucchala=moving

jaladhi=ocean

taranga=waves

Tav=your

subha=auspicious

na-me= name

jage=awaken,

All regions, rivers & ocean of Bharat awaken taking your auspicious name of Great King George V

Tava=for you

subha=auspicious

asisa=blessings

mage= ask,

Everyone in Bharat seek auspicious blessing for Great King George V. 

Gahe=sing

tav=your

jaya=victory

gatha=song

We all Bharatiye sing victory song of Great King George V. 

jana= people

gata= group

mangala=good fortune

dayaka=giver

jaya he=victory be Yours

Great King George V is giver of good fortune to all people & groups of Bharat. May you be victorious alway

Bharata= India

bhagya= Destiny

vidhata=dispenser

Great King George V is the decider of the destiny of Bharat

Jaya he, jaya he, jaya he, Jaya jaya jaya jaya he.= victory,victory,victory,victory for Great King George V. forever.....

The following translation attributed to Tagore, is provided by the GOI national portal:

Thou art the ruler of the minds of all people,

Dispenser of India's destiny.

Thy name rouses the hearts of Punjab, Sindh, Gujarat and Maratha,

Of the Dravida, Utkala and Bengal;

It echoes in the hills of the Vindhyas and Himalayas,

mingles in the music of Yamuna and Ganga and is

chanted by the waves of the Indian Ocean.

They pray for thy blessings and sing thy praise.

The saving of all people waits in thy hand,

Thou dispenser of India's destiny.

Victory, victory, victory to thee.

The full text of poem written & sung by Tagore himself to welcome King Geogre V is as under :-

Jono gono mono odhinayoko (adhinayak refer to George V & can never refer to God) joyo he,

Bharoto bhag-go bidhata (Bharat Bhumi is our God & all God flourish on it so which God can determine its Destiny, Tagore is saying to George V that you are maker of our destiny)

Punjab Sindh Gujorata Moratha, Drabido Uthkolo Bongo, Bindhdho Himacholo Jomuna Gongo,

Uchchholo jolodhi torongo (torongo is not our tricolour it wave of our ocean), Tobo shubho name jage, Tobo shubho ashish mage (how can we ask for blessing for God. It is clear Tagore is saying all region, river & ocean seek blessing for George V from God. It is in line with British Anthem God save the King)

Gahe tobo joyo Gathas (Jay gatha is sung for kings not God), Jono gono mongolo dayoko joyohe, Bharoto bhag-go bidhata, Joyo he Joyo he Joyo he Joyo Joyo Joyo Joyo he.

Ohoroho tobo ahban procharito, Shunithob Udaro Bani, Hindu Buddho Shikh Jeino Parshiko,

Musolman Krishtani

Purab Poshchim Ashe,

Tobo Shinghashono Pashe (Which God of times had such aura that Hindu Muslim will stand behind him. This line confirm beyond doubt Tagore is talking about George V Throne behind which people of all religion of Bharat stand.) 

Premohar Hoy Gãtha

Jono Gono oik-ko bidhayoko joyo he,

Bharoto Bhaggo Bidhata

Joyo he Joyo he Joyo he Joyo Joyo Joyo Joyo he.

Potono Obhbhudhoyo Bondhur Pontha,

Jugo Jugo Dhabito Dathri

He Chirosharothi, tobo Rotho Chakre,

Mukhuritho Poth Dinratri

Daruno Biplob Majhe,

Tobo Shongkhodhoni Baje

Shonkoto Dukkho Tratha

Jono Gono Potho Porichayoko joyo he,

Bharoto bhag-go bidhata

Joyo he joyo he joyo he Joyo joyo joyo joyo he.

 

Ghor timir ghono nibir nishithe,

Pirit murchhito deshe

Jagroto chilo tobo obicholo mongolo,

Notonoyo ne onimeshe

Duhshopne atangke,

Roksha korile ongke

Snehomoyi tumi mata

Jono Gono Duhkho Troyoko joyo he,

Bharoto bhag-go bidhatha

Joyo he joyo he joyo he Joyo joyo joyo joyo he.

Ratri probhatilo udilo robichhobi,

Purbo udoyo giri bhale

Gahe bihongom pun-no shomiron,

Nobo jibono rosh dhale

Tobo korunaruno rage,

Nidritho bharot jage

Tobo chorone not matha

Joyo Joyo Joyo He, Joyo Rajeshor (here Tagore clearly write King)

Bharoto bhag-go bidhata

Joyo he joyo he joyo he Joyo joyo joyo joyo he.

The most widely accepted English translation is as under:-

Oh! the ruler of the minds of people, Victory be to You,

Dispenser of the destiny of India!

Punjab, Sindh, Gujarat, Maharashtra,

Dravid (South India), Orissa, and Bengal,

The Vindhya, the Himalayas, the Yamuna, the Ganges,

And the oceans with foaming waves all around.

Wake up listening to Your auspicious name,

Ask auspicious blessings for you,

And sing to Your glorious victory.

Oh! You who impart well being to the people,

Victory be to You, dispenser of the destiny of India!

Victory, victory, victory to You!

Your call is announced continuously,

We heed Your gracious call

The Hindus, Buddhists, Sikhs, Jains, Parsees,

Muslims, and Christians,

The East and the West come together,

To the side of Your throne

And weave the garland of love.

Oh! You who bring in the unity of the people!

Victory be to You, dispenser of the destiny of India!

Victory, victory, victory to You!

The way of life is somber as it moves through ups and downs,

But we, the pilgrims, have followed it through ages.

Oh! Victorious Charioteer, the wheels of your chariot

Echo day and night in the path

In the midst of fierce revolution,

Your conch shell sounds.

You save us from fear and misery.

Oh! You who guide the people through torturous path,

Victory be to You, dispenser of the destiny of India!

Victory, victory, victory to You!

During the bleakest of nights,

When the whole country was sick and in swoon

Wakeful remained Your incessant blessings,

Through Your lowered but winkless eyes

Through nightmares and fears,

You protected us on Your lap,

Oh Loving Mother! (Here Tagore Is honouring the accompanying Queen Mary)

Oh! You who have removed the misery of the people,

Victory be to You, dispenser of the destiny of India!

Victory, victory, victory to You!

The night is over, and the Sun has risen

over the hills of the eastern horizon.

The birds are singing, and a gentle auspicious breeze

Is pouring the elixir of new life.

By the halo of Your compassion,

India that was asleep is now waking

On your feet we now lay our heads

Oh! Victory, victory, victory to you, the Supreme King, (at last Tagore clearly write the King)

Victory be to You, dispenser of the destiny of India!

Victory, victory, victory to You!