Beginning

Everyone loves in order to get loved back, to see the world around us loving each other. I loved all my girlfriends the way they wanted to accept my love for them. When I was with those girls, I was like the water which takes the shape of the container in which it is poured & kept. But finally the container gets corroded in course of time and the water leaked from the hole in the container and all those containers were empty soon because all the containers were perhaps made up of iron except the first container which was made up of copper instead. But some external force made the container to fall down and spill the water out of it, though still few drops of water remains in the copper container and so my first love & I can’t get away separate ways even after years of our break up though she insists she loves someone else now.

When I was in school I merely knew what love is. But it was her voice which made me realise that love is listening to her voice, love is answering her stupid questions, love is annoying her and then again pampering her with utmost care, my love understands her silence and her breaths. But after loving, fighting & caring for two years both of us moved apart without saying any words to anyone. We both got busy in our lives. I moved to another city and a year later after completing her higher secondary exams she too moved to some other city for pursuing her higher studies. As the distance between us become larger, another boy who was already inclined towards her somehow made a chance to enter into her life and she never knew when she too fall for that other guy.

I never cared to get back to her in those past years, even though I missed her a lot. But one late night at around 2a.m, I got a call from an unknown number, it was her voice and I was surprised to hell. We were gossiping for last 3 long hours but those three hours were still nothing to express how much we missed her in a year. That night she kissed me through the phone and told me about the guy she loves now. It was like she made the castle of sand for me and ruined it herself in matter of moments. She never left any option in front of me other than to accept her as someone else’s love and I did that. After that night, I fought hard to find love in some other girl and I succeeded but my success couldn’t go long for more than six months. Like this three years passed and in these three years too many break ups for me and I never liked it anyways. I saw each of my break-ups as a new beginning for the unnamed love and I found some new forms in me like a loner, a writer, a kind of poet and a flirt. Being a loner I walked all the alleyways and subways in my surrounding area which I believed to be the best way to know at least some part of a city. It was then when one of my ex girlfriend left me when I started to write poems and now it’s something I can’t imagine to live without. Special thanks to her for leaving me alone otherwise I couldn’t have found the writer or the poet in me. The days of Kolkata, along with several break-ups and patch-ups with different girls made me a flirt. A simple boy who hardly dares to stare at girls becomes a flirt and all my thanks to girls. Even my first love says so and the reason for this is that I am very polite and decent while communicating with girls.

And let me be very honest, girls are capricious like our life and it’s better if we don’t try to understand them and if we try to understand them then we may derive the wrong conclusion because these girls always have pocketful of excuses and more of seductive ways to dissolute your anger into peace and we guys always gets melted as soon as they start babbling with their innocent facial expression. But these girls are the reason sometimes for our happiness and we get used to their so much of unreasonable nagging. In my case, the girls were my saviour. They pushed me in the direction which was my way, into writing stuffs.

The years I’ve lived in Kolkata, I got to understand life more, the people around me made me think of life and its meaning deeper. In the race of life, the one who have no wish to run along with everyone else are considered as losers and those moving in the opposite direction are judged as crazy or dissidents. I ran with everyone else in the so called life’s race in the right direction but I’m surprised to see that I’m not content & satisfaction never surrounded my heart. I decided to stop but my stopping would have affected souls who are much more obliged than me to my life. I continued in the same traditional path as everybody else used, though deep in my soul I knew this is not what I saw myself in future. One fine morning, I’ll wake up from my futile slumber and go in the direction in search of my own future which I imagined when I was in school. Being in the race of life in the traditional way in which everybody else approaches will give me all the materialistic pleasures but my heart will never be at ease. With passing time I fall in love with myself and my writings, each time I read and re-read my writings I’m amazed to believe that I have written this note not for anybody else on this planet but for my satisfaction. This satisfaction is the real sense of pleasure in my life and after my each writings the satisfaction itself is not satisfied with itself, it wants more of it next time and this want will create something better than before. Finally, my quench for this thirst will never be satisfied by plain water but spring water can do a part and spring water is scarce. Love is the reason for our happiness and it is the reason for sadness too but please don’t regret love. This is the beginning.

Shine

‎I'm standing on the edge of the roof,

I can't give life's any worthy proof.

I don't have any words to explain,

I am the reason for all my pains.

Life is worthy if you stand alone,

That's why all my friends are gone.

They all are winning their life,

They started their game for second fight.

The night is dark and scary,

I might cry aloud at the moonless wary.

Why we have to struggle to be happy?

Why do we all run after money?

The world have gone totally crazy,

But I'll not run after this damn money.

Love is all I need, Love is all I give.

This is the way I choose to live.

Looking into the moonless night,

I'm searching for some ray of light.

But I know it's there with god's grace,

All lords will surely make me win life's race.

I'm standing on the edge of roof,

With some promises I ought to keep.

Those promises are mine and I'll surely someday shine...

Today is my Birthday!

Thank you friends for your wishes and making my Facebook wall look like a celebrity’s wall. And thank you God for making able to see the life for the past 22 years and experience it with ups & downs. What a wonderful experience it has been so far.

The past year were not wonderfully good but was not also fathomable worse. I must thank god for the problems he made to face me, in a way these problems made me a stronger being. It was a learning experience for me.

The people I met in the journey of my life, the friends who joined me in my good and bad times as well, and the controversies I have been into with some delightful people in my life you all are wonderful to have. The girls who left me & those whom I left (long list to write), you all made me realise love is never final. Often most of my poems come out from your thoughts, words & memories. Thanks for the love & praise we together once shared. Thanks for breaking my heart into pieces, otherwise I would never have been the stupid poet I see myself today.  Somebody said, ‘It’s good to have at least a heart break once in every life because that will let you know where you stand in this world and make you live a life better as a human.’ Well, considering all positives only, the negatives of heart break kept aside. J

Wherever I stand today, it’s because of my parents and their hope & faith in me. And I wish to grow further. They are the living gods I have ever met since my birth. Sometimes their words annoy me a lot, but then they have the right to say so to their child. Love you ‘maa & baba’. I have learnt many things from my brother too; he deserves to be what he is today. Wish someday he makes his name proud.

In the course of living life, I have hurt many and I know just feeling sorry is not done. But if someday I meet those hearts again, I would surely ask to forgive me for the mistakes I did may be intentionally or unintentionally.

Bless me lord for I can see the path to realise my dreams and bless those who prays to you. Keep the world safe, for people are there waiting to realise their dreams. Let the beauty of every soul shine like the sun and help others to shine at least like the moon. The world is a place to share love, peace & joy.

Happy Birthday to me.

Let her know you can kiss

‘You kissed her?’ asked Pattric from his friend Samules about his ex love affair.

‘No, I never did.’ Samules replied looking elsewhere shaking his head.

There was silence for few minutes. Then Samules said with a sense of an awkward conscience: ‘I should have done that. But to be honest, I wanted to be a good boy in her eyes.’

‘What about her present boyfriend? Doesn’t he kiss her nor he has any sexual desires towards her?’ Pattric asked disappointingly.

‘Yes. He does everything what a boyfriend does. In the corner seats mostly, as confirmed by few common college friends.’ Samules said pretending that he doesn’t care what her ex is into. But in reality he did, Samules’ eyes were the witness.

Pattric could sense that his friend is feeling bad for her ex. He narrated a story:

“In the ancient days, in an Indian village, there lived the most venomous snake of that time, ‘the king cobra’. The king cobra used to roam around the village for his prey and for that he needs to kill the game and drag it to death with his poisonous venom. The villagers were very afraid of him that time. And the news speeded soon to the neighbour villages.

One fine day, the cobra thought what he was doing is evil and it is not good to kill anybody. The king cobra decided not to bite any prey or human. He goes to find food for him into the village not killing anyone, people started to throw stones on him and somehow he saved his life being half-dead. On the way to his rat hole, he met a saint. The saint asked him, ‘who made his condition like this and why?’ The king cobra told him the whole story. The saint said to the king cobra:

‘The venom is gifted to you so that you can survive on this earth between the cruel people. And if you think killing is evil, and then you’re right my mate. But don’t let the people to kill you. The fear of your venom must prevail.’

‘I didn’t understand what you are saying mahatma.’ The cobra said blankly.

‘You don’t have to kill people but make them afraid of you, raise your fangs towards them. Make them remember that you are still the most venomous king cobra.’ the saint said smilingly.”

Samules smiled at Pattric. 

At last Pattric said, ‘you didn’t kissed her, but you could have let her know that you can still kiss her and do something more for her desires.’

Two Friends: 2

The first part of the blog piece:

http://shubhashishecstasy.blogspot.com/2011/09/two-friends-1.html

The next day, I was checking my Facebook notifications & messages. I thought visiting his profile and his profile picture drew my attention. I had a close look through his picture and his real picture flashed in front of my eyes. The first thing that clicked me, i.e. things he should change in him so that he can have a better life was the way he dressed and his hairstyle. No, it is not that they are awful but they need to be changed so that he can look more smart & confident. Then instantly I messaged him in Facebook:

Hey…

First thing I will list which you should change:

1) First change your get up… get a new hair style...wear jeans & t-shirt…don't hesitate about what people will say… they just can't see people good looking than themselves… :)

Do what I said… then I will list the next…

Adios amigo…tener cuidado… :)

I believe first thing that people notices in you is the way we dress and our physical appearance. You don’t have to dress to kill every time but you must dress to create a positive image of yours in the viewers mind. They must not think that you are weak, or useless, or crap.  At least you must dress like normal people of your age dresses. When someone says ‘jeans & t-shirt’, the first thing I can relate is ‘youth’s must have wardrobe’ of today.  And our dressing style creates the first impression in our viewer’s eyes.

But unfortunately my friend didn’t reply me back. May be he is afraid of the change or maybe he didn’t logged into Facebook. This friend of mine needs to learn a lot about the rules of our life. I really don’t know why, but I feel pity for this friend. And I want to help him anyway I can. I hope he understands this and help me too so that I can make his life better. I hope he replies to me back. And the story will continue for a long time…

Two Friends: 1

Last night I had a conversation with my friend who looks like a jerk but a completely good person by heart. Friend A: represents my dialogues in the conversation. Looking forward to see how well it goes with him (Friend B). Here is the conversation between us.

Friend A: How was your exam?

Friend B: I don’t know. Put in the hope of almighty, we should all pass. You & few others are really good people in my opinion. I’ll remember you guys as long as I breathe. I experienced enormous grief & unpleasant things out here. I realised myself as a burden, sometimes I wish if I had a revolver I would kill myself.  It is certain that I have a sad future ahead. I’m dying for freedom, for love & intend to settle at Australia. Here no one wants me. I’m just a trash. Enough said, pal!

Friend A: Everybody is unique in their own way. You too have something special; you just need to find that out. And you are the only person who can find out that speciality in you. And freedom is your choice; nobody can snatch that from you if you really want it. Your parents love you a lot..maybe they never express but they of course they do. And you have to change yourself, a lot. I will text you the list of things to change in you, if you promise me to do so as I say..?? 

Friend B: Don’t think that will be of any help. There are some dark things about my family which I’ll reveal at one point. I’m a good guy but not being treated that way. I know my destination but I won’t be able to reach there. My school mates, nobody wants or misses me. I have been good with them. Its complex, it’s late now. I need to take dinner and feed my pets. You take yours. Good Night.

Friend A: It will be of great help. I bet you. You will love your only life the most. Every family have some dark history, there are some in my family too. But one tip for you: enjoy whatever you do, even if it is the stupidest thing ever.

School is something no one can dare to forget and those friend made in the school are something never unachievable ever. Try to be in touch with them, they will never ignore you and they will love your presence in between them.

Friend B: Like I said a majority of them don’t want me. I tried to reach through Facebook but they ignored. Thing is everyone said college friends are not real but it’s completely incorrect. I discovered good real friends through college. This is something for me to remember. You guys be missed. Bye!

Friend A: Change yourself first everybody will love you. 

Friend B: I may have sounded pessimistic or cynical but all that I narrated is how I felt. It may have annoyed you. Gotta go. Adiós Amigo.

Friend A: No. not cynical but you are hurt and somebody needs to heal your heart. I’m with you. And I will surely throw some ray of hope in your path of life. I will help you. Keep in touch. See yaa.. Don’t lose your hope. Te amo amigo.

Gossip

It was raining sometime back. I was watching a Bollywood movie in my room alone & when I went out near the end of the gate I was surprised to see the wet veranda. Actually I was so much lost into the movie that I didn’t notice anything else happening around me. Somehow I got distracted when the window panes started banging each other but I didn’t bother to care, I was enjoying the movie very much. And when I saw the wet veranda then the one thing that I did was opened the gate & stepped out, stretched my arms and felt the rain drops cooling my skin. What a relief it was? I just can’t write down in just a blog piece.

My heart was filled with immense joy and happiness. But what is the real worth of happiness if we can’t share it with somebody. Realising that I don’t have anybody to share my good times with, my heart felt like standing in an empty playground where you can go anywhere but you don’t have the eagerness to play. It’s like the player inside you died. But then the moment was so beautiful, these feelings didn’t have much effect on me. I went out on the roads which were soaked with rain water, looking kind of clean though only for few hours you can see its cleanliness. I can’t see anybody on the road except few cars parked on the edge of the road and few dogs roaming here and there and enjoying the rains. And I started walking along with the road without knowing where to go. I just walked slowly, very slowly. I have become the victim of the romantic weather while being in solitude. This is the charisma of a rainy evening. Beautiful!

Guys, I have already adjusted myself with being alone but sometimes these feelings drives me go insane. I could have enjoyed the rain more if I had someone to walk by my side, I could have enjoyed more if I had someone to listen to my stupid talks and shared a big time laugh with me. But this is just a part of life: being lonely.

Finding a person of your type is difficult but very much possible. Listen to me; find someone with whom you can share your feelings without any conditions applied. Life will be at his best & you will have your memorable days to engrave on stone. The child inside you will let you find your happiness; make sure you let the child play freely. Happiness is like wanting to eat the ripe mango on the top of the tree and climbing up through the branches and suck the mango juice yourself.

P.S: Happiness is the only jewel we all must possess.

Give a Thought

We live in a country where ethics and values are always respected. Our parents are the first teachers in every child’s life; they teach us these ethics and values which we blindly respect. They taught us how to see the world around you and mostly we become selfish when we perceive the world around us. This is the tragedy of life. We don’t want anybody to grow above us instead we play many a deceptive ways to stop the growth of other person above us. This is the ugly truth of life. And these are perhaps common with most of us.

When we were young I believe everybody has some friends to spend the evening either by playing hide & seek or by racing bicycle in the narrow lanes of our town. Remember how innocent we were then, we never thought of anything else but enjoying and saying good bye smilingly. We had some ferocious fights with friends but those fights we limited to hardly two days and on the third day we use to have ice-cream together. Those days were like the few twinkling stars in the cloudy night, which will never ever happen in your youth even if you try. Things were simple then. In order to make our self stand on our own feet we forget to understand one fine day everybody will be eaten by death. Then the materialistic possessions in our life have no real worth. What will be always worthy to have are good relationships with people around you; the million smiles on their faces will count.  One day will come when we will be old and will drink the evening tea in a winter evening, these days will surely come into our remembrance and tears will roll down through our eyes. Don’t let this happen to you. If this happens to you, then you’ll be the unluckiest person with lots of possession but no happiness in this world.

Life is short and you have to believe this. And make this short life bigger. Revive the child inside you, make things simple around you. Love people and make people fall in love with you too. Forgive people and accept them as they are, don’t try to manipulate. Talk to strangers, who know you can meet a wonderful person someday. And do what makes you happy from inside; it may be something stupid too.

P.S. I am with you.

Something to do: Home Tuitions

There is a time in everyone’s life when they aspire to earn money. There was a time when I also wanted to earn money, though I wanted a bit early. But I had to compromise with the work which would not have hampered my own studies. I listed down some work I can do for backing up my pocket money without disturbing my college studies. Though the most pleasing work I found was of giving home tuitions. I started off with a single tuition in my first year followed by two more in the second year and finally giving up all the tuitions in my final year. I earned about three thousand rupees in a month after giving three tuitions in a month. I had to spend 4-5 hours each day after my college for teaching my students.

The very first day of tuition was terrible. I was all messed up with which subject to teach, what topic to teach, how to teach. But then I had to do it, I made a plan how to teach then after two or three classes I was confident enough to carry on with the study pressure of the students. Most of the students I taught were very poor in their studies. It was a challenge for me as well. The main challenge I faced was not to teach the subject but to teach in such a way that the student understands the concept very easily. There was a student who failed in his final exams under my guidance. The problem with him was he didn’t use to practice the sums I taught him in my class. But then with a bit of motivation & inspiration and more practice he scored 60% in his final exams next year. His parents were very happy with his performance and he was more confident of his capabilities. Apart from school studies I imparted the basic moral education of leading one’s life which is indeed needed for anybody to be a better human. He was the last tuition I gave.

While teaching I understood few things about teaching that it is not easy to teach when the mummy of the student is standing right behind you and watching your every move then you will be nervous but then the best you can do is speaking some jargons which she can never understand or else ask some difficult questions to the student and make sure the student can’t answer the question asked and blame it on her mummy for not taking care of his given homework. This formula always works if you want to make the mummy out of the study room. Take tuition as a challenge and plan and do the thing which will benefit the student and teach which such that the student understands easily. And learning is a two way process, make sure you access the performance of your student regularly. Sometime when the student under performs then motivate him and make him understand the lesson in some other way in which he can understand. And there is no need to be serious about studies all the time; you can always share a laugh with the student. This was my strategy I adopted while teaching.

One day I was just going through my bank account statement, I was surprised to see that I earned around twenty-one thousand rupees while teaching. But fortunately I spent every penny on my jeans & t-shirts and on the demands of my younger brother. If I could have saved all the money then… Thinking about what is not left with you is never a wise option, in the end you will regret.

I am always shining: Success

I was looking through the open window. Every time I tried to see straight at him each time I failed. It was so bright & shining. I was trying to pass my gaze straight through its rays. I failed. Then I realised:

The intensity of the sunlight tends to increase & decrease irregularly. But the strength of the sunlight remains the same through out. It is the artful play between the cloud and the winds which make the strength of the sunlight fluctuate and we see sometimes the strong rays & light rays too.

What I learnt from these sun-lights?

When talking about success, it is like the shining sun which never fades. Success is always there shining brightly but while we try to reach success through our own destined path; difficulties, hindrances, problems emerges like the demons and beasts. These difficulties or problems try to delude you from your destination. They want to see, ‘If we are bothered enough to be the owner of the success.’ And the one who fights back is the real hero, the winner at the end.

“So, held your head high & never stop walking in the walk of your life because your success is waiting for you, only you.”

Life

 

Life: In a sentence is what we are living now.

But is it worth to live life as just we are drowning in the flowing river. Life has a worth, which very few people understand & have experienced. I remember when I was in class 10th preparing for my boards; I escaped death just by few seconds. If I was dead that day, I would have never understood the worth of my life. From that very day, I understood that there is some force (most people refer to that force by different names but most commonly in English called GOD) who is there taking care of me from somewhere I have never been to. From that day, I realised life’s faith in me. That very day, I experienced ‘How much my parents love & care for me’. We need to understand our worth in this world.

I must thank life because it considered me to face many problems and made me realise that every problem have some solution to it. And each time I reached to the solution of the very problem, I understood the meaning of my life. The meaning is to live your life as if this is your last day here.

I mentioned life as a flowing river. Yes, I believe life is like a flowing river. Like river never stops flowing whether be it a upstream or downstream. Though the current of the flowing river gets affected, it increases & decreases but never stops. Likewise life comes across with the upstream & downstream too. Upstream refers to problems, difficulties we face. Downstream probably means the happy hours of your life, which you must cherish throughout your life.

Many complain lots about life that their life is getting bored and they can’t help it. Here is a solution to it: Every life has a purpose to deal with. Everybody aspires to become the ‘super hero’ or just live life happily. Find the purpose of your life and concentrate only in the present. Live your present, life will soon give you the present you are waiting for.

The main cause of sadness in today’s world in teenagers is because of: love, a girlfriend or a boyfriend. To be honest, once I was a victim too. But let me tell you: girls/boys are like the public buses and if you miss the first bus then don’t worry you will never miss the later bus coming to the stand, all you have to wait for the bus. And loving someone is never a problem ever, but in the name of love we become so possessive, we manipulate the girl/boy in the name of love. And this is not fair; they have the right to freedom too. They can do whatever they feel is right. I believe they will never do anything which will make the relationship worse, if they truly love you from the core of their heart.

Life is about keeping faith in the force that guides you, it’s about adjusting in the difficult situations, and it’s about being honest to life itself. And lastly your actions/deeds decide the kind of life you are going to live.

I am still jobless

In this city the two things are scarce: a handy job and a benevolent beauty. This is my assumption. While talking about the later you can find one, though for few weeks time but you can’t get a job(engineers excuse) which initially can satisfy you with the compensation they will offer you.

In the last 3days I sat for two job interviews: I was through with the first but I declined their offer as they were paying 12k per month and the job profile was not convenient for me. In the later, they were paying somewhat handsome salary but I couldn’t make it through the first interview round. The interviewers said I am more of a artistic person and I am not fit for hard-core sales job. Though later I came to know they only wanted local residents of Kolkata.

After they announced that we can leave(including 3 of my friends) then I was very disappointed. Feeling like “Oh God! Why me?”. I hope you guys can understand. But somehow regained confidence and let go what just happened. But one question, “Can I get a job in Kolkata?”. Hopefully I guess, I can. I am still waiting for a job.

And talking about girls I feel they come and go like the public buses. So the same philosophy goes for jobs too. Time will come and it will take me away into the endless finite.

Story: Please open your eyes

Exams are going on. And the party fever is on. Today we celebrated belated birthday of a friend “Tanuj Sethai”. It was a surprise Birthday treat. He was very happy his eyes, smile, face were witnessing the reality of his soul. He celebrated his birthday after ages, he told this to us and thanked us thousand of times for this awesome surprise.

My main objective for writing this blog piece for you people is that I want to share a shit kind of incidence with you all people. Just thought of making you aware that so called friends too can bankrupt you intentionally. So, I want you to take this time up and few things which must be kept under safe hands in life.

A boy in his early 20s(cheater) and my friend(being cheated) met for the first time through a common friend of us. My friend who is being cheated is a very helpful person by nature but he is the laziest person in the world, which I believe because he always have witnessed completing all work his work after the stipulated time. From the very first day I saw him, I told my dearest & nearest  friend to stay away from that spoilt brat because I knew these guys who only talks about money & money every possible second and these morons don’t want to work hard for that, they simply get accompanied with a rubbish idea which is very cheap or inhuman you can say from my point of view. And their main motive behind those ideas were to make easy money. But if money making would have been easy then there would not be so many cloth less person in almost every street of Kolkata. And more of, even if, you somehow get to make proper use of those damn ideas and you grab some money by fraud or cheating people believe me you can’t keep that money with you for a very long time. My friend started to get into these sort of things. I warned him many times but my words can’t find a place in his ears, he didn’t listened to me. First, things started with little amount of money and later this grows into a part-time habit which was horrible. The main story is:

The cheater asked a sum of Rs5000/- to my friend for buying a second-hand mobile and then resell it to some other customer and promised to share profits equally. And he used ‘greed’ as his tool to bring out the money from my friend. He intentionally never bought any mobile and further insisted that he wants some Rs20000/- for buying a used car and again promised to return the double amount including the interest @ of Rs3000/ month on the total sum he borrowed from him. By this time he didn’t have any proof that he lent. He was so greedy that he lost his mind in the well of money. After a week or so, the cheater returned Rs12000/-. Now my friend have full faith & confidence on the cheater and he become more greedy. Like wise a month passed. Then again the cheater asked for another Rs20000/- from my friend this time he said the deal is fix but he is short of twenty thousand rupees. My brainless friend happily gave another Rs20000/- to him under the eye witness as the cheater’s brother. The happy moron after accumulating the money ran his ass out of this city, he changed his address too. When my friend called up him and got to know that the number is either switched off or the call is not attended by anybody. And you must be enquiring that how can  a unemployed student  can get a big sum of money with him? My super stupid friend gave some money from his college fees and a sum of Rs20000/- from a friend which was due with him. The sum of Rs20000/- was collected by my friend & one of his friend from a man who wanted to get admission of his child into a college in Chennai as donation but as far as my information is concerned no such donation is charged in that college. That means they fraud the money in the name of false donation. Shame on them & their culture and customs. And nobody was aware that he have done such a blunder. But somehow he was caught by his elder brother. And he lied to his parents speaking that he have given the money to a needy student who needed to pay his fees. Bullshit!

God’s grace is always seen everywhere. My friend cheated someone and someone cheated him. See friends firstly, I never like to earn money or fame or name by cheating because someday the illusion will disappear and you will only be left with your ashamed embarrassed face. Secondly, being greedy for money is all right but being greed be of small amount. Never try to think of becoming a billionaire over night because you are not lucky as Mark Zuckenberg(Founder of Facebook). Thirdly, never try for earning money or fame or name quickly or in a hurry, here I am sure you will end up walking in the pot hole and you can’t walk for next few weeks. Fourthly, even if you have done something which is injurious to you and your family don’t try to hide the happening from rest of the family & never lie to them because if you will speak one lie then you have to speak another one to hide that lie. So, I think it’s better to speak one truth than to speak thousand lies. And speaking lies to your parents is a sin and if your parents or anyone looses trust in you it’s damn difficult to regain it. And lastly, make your life a principled. When speaking of principled don’t mean that you will not do your tasks and you will not enjoy your life but always know the maximum limit of everything you do. I believe when you know your limit you can perform your task easily. Before I end, open your brains when it needs to be open, else follow your heart before doing any work. Open your eyes & walk miles before you fall.

Euthanasia: It is Passive now.

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

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

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

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

Budget 2011 India: Highlights

February 28, 2011 (New Delhi)

OPPORTUNITIES

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

CHALLENGES

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

OVERVIEW OF THE ECONOMY

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

SUSTAINING GROWTH

Fiscal consolidation

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

Tax Reforms

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

Expenditure Reforms

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

Subsidies

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

People’s ownership of PSUs

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

INVESTMENT ENVIRONMENT

Foreign Direct Investment

• Discussions underway to further liberalise the FDI policy.

Foreign Institutional Investors

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

Financial Sector Legislative Initiatives

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

Public Sector Bank Capitalisation

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

Recapitalisation of Regional Rural Banks

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

Micro Finance Institutions

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

Rural Infrastructure Development Fund

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

Micro Small and Medium Enterprises

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

Housing Sector Finance

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

Financial Sector Legislative Reforms Commission

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

AGRICULTURE

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

Bringing Green Revolution to Eastern Region

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

Integrated Development of 60,000 pulses villages in rainfed areas

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

Promotion of Oil Palm

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

Initiative on Vegetable Clusters

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

Nutri-cereals

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

National Mission for Protein Supplement

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

Accelerated Fodder Development Programme

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

National Mission for Sustainable Agriculture

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

Agriculture Credit

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

Mega Food Parks

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

Storage Capacity and Cold Chains

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

Agriculture Produce Marketing Act

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

Infrastructure and Industry

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

National Manufacturing Policy

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

Exports

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

BLACK MONEY

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

Various Tax Information Exchange Agreements (TIEA) and Double Taxation

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

STRENGTHENING INCLUSION

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

Bharat Nirman

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

MGNREGA

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

Scheduled Castes and Tribal Sub-plan

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

Education

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

Sarva Shiksha Abhiyan

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

National Knowledge Network

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

Innovations

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

Skill Development

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

Health

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

Financial Inclusion

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

Unorganised sector

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

Environment and Climate Change
Forests

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

Environmental Management

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

Cleaning of Rivers and Lakes

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

Some Other Initiatives

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

Census 2011

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

IMPROVING GOVERNANCE

UID Mission

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

IT Initiatives

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

Corruption

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

TAGUP

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

BUDGET ESTIMATES 2011-12

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

PART B TAX PROPOSALS
Direct Taxes

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

Indirect Taxes

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

Agriculture and Related Sectors

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

Manufacturing Sector

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

Environment

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

Infrastructure

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

Other Proposals

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

Service Tax

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