The Pre-conception and Pre-natal Diagnostic Techniques (PC & PNDT) Act 1994 is being implemented in the country which prohibits sex selection and regulates pre-natal diagnostic techniques to prevent their misuse of sex determination leading to female feticide. The Act prohibits the following:

• Conducting of pre-natal diagnostic techniques in unit/clinics not registered under the Act. The registration is renewable after every five years.
• Determination of sex of the fetus and its communication to the concerned pregnant woman or her relatives or any other person.
• Conduction of any test on woman or man or both on any tissue, embrya, conceptus, fluid or gametes from either or both of them foe the purpose of ensuring the probability that the embryo will be of a particular sex.
• Sale of ultrasound machines or any other equipment capable of detecting the sex of the foetus to units/clinics not registered under the Act.
• Advertisements for the sex determination tests in any form such as notice, circular, label, wrapper, or any other document including advertisements through the internet or any visible representation made by means of any hoardings, wall painting, signal, light sounds, smoke or gas.

Any person, clinics, hospital, company, firm, or association of individuals who
Violate the above provisions is punishable with imprisonment up to 5 years and fine up to Rs. One Lakh.

This will also lead to suspension of registration of the doctor by the medical council if the charges are framed by the court and till the case is disposed off and on conviction for removal of name from the register of the council foe a period of five years for the first offence and permanently for the subsequent offence.

• Compact Fluorescent Lamsp (CFLs) save 75% electricity compared to conventional bulbs.
• 100 litres Solar Water Heating System saves 1500 units of electricity amounting to Rs. 6000/- annually.
• Installation of domestic solar water heater carries rebate in electricity bills upto Rs. 3600/- per year for 3 years (by Department of Renewable Energy - Haryana).
• Haryana residents can avail subsidy upto Rs. 10,000/- for solar water heating systems.
• Setting the thermostat of electrical geyser from 60^oC to 50^oC can save 18% of electricity.
• Use of five star labeled products conserves maximum energy - means reduction in electricity bills.  Rating BEE* available in fridges, AC’s etc.
• Shading the windows and walls can save 40% of your air conditioning load.
• Raising the thermostat on your AC from 22^oC to 25^oC will save upto 15% in your electricity bills.
• Setting computers to sleep-mode when note in use helps to cut energy cost upto 40%.
• By car-pooling, using public transport or covering small distances on foot, one person can prevent discharge of about 62.5 pounds of Carbon Monoxide into the air in a year.
• Always remember the three “R”s - for Sustainable Development.

Reduce, Recycle and Resue!

*BEE Label:  Whether you are buying a refrigerator, air-conditioner or tubelight, follow on simple directive - follow the stars!  They guarantee a system to rate the refrigerator, air-conditioner & tubelight on energy efficiency - the most energy efficient appliances have 5 stars and the least have 1 star.  Make an informed choice.  Insist on the BEE label and cut down on your electricity bill.

Save Energy the Easy Way!

• Switch-off lights when not required.

• Use CFL instead of conventional bulbs.

• Use electroic chokes in place of ordinary chokes in tubelights.

• Use a table lamp for reading.

• Keep lamps and light fixtures dust free.

• Wash full loads on your washing machine.

• You have the power to save lives.
• Giving blood does not cause weakness.
• A Blood Bank is only a link between the donor and the patient …, the more it gets the more it can give.
• If only 1% of the people donate blood there would be enough for all.
• Blood cannot be stored for too long. Therefore there is a need for blood donation all the time.
• Testing and preparing blood for issue takes time.
• Don’t wait for a call - walk in and do your bit and save upto 4 lives.
• Donating blood is safe and simple and takes about 5 time of an average telephone call!.

After Blood Donation

• Drink plenty of fluids.
• No extra diet is required to replenish the blood lost during donation.
• The blood donor should take rest for 10-15 minutes after blood donation. The rest period allows the body to adjust to the loss of blood in the system and for the blood transfusion service to insure the bleeding has stopped before the donor leaves the donation area.
• Do not pull heavy object by the donating hand for 24 hours.
• Do not smoke for 1 hour. Cigarette smoking may cause you light headed.
• Do not drink alcohol till next meal after donation. This time allows the body to adjust to the lower level of red cells - the oxygen carries in the blood system.
• You can drive vehicle after half an hour of blood donation.
• You should not do strenuous exercise for 24 hours.
• If you are a civilian pilot, you should not fly aircraft for 3 days.
• If you are a military pilot, you should not fly aircraft for 5 days.
• If rebleeding does occur, the donor should press down firmly on the area for about 5 minutes and raise the hand above the level of heart and apply a clean dressing when the bleeding stops.
• In case of any other discomfort or problem please contact the blood bank.

Frequently Asked Questions (F.A.Qs)

• Why should I donate blood?
  1. Because some patients need it.
  2. Because you wont loose anything.
  3. Because you are the only source of this precious fluid.
  4. Because you are healthy.
  5. Because you care for others.
  6. Because there is acute shortage of blood.
• Who can give blood?
  Any one who is in good health, age between 18 and up to there 60 birthdays can donate blood. Donors should weigh a minimum of 45 kg and must not be in risk category of AIDS, and other diseases transmissible by blood. Blood donors should have Hb% minimum 12.5m%.
  
• How much blood is taken?
  Depending on body weight 350 MLs to 450 MLs of blood is taken from a blood donor at a time. The blood flows by gravity into a collection bag, which may be on rocking device to ensure the blood is mixed with an anticoagulant to prevent the blood clotting.
• What are the collection bags like?
  Bags are made of a special plastic and three main types of bags are used.Generally used is a triple pack, which consist of three separate bags. After collection the blood is processed into three different components, and can be transfused into three patients. This way three patient can be benefitted from one unit of blood.
• How long does blood donation take?
  The donation only takes about 5-7 minutes but you need to allow approximately one hour every three months (or approximately every 2200 hours!) to give someone else another chance of life.
  
• Why do some donors bleed faster or slower?
  The donor has a larger vein. The donor may have been exercising ex. Walking prior to donating. Nevous tension may sometimes cause a donor to bleed slower.
  
• How long does to take the body to replace the blood?
  It takes the body 24-48 hours to replace the plasma portion, which is about 80% water and 3-4 weeks to replace the red cells. Donors are encouraged to drink plenty of non-alcoholic fluids before and after donation.
  
• How often can blood be given?
  One person can donate blood after every 12 weeks.
  
• Should you eat before giving blood?
  Yes eat a substantial meal not less than 1 hour and not more than four hours before donating. Also drink plenty of caffeine-free water-based fluids before and after donating.
  
• Why should a donor rest after giving blood?
  The rest period allows the body to adjust to the loss of blood in the system and for the blood transfusion service to ensure the bleeding has stopped before the donor leaves the donation area.
  
• Why are so many questions asked about recent medical history etc.
  The blood bank cares about 2 groups of people - recipients of blood and the donors. The questions are asked to insure donors will not suffer any ill effects from giving blood and to ensure the safety of the blood for recipients. (If donors place themselves in recipient’s shoes, it would be obvious why do blood bank to be ever vigiliant).
  
• Can donors get AIDS from giving Blood?
  DEFINITELY NOT! The needles are new, sterile and used only once. There is no possibility of donors getting AIDS or other virus by giving blood.
  
• What tests are done on the blood after is had been donated?
  Every Donation is checked in the Virus Serology Laboratory for Hepatitis, Core anti-body, Syphilis and AIDS virus anti-body and Malaria.
  
• What are blood group?
  Blood groups are inherited from both parents just like height, eye color etc. The group is divided into 2 parts, the ABO part (with A, B, O or AB) and the Rhesus part. The Rhesus part gives us the ‘positive’ or ‘negetive’.
  
• What is the rarest blood group?
  All blood is rare if a patient needs some and the Blood Bank does not have enough in stock!.
  
• Is one group needed more than another?
  Every group is needed. If a donor has a common group it means there will be more patients needing that group. Of course, if a patient has a rare group then it is harder to find someone to match.

1. For Manufactures:
   1. The manufacturer, sale or use of firecrackers generation noise level exceeding 125 db (AI) or 145 db (C) pK at 4 meters distance from the point of bursting shall be Prohibited.
   2. For individual firecrackers constituting the series (joined fire-crackers), the above mentioned limit would be reduced by 5 log 10 (N) dB, where N-number of crackers joined together.
   3. Every Manufacturer shall on the box of each fire-cracker mention details of its chemical contents and that it satisfies the requirement as laid down by Department of Explosive. In case of a failure on the part of manufacturer to mention the details or in cases where the contents of the box do not match the chemical formulae as stated on the box, the manufacturer may be held liable.
2. There shall be a complete ban on bursting sound emitting firecrackers between 10.00 p.m. and 6.00 a.m.
3. The crackers shall not be used at any time in Silence Zones as defined by the Ministry of Environment & Forest. Silence Zone has been defnied as:
   “Silence Zone is an area comprising not less than, 100 meters around Hospitals, Education Institutions, Courts, Religious Places or any other area which is declared as such by the Competent Authority”.
4. The noise level at the boundary of the public place, where loudspeakers or public address system or any other source is being used shall not exceed 10 dB(A) above the ambient noise standards for the area or 75 dB (A) which is lower.
5. No one shall beat a drum or tom-tom or blow a trumpet or beat or sound any instrument or use any sound amplifier at night (between 10.00 pm and 6.00 am) expect in public emergencies.
6. The peripheral noise level of privately owned sound system should not exceed by more than 5 dB (A) than the ambient air quality standard specified for the area in which it is used, at the boundary of the private place.
7. No horns shall be allowed to be used at night (between 10.00 pm and 6.00 am) in residential area except in exceptional circumstances.

After the orders of Hon’ble Supreme Court various State Administration has formed committes and issued orders along with the above mentioned decision:

• The Education Resource Centers as well as the Management/Principals if school in the State shall take appropriate steps to educate students about the il-Effects of air & noise pollution and apprise them of the above directions. The Committees, further requests the general public to take the following precautions:
  • Always light firecrackers in an open ground.
  • Keep a safe distance and don’t bend over the fire crackers while lighting them.
  • Always ensure the presence of elders.
  • Never wear loose or synthetic clothes.
  • Wear proper footwear.
  • Make sure you buy firecrackers from Government approved shops only.
  • As far as possible avoid bursting crackers, which cause a lot of noise and environment pollution.

Do you think any of the Government in India has taken this seriously?

What is it?

• It is tax on the transaction of providing a service for a consideration. Presently, it is collected on “100″ services.

Who pays it?

• Normally it is to be paid by the service provider. However in certain cases the responsibility is on the service, e.g., service provided by a goods transport agency for transport of goods by road; sponsorship receiver providing service to sponsor; or where the service provider is located outside India.

• Small service providers are exempt. This category covers any service provider whose turnover was less than Rs.8 lakh in previous year. Tax is payable by such person at normal rate on turnover beyond Rs.8 lakh in this year. To arrive at this amount, turnover of taxable services alone is to be taken.

Tax rate and value of service for computing tax liability?

• Service tax rate is 12% in addition; “education cess” @ 2% and “secondary and higher education cess” @ 1% is collected in service tax amount. Therefore, total tax rate comes to 12.36% (i.e 12%+3% of 12%).

• The value for computing tax is the gross amount charged for a service.

Registration of tax payer?

• Every taxpayer is required to take registration with the Department. Small service providers would take registration on crossing a turnover of Rs. 7 lakh.

• Application for registration, in “form ST-1″ is to be filed with the local central Excise and Service Tax office.

• Registration is granted within seven days of filling of application.

Records and invoices

• Records, including computerized records, maintained by taxpayer, in compliance of any other law are acceptable.

• Service provider would issue invoice/challan/bill within 14 days from providing the service. However, if payment towards service is received in advance the invoice will be issued within 14 days from receipt of such advance.

• The invoice should be serially numbered and it should contain detail of service provider, receiver of service and the service provided.

Manner of payment

• Individuals, proprietorship or partnership concerns are required to pay this tax on quarterly basis. All other taxpayers are required to pay it on monthly basis.

• Tax is to be paid on the value of service received during the month/quarter.

• Tax for a month/quarter has to be deposited by the 5th (6th in case of electronic payment) of the next month if march/quarter ending March, it is required to be deposited by the 31ST March.

• It is to be paid on self assessment basis by the taxpayer.

• It could be deposited in any of the designated banks through a simple challan. The list of designated banks is available at http://pccacbec.nic.in/.

Input stage CENVAT Credit

• A service provider requires certain goods and services as inputs for providing service to his customer, these inputs may have suffered central excise duty or service tax, the credit of which can be taken by the service provider.

• This credit is referred to as CENVET credit and it can be utilized by taxpayer for payment of tax on fulfillment of certain conditions.

• CENVAT credit id not admissible on goods and services used for providing tax free services.

Availability of forms

• All forms and challan for payment of tax could be downloads from the website of department, www.cbec.gov.in.

• These forms could also be obtained from the office of commissioner of service Tax/Central Excise.

Can service tax be paid electronically?

• Yes, it can be paid electronically through the designated banks providing this facility.

• The list of such banks along worth detailed information on e-payment is available on www.cbec.gov.in and http://pccacbec.nic.in/.

Mandatory e-payment of service tax for certain taxpayers?

• Any taxpayer who has paid service tax of rupees fifty lakh or above in the preceding year of has already paid service tax of rupees fifty lakh in the current year is required to pay service tax mandatory through internet banking.

Return

• Return is to be filed twice in a year by everyday taxpayer. For the period from April to September, return has to be filed by the 25th of October and for the period from October to March; it has to be filed by the 25th of April. It is to be filled in form “ST-3″.

Delay in Deposit & Filing

• Do not delay in depositing tax and filing return, because:

  • Delay in depositing fax attracts interest @ 13% per annum in addition; it also attracts a penalty @ Rs.200 per day of delay or 2% per month of the tax liability. Which ever is higher. This penalty could be up to the amount of service tax payable.

  • Delay in filing of return attracts late fee, which could extend up to Rs.2000.

Services presently Taxable:

CENTRAL BOARD OF EXCISE & CUSTOMS

For more information visit our websites at www.cbec.gov.in, www.servicetax.gov.in

Plastic carry bags have following detrimental effects:

• Clogging of water and sewerage drains;
• Interference with system of water recharge due to impermeable surface of plastic;
• Diseases due to plastic surface providing breeding ground for pathogenic micro organism;
• Destruction of aesthetic visual values;
• Transfer of toxicity to food stuffs when carried in coloured bags;
• Air Pollution during the process of burning/recycling of plastic;
• Threat to health of animals who may eat the plastic along with other material;
• Transfer of toxicity to various soil layers.

This is an appeal to people not to use plastic carry bags
of thickness less than 30 microns and size less than 8″x12″
and co-operate in maintaining healthy and clean environment
for our young generation and generations to come.

PERSONAL INCOME TAX

10% surcharge on Income above Rs. 10,00,000 & above. Education cess 3% on (Tax + Surcharge).

HIGHLIGHTS OF BUDGET

1. No change in personal or corporate rate of income tax.
2. One-by-six scheme abolished.
3. MAT raised from 7.5 per cent to 10 per cent.
4. STT raised by 25 per cent.
5. Section 80C to cover fixed deposits of 5 years and more with a scheduled bank.
6. Section 80-IA benefit extended till 31-03-2010 for power sector.
7. Changes in section 54EC to restrict it to two institutions, section 10(23G) and 54ED withdrawn.
8. PAN to be made complusory for some more transactions.
9. Value of fringe benefit on tour and travel to be taken as 5 per cent instead of 20 per cent. For hotel boarding and lodging similar reduction is there is some cases. Expenses on brand ambassadors and celebrity endorsements excluded; only a contribution to approved superannuation fund by employer, in excess of Rs. 1 lakh per employee, will attract FBT.

DEDUCTION

• Under Section 80C & 80CC: Deduction upto Rs. One lakh shall be allowed in respect of payment towards Life Insurance Premium, Contribution towards P.F., P.P.F., N.S.C., expenditure on Education of children, Repayment of housing loan & investment in eligible issue of capital & fixed deposits of 5 year & more with a scheduled bank.

• Under Section 80D: Mediclaim insurance upto Rs. 10,000.

• Under Section 80G: General Deduction is 50% of amount Donated to approved institutions.

DEPRECIATION

The general rate of depreciation on plant & machinery is reduced to 15% from 25%, for furniture and fittings to 10% from 15%, for motor cars to 15% from 20%, for motor buses and lorries to 30% from 40%, rubber moulds to 30% from 40% and ships to 20% from 25%. The rate of initial depreciation is increased to 20%.

FRINGE BENEFITS TAX ON COMPAIES (FBT)

• Individual, HUF, Charitable institutions and Trusts are exempted.

• Expenses on advertising have been exempted from FBT.

• 20% chargeable on entertainment, publicity, sales promotion, hotel, boarding and lodging, use of telephone and mobiles, Repair, running and maintenance of vehicles.

• 5% chargeable on tour, travel & hospitality.

• 50% chargeable on Festive celebrations, Gifts, use of club facilities, conference, use of health club, sports and similar facilities and scholarship to the children of employees.

CASH WITHDRAWALS TAX

SERVICE TAX

Service tax rate raised from 12% plus education cess 3%.  Small service provides whose gross annual turnover is less than Rs. 8 lacs are exempt from service tax. Few more services are come under the list service tax list.