Query- Service Tax

Dear SRRF members,

We have received a new query under Service Tax from Human Development Society

”Are NGOs registered under Societies Registration Act’ 1860 required to charge service Tax?’’

Looking forward to your response.

With warm regards,

Tanvi

____________________________________
Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
Tele/Fax: +91-11-25821088, 25817157, 25722044
e-mail: socio-research@sma.net.in

Posted in FCRA, TAX, LEGAL | 6 Comments

Query- Income Tax- Sec 12A certificate

Dear SRRF members,

We have received a new query under Income Tax from Mr. Pushkar Gupta

”An educational Society was registered under Society Act. for carrying the various educational university courses.

It has a gross receipts (fee from student) less than Rs 1 Crore. Whether society can enjoy the benefit of Sec 10(23C) (iiiad) of income Tax Act without applying for Sec 12A certificate registration?

And whether it is mandatory for filling of Income Tax return by virtue of sec 10(23C)(iiiad) or it has to comply the sec 139(4C)?”

Looking forward to your response.

With warm regards,
Tanvi

____________________________________
Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
Tele/Fax: +91-11-25821088, 25817157, 25722044
e-mail: socio-research@sma.net.in

 

Posted in FCRA, TAX, LEGAL | 1 Comment

Query- Is TDS applicable on fund transfer?

Dear SRRF members,

We have received a new query under Income Tax from Mr. Subodh Ram’ CFO- BRLPS

Bihar Rural livelihoods promotion society (BRLPS) is World Bank aided project implemented by Govt Of Bihar . Recently BRLPS has got fund from National Institute of Rural Development Hyderabad on behalf of MORD ( Ministry of Rural Development ) for transfer the fund to another NGO(ASA) who is implementing agency for Mahila Kisan Shasktikaran Pariyojana for NIRD . BRLPS is working as fund routing agency for ASA with due verification of terms and conditions issued by MORD. ASA has made contract with BRLPS. Transferred fund is part of grant in aid from Central Government.

Pl suggest us whether TDS will be applicable on fund transfer to ASA from BRLPS?

Looking forward to your response.

With warm regards,
Tanvi

____________________________________

Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
Tele/Fax: +91-11-25821088, 25817157, 25722044
e-mail: socio-research@sma.net.in

Posted in FCRA, TAX, LEGAL | 6 Comments

Query- Financial transactions to the Donor Agency Project Officer in India

Dear SRRF members,

We have received a new query under FCRA from P.Mallikarjuna Reddy’MAHITA- Hyderabad

• One of our Europe based donor agency has appointed project officer in

Hyderabad to monitor their projects in South India. Since the person doesn’t

have FCRA, the particular donor agency has requested MAHITA that they will send

the project amount to our organization account and in turn we have to take care

of the Project Officer’s salary, travel, Capacity Building workshops of their

donor agency partners and other administrative expenses as per the sanctioned

amount. The Donor Agency has agreement with the Project Officer directly and the

money is coming to our Bank Account. Mahita is working with the donor agency for

a long time and they are one of our primary donor agency.

• Based on the monthly expenditure statement submitted by the Person, we are

incurring his expenditure (Salary, travel, administration) through Cheque and we

are also deducting Professional Tax and TDS from his salary. The bills and other

expenditure incurred in his name and he is submitting every month to our

organization.

• We have an agreement with him in regarding to the maintenance of accounts,

maintenance of all vouchers and systems as per the sanctioned budget with the

particular donor agency.

 

In the recent time, one external financial person has raised objection that,

since the agreement is directly with the individual person vis-à-vis the donor

agency and our organization can’t facilitate this kind of financial process and

suggested us to take appropriate guidance in this issue.

 

In this regard, we would be thankful if you could inform us, whether we can

continue with this process or NOT? If this is not a good practice as per the

law, what would be the alternative, as neither the donor agency nor their

appointed Project officer doesn’t have FCRA account in India.

 

Thanking you,

P.Mallikarjuna Reddy

Finance Coordinator

Mahita

Hyderabad

____________________________________
Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
Tele/Fax: +91-11-25821088, 25817157, 25722044
e-mail: socio-research@sma.net.in

Posted in FCRA, TAX, LEGAL | 6 Comments

Query- FCRA ”May we request you to help us to guide submission of application for registration of FCRA?”

Dear SRRF members,

We have received a new query under FCRA from Mr. S.P Ghosh’ President, CCDS, Bankura

”May we request you to help us to guide submission of application for registration of FCRA?”

Looking forward to your response.

With warm regards,
Tanvi

____________________________________

Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
Tele/Fax: +91-11-25821088, 25817157, 25722044
e-mail: socio-research@sma.net.in

Posted in FCRA, TAX, LEGAL | 1 Comment

Tobacco kills- An Indian Perspective

There are estimated 275 million tobacco users in India, about 120 million of them are smokers (accounting for 10% of the world’s smoking population) and 163 million use smokeless tobacco. It is estimated that 2,500 Indians die every day and 1 million Indians die every year from tobacco-related diseases. If current trends continue tobacco will account for 13% of all deaths in India by 2020.

Another survey of 12000 school-going children between the age of 13-15 undertaken by Tobacco Intervention Initiative (an initiative of Indian Dental Association) revealed that more than one out of 5 children use tobacco in one form or other, 14.6 % use the smokeless variety and 8.3 % smoke it. 2 out of 10 boys and 1 in 10 girls use tobacco. More than 50 % of city youth in the age group of 15- 22 years are tobacco users. 60 % of tobacco users are students. It was found that 98 % of tobacco users are from nuclear families. Reason being curiosity and peer pressure are responsible for getting them hooked to tobacco. Almost 40 % of the youth get back into the habit of smoking after unsuccessful cessation attempts.

Perhaps there is a need for various NGOs to consider getting involved in this very important activity. Bloomberg Philanthropy has initiated a US$ 375 million initiative to curbing tobacco epidemic in low and middle income countries.

________________________________
Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
Tele/Fax: +91-11-25821088, 25817157, 25722044
e-mail: socio-research@sma.net.in
 

Posted in Health | 2 Comments

Tobacco kills- An International Perspective

The numbers of tobacco-related deaths have tripled in the past decade to almost 50 million people worldwide. 1 person dies every six seconds from tobacco use or exposure – and warns that, if current trends continue, 1 billion people will die this year. Tobacco is responsible for more than 15% of all male deaths and 7% of female deaths.

In China, tobacco is already the number one killer causes 1.2 million deaths each year and the figure are expected to almost triple by 2030. After China, the largest proportion of male deaths due to tobacco is responsible for 38% deaths in Turkey and 53% in Kazakhstan.

Tobacco related illness remain the biggest killer of women in the United States (23 %).

The tobacco industry is stepping up its fight against anti-tobacco policies – for example, by launching legal challenges in an attempt stop the introduction of plain packaging, legislation banning smoking in public places, and advertising bans and health warnings on packets. The World Health Organisation says tobacco is linked to cancer, heart disease, diabetes and chronic respiratory diseases, accounting for more than 63 % of deaths worldwide.

A moment’s pleasure may lead to a lifelong regret and a painful death! Time to Stop and think…..

 

 

 

 

 

________________________________
Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
Tele/Fax: +91-11-25821088, 25817157, 25722044
e-mail: socio-research@sma.net.in

Posted in Health | Comments Off on Tobacco kills- An International Perspective

Query- FC Money

Dear Friends,

I have a problem on hand from one of the partners and the problem goes like this:

1.       Donor gave Rs. 20000/- in cash during the visit to the partner. The money was not put in the FC account and was spent towards the medical costs

2.       Later transferred Rs. 110000/- to the designated bank account.

3.       A separate agreement was sent to the partner showing this as “Cost for Treatment”

4.       Now the donor wants a receipt for Rs. 130000/-

 

My point is:

1.       How do we treat this is FC books

2.       What will be reflected in FC-6 to be filed this year

 

Please respond.

 

Thanks and regards,

______________________
B V Soma Sastry
Centre for World Solidarity
12-13-438, Street No. 1, Tarnaka
Secunderabad 500 017
Andhra Pradesh
www.cwsy.org

Posted in FCRA, TAX, LEGAL | 5 Comments

Query- Can an Indian NGO open a branch office in USA ?

Dear SRRF Dialogue members,

We have received a set of queries from ‘Priyamvada Singh’

Q.1. If a registered NGO in India plans to set up a branch office/chapter in USA

(Mainly to mobilize resources/support for its India based social development

programme operations), what all salutary requirements are there to fulfill?


Q.2. Is it a necessary condition for such NGO (registered in India, having FCRA

And 80 G registrations) to get registered as a non-profit organization in USA

first and then under ‘501(c),’ for mobilising funds from US (providing tax

exemption to its donors from paying federal income tax)?

 

Looking forward to your response.

Best regards,
Tanvi Dogra
SRRF Dialogue, Coordinator

Posted in FCRA, TAX, LEGAL | 4 Comments

Marginalised sections benefiting from NREGS

NREGS, a rural workfare program, is one of India’s largest anti-poverty programs.

Going by the statistics available on work activities generated through NREGS has major findings:

  • OBCs were the single largest social group participating in NREGS in Andhra Pradesh (52.3%) and Rajasthan (41.9%)
  • STs were the single largest social group participating in Madhya Pradesh with 40.5 %
  • SC participation was about 25% in all three states
  • In the villages surveyed in AP, MP and Rajasthan, participation from General Category participation was less than 10 %

These findings have emerged during the NSSO’s survey of 82,108 people from 17,853 households drawn from 900 villages from three better performing states.

________________________________
Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
Tele/Fax: +91-11-25821088, 25817157, 25722044
e-mail: socio-research@sma.net.in

Posted in Social Governance | Comments Off on Marginalised sections benefiting from NREGS