Dear colleague a must watch for all doctors,please take care of your self, you are valuable asset to society and your family.Do watch and share it all doctor friends.
Wednesday 30 March 2016
Monday 28 March 2016
New Bio-Medical Waste Management Rules Notified
New Bio-Medical Waste Management Rules Notified
"The new bio-medical waste management rules will change the way country used to manage this waste earlier. Under the new regime, the coverage has increased and also provides for pre-treatment of lab waste, blood samples, etc. It mandates bar code system for proper control. It has simplified categorisation and authorisation.Thus, it will make a big difference to clean India Mission",Union Minister of State (IC) Environment, Forest & Climate Change, ShriPrakashJavadekar, said here today, while releasing the new Bio-medical Waste Management Rules, 2016.
The major salient features of BMW Management Rules, 2016 include the following:-
(a) The ambit of the rules has been expanded to include vaccination camps, blood donation camps, surgical camps or any other healthcare activity;
(b) Phase-out the use of chlorinated plastic bags, gloves and blood bags within two years;
(c) Pre-treatment of the laboratory waste, microbiological waste, blood samples and blood bags through disinfection orsterilisation on-site in the manner as prescribed by WHOor NACO;
(d) Provide training to all its health care workers and immunise all health workers regularly;
(e) Establish a Bar-Code System for bags or containers containing bio-medical waste for disposal;
(f) Report major accidents;
(g) Existing incinerators to achieve the standards for retention time in secondary chamber and Dioxin and Furans within two years;
(h) Bio-medical waste has been classified in to 4 categories instead 10 to improve the segregation of waste at source;
(i) Procedure to get authorisation simplified. Automatic authorisation for bedded hospitals. The validity of authorization synchronised with validity of consent orders for Bedded HCFs. One time Authorisation for Non-bedded HCFs;
(j) The new rules prescribe more stringent standards for incinerator to reduce the emission of pollutants in environment;
(k) Inclusion of emissions limits for Dioxin and furans;
(l) State Government to provide land for setting up common bio-medical waste treatment and disposal facility;
(m) No occupier shall establish on-site treatment and disposal facility, if a service of `common bio-medical waste treatment facility is available at a distance of seventy-five kilometer.
(n) Operator of a common bio-medical waste treatment and disposal facility to ensure the timely collection of bio-medical waste from the HCFs and assist the HCFs in conduct of training
Bio-medical waste
i. Biomedical waste comprises human & animal anatomical waste, treatment apparatus likeneedles, syringes and other materials used in health care facilities in the process of treatment and research. This waste is generated during diagnosis, treatment or immunisation in hospitals, nursing homes, pathological laboratories, blood bank, etc. Total bio-medical waste generation in the country is 484 TPD from 1,68,869 healthcare facilities (HCF), out of which 447 TPD is treated.
Proper Bio-medical waste management
ii. Scientific disposal of Biomedical Waste through segregation, collection and treatment in an environmentally sound manner minimises the adverse impact on health workers and on the environment. The hospitals are required to put in place the mechanisms for effective disposal either directly or through common biomedical waste treatment and disposal facilities. The hospitals servicing 1000 patients or more per month are required to obtain authorisation and segregate biomedical waste in to 10 categories, pack five colour backs for disposal. There are 198 common bio-medical waste treatment facilities (CBMWF) are in operation and 28 are under construction. 21,870 HCFs have their own treatment facilities and 1,31,837 HCFs are using the CBMWFs.
Problems of unscientific Bio-medical waste disposal
iii. The quantum of waste generated in India is estimated to be 1-2 kg per bed per day in a hospital and 600 gm per day per bed in a clinic. 85% of the hospital waste is non-hazardous, 15% is infectious/hazardous. Mixing of hazardous results in to contamination and makes the entire waste hazardous. Hence there is necessity to segregate and treat. Improper disposal increases risk of infection; encourages recycling of prohibited disposables and disposed drugs; and develops resistant microorganisms
Consultation process for new Bio-medical Waste ManagementRules, 2016
iv. The draft Bio-medical Waste Rules were published in June, 2015 inviting public objections and suggestions. Stakeholders consultation meets were organized in New Delhi, Mumbai and Kolkata.Consultative meetings with relevant Central Ministries, State Governments, State Pollution Control Boards and major Hospitals were also held. The suggestions / objections (about 50) received were examined by the Working Group in Ministry. Based on the recommendations of the Working Group, the Ministry has published the Bio- medical Waste Management Rules, 2016.
Thursday 17 March 2016
PHYSIOTHERAPISTS CANNOT WRITE Dr BEFORE THEIR NAME
IMA WHITE PAPER
PHYSIOTHERAPISTS CANNOT WRITE Dr BEFORE THEIR NAME
Dr K K Aggarwal
The Rehabilitation Council of India Act, 1994 (hereinafter referred to as “RCI Act) is enacted to provide for the constitution of the Rehabilitation Council of India for regulating the training of rehabilitation professions and the maintenance of a Central Rehabilitation Register and for matters connected therewith or incidental thereto.
According to Section 2(i) (n) (xvii) of RCI Act, the term physiotherapist means a Rehabilitation professional. Thus, the physiotherapists in India are regulated by the provisions of RCI Act and its Rules and Regulations and not by any other act or law in India.
According to Section 13(2) of RCI Act mandates that no person other than a rehabilitation professional who possess a recognized rehabilitation qualification and enrolled in the register shall practice as a rehabilitation professional anywhere in India. Thus for a physiotherapist to carry out his occupation as physiotherapist, it is mandatory that the physiotherapist should possess a recognised qualification as per the RCI Act and should also be registered as per the provisions of RCI Act registration with the Rehabilitation Council of India, or else as per section 13(3) the said physiotherapist without registration with Rehabilitation Council of India shall be punished with imprisonment for a term which may extent to one year or with fine which may extent to Rs.1,000/- or with both.
Thus, the physiotherapists are rehabilitation professionals who are registered with the Rehabilitation Council of India.
The Hon’ble Supreme Court of Indiain the matter titled as “Poonam Verma versus Ashwin Patel, CA No. 8856/1994 dated 10.05.1996 has held that:
“A person who does not have knowledge of a particular System of Medicine but practices in that System is a Quack and a mere pretender to medical knowledge or skill, or to put it differently, a Charlatan.”
In view of the above landmark judgment, it is stated that the person who possesses recognized qualification / knowledge of a particular system of medicine is only authorized to practice in that particular system of medicine. If a person practices in any other system of medicine of which he does not possesses recognized qualification / knowledge, then that person would be considered as a quack i.e. a mere pretender to medical knowledge or skill, or a charlatan.
There are majorly three (3) systems of medicines in India i.e. (1) allopathic or modern system of medicine, (2) Ayurvedic, Siddha or Unani Tibb system of medicine and (3) Homeopathic system of medicine. Different Central and state legislations, laws and acts have enacted for all the three system of medicine. It is pertinent to mention herein that all the three system of medicines do not allow cross pathy i.e. a person who has obtained a recognized qualification / knowledge of a particular system of medicine is only authorized to practice that particular system of medicine and not the other. Further, penal actions are also there if a person practices some other system of medicine of which he has not obtained a recognized qualification.
The persons who have recognised qualification as per the Indian Medical Council Act, 1956 and who are registered with the Indian Medical Council or State Medical Council as per the Indian Medical Council Act, 1956 are the persons who are allowed to practice modern system of medicine as per the Indian Medical Council Act, 1956.
Similarly, the persons who have recognised qualification as per the Indian Medicine Central Council Act, 1970 and who are registered with the Indian Medicine Central Council or the respective State Medicine Councils are the persons who are allowed to practice the medicine system of Ayurveda, Sidha or Unani.
Also, the persons who have recognised qualification as per the Homeopathy Central Council Act and who are registered with the Homeopathy Central Council or the respective State Councils are the persons who are allowed to practice the medicine system of Homeopathy.
Accordingly, only the persons practicing modern system of medicine or AYUSH are allowed to use “Dr.” before their name as they are the only persons who are termed as Doctors.
In view of the above, it is stated that the physiotherapist is not allowed to practice medicine and / or to prescribe drugs especially the Scheduled Drugs as mentioned in the Drugs and Cosmetics Act on their own as they do not possess recognised qualification as mentioned in Indian Medical Council Act, 1956, Indian Medicine Central Council Act and Homeopathy Medicine Central Council Act. Also, they cannot claim themselves to be a specialist medical practitioner and by prefixing the word "Dr" with their name in their prescription. If the physiotherapists is doing the same then he is creating an impression on his patient that he is a medical consultant which is an offence in the eyes of law and the said person is a quack as stated by the Hon’ble Supreme Court.
The Hon’ble Supreme Court in the matter titled as “Dr. Mukhtiar Chand versus The State of Punjab, 1998 (7) SCC 579,” has held that:
“Section 15(2)(b) of the 1956 Act prohibit all persons from practising modern scientific medicine in all its branches in any State except a medial practitioner enrolled on a State Medical Register. There are two types of registration as far as the State Medical Register is concerned. The first is under Section 25, provisional registration for the the purposes of training in the approved institution and the second is registration under Section 15(1). The third category of registration is in the "Indian Medical Register" which the Council is enjoined to maintain under Section 21 for which recognised medical qualification is a prerequisite. The privileges of persons who are enrolled on the Indian Medical Register are mentioned in Section 27 and include the right to practise as a medical practitioner in any part of India. "State Medical Register" in contradistinction to "Indian Medical Register", is maintained by the State Medical Council which is not constituted under the 1956 Act but is constituted under any law for the time being in force in any State; so also a State Medical Register is maintained not under the 1956 Act but under any law for the time being in force in any State regulating the registration of practitioners of medicine. It is thus possible that in any State, the law relating to registration of practitioners of modern scientific medicine may enable a person to be enrolled on the basis of the qualifications other than the "recognised medical qualification" which is a prerequisite only for being enrolled on the Indian Medical Register but not for registration in a State Medical Register. Even under the 1956 Act, "recognised medical qualification" is sufficient for that purpore. That does not mean that it is indispensably essential. Persons holding "recognised medical qualification" cannot be denied registration in any State Medical Register, But the same cannot be insisted upon for registration in a State Medical Register. However, a person registered in a State Medical Register cannot be enrolled on the Indian Medical Register unless he possesses "recognised medical qualification." This follows from a combined reading of Sections 15(1), 21(1) and 23. So by virtue of such qualifications as prescribed in a State Act and on being registered in a State Medical Register, a person will be entitled to practise allopathic medicine under Section 15(2)(b) of the 1956 Act.”
Further, vide order dated 25.01.2001, the Medical Council of India in the complaint case against Dr. Mahavir Singh has held that:
“I am directed to state that for the purposes of practicing Allopathy System of Medicine i.e. Modern Scientific System of Medicine, a person apart from fulfilling other requirements under the provisions of the Indian Medical Council Act, 1956, must possess a recognized medical qualification and be registered on the State Medical Register : Indian Medical Register under the provisions of the IMC Act, 1956. Since BAMS is not a recognized medical qualification under any of the schedules to the IMC Act, 1956, a person possessing that qualification cannot be permitted to practice Allopathy System of Medicine. Further, a person possessing only BAMS and not any recognized medical qualification under the provisions of the IMC Act, 1956, is not entitled to be registered on the State Medical Register : Indian Medical Register under the provisions of the said Act.
It is further stated that the Board of A & U System of Medicines is not the competent body to issue any certificate or authorize any person to practice in Modern Scientific System of Medicine.”
Also, vide order dated 25.11.2003 bearing No. R. 14015/25/96-U&H(R)(Pt.), the Ministry of Health and Family Welfare, Government of India has stated that:
“The matter regarding grant of recognition to the various streams of alternative medicine including electropathy / elctrohomeopathy, has been under consideration of the Govt. in this process Govt. has considered the orders dated 18.11.98 of the Hon’ble High Court of Delhi in CWP No.4015/96 & OM No.8468/97 has inter-alia directed the Central/State Govts. to consider making legislation to grant of licenses to existing and new institutes etc. to control & regulate the various ‘unrecognized’ streams of alternative medicines and also give adequate publicity through media informing public about the ‘Respondents’ and similar other institutes being recognized by the Govt. & affiliated with any of the Councils.
Government constituted a ‘Standing Committee of Experts’ under the Chairmanship of Director General, Indian Council of Medical Research and members were drawn from various fields of medicine to consider & give its recommendations to the Government, on the efficacy/merits of various streams of alternative medicine and also examine feasibility of making legislation as suggested by the Hon’ble Court.
The Committee developed essential & desirable criteria for grant of recognition to a new stream of medicine and analysed the different streams of ‘Alternative medicine viz.Ayurveda, Siddha, Unani, Homeopathy, Yoga & Naturopathy, Electropathy/Electro Homeopathy, Acupuncture, magnetotherapy, Reiki, Reflexology, Urine Therapy/Autourine Therapy, Hypnotherapy, Aroma Therapy, colour Therapy, Pranic Healing, Gems & Stone Therapy and music Therapy.
The Committee did not recommend recognition to any of these alternative medicines except the already recognized traditional systems of medicines, viz Ayurveda, Siddha, Unani, Homeopathy and Yoga & Naturopathy which were found to fulfill the essential & desirable criteria developed by the Committee for recognition of a system of medicine. The Committee has, however, recommended that certain practices as Acupuncture and Hypnotherapy which qualified as modes of therapy, could be allowed to be practised by registered practitioners or appropriately trained personnel. The Committee further suggested that all those systems of Medicine not recognized as separate Systems should not be allowed to continue full time Bachelor and Master’s degree courses and the term “Doctor” should be used only by practitioners of Systems of medicine recognized by the Government of India. Those considered as mode of therapy can be conducted as certificate courses for registered medical practitioners whether modern medicine of India Systems of Medicine and Homeopathy.
After carefully examining the various recommendations of the Committee, the Government accepted these recommendations of the Committee. Accordingly, it is requested that the State/UT Govt. may give wide publicity to the decision of the Govt. They may also ensure that institutions under the State/UT do not grant any degree/diploma in the stream of medicine which have not been recommended for recognition and the term ‘Doctors” is used by practitioners of recognized systems of medicine.”
The above mentioned landmark judgment of Hon’ble Supreme Court has been duly followed by the Hon’ble High Court of Patna in the matter titled as “Sri Sarjoo Prasad and Others versus The State of Bihar, 2003 (51) BLJR 686” wherein the Hon’ble High Court of Patna has held that:
“9. From a bare perusal of Section 15(2)(b) it is apparent that unless a person is enrolled on State Medical Register as medical practitioner, he cannot practise medicine, nor he can sign or authenticate any medical certificate or any certificate required by any law to be signed or authenticated by a duly qualified medical' practitioner. Thus, notwithstanding that an Occupational therapist or Physiotherapist holds diploma/degree in Occupational therapy or Physiotherapy granted by the University on the basis of the course of studies prosecuted by him, if he is not enrolled on a State Medical Register, he cannot practise modern medicine. Indeed, medical qualification included in the Schedule of the Indian Medical Council Act only entitles the person to be enrolled on a State Medical Register, but without such enrolment even he cannot practise medicine. It is relevant to mention here that Sub-section (2) of Section 15 of the Indian Medical Council Act was added by Act 24 of 1964 with effect from 16-6-1964. Prior to the amendment there was no such provision that only a person enrolled on 'State Medical Register' can practise modern science medicine.”
Thus, the physiotherapist by claiming to be a medical consultant among the general public by prefixing the word “Dr” with their name and by running a pain and rehabilitation clinic without sufficient registration, are committing the offence of cheating the general public by faking certificate of an association to be that of a statutory body. Also, the said persons have also committed an offence under section 336, 417, 418, 419, 425, 469 read with section 471 of Indian Penal Code. The act of the physiotherapists by running a pain and rehabilitation clinic and treating patients on their own without medical supervision and the required registration with the respective councils is dangerous to the life of the general public.
In view of the above discussions, it is opined that the physiotherapists are not allowed to portray themselves as registered medical practitioners by prefixing the word “Dr” with their name. If any physiotherapists prefixes the word “Dr” with his name, then he shall be treated as quack as mentioned by the Hon’ble Supreme Court and all laws as applicable on any quack shall be also applicable on said physiotherapists who is prefixing “Dr.” With the name and who is portraying as the medical practitioner / medical consultant.
[Wetted by Rahul Gupta, Ira Gupta, Advocates]
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Thursday 3 March 2016
Fifty budget points which may affect the health care in India
Inputs courtasy from IMA email from :Dr KK Aggarwal
1. Ministry Of Health And Family Welfare 32154 (14-15), 34957 (15-16), 39533 (16-17) in crores. Of the total 19.5 lac crores only 38000 odd crores is budgeted for health.
2. A new initiative to ensure that the BPL families are provided with a cooking gas connection, supported by a Government subsidy. This will significantly improve the health of women and those BPL families who suffer adversely from the ill-effects of Chulha cooking like asthma, COPD and cancer
3. Catastrophic health events are the single most important cause of unforeseen out-of-pocket expenditure which pushes lakhs of households below the poverty line every year. Serious illness of family members cause severe stress on the financial circumstances of poor and economically weak families, shaking the foundation of their economic security. In order to help such families, the Government will launch a new health protection scheme which will provide health cover up to Rs. One lakh per family. For senior citizens of age 60 years and above belonging to this category, an additional top-up package up to `30,000 will be provided.
4. Making quality medicines available at affordable prices has been a key challenge. 3,000 Stores under Prime Minister’s Jan Aushadhi Yojana will be opened during 2016-17.
5. About 2.2 lakh new patients of End Stage Renal Disease get added in India every year resulting in additional demand for 3.4 crore dialysis sessions. With approximately 4,950 dialysis centres in India, largely in the private sector and concentrated in the major towns, the demand is only half met. Every dialysis session costs about `2,000 – an annual expenditure of more than `3 lakh. Besides, most families have to undertake frequent trips, often over long distances, to access dialysis services, incurring heavy travel costs and loss of wages. To address this situation, government is starting a ‘National Dialysis Services Programme’. Funds will be made available through PPP mode under the National Health Mission, to provide dialysis services in all district hospitals. To reduce the cost, government will exempt certain parts of dialysis equipment from basic customs duty, excise/CVD and SAD.
6. Women and SC ST health care providers: Scheduled Caste and Scheduled Tribe entrepreneurs are beginning to show great promise in starting and running successful business enterprises. The Prime Minister had given a call for promoting entrepreneurship among SC/ST to become job providers rather than job seekers. Union Cabinet has approved the “Stand Up India Scheme” to promote entrepreneurship among SC/ST and women. ` 500 crore has been provided for this purpose. The Scheme will facilitate at least two such projects per bank branch, one for each category of entrepreneur.
7. Under Pradhan Mantri Kaushal Vikas Yojana (PMKVY), 500 Multi Skill Training Institutes will be set up across the country. 1,700 crore are set aside for these initiatives. Governemt will set up a National Board for Skill Development Certification in partnership with the industry and academia. Pradhan Mantri Kaushal Vikas Yojna will train one crore youth over the next three years. Health care educators and technicians comes under this scheme
8. Together with the capital expenditure of the Railways, the total outlay on roads and railways will be `2,18,000 crore in 2016-17. Better infrastructure will prevent road fatal accidents and better interstate domestic medical tourism and faster medical reach to the emergency centers. The total outlay for infrastructure in BE 2016-17 stands at `2,21,246 crore.
9. Swachh Bharat Mission is India’s biggest drive to improve sanitation and cleanliness, especially in rural India. 9,000 crore has been provided for Swachh Bharat Abhiyan. This will help reduce food and water borne diseases. Alone diarrhoea caused over 3 lac deaths in children 0-5 years
10. The Government is committed to achieve 100% village electrification by 1 st May, 2018. ` 8,500 crore has been provided for Deendayal Upadhayaya Gram Jyoti Yojna and Integrated Power Development Schemes. This will help reduce food borne illnesses with better preservations available
11. To exempt service tax on general insurance services provided under ‘Niramaya’ Health Insurance Scheme launched by National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disability.
12. To discourage consumption of tobacco and tobacco products, the government propose to increase the excise duties on various tobacco products other than beedi by about 10 to 15%.
13. To promote use of refrigerated containers, the government has proposed to reduce the basic custom and excise duty on them to 5% and 6% respectively.
14. A number of assistive devices, rehabilitation aids and other goods for differently abled (Divyang) persons attract Nil basic customs duty. It will now be extended to Braille paper.
15. In order to lessen tax burden on individuals with income not exceeding `5 lakhs, the governemtn has proposed to raise the ceiling of tax rebate under section 87A from `2,000 to `5,000. There are 2 crore tax payers in this category who will get a relief of `3,000 in their tax liability.
16. Doctors who do not have any house of their own and also do not get any house rent allowance from any employer today get a deduction of `24,000 per annum from their income to compensate them for the rent they pay. The government proposes to increase the limit of deduction in respect of rent paid under section 80GG from `24,000 per annum to `60,000 per annum, which should provide relief to those who live in rented houses.
17. Presumptive taxation scheme under section 44AD of the Income Tax Act is available for small and medium enterprises i.e non corporate businesses with turnover or gross receipts not exceeding one crore rupees. 24 At present about 33 lakh small business people avail of this benefit, which frees them from the burden of maintaining detailed books of account and getting audit done. The government proposes to increase the turnover limit under this scheme to Rupees two crores which will bring big relief to a large number of assesses in the MSME category.
18. To extend the presumptive taxation scheme to professionals with gross receipts up to `50 lakh with the presumption of profit being 50% of the gross receipts.
19. To remove the difficulties and impediments to ease of doing business, we will introduce a bill to amend the Companies Act, 2013 in the current Budget Session of the Parliament. The Bill would also improve the enabling environment for start-ups. The registration of companies will also be done in one day.
20. Doctors and other professionals have been included in Section 44AD.
Presumptive taxation scheme under section 44AD of the Income Tax Act is available for small and medium enterprises i.e non corporate businesses with turnover or gross receipts not exceeding one crore rupees.
At present about 33 lakh small business people avail of this benefit, which frees them from the burden of maintaining detailed books of account and getting audit done. The government proposes to increase the turnover limit under this scheme to Rupees two crores which will bring big relief to a large number of assesses in the MSME category.
The government also proposes to extend the presumptive taxation scheme to professionals with gross receipts up to `50 lakh with the presumption of profit being 50% of the gross receipts.
21. Allocation for welfare of Children 64635 crores last year and 65758 crores this year.
22. Schemes for welfare of Women from 81249 crores last year to 90625 crores this year
23. Rural Development and Drinking Water from 90185 crores last year to 101775 crores this year
24. Social Sectors including Education and Health from 139619 crores last year to 151581 crores this year
25. Agriculture and Irrigation from 25988 crores last year to 54212 crores this year
26. Section 35 of the Income-tax Act : Deduction for Expenditure on Scientific Research. It is proposed to amend section 35 of the Income-tax Act so as to reduce the weighted deduction under section 35(1)(ii), 35 (2AA) and 35 (2AB) to 150% from the financial year 2017-18 to financial year 2019-20 and from the financial year 2020-21 onwards the deduction shall be restricted to 100%. It is also proposed that deduction under section 35(1) (iia) and (iii) of the Income-tax Act shall be reduced from 125% to 100% with effect from 01.04.2017.
27. Section 35AC of the Income-tax Act : Deduction for Expenditure on social projects. It is proposed to amend section 35AC of the Income-tax Act so as to provide that no deduction under the said section shall be available from financial year 2017-18 (Assessment Year 2018-19).
28. Section 35 CCD of the Income-tax Act : Deduction for expenditure on skill development project. It is proposed to amend section 35CCD of the Income-tax Act so as to provide that the weighted deduction of 150% shall be available upto financial year 2019-20 (assessment year 2020-21). However, the deduction under the said section shall be restricted to 100% from financial year 2020-21 (Assessment Year 2021-22).
29. Section 35AD of the Income-tax Act : Investment linked deduction for specified business. It is proposed to amend section 35AD of the Income-tax Act so as to reduce the deduction from 150% to 100% in the case of a cold chain facility, warehousing facility for storage of agricultural produce, an affordable housing project, production of fertilizer and building and operating hospitals with effect from 01.04.2017.
30. Section 80-IA of the Income-tax Act : Deduction for development of infrastructure facility. : It is proposed to amend section 80IA of the Income-tax Act so as to provide that no deduction shall be available to enterprise which starts development, operation and maintenance of any infrastructure facility on or after 1st April, 2017. It is further proposed to provide that the development, operation and maintenance of an infrastructure facility beginning on or after 1st April, 2017 shall be eligible for investment linked deduction under section 35AD of the Income-tax Act.
31. It is proposed to provide that where a trust or institution registered u/s 12AA of the Income-tax Act ceases to be charitable organisation, the amount of net asset as on date of such conversion which represents the income accreted to the trust over a period of time shall be charged to additional income-tax at the maximum marginal rate. Similarly, if on dissolution a charitable trust or institution does not transfer all its assets within one year of dissolution to another charitable organization, the amount of accreted income to the extent not transferred shall be subject to this levy of additional income-tax
32. Government will enact necessary amendments in the Motor Vehicles Act and open up the road transport sector in the passenger segment. An enabling eco-system will be provided for the States which will have the choice of adopting the new legal framework. Entrepreneurs will be able to operate buses on various routes, subject to certain efficiency and safety norms. The major benefits of this game changing initiative will be provision of more efficient public transport facilities, greater public convenience, new investment in this moribund sector, creation of new jobs for our youth, growth of start-up entrepreneurs and other multiplie
33. New airports: In the civil aviation sector, the Government is drawing up an action plan for revival of unserved and underserved airports. There are about 160 15 airports and air strips with State Governments which can be revived at an indicative cost of `50 crore to `100 crore each. We will partner with the State Governments to develop some of these airports for regional connectivity. Similarly, 10 of the 25 non-functional air strips with the Airport Authority of India will also be developed.
34. General insurance companies owned by the Government will be listed in the stock exchanges.
35. Especially in rural areas, a massive nationwide rollout of ATMs and Micro ATMs in Post Offices over the next three years.
36. Basic customs duty on import of Medical Use Fission Molybdenum-99 by Board of Radiation and Isotope Technology (BRIT) for manufacture of radio pharmaceuticals being exempted. ( from 7.5% to zero)
37. Concessional BCD on Pulp of wood for manufacture of sanitary pads, napkins & tampons being provided. ( from 5% to 2.5%)
38. Concessional BCD on Super Absorbent Polymer when used for manufacture of sanitary pads, napkins & tampons being extended. (from 5% to 2.5%))
39. Excise duty on improved cookstoves including smokeless chulhas for burning wood, agrowaste, cowdung, briquettes, and coal being exempted unconditionally (from 12.5% to nil)
40. Amendments in NARCOTICS DRUGS AND PSYCHOTROPIC SUBSTANCES ACT, 1985
41. Exemptions being restored , with effect from 01.04.2015, in relation to contracts which had been entered into prior to 01.03.2015 for services of: a) construction provided to the Government, a local authority or a governmental authority, in respect of construction of govt. schools, hospitals etc. b) construction of ports, airports. ( 5.6% of total amount to nil)
42. To exempt service tax on services provided under Deen Dayal Upadhyay Grameen Kaushalya Yojana and services provided by Assessing Bodies empanelled by Ministry of Skill Development & Entrepreneurship.
43. To promote use of refrigerated containers, to reduce the basic custom and excise duty on them to 5% and 6% respectively.44. Bringing black money into mainstream by giving a window to those with undisclosed income to declare and pay 45% tax to convert it into white
45. For the ‘first – home buyers’, I propose to give deduction for additional interest of `50,000 per annum for loans up to `35 lakh sanctioned during the next financial year, provided the value of the house does not exceed `50 lakh.
46. To raise the surcharge from 12% to 15% on persons, other than companies, firms and cooperative societies having income above `1 crore.
47. To collect tax at source at the rate of 1% on purchase of luxury cars exceeding value of Rs.ten lakh and purchase of goods and services in cash exceeding Rs.two lakh.
48. The pollution and traffic situation in Indian cities is a matter of concern. I propose to levy an infrastructure cess, of 1% on small petrol, LPG, CNG cars, 2.5% on diesel cars of certain capacity and 4% on other higher engine capacity vehicles and SUVs.
49. In order to continue this momentum, priority allocation from Centrally Sponsored Schemes will be made to reward villages that have become free from open defecation.
50. Start of the ‘Pashudhan Sanjivani’, an animal wellness programme and provision of Animal Health Cards (‘Nakul Swasthya Patra’)
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