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Tag: disability pension

  • Sarpanch delivers pension to beneficiary utilizing drone in Odisha

    By Express News Service

    NUAPADA: Making finest use of the advancing expertise, the sarpanch of Bhaleswar gram panchayat (GP) in Nuapada’s Sadar block delivered incapacity pension to a beneficiary residing in a distant village by means of drone on Saturday.Sarpanch Saroj Devi Agrawal used a drone to ship pension to 27-year-old Hetram Satnami of Bhutkapada village, positioned round two km from the panchayat.

    Sources stated on account of its distant location, Bhutkapada village is disadvantaged of a number of primary facilities. To obtain the advantages of various authorities schemes, the villagers need to journey by means of a troublesome terrain to succeed in the panchayat headquarters.

    Agrawal stated, “As Satnami faced difficulty in walking, I helped him apply for Madhu Babu Pension Yojana. Subsequently, I realised that he cannot come to the panchayat office to collect his pension amount. I had read about drones being used to deliver packages in foreign countries. So I bought a drone and delivered his pension amount of `500 through it,” she stated.

    The sarpanch hoped that the drone will assist in delivering different providers to individuals in distant areas in future. Bhaleswar panchayat consists of seven villages. Around 200 households reside in Bhutkapada which is positioned amidst a forest.

    Appreciating the sarpanch’s gesture, Satnami stated, “I cannot walk without support since childhood. It is not possible for me to walk two km through the forest to reach the gram panchayat office. Thanks to the sarpanch’s efforts, I received my pension without having to move out of the village.”

    Block improvement officer (BDO) of Nuapada Subedar Pradhan stated using drone was Agrawal’s personal initiative as the federal government doesn’t have the availability of shopping for such units to ship providers to beneficiaries. “There are several issues which raise concern over the effectiveness of drones. Safety, security and privacy issues are involved in its use,” he stated.

    Project director, DRDA Madhuchhanda Sahu stated the state authorities has no provision of utilizing drones to ship providers.“In cases of emergencies, designated officials visit the beneficiaries in remote locations and hand over aid or benefits directly at their doorsteps. Now, most of the financial assistance is directly transferred to the bank accounts of beneficiaries,” Sahu added.

    NUAPADA: Making finest use of the advancing expertise, the sarpanch of Bhaleswar gram panchayat (GP) in Nuapada’s Sadar block delivered incapacity pension to a beneficiary residing in a distant village by means of drone on Saturday.Sarpanch Saroj Devi Agrawal used a drone to ship pension to 27-year-old Hetram Satnami of Bhutkapada village, positioned round two km from the panchayat.

    Sources stated on account of its distant location, Bhutkapada village is disadvantaged of a number of primary facilities. To obtain the advantages of various authorities schemes, the villagers need to journey by means of a troublesome terrain to succeed in the panchayat headquarters.

    Agrawal stated, “As Satnami faced difficulty in walking, I helped him apply for Madhu Babu Pension Yojana. Subsequently, I realised that he cannot come to the panchayat office to collect his pension amount. I had read about drones being used to deliver packages in foreign countries. So I bought a drone and delivered his pension amount of `500 through it,” she stated.

    The sarpanch hoped that the drone will assist in delivering different providers to individuals in distant areas in future. Bhaleswar panchayat consists of seven villages. Around 200 households reside in Bhutkapada which is positioned amidst a forest.

    Appreciating the sarpanch’s gesture, Satnami stated, “I cannot walk without support since childhood. It is not possible for me to walk two km through the forest to reach the gram panchayat office. Thanks to the sarpanch’s efforts, I received my pension without having to move out of the village.”

    Block improvement officer (BDO) of Nuapada Subedar Pradhan stated using drone was Agrawal’s personal initiative as the federal government doesn’t have the availability of shopping for such units to ship providers to beneficiaries. “There are several issues which raise concern over the effectiveness of drones. Safety, security and privacy issues are involved in its use,” he stated.

    Project director, DRDA Madhuchhanda Sahu stated the state authorities has no provision of utilizing drones to ship providers.“In cases of emergencies, designated officials visit the beneficiaries in remote locations and hand over aid or benefits directly at their doorsteps. Now, most of the financial assistance is directly transferred to the bank accounts of beneficiaries,” Sahu added.

  • TDS on incapacity pension – a case for Indian Armed Forces personnel

    As India celebrates its seventy fifth yr of independence, you will need to throw mild on sure advantages made obtainable to the personnel of the Indian Armed Forces by the Central Board of Direct Taxes (CBDT) profit beneath Section 119(2)(b) of the Income Tax Act obtainable to the personnel of the Indian Armed Forces.

    The Income Tax Law offers a chance to any taxpayer beneath part 119(2)(b) to assert the refund of TDS, exemption, deduction or some other tax aid beneath the Income Tax Act. This may come in useful for defence personnel who obtain a incapacity pension.

    When serving personnel suffers accidents and consequential disabilities throughout the tenure of their service, the particular person is eligible for a incapacity pension. Grant of defence pension and associated advantages have developed over time in direction of a liberalised pension system. Pension Act and Regulations units varied eligibility standards to obtain the incapacity pension. To identify a couple of, if the share of incapacity is assessed and accepted at 20% or extra, a incapacity pension is granted. Similarly, the eligibility for pension additionally relies upon upon the rationale for incapacity; when it’s attributable to army companies, solely then a incapacity pension is granted.

    At the time of disbursing incapacity pension, tax legal guidelines mandate that TDS shouldn’t be required to be deducted. However, Circular no 13/2019, dated June 24, 2019, clarified that tax exemption shall be obtainable solely to armed forces personnel invalided from service on account of bodily incapacity attributable to or aggravated by such service, and to not personnel retired on superannuation or in any other case. Accordingly, the federal government issued round directing banks to deduct earnings tax on pension and incapacity advantages supplied to disabled retired army personnel.

    Subsequently, the sudden deduction of tax liabilities by the banks on incapacity pensions led to public outrage forcing the federal government to maintain the choice in abeyance. Later, the federal government directed the defence accounts division to withdraw the round of TDS deduction on such pensions.

    Therefore, TDS shouldn’t be deducted from the incapacity pension acquired by army personnel who’ve been invalided from service on account of incapacity attributable to army companies.

    However, there have been circumstances when the tax was erroneously paid by the taxpayer on the time of submitting ITR or TDS was deducted on the complete incapacity pension when it was disbursed by means of the order handed by an authority for varied years collectively. There may be a case that the ITR shouldn’t be filed as the quantity was not exceeding the fundamental exemption and TDS is deducted on incapacity pension disbursed for earlier years.

    In all of the above eventualities, the army personnel can declare the TDS refund by making an software to respective authorities beneath part 119(2)(b) learn with round 9/2015.

    On February 28, 2019, within the case of Madan Gopal Singh Nagi Vs. Commissioner of Income Tax, the refund software beneath part 119(2)(b) was filed earlier than the Assessing Officer (AO) by an officer of the Indian Army on the rank of Second Lieutenant associated to inaccurate cost of tax on the quantity of incapacity pension. Repeated requests have been made to the AO however the quantity was not refunded on account of sure technicalities. The petition was filed earlier than the Hon’ble High Court of Madhya Pradesh and it was held that “our military troopers, naval officers and fighter pilots are day and night time defending our territorial borders from enemy infiltration and assaults and even whereas placing their life to the best threat, are holding all residents secure and safe and making our life free from all such risks, the place they don’t consider “technicalities” while fighting with enemies at the front, as to whether pulling the trigger of their gun would invite a “Court of inquiry” and from this sensible perspective this Court desires to specific its concern for not placing an excessive amount of of technicalities in such issues by those that are invested with administrative powers to deal and resolve the affairs of the personnel of Indian Armed Forces.”

    Ultimately, the court docket dominated within the favour of the petitioner and directed the division to refund the quantity together with 12% curiosity each year.

    Similarly, on August 29, 2019, within the case of Colonel Ashwini Kumar Ram Singh Vs. Principal Commissioner of Income Tax the refund software was made as TDS was deducted on incapacity pension launched collectively from 2007-08 to 2015-16 i.e for 9 years. The pension was launched by an order handed by the Armed Forces Tribunal. However, a partial refund was launched by the AO because the interval of entertaining software of refund from 2007-08 to 2011-12 was past six years and accordingly, it was past the interval prescribed in Circular No. 9/2015 dated 9-6-2015. The petition was filed earlier than the Hon’ble High Court of Madhya Pradesh and the court docket itself condoned the delay in submitting the declare as a substitute of requesting the colonel to file the declare earlier than the board. Again, the court docket thought of granting speedy justice to the petitioner and directed the authorities to refund the TDS quantity.

    It needs to be famous that such claims shall be allowed provided that the non-compliance was as a result of the taxpayer confronted real hardship.

    Keval Sonecha is a associate at Sonecha & Amlani.

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    TDS on incapacity pension – a case for Indian Armed Forces personnel PTI Photo (PTI7_25_2010_000051B) (Sgr- Mohd Amin War)

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