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RAISE I - T LIMIT TO RS 3 LAKH , SAYS CMD , RAHEJA DEVELOPERS

Thesynergyonline Economic Bureau

NEW DELHI, FEB 05 :
HOUSING and real estate is a vital segment of the economy in the sense that it has multiple connectivity with the rest of the economy. Housing and real estate generates demand for steel and cement, consumer durable goods, plastics, sanitary ware, electrical goods and a variety of services. Housing starts are, therefore, regarded as critical indicators of the activity levels of an economy, says Mr.Navin M Raheja, CMD, Raheja Developers in a pre-Budget memorandum to the Government.

It is therefore important to push up the housing sector through the following measures:-

" It would be desirable to raise the Interest deduction limit of Rs.1.5 lakh in the computation of income under section 24 of the Income Tax Act, to Rs.3 lakhs.

" Also, under 80IB section, one of the prescribed conditions is that the built-up area of the shop and other commercial establishments included in the housing projects shall not exceed 5 percent of the aggregate built-up area of the housing project or 2000 sq. ft., whichever is less. In large housing projects, 2000 sq. ft. may not be adequate, particularly in view of high density as may arise from restriction of maximum built up area of 1000/1500 sq. ft. per residential unit. The absolute limit of 2000 sq. ft. may be deleted.

" The government should provide tax incentives for smaller size of units and accordingly the applicability of section 80IB should be extended upto 31st March 2010. Therefore, income tax exemption will be applicable for projects sanctioned upto 31st March 2009.

" That apart, Stamp duty needs to be brought down further to 4-5% and made uniformly applicable across all states. Also, if stamp duty has already been paid on one transaction, there should be a mechanism to provide concession or a system of credit for any subsequent transactions. This would avoid the resultant cascading effect of Stamp Duty, thereby reducing the cost of a property. The concept of credit for taxes paid on subsequent transactions already exists in other statutes such as CENVAT, VAT, MAT, etc.

" Service tax in relation to construction of residential complexes having more than 12 houses has been imposed. Services in relation to construction of residential bungalows, not forming part of a 'residential complex', are excluded. Taxing the construction of such residential complex will now entail a higher cost of construction. The discriminatory tax treatment is not understandable. Also, what is the sanctity of the threshold of 12 dwelling units in a residential complex? Service Tax should not be imposed in the case of construction industry as the said industry is already paying a number of taxes on different inputs purchased for constructing the houses in addition to taxes such as Works Contract Tax (WCT). Also, Service Tax be not leviable on rental income of commercial premises which has a crippling effect on occupiers of retail premises.

" The definition of "infrastructure" earlier used by the government and all financial institutions allowed for funding of townships and residential / commercial buildings. This seems to have got de-linked and branded as Real Estate during the time when land and property prices were spiraling.

A change in the definition of Real Estate sector resulted in these activities being categorized as "outside of infrastructure sector". The immediate implication of this was that banks could not extend loans to real estate activities on the same norms as they can to infrastructure companies, even though building new townships are similar activities as building infrastructure facilities. In the ongoing sluggish environment of real estate market, it may be desirable to reinstate the definition of Real Estate business as contained in FEMA, he adds..

" Presently section 23 of the Income Tax Act provides a standard deduction of 30 percent from the rental income which should needs to be substantially increased to around 50 percent of the total income.

" As per Section 54, capital gain arising from transfer of any capital asset is exempt from tax in cases where the sale proceeds are invested in acquiring one residential house. We feels that exemption should be available where the capital gains are re-invested even in more than one house. (editor@thesynergyonline.com) .

INFRASTRUCTURE SECTOR STATUS TO HEALTH MOOTED

Thesynergyonline Health Bureau

NEW DELHI, FEB 03 :
IN a bid to give further boost to the healthcare sector, The Associated Chambers of Commerce and Industry of India (ASSOCHAM) has suggested that it should be accorded with twin benefits of `Infrastructure Status' and holiday schemes up to a period of 10 years.

In its pre-Budget Memorandum submitted to Finance Ministry, the Chamber has pointed out that presently Sub-section (11B) of section 80-IB provides a tax holiday for five consecutive assessment years, beginning from the initial AY, to an undertaking deriving profits from the business of operating and maintaining a hospital in a rural area.

The Chamber has further stated that with accordance of infrastructure status to healthcare sector and keeping in view huge potential and investment incentives in sector, it would certainly boost desired investments flow from overseas and domestic players. By providing incentives to investments in healthcare sector, the demand and supply gap which is very huge right now will also narrow down to a large extent.

In addition, it would also lead to opportunities such as create more job prospects, growth in service sector, enhance bed capacity in hospitals, bring in more foreign exchange to the nation by way of medical travel.

On employment front, the Chamber has stated that healthcare sector can generate 0.7-0.9 million jobs for doctors, nurses and other paramedical staff, development of healthcare sector will not only give opportunities to talent in India but also help to reverse the brain drain.

Infrastructure status would enable setting up of more and more training centers for doctors and nurses, which would help the healthcare sector and Indian economy in a major way.

Due to increased job availability in healthcare sector, the service sector which is major contributor to the GDP of India will witness further growth, similar to that of IT sector, feels the Chamber.

By giving due consideration to healthcare sector, it can lead to narrowing down gap between current and required bed: population ratio in hospitals which is very low in India compared to major developed economies.

With various private players looking to manufacture medical equipment in India, it would definitely give a boom to manufacturing sector. The manufacturing sector and the service sector would complement each other and benefit to the Indian economy. There would be a huge demand for the medical equipment in the healthcare sector due to which considerable growth can be seen in manufacturing sector as well.

Medical value travel: Ministry of Tourism and the Healthcare sector have been trying to improve India's image and provide healthcare to the globe at a reasonable cost. This can bring along US$1-US$2 billion of FDI which is valuable for our country.

The Government would benefit a lot with medical value travel as the number of Tourist in the country would increase by about 4 million (approx.) and the image of India would improve considerably. With this India can be foreseen as a hub for Medical Value Travel.

Reduction of the burden from metro cities: With the penetration, the rural areas as well as the rural masses would benefit in a major way with world class medical care becoming available for them

Accordance of Infrastructure status would also enable mushrooming of the healthcare centers which will lead to a lot of healthy competition in the market, which in turn could bring the prices of healthcare down. (editor@thesynergyonline.com) .

' DROP 5% CUSTOMS DUTY ON STB IN 2010 -11 BUDGET PROPOSALS'

Thesynergyonline Economic Bureau

NEW DELHI, JAN 28 :
THE Associated Chambers of Commerce and Industry of India (ASSOCHAM) has urged the Finance Minister to withdraw 5 percent Customs Duty on Set Top Box (STB) in Budget proposals for 2010-11 in a bid to provide support to DTH industry to advance objectives of digitization.

Customs duty on set top box had been exempted in 2006 to provide impetus to industries involved in digitization of TV services like DTH, IPTV and Digital cable.  However, 5 percent customs duty on set top box was re-imposed in Union Budget of 2009-10 vide Notification No.77/2009-Customs.

According to the Chamber the customs duty of 5 percent is undue imposition since the government is committed to bring in digitization of TV services by 2010.  As has been suggested in various expert reports, DTH as a distribution platform  is ideally placed to achieve this stated objective of digitisation and hence is akin to an infrastructure industry.

In a representation submitted to Finance Minister, ASSOCHAM president Dr. Swati Piramal said that by supporting DTH, (and other addressable platforms like digital cable, IPTV) which use set top boxes, digitalization can realistically be achieved in the entire geographical area of the country in a transparent manner and in the shortest possible time.  Both the urban as well as rural and remote areas should be provided with the same quality of service, pointed out Dr. Piramal.

DTH is also the most effective alternative to analogue cable platform, the latter being marred by huge revenue leakages owning to its un-addressable nature unlike the former which is addressable and transparent.  It is estimated that the revenue loss to the government is around Rs.4500 crores per annum on account of under-declaration in the cable business.  The government should aim to stop such losses to the public exchequer.

Presently, the DTH industry is burdened with huge growth dampeners in the shape of multilayered tax structure aggregating to 59% of the gross revenue of DTH operators which challenges the economic viability of every DTH platform.  As per the estimates, operating losses of DTH operators in 2008-09 were US$ 450 million plus (Rs. 2000 crore).  As per ASSOCHAM, cumulative losses by the end of Rs.2008-09 were more than Rs.5000 crore.

The DTH industry is highly taxed with service tax component of 10.3 percent, excise CVD and VAT which respectively works out to be 8.24 percent and 12.5 percent upto 15 percent.  In addition, there is an annual licence fee @ of 10 percent and on top of it, entertainment tax, varying between 6-30 percent, besides entry octroi ranging between 1.00 percent to 5.5 percent. 

Subjecting this industry to 5 percent customs duty is undue as per the Chamber . Therefore, it should be withdrawn. The objective behind exempting customs duty on set top box, according to the Chamber is pertinent particularly on account of non-availability of components and other factors required to make STB as 80 percent of their components are imported, said Dr. Piramal.

Therefore, till a mature eco system for STB manufacturing is not in place in India, the timing is not opportune for the imposition of continuation of any customs duty on STBs. (editor@thesynergyonline.com) .
 

'CUT CORPORATE TAX TO 25%, FIX I -T FOR SMEs AT 20%, CONTINUE WITH STIMULUS PACKAGE'

Thesynergyonline Economic Bureau

NEW DELHI, JAN 05 :
SEEKING equitable, efficient and transparent tax code, the ASSOCHAM president Dr. Swati Piramal pressed for immediate integration of excise and service tax into Central GST from April 2010 and demanded that corporate tax be reduced at 25 percent and that income-tax be curtailed to 20 percent for SMEs from present 30 percent.

In her pre-Budget presentation with Finance Minister Mr. Pranab Mukherjee among other industry leaders, the Chamber chief on Tuesday strongly advocated for continuation of stimulus package for fiscal 2010-11 also which can be gradually phased out subsequently.

Dr. Piramal argued that withdrawal of stimulus packages could be counter productive to recovery on which industry has gradually started returning to.  Fiscal deficit is not only the concern for the government but equally so for Indian industry also and one suggested way out to contain it could be through expeditious disinvestment process.

The Chamber chief also sought a flawless Goods and Service Tax (GST) regime which can be ensured with subsuming 5 key element of taxation into it.  These include purchase tax, electricity duty and taxes on natural gas, sugar and textiles. The flawless GST, according to ASOCHAM will reduce cost of production of Indian industry by 10-15 percent and additional accrue the government annual revenue to an extent of  Rs.1 lakh crore.

However, it has demanded exclusion of liquor and tobacco product from GST for social reasons since these already fall under high excise tax net to reduce their  consumption.

Dr. Piramal stressed that corporate tax in India is still higher as it’s effective rates exceed 35% and discourages foreign investments including Indian business.  The ASSOCHAM also demanded that service tax should be extended to all services except those in negative list because it supports the policy of wider tax base with low tax rate which include tax compliance and GDP growth rate.

On the personal tax front, the ASSOCHAM has recommended that it’s ceiling should be gradually enhanced to Rs.5 lakh per annum and taxes on Chamber, clubs or associations which provide certain services be withdrawn as Chambers and Commerce are non-profit making organization.

The past president of ASSOCHAM, Mr. Venugopal N. Dhoot and Chief of Videocon Industries demanded that their should be gradual phasing out of Stimulus package after 2011 is over so that Indian industry gears it up completely to take on the global competition.

The budget proposals of the Finance Minister should be simple and transparent, equitable, moderate, competitive and efficient so that the tax compliance go still further, he added. (editor@thesynergyonline.com) .

EPCES SEEKS URGENT CLARIFICATION ON DRAFT DIRECT TAX CODE

Thesynergyonline Economic Bureau

NEW DELHI, DEC 24 :
EXPORT Promotion Council for EOUs and SEZs (EPCES) recently had a meeting with Ministry of Finance comprising senior officers of CBDT and CBEC for making pre-Budget proposals for the Budget 2010-11.

Delegation comprising Mr R.K. Sonthalia, Chairman, EPCES, Mr Jatin R. Mehta, Vice-Chairman, EPCES, Dr.L.B. Singhal, Director General, EPCES, Mr Ajay Nijhawan, Convenor, EPCES Panel on SEZ Developers, Mr P.C. Nambiar, Serum Institute of India , Pune, Mr Vishwanath of Nath Bros.Exim Intl., New Delhi made submissions on behalf of EOUs, SEZ Units and SEZ Developers.

The meeting was chaired by Mr S.S.N. Moorthy, Chairman, CBDT and other senior officers present at the meeting included Mr C.S. Khalor, Member, CBDT, Mr Vivek Johri, Joint Secretary (TRU), Mr Gautam Bhattacharya, Joint Secretary (TRU), Mr Ashutosh Dikshit, Joint Secretary (TPL), Mr Manish Kumar, Director (TPL), Mr Yogendra Garg, Director (TRU), Mr Samar Nanda, Technical Officer (TRU), Mr Nitin Saini, Technical Officer (TRU) and Mr K.S.V.V. Prasad, Technical Officer (TRU).

Mr R.K. Sonthalia, Chairman, EPCES informed that exports from SEZ and EOU Sector is continuously increasing in the past years. The exports from EOUs and SEZs have increased from Rs.33,647 crore in the year 2002-03 to Rs.2,71,187 crore during the year 2008-09. The exports from EOUs were Rs.1,71,498 crore and exports from SEZs were Rs.99,689 crore during 2008-09.

Dr.L.B. Singhal, Director General, EPCES, while making a presentation in the meeting, emphasized that Draft Direct Tax Code has created uncertainty in the minds of SEZ Developers and SEZ Units including international investors and domestic investors as the provisions contained in the Draft Direct Tax Code in relation to SEZ Developers and SEZ Units are in contravention to the provisions contained in the SEZ Act.

He emphasized that SEZ Act was certainly not enacted for a period of 5 years. It was intended for providing long term stability and continuity to the Scheme. He submitted that the grandfathering clause provided in Draft Direct Tax Code does not clarify the manner in which the benefits to the SEZ Developers and the units would be grandfathered. Hence, he requested that a clarification should be issued immediately for removing uncertainty and the benefits provided in the SEZ Act for SEZ Developers should be continued in the manner provided in the SEZ Act.

The delegation emphasized that EOUs are operating in the same parameters as the SEZs and EOU Scheme provides distinct advantage to the exporters in the form of geographical location of the units and this scheme encourages manufacturing and employment. Hence, EPCES requested that extending Sunset Clause by one year basis does not help in attracting investments and requested that Sunset Clause should be extended for 3 years.

EPCES submitted following issues for consideration:

1 CLARIFICATION ON CONTINUATION OF THE BENEFITS OF INCOME TAX ACT, 1961, AS GIVEN IN 2ND SCHEDULE OF SEZ ACT, 2005, TO SEZ UNITS, SEZ DEVELOPERS, OBUs, IFSC, AFTER IMPLEMENTATION OF DIRECT TAX CODE

2. AMENDMENT TO SECTION 10AA OF THE INCOME TAX ACT, TO BE MADE APPLICABLE W.E.F. 10-2-2006

3. AMENDMENT IN EXPLANATION II OF SECTION 10AA OF THE SEZ ACT TO PROVIDE EXEMPTION FROM INCOME TAX ON INTER-UNIT TRANSFER OF GOODS AND SERVICES IN SEZs

4. REMOVAL OF SUNSET CLAUSE UNDER SECTION 10B OF THE INCOME TAX ACT

5 WITHDRAWAL OF AMENDMENT BY FINANCE BILL 2007, EXTENDING THE PROVISIONS OF MAT TO SECTION 10A & 10B OF THE INCOME TAX ACT

6 AMENDMENT IN SUB SECTION (3) OF SECTION 10B TO PERMIT I.T. EXEMPTION IN CASE OF REALIZATION OF PAYMENTS WITHIN 12 MONTHS, AS PER FTP & RBI PROVISIONS

7 AMENDMENT PERTAINING TO SECTION 10B, SUB SECTION (3) OF IT ACT TO PERMIT THIRD PARTY EXPORTS, IN ACCORDANCE WITH FTP & DEPTT. OF REVENUE PROVISIONS.

8 REMOVAL OF PLASTIC GOODS FROM SEZ TO BE SUBJECTED TO SAME DUTY AS FOR IMPORTS BY REMOVAL OF EXPLANATION AT S.NO. 78 OF CENTRAL EXCISE NOTIFICATION NO. 4 DATED 1-3-2006

9 REMOVAL OF GOODS FROM SEZ TO DTA TO BE SUBJECTED TO EITHER SAD OR VAT AND THEREBY AVOID DOUBLE TAXATION.

10 EXEMPTION FROM CST FOR GOODS SUPPLIED FROM SEZ TO DTA

11 CHANGE IN THE CENVAT CREDIT FORMULA FOR PROVIDING CENVAT CREDIT IN RESPECT OF COMPLETE EDUCATION CESS.

12 COMPUTATION OF EDUCATION CESS ON SALE OF GOODS FROM EOUs TO DTA, SHOULD BE AMENDED AND SALE OF GOODS FROM EOU TO DTA SHOULD BE SUBJECTED TO EDUCATION CESS ONLY ONE TIME INSTEAD OF PRESENT IMPOSITION OF EDUCTION CESS 3 TIMES.

Mr S.S.N. Moorthy, Chairman, CBDT assured that the suggestions made by the Council will be looked into while finalising Union Budget for 2010-11. (editor@thesynergyonline.com) .

'EXEMPT FERTILIZER SECTOR FROM EXCISE FROM 2010- 11 ONWARDS'

Thesynergyonline Economic Bureau

NEW DELHI, DEC 22 :
THE Associated Chambers of Commerce and Industry of India (ASSOCHAM) has urged the finance minister to exempt project imports for fertilizer sector from customs duty in his budget proposals for 2010 -11 and also demanded deemed export status to indigenous supply of capital goods, used in all new investment in fertiliser projects.

In its pre-Budget memorandum submitted to the finance ministry, the ASSOCHAM has also demanded waiver of excise duty on capital goods, used in fertiliser projects and urged that capital goods, used in fertilizer products, be exempted from sales tax and value added tax (VAT).

In addition, the chamber has also highlighted that tax holiday under income tax act should be extended to all new fertilizer projects for a period of 10 years so that the sector acquires self reliance in terms of meeting most of domestic demand.

The ASSOCHAM President, Dr. Swati Piramal pointed out that domestic capacity and production of fertilisers have stagnated for more than a decade due to unfavourable policies. The demand for fertilisers on the other hand has been rising continuously. This has resulted in steep rise in imports of finished fertilisers thereby increasing the subsidy requirement further.

Thus, there is an urgent need for attracting fresh investment in this sector for creation of additional capacity. The government has notified new investment policy in September, 2008 but, the pricing policy environment has not attracted investment in major expansion or new projects so far, as the viability of new investment is still uncertain under the policy. The government, therefore, needs to provide aforesaid tax incentives to make new investment in fertiliser sector viable, said Dr. Piramal.

The ASSOCHAM is also of the view that other tax incentives also needed for fertilizers sectors since the use of fertilisers is subsidised by the Central government to keep their prices (MRP) within affordable limit of farmers to encourage consumption for accelerating agricultural production and productivity. Levy of taxes and duties either on inputs or on finished fertilisers or on services utilised in production and distribution of fertilizers increases the cost of fertilisers and consequently the subsidy outgo.

This goes against the purpose of subsidisation which is to keep the price of fertilisers low so that the farmers can afford it. It is, therefore, submitted that fertilisers and inputs in general should be exempted from imposition of taxes and duties.

The Chamber has pressed for withdrawal of excise duty on Fuel Oil/LSHS used for fertiliser manufacture, as also demanded waiver of excise duty on HDPE bags used for packing fertilisers. In addition the chamber called for withdrawal of customs duty on LNG, Project imports & spares for fertiliser projects , Ammonia, Phosphoric acid,Rock phosphate, Sulphur, Sulphuric acid and Capital goods for implementation of Clean Development Mechanism (CDM) projects for fertiliser sector.

According to the Chamber , withdrawal of service tax on services related to fertilisers and inputs for fertilisers and agriculture is also need it. However, withdrawal is not possible, at least concessional rate of service tax on services for fertilisers and agriculture is suggested which include Storage and Warehousing charges for Fertilisers, Intellectual Property Services which include design, process, technology, Construction of commercial and industrial building or civil structure.

The other similar services comprise commissioning and installation/erection services etc. including such services meant for the fertiliser projects, Commission paid to commission agents dealing in inputs used in fertilizer manufacture, which in turn, increases the cost of fertilisers and consequently the agricultural produces, transport of goods (fertilizers) by road services and Cleaning services, (editor@thesynergyonline.com) .