क्षेत्रmय प्रत्यक्ष कर प्रशिक्षण संस्थान …€¦ · FROM THE EDITOR’S DESK Team DTRTI Bengaluru is delighted

क्षते्रीय प्रत्यक्ष कर प्रशिक्षण संस्थान, बेंगलरुु सम्वाद पत्र

THE SAMVAHAK - NEWSLETTER OF DIRECT TAXES REGIONAL TRAINING INSTITUTE, BENGALURU

Vol –I, Issue-1 Inaugural Issue JAN – FEB 2020

FROM THE EDITOR’S DESK

Team DTRTI Bengaluru is delighted to bring to you the first issue of Samvahak, our multi-lingual bi-monthly newsletter. This edition has as its focus the direct tax proposals that featured in Budget 2020. Some of these, including the revision of tax slabs and rates and the extended period for claiming deduction of interest on housing loans are intended to increase savings and spur domestic consumption. Budget 2020 has reverted to the classical mode of taxation of dividends while also extending further support to start-ups. There is also the recognition of the problem of protracted litigation which is being addressed through the Direct Taxes Vivad Se Vishwas scheme. Budget 2020 continues on the path of bringing in a non-adversarial tax regime. A significant announcement in this year’s Budget is the incorporation of the Citizens’ Charter in the statute. As a natural corollary to faceless assessments, a scheme for faceless appeals is also on the cards. Bengaluru was also privileged to host the Hon’ble Finance Minister on 17th of February when she addressed various groups on the Jan Jan Ka Budget. Samvahak, or the bearer of good tidings, showcases the training highlights of the period, has news that you can use as well as a creative corner and memories from the DTRTI archives. We hope to make this newsletter a regular feature. We look forward to your suggestions and welcome any articles or other contributions, both technical and literary, in English, Hindi or any Indian language. They can be sent to us at [email protected].

----- Shri LV Bhaskara Reddy, Addl. Director (Training)

MESSAGE FROM ADDITIONAL DIRECTOR GENERAL

(TRAINING) It gives me immense pleasure to note that DTRTI is bringing out its inaugural issue of Samvahak. DTRTI Bengaluru has travelled a long way since its inception in 1997. During the current financial year we have conducted 55

courses spanning 313 training days and covering 1,973 participants. Alongside, the MSTUs at Bengaluru, Hyderabad and Vishakhapatnam have been rendering training to officials up to the level of OS. At DTRTI and the MSTUs, it is our constant endeavor to update the participants’ technical knowledge while also imparting the soft skills necessary for enhancing the performance of their functions. I feel privileged to be a part of this vibrant training milieu since my posting as ADG in December last.

Though the last quarter of the financial year brings enormous pressures of recovery and collection on the field formations, we have been fully supported by the Principal Chief Commissioners of both Karnataka and Goa and Andhra Pradesh and Telangana regions in nominating participants to the various courses at DTRTI and the MSTUs. Our sincere thanks to Shri Suresh Kumar Mittal, Pr.CCIT (K&G) and Shri P. Sridhar, Pr.CCIT (AP&TS), because of whose unstinting support we were able to conduct a variety of courses, including training seminars at both Bengaluru and Hyderabad for the newly promoted CsIT(Appeals). Training has to keep pace with the rapid technological and other changes the Department is undergoing and we at DTRTI are fully alive to the challenge.

We look forward to your valuable suggestions for widening the reach and scope of our training efforts.

- Ms. Susan D. George, ADG (Training), DTRTI, Bengaluru

The digital version of this magazine can be downloaded from dtrtibangalore.com

mailto:[email protected]

mailto:[email protected]

TRAINING HIGHLIGHTS

SEMINAR ON APPEAL MATTERS

Shri Suresh Kumar Mittal, Pr.CCIT, Karnataka and Goa Region inaugurated the seminar for newly-promoted

CsIT(Appeals). Also present were the CCsIT-1 and 2, Bengaluru, CCIT (TDS) and CCIT International Taxation (South

Zone).

Two seminars are conducted, at Bangalore on 28.01.2020 and at Hyderabad on 06.02.2020, oriented towards the

newly promoted CsIT(Appeals) of the two regions. The seminars covered various aspects of appellate functions

including the role and powers of CIT(Appeals) and appeals procedure as well as current issues that frequently

arise in appeals in the respective regions. The deliberations at the seminars were enriched by the participation of

the Principal CsIT of the region.

Participants of the CIT(A) seminars at Bengaluru (Top) & Hyderabad (bottom)

SAMVAHAK Page – 2 JAN-FEB 2020

TRAINING HIGHLIGHTS

Shri V Srinivas, CCIT, Bengaluru-2 being

presented with a memento

Mrs. Pallavi Chaturvedi from BLUEESTONE Wealth Creators taking a session for the

retiring employees

Shri Arun Kumar, DIT (I & CI), Bengaluru, addressing the inaugural session of the

Stenographers’ Induction course

Mrs. Neeta G Baindur, ITO(HQ), DGIT (Inv.) taking a class on Gender Sensitization at

MSTU Bengaluru

COURSE ON WELLNESS AND LIFESTYLE FOR RETIRING EMPLOYEES A two-day course for the employees who are going to retire in this calendar year was conducted on 16 & 17 January 2020. Thirty-two employees from Karnataka & Goa Region and Andhra Pradesh and Telangana region attended the course that included sessions on retirement financial planning and health awareness along with informative and interactive sessions on retirement benefits. Ms. Pallavi Chaturvedi, Certified Financial Planner and founder of BLUEESTONE Wealth Creators Pvt. Ltd. addressed the participants on the importance of retirement investment planning and various options available in this regard. The participants were also given an introductory session on yoga. Shri V. Srinivas, Chief Commissioner of Income Tax, Bengaluru-2 presided over the open house session which was followed by the valediction function where he was the honoured Chief Guest. The Hon'ble Chief Commissioner shared his thoughts on an ideal life post-retirement and interacted with the participants on their plans for their retirement. A similar course was held at MSTU Hyderabad for the ministerial staff on 08 & 09 January 2020.

TRAINING PROGRAMME ON REGIONAL LANGUAGE UNDER ‘EK BHARAT SHRESHTH BHARAT’.

Language training programmes for staff who are not native to their state of posting have been initiated under the Ek Bharat Shreshth Bharat programme. Such courses are being conducted in MSTUs at Bengaluru, Vishakhapatnam and Hyderabad. One course was conducted in MSTU, Vishakhapatnam where 61 employees were imparted training in spoken Telugu.

OTHER COURSES DURING JAN & FEB 2020

In addition to the above, many regular courses were conducted during the period at the DTRTI and the MSTUs , prominent among them being Course on ITBA, Course on Penalty and Prosecution, Special courses on Exchange of Information, Survey and Search, PFMS, EFMS, Gender Sensitization, Soft Skills and Rajbhasha, Special course for officers posted in Headquarters, Induction Course for Stenographers.

Panel discussion conducted by Shri

CH Sundar Rao, CIT and Shri Anurag Srivastava, CIT during the

course on penalty and prosecution on 24.01.2020

Yoga session in DTRTI

Oral feedback from a course participant at the end of the course on recovery


IN PICTURES

Welcoming 2020 with cake cutting and some pep talk

Republic Day 2020: Cultural program by MSTU Course

participants

Participants of ITO Refresher course: 26-31 Jan 2020

Participants of Special Course on Exchange of Information and

Investigation under Black Money Act : 03 & 04 Feb 2020

Course on Tax Recovery : 23 & 24 Jan 2020 - Shri RSRL Sundar Kumar, DDIT (retd.) taking a session as guest faculty. He was a regular faculty at DTRTI, Bengaluru till he retired from service on superannuation on

30.11.2019.

Stenographers’ Induction course at MSTU, Bengaluru 20-31 Jan 2020 : First Prize winners of group presentation with ADG (Trg.) and Addl. Dir

(Trg.)

Mrs. A Bhanumathi, DD (Systems) took extensive sessions for the

Special course on ITBA: 10 Jan 2020

Course for retiring officials at MSTU Hyderabad : 8 to 10 Jan 2020


NEWS YOU CAN USE

HIGHLIGHTS OF DIRECT TAXATION (INCOME TAX) PROPOSALS IN UNION BUDGET 2020

Here are some salient features of the Direct Taxation proposals in the Union Budget presented on 01.02.2020

The government has proposed a new income tax regime under Section 115BAC that includes significant

changes in the tax slabs and rates. Taxpayers have been provided with an option to pay taxes according to the

new regime or to continue paying taxes according to the existing regime. However, some taxpayers such as

those having income from business may not be able to switch back to the existing tax slabs once they opt to

follow the new ones.

Section 2(13A) is proposed to be amended to modify the definition of “business trust” so as to do away with

the requirement of the units of business trust to be listed on a recognised stock exchange.

Changes proposed in Section 6 dealing with residential status:

An individual, being a citizen of India, shall be deemed to be resident in India in any previous year,

if he is not liable to tax in any other country.

An individual being a citizen of India, or a person of Indian origin who, being outside India, comes on a visit to India in any previous year and is in India for 120 days or more, shall be resident in India. Earlier this period was 182 days A person is said to be “not ordinarily resident” in India in any previous year, if such person is an individual who has been a non-resident in India in seven out of the ten previous years preceding that year; or a Hindu undivided family whose manager has been a non-resident in India in seven out of the ten previous years preceding that year.

Section 10(34): A change in the dividend taxation regime is proposed with the abolishment of dividend

distribution tax in case of dividend paid/distributed by domestic companies after 1 April 2020. Hence, Section

10(34) which provided exemption of dividend received (after payment of Dividend Distribution Tax) is

provided with a sunset clause i.e., the exemption would not be applicable on income received by way of

dividend.

Section 10(23FD) is proposed to be amended to exclude dividend income which was earlier exempt in the

hands of a unit holder of the business trust. This amendment is consequential to the changes brought about

in the taxation of dividend income.

Section 10(35) (providing exemption with respect to income received in respect of funds) is also provided with

a sunset clause i.e., the exemption would not be applicable on any income in respect of units on or after 1

April 2020.

Section 17 is proposed to be amended, whereby a limit of INR 7,50,000 is introduced in respect of employer’s

contribution to national pension scheme (NPS), superannuation fund and recognized provident fund and any

excess contribution is taxable in the hands of the employee as income from salary. Further, annual accretion

by way of interest, dividend or any other amount of similar nature during the previous year to the balance at

the credit of the fund or scheme shall be treated as perquisite to the extent of such excess contribution by the

employer, which is taxable as stated above in the hands of the employee.

Section 43CA is proposed to be amended to provide that if the value adopted for the purpose of stamp duty

does not exceed 110% of the actual consideration received, then the consideration so received shall be

deemed to be the full value of the consideration for computing profits and gains on transfer of land or

building or both. Before the amendment it was 105% instead of 110%. Section 50C and section 56(2)(x) are

proposed to be similarly amended.


NEWS YOU CAN USE

Section 50C, in case of transfer of capital asset being land or building or both, if value adopted for the

purpose of stamp duty does not exceed 110% of the actual consideration received, then consideration so

received shall be deemed to be the full value of consideration for computing capital gains on transfer of

such capital assets. Before the amendment it was 105% instead of 110%.

Section 56(2)(x)(B) is amended on a similar basis and provides for a ten percent tolerance limit.

Tax audit threshold has been increased from Rs.1 Crore to Rs 5 Crore provided turnover/ gross receipts

in cash does not exceed 5% during the previous year and the payment made in the P.Y. in cash also does

not exceed 5%. For such taxpayers, the due date for tax audit has been extended to the 31st of October

from the 30th of September.

Under Section 80EEA, the deduction of Rs.1.5 lakh for interest paid on home loans taken for purchase of

houses whose stamp duty value does not exceed Rs. 45 lakhs, will now be allowed for the loans

sanctioned till the 31st of March 2021.

In the case of start-ups, employees possessing Employee Stock Option Plans (ESOPs) may defer paying

taxes up to five years from the time of exercise, till the time they leave the start-up, or until they sell

their shares, whichever is earlier.

Eligible start-ups with a turnover of up to Rs.25 Crore are permitted to claim deduction to the extent of

100% of their profits for three continuous assessment years of seven years if the overall turnover is

under Rs.25 Crore. This limit is now proposed to be increased to Rs.100 Crore. Furthermore, the

eligibility period to claim such deduction is increased to 10 years from 7 years.

Section 194 is proposed to be amended whereby dividend paid by Indian companies, to a shareholder,

who is resident in India, will be subject to TDS @ 10% if the dividend amount exceeds Rs.5000 during the

FY.

Under section 194J, TDS is proposed to be reduced to 2% from 10% on payment of fees for technical

services.

A new Section 194K is proposed to be inserted whereby on dividend paid by MF to a resident, TDS at the

rate of 10% will be deducted if the dividend amount exceeds Rs.5000 during the FY.

A new Section 194-O is proposed to be inserted whereby at the time of credit or payment by the e-

commerce operator to the account of the e-commerce participant, whichever is earlier, the operator will

have to deduct 1% TDS if the annual amount paid or credited exceeds Rs.5 lakh.

Section 206AA is proposed to be amended to provide for a TDS rate of 5% in case of not furnishing the

PAN/Aadhaar.

A new section viz. 234G is proposed to be inserted to provide for payment of fee of Rs. 200 per day for

default in furnishing statement or certificate under section 35 by a research association, university,

college, company or any other institution.

Compiled by: Shri M.G. Mahendar Singh, AAD (Trg.)


NEWS YOU CAN USE

KEY AMENDMENTS TO VIVAD SE VISHWAS SCHEME

‘Vivad se Vishwas scheme’ was proposed in the Union Budget by Hon’ble Finance Minister Ms. Nirmala

Sitharaman to provide an opportunity to taxpayers to pay the entire disputed tax demand wherever

they are embroiled in a direct tax litigation, and put an end to the protracted litigation. Subsequently

certain amendments to the scheme announced in the Budget have been cleared by the Union Cabinet.

The key amendments are as follows:

1. Eligibility for the scheme: Earlier the Bill proposed to cover appeals pending before CIT(A), ITAT, HC

and SC. It is proposed to expand the scope of the Scheme by covering the following matters:

(a) Orders where time limit for filing appeal has not expired as on 31.01.2020, (b) Cases pending before

DRP as on 31.01.2020 as well as cases where DRP had issued directions on or before 31.01.2020 but no

order has been passed (c) Revision petitions pending before CIT u/s 264 on 31.01.2020, (d) Search cases

where the disputed demand is less than Rs.5 Crore (The limit of Rs.5 Crore will be computed year wise.)

2. Payment terms under the Scheme

Amount payable where payment made up to 31.03.2020

Amount payable where payment made after 31.03.2020 but before the last date

Appeals filed by the assessee

Search cases involving disputes relating to tax, interest, penalty, etc.

125% of the disputed tax. Penalty and interest would be waived.

135% of disputed tax. Penalty and interest would be waived.

Other than search cases where dispute involves tax, interest, penalty etc.



Where dispute relates to only levy of interest, penalty or fee.

25% of disputed interest, penalty or fee. Balance 75% would be waived.

30% of the disputed tax, penalty of fee. Balance 70% would be waived.

Appeals filed by Department or the Department has lost an issue

Search cases involving disputes relating to tax, interest penalty, etc.

62.5% of the disputed tax. Penalty and interest would be waived

67.5% of disputed tax. Penalty and interest would be waived

Other than search cases where dispute involves tax, interest, penalty, etc.


55% of disputed tax. Penalty and interest would be waived.

Where dispute relates to only levy of interest, penalty or fee.

12.5% of disputed interest, penalty or fee. Balance 87.5% would be waived.

15% of disputed interest, penalty or fee. Balance 85% would be waived.


NEWS YOU CAN USE

3. Exclusion from the scheme: The search cases where disputed tax is more than Rs.5 Cr in a year, prosecution

cases, cases involving undisclosed foreign income/ assets and the cases completed on the basis of information

received from other countries would not be covered under the scheme. Further, cases covered under certain

laws such as Benami law, PMLA, Narcotic Drugs and Psychotropic Substances Act, Special Courts Act, The

Unlawful Activities (Prevention) Act, 1967, The Prevention of Corruption Act, The Conservation of Foreign

Exchange and Prevention of Smuggling Activities Act, 1974 would continue to remain out of the scope of the

scheme.

4. The amended Scheme now proposes to provide for refund of excess tax paid by the taxpayer before filing a

declaration on the amount payable under the Scheme. However, no interest would be payable on such

refunded amount.

5. Also, the revised Scheme provides that filing of declaration will not set any precedent and it cannot be

claimed in any other proceedings that the taxpayer or the Department has conceded its tax position by settling

the dispute.

6. Though the revised Scheme doesn’t allow filing declaration issue-wise [i.e. it is not possible for declarant to

file declaration for some issues and litigate the balance issues], it provides that in a case where the taxpayer

has got a favourable decision on an issue at higher forum, he would be required to pay only 50% of disputed

tax on that issue even in the cases in which he has filed appeal.

7. The amended Scheme proposes to provide that on withdrawal of appeal, the taxpayer would be required to

submit the proof of withdrawal of appeal/writ with the intimation of payment i.e. before the issuance of final

certificate for settling the dispute and not with the declaration as originally proposed in the Bill.

8. Further, the Scheme now proposes to provide for withdrawal of appeals by Department, whereby the

Department would also withdraw the appeal/writ before the issuance of final certificate for settling the

dispute.

9. Likewise, the revised Scheme also proposes a mechanism for carry forward / set-off of losses. It provides

that the appellant shall have an option either to include the amount of tax related to such tax credit or loss or

depreciation in the amount of disputed tax, or to carry forward the reduced tax credit or loss or depreciation,

in such manner as may be prescribed.


CREATIVE CORNER

।। मेरा सपना ।।

मन में था एक सपना अम्बर को हाथों से छूना। पर मैं न थी पंछी न बादल,

बस थी मनुष्य के हाथों में खिलौना जिसने िब चाहा डोर से िीचा,

मन में था एक सपना अम्बर को हाथों से छूना।

मेरा सपना था, एक मुक्त उडान,

बनूूँ मैं अपने देश का मान, ककसी के पास हो मेरी कमान,

काश मेरी भावनाओं का कोई हो कद्रदान, मन में था एक सपना अम्बर को हाथों से छूना।

नीच ेदेिा एक मुस्कुराता चहेरा ननश्छल भाव से था भरा, चचल्लाता हुआ और ऊपर और ऊपर।।

अरे ककतनी मोहक है इसकी मुस्कान,

जिसने दी मुझ ेएक अलग सी पहचान,

तभी हुआ एहसास,

चाहे मैं देश के ललए न बनंू िास,

ककंतु एक ननहीं िान की मुस्कान की बनी मैं कारण।।

यही है िीवन का ननयम,

चाहे हों धरती पर या किर आसमान,

हर चीि का महत्व है कायम इसी सोच को मेरा सलाम,।

- टी.एन. श्रीविद्या, आयकर अधिकारी, एम.एस.टी.यू., बेंगलूरू

||बचपन की यादें||

ना िाने क्यों ददल में अिीब सा एहसास होता है,

सब कुछ पास होत ेहुए भी ये ददल कोई चीि िोिता है,

हो गए हैं सब व्यस्त इस दनुनया की भीड में, कोई ज्यादा तो कोई और ज्यादा की तलाश में अपना चैन सुकून िोता है।

एक ददन देिा घर के आूँगन में िेलत ेहुए उस ननहें से बच्च ेको

तो सोचा कक ना कोई चचतंा, ना कोई ख्वादहश बस मन में चंचलता और कदमों में उसके सारा िहाूँ लसमटा सा लगता

है।

तब याद आया अपना समय, वो आंगन की लमट्टी, वो पीपल की छाूँव,

बरसात की कीचड में वो भीगत ेपाूँव, आता है याद वो माूँ का चचल्लाना, पपता िी के डर से घर में चुपके से घुस िाना।

खिडकी से झाकत ेहुए दोस्तो का इंतिार, माूँ के हाथों का वो प्यारा सा दलुार।

एक पल के ललए सोचा चला िाऊ उस दनुनया में लेककन ये संभव नहीं होता है,

बाद में तो आदमी जिम्मेदाररयों को ही ढोता है। किर पवचार आया एक मन में

तो सोचा कक बचपन ही सबसे अच्छा होता है।

यहाूँ हसरत है दनुनया को पाने की, एक नयी पहचान बनाने की,

सारे िहाूँ में छा िाने की, लेककन िब देिा अपने बचपन के पलों को तो पाया,

माूँ के आूँचल में ही सारा संसार होता है।

होता है एक आजत्मक सुकून और आूँिों का झरोिा चैन की नींद सोता है।

तब याद आया कक बचपन सबसे अच्छा होता है।

इस दनुनया की भीड में जिम्मेदाररयों की िंिीर में काश कोई पल ऐसा भी होता,

मैं अपने बचपन में िाकर दोबारा माूँ के आूँचल में सोता, ना होती दनुनया की चकाचौंध

और ना हृदय पर भार होता, लसमट कर ममता की दनुनया में िुशनुमा ये संसार होता।

उस पल को याद करके आूँि नम और हृदय भारी होता है,

तभी तो दोस्तों मैं महसूस करता हूूँ, कक बचपन सबसे अच्छा होता है, सबसे अच्छा होता है।

- नीटू ससिंह, ननजी सधचि, अपर महाननदेशक(प्रसश.) का कायाालय, डी.टी.आर.टी.आई., बेंगलूरू


दहनदी पढें, दहनदी पढाएं

मातभृाषा की सेवा कर देश को महान बनाएं।

CREATIVE CORNER

।।िो लाल चल ददए ओढ़कर निरिंगा अपनी लाशों में।।

वो लाल चल ददए ओढकर नतरंगा अपनी लाशों में।

हुआ छलनी बदन का कतरा कतरा, रहेगी ये गाथा वीरता की

हमेशा सबकी बातों में।


आि कर रहा रंदन हृदय और बरसात है इन आूँिों में।

ये बुिददली नहीं सम्नान है उनका,

िो कहत ेथे आउूँगा ललपटकर नतरंगे में और चचथड ेसमेटे हाथों

में।


वो सरहत पर लड ेइस देश की िानतर,

बना रहे सम्मान धरा का,

तुम बाट रहे हो देश को धमम और िातों में।

वो लाल चल ददए ओढकर नतरंगा अपनी लाशों में।।

याद कर उमड रहा सैलाब आूँसुओं का, नींद नहीं है इन आूँिों में,

उठ रहा है तूिान हृदय में, उडले रहा हूूँ ललिकर िज्बातों में।

वो लाल चल ददए ओढकर नतरंगाअपनी लाशों में।।

(पुलिामा के अमर शहीदों को समवपाि)

- िमापाल मीणा, आशुसलवपक गे्रड-2, अपर हाननदेशक(प्रसश.)

का कायाालय, डी.टी.आर.टी.आई.,बेंगलूरू

EVERYDAY CONVERSATION English / Kannada / Telugu

1. What is your Name?

ನಿಮ್ಮ ಹೆಸರು ಏನು ? (K)

Nimma hesaru ennu? మీ పేరు ఏంటి? (T)

Mee payru enti? 2. What is the price of this vegetable ?

ಈ ತರಕಾರಿಯ ಬೆಲೆ ಎಷ್ುು ? (K)

Ee tarakariya bele estu? ఈ కూరగాయ ధర ఎంత? (T)

Ee Kooragaaya dhara entha? 3. Where does this bus ply to ?

ಈ ಬಸುು ಎಲ್ಲಿಗೆ ಹೆ ೋಗುತತದೆ ? (K)

Ee bassu elige hogututtade?

ఈ బస్సు ఎకకడికి వెళుత ంది? (T)

Ee Bassu ekkadiki veluthundi? 4. I am sorry for the inconvenience caused

ಅನಾನುಕ ಲತೆಗಾಗಿ ವಿಷಾದಿಸುತ ತೆೋನೆ (K)

Ananukulategagi vishadisuttene

అసౌకరయం కలిగినందసకు క్షమంచండి. (T)

Asoukaryam kaliginanduku kshaminchandi. 5. Thanks for coming

ಆಗಮಿಸಿದ್ದಕೆೆ ಧನಯವಾದ್ಗಳು (K)

Agamishidakke dhnyavadagallu.

వచ్చినందసకు ధనయవాదాలు. (T)

Vacchunanduku dhanyavadalu.

- -Drawing by Mrs. S. Padma, AAD (Trg.), 3

-


एक भारि शे्रष्ठ भारि

EK BHARAT SRESHTH BHARAT

CREATIVE CORNER

THREE TYPES OF MATHEMATICS: deciphering purnat purna mudachyate

As far as the evolution of the Indian thought system is concerned, zero has been as much a mathematical concept as a mystic one. The whole philosophy of Buddha is based on sunyata - nothingness. By using zero (Sunya), numbers have multiplied their own value. Finally a way has been found to make something out of ‘nothing’. In eastern philosophy, existence was conceived of as the paradox of being and nothingness. Buddha’s view was that the whole existence is a great void; it is all empty and nothingness. Then came Shankara who said there is fullness in everything – the existence is pervaded by Brahman. While ‘nothingness’ was the basis of a rebellious religion and philosophy, ‘nothing’ was the starting point in the evolution of mathematics. On this background I am tempted to divide mathematics into three realms. First of all, is the logical sequential common sense mathematics where two plus two is four. It has tremendous use in our day to day affairs. All scientific progress and commercial transactions are based on this. This is the mathematics that we learn as a part of curriculum in our educational institutions. Let us call it the logical mathematics. Secondly, there is this mathematics of the group dynamics or for simplicity let us call it the dynamic mathematics. According to the logical mathematics if one person does x amount of work in a day and another does y amount of work in a day, then both will do x+y amount of work. However according to dynamic mathematics both will do much more than x+y amount of work. Whenever two people work together they create a third force in the form of group dynamics or synergy that adds something to the total output. Of course if this third force is negative, then the total output will be less than the sum of individual outputs. If two people are able to lift a stone to a height of one meter it does not mean that one person

will be able to lift it to a height of half a meter. One person may not be able to lift it at all. When a bird flies with its flock in a formation it uses less energy than it would do for the same distance if it flew individually. The synergy among the birds is such that even a sick and weak bird is carried along once it is a part of the formation. Maybe, the Hindi proverb –Ek aur ek gyarah ( one plus one becomes eleven) – is based on this principle of group dynamics. Then, there is the mathematics of the transcendental or the mathematics of the mystical experience. Here is the first declaration of the Ishavasya Upanishad.

Purnamadah purnamidam purnat purna mudachyate. Purnashya purnamadaya purnamevavashishyate. (That is whole, and this also is whole. For only the

whole is born out of the whole; And when the whole is taken from the whole, the

remainder is whole.) Even though it is difficult to understand this sloka with our logical mind, some indications can be given. For example water can be divided but not ‘liquidity’. When a jug of water is taken out from a bucket full of water the quality of liquidity in either of these two different containers is neither improved nor downgraded. Or let us take another example. There is a rose plant. We cut a branch and plant it at another place where it grows into a plant again. When we cut a live plant what we are actually taking out is the tree-ness or the essence of the tree. However the tree-ness or the essence of the first tree remains whole at the same time the new branch also grows into a whole tree. We cannot say that by cutting the earlier tree the wholeness in either has been affected. We can also see it in the context of transmission of knowledge. When a teacher wholeheartedly transmits knowledge, his knowledge does not get diminished. When a competent teacher transmits knowledge to a receptive student, purnat purna mudachayte is no more confined to the pages of a book as a mystic impracticable concept. Maybe, that is the reason many educational institutes including DTRTI have included it as part of their logo.

- - Durga Prasad Dash, DTRTI


FROM THE DTRTI ARCHIVES

Kannada Film Personality Shri Ramesh Aravind visits DTRTI on 11.08.2012 as Chief Guest of the valediction function of the Direct Recruit

Inspectors’ Induction Course.

Mrs. Jahanzeb Akhtar, the then ADG and other officers taking him around the campus.


Chief Patron : Ms. Susan D. George, Addl. Director General (Trg.)

Editor in Chief: Shri LV Bhaskara Reddy, Additional Director (Trg.)

Editorial Team: Shri NS Phanidharan, Deputy Director (Trg.); Shri M. G. Mahendar Singh, Additional Assistant

Director (Trg.) ; Shri Durga Prasad Dash, Inspector of Income Tax ; Shri Nitoo Singh, Private Secretary .

Direct Taxes Regional Training Institute, Plot No.17, Near HMT Watch Factory, Jalahalli, Bangalore -560013,

Karnataka. Phone : (080) 23082000, Fax : (080) 23082026, Website: dtrtibangalore.com

Dear Reader,

As we evolve, we will try to make Samvahak more educative and enlightening, with whole hearted support from all

of you, of course. Our process of evolution is dependent on your continuous cooperation in providing us honest

feedback and contributing articles and other material suitable for the newsletter. The article, poems, etc. can be in

Hindi/English or any Indian language. Of course, articles in other languages should be accompanied by a synopsis in

English. Kindly make sure that your articles have not been published earlier.

----- Editorial Team, DTRTI

DISCLAIMER : All efforts have been taken to verify and authenticate the contents published. Any inadvertent error /

mistake may kindly be brought to the notice of the editorial team. Articles published in the ‘Creative Corner’ section

reflect the authors’ own point of view. Informative articles published are for guidance only and should not be

construed as authoritative.

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