THE LIVING LEGENDS OF 1965 WAR - A TALE OF GRIT AND GLORY - WE SALUTE OUR HEROES !!!!!!

A NEWS REPORT

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Fifty years after India and Pakistan fought a six-week war on the Western front, the valour of Indian soldiers may have faded away from the public memory. But, legion of their heroism — eloquently testified in the musty war citations - remains etched on the nation’s annals of war.

Of  213 gallant men decorated (56 posthumously) with the ultimate war medals — Param Vir Chakra (PVC), Maha Vir Chakra (MVC) and Vir Chakra — only a handful are still around as last of the living legends of the 1965 war.

Hindustan Times tracked 14 of them to refresh the forgotten stories of their extraordinary grit and glory.

Brigadier Sant Singh, 95



Award: Maha Vir chakra
Sikh Light Infantry
Mendhar-Poonch

Two MVCs to his credit

Brigadier Sant Singh has participated in World War-2, Pakistan wars of 1948, 1965 and 1971; besides the 1962 war with China. He won the Maha Vir Chakra in both 1965 and 1971. He was also recommended for another MVC and also Param Vir Chakra. Retired in 1973 he is 95 now. “Very few people reach this age. I am thankful to God for keeping me fit,” he said. He was Lt Col in the 1965 war and won his medal for action in Mendhar, where a cantonment is named after him as honour. He now lives in Chandigarh.

Act of Valour: Quietly after ceasefire, Pakistan had occupied Kaldopi hill artillery post in the Mendhar sector of J&K’s Poonch district. Infantry attacks to recapture it had failed, so divisional commander Lt Gen Amrik Singh detailed then Lt Col Sant Singh to plan a night assault to keep the casualties down. Even with a smaller force, he routed the enemy on the night of November 2, 1965.

Climbing a difficult, strongly defended feature, dodging enemy mines and artillery fire, he charged the enemy; and a hand-to-hand combat later, got the objective. He then moved from bunker to bunker in the face of heavy artillery and automatic fire, and freed another post.

Air Marshal PP Singh, 88


Award: Maha Vir Chakra
SQUADRON: No. 5 of IAF, Agra air base

IAF hero led from front

Commissioned in the Indian Air Force on April 15, 1950, he was commanding Number 5 ‘Tuskers’ Squadron of the IAF during the 1965 war. The squadron, equipped with the Canberra bomber, was stationed at Agra. It was given the triple task of tactical bombing, close support and armed patrolling.

He carried out tactical bombing of various targets to attack the Pakistan Air Force on the ground. He was awarded the Maha Vir Chakra, the second highest military decoration in the country. He was also awarded the Ati Vishisht Seva Medal and Param Vishisht Seva Medal in 1972 and 1985, respectively. After retirement, he settled down in SAS Nagar before shifting to Delhi nine years ago to stay with his daughter.

ACT OF VALOUR: Wg Cdr Prem Pal Singh was commanding a bomber squadron. Between September 6 and 9, he undertook six offensive and tactical close support operations, including reconnaissance over the Sargodha, Dab, Akwal and Marud airfields, marking of Peshawar airfield and bombing of Pakistani troop and armour concentrations. In the face of heavy anti-aircraft fire, he led the bombing and reconnaissance missions with courage, determination and tenacity.

Major Ravinder Singh Bedi, 72



Award: Vir Chakra
14 Horse (The Scindia Horse), Lahore

Soldiering on with tradition

Major Bedi’s great-grandfather Sir Baba Khem Singh Bedi owned 1,200 acres in Montgomery district (now in Pakistan) of undivided Punjab. His father, Kunwar Surinder Singh Bedi, a legendary Punjab-cadre IAS officer, was a recipient of the Padma Shri and Padma Bhushan. After Partition, the family settled in Amritsar and he joined the army as 2nd Lieutenant in June 1963. At 21, he took part in the war and came out with flying colours. Later, he joined the civil services and retired as secretary to the Government of India in 2006. Settled in Delhi, he loves travelling and spends time in his farmhouse in Uttar Pradesh. His son is a pilot and his two daughters well-settled, while his wife Dilraj does social work.

ACT OF VALOUR: On September 17, 1965, 2nd Lieutenant Ravinder Singh Bedi was ordered to move with his troops through Jhuggian village in Lahore sector in Pakistan and engage enemy bunkers, guns and tanks in Dograi. Though his tank was hit by fire from a recoilless gun, he continued to lead his troop and knocked out the gun. He did not abandon the tank until it was on fire. Though wounded, he led his men to safety.

Havildar Budh Singh, 71



Award: Vir Chakra
REGIMENT: 4 Rajput
SECTOR: Kargil

Son of the soil still toils

Havildar Budh Singh, who belongs to Haryana’s Mahendergarh district, had one dream since childhood: To join the army and fight for India.He did not have any schooling but joined the army like several others in his family as soon as he turned18. The soldier from 4 RajputRegiment did not have to wait long to fulfil his dream. He was posted in Kargil when Pakistani intruders attacked one of the posts. He fought bravely to frustrate their attempt. He also participated in the 1971 war. But he has fallen on hard times now. He lives in his native Aghiar village with wife Prem Devi, a widowed daughter-in-law and grandson. The war hero has to work in the field to make bothends meet.

ACT OF VALOUR: On May 16, 1965, Pakistani intruders attacked one of the posts in Kargil. The attack was repulsed and sepoy Budh’s battalion was ordered to push back the intruders and capture a point, a dominating feature. As part of the leading section of his company, he charged with grenades and continued firing till he captured the target.

Naib Subedar Dharam Singh, 70



Award: Vir Chakra
Sikh Light Infantry
Kalidhar in J&K

Proud to have served nation

“I am Vir Chakra Naib Subedar Dharam Singh” is how the war hero introduces himself. His eyes light up when he talks about his exploits on the battlefront. “Log kehte hai itna garv kyun hai? (People ask me why are you so proud?) I tell them I have done something for the country,” he says.

He was only 18 when he was recruited and received the gallantry award from President Zakir Hussain at 24 in 1968. “After serving the army for 24 years, I got a job in a bank. Even today when I go out, people salute me,” says the veteran, who has settled down in Amritsar.

ACT OF VALOUR: On October 4, 1965, a company in which sepoy Dharam Singh was serving was ordered to clear an encroachment on a feature near Kalidhar in Jammu and Kashmir, which had been made by Pakistani forces notwithstanding the ceasefire. When its advance was held up due to a minefield, he volunteered to lead the way. During the counter-attack, he killed two enemy soldiers.

Colonel Ranbir Singh Kang, 75

Award: Vir Chakra
REGIMENT: 4 Rajput
SECTOR: Kargil

Upholding family legacy

Colonel Kang is a third-generation officer. His grandfather was Risaldar Narain Singh and father Brig Sukhdev Singh, who was also awarded the Vir Chakra for the 1947-48 action and Military Cross in World War 2. His brothers also joined the army and the son of the eldest brother got killed in action in Sri Lanka. Col Kang retired in 1990 and now lives in SAS Nagar.

ACT OF VALOUR: In early 1965, Pakistan had occupied territory in Kutch and an attack in Kargil was planned to counter that. On May 14, 1965, the attack was ordered. Company commander Baljit Singh Randhawa and Kang launched the attack on May 17 and reached up to 150 metres from the perimeter wall of the enemy, who fired. But they kept moving.

A hand-to-hand battle ensued. A bullet grazed Kang’s head and he fell unconscious. When he came to, Major Randhawa asked him to return but he refused. Soon, Major Randhawa got hit, so Kang took command. He led the company in hurling grenades on enemy bunkers and made them retreat. They hoisted the Tricolour there. Major Randhawa got the MVC and three Vir Chakras were awarded.

Major Rajinder Kumar Bali, 80



Award: Vir Chakra
2 Sikh LI, Rann of Kutch

On Gujarat patrol duty

Major Bali remembers every detail as though the war was fought only yesterday. His eyes light up but there are long pauses too. “It was April 1965 when I was asked to rush to the Gujarat border in the guise of a Punjab Armed Police personnel. All I had was a lathi in hand and a hat on the head to patrol the border. The rest is history,” he says at his house in Ambala City, where he lives with his wife Kameshwari, while their son is settled abroad and daughter in Delhi.

ACT OF VALOUR: Major Bali was rushed to the Kutch area when Pakistani intruders launched an attack on Sardar Post on April 9, 1965. He helped reorganise defences in the Vigakot area and motivated state reserve police force personnel there. After two police patrols failed to reach the post due to shelling by intruders, he volunteered to take out a patrol. With three riflemen, he ventured through a minefield to capture four Pakistani intruders and a loaded light machine gun.

Captain Reet Mohinder Paul Singh, 72



Award: Vir Chakra
8th Light Cavalry
Lahore-Ferozepur

Tough survivor, he inspires

Captain Reet Mohinder Paul Singh proudly narrates how as a 22-year-old, he showed exemplary courage in the battle in which he lost an eye. After being discharged from the army in 1969, he started farming in Patiala and was later allotted a gas agency at Nabha. He inspired his children to join the army. While his son, Lt Colonel Verendra Paul Singh, is serving in his unit, his daughter, Captain Jaspreet, was a short service commission officer. He named his house after Machike, a border village in Pakistan, where he fought. He visited Machike with the family in 2012 to show them the place that changed his life.

ACT OF VALOUR: On September 22, 1965, Second Lieutenant Reet Mohinder Paul Singh was leader of a tank troop which was ordered to capture an enemy position in the Lahore sector. Having reached within 400 yards of the enemy position, he came upon a minefield. Despite shelling, he dismounted to find a suitable crossing place for his troop. Though wounded in the chest and right arm, he completed the reconnaissance. He was again hit by a shell-burst that left him wounded in the face.

Brig Jasbir Singh, 74



Award: Vir Chakra
Garhwal Rifles
Sector: Rajasthan

Support fails, grit prevails

Brig Jasbir Singh was acting captain in 1965 and commanding a company. After retiring in 1995, he now lives in Chandigarh. He also was in the attack on Gajra on September 8, 1965. He was awarded a gallantry medal for post-ceasefire action on November 17, 1965. In this operation, two Vir Chakras and 4 Mention-in-Dispatches were awarded. His battalion got 3 VCs and 7 M-i-Ds for action in Barmer and Rajasthan.

Act of Valour: Even after ceasefire, Pakistani troops had entered Mijalar in Rajasthan’s Barmer-Jaisalmer area and Captain Jasbir’s fighters were ordered to evict them. The attack had to be secret. He did a recce and first reached the nearby village of Satto to coordinate with tank formations.

They marched 16 kilometres through 20-odd sand dunes. At 4am, the enemy was attacked from the rear flank, with Captain Jasbir’s company leading from the front. Taken by surprise, the enemy was confused. Only two tanks, however, moved in as support. He radioed the commanding officer for backup and got a platoon. The enemy soon gave up after many of its soldiers were either killed or captured. Captain Jabir’s men were given a peace station as prize posting.

Air Marshal DN Rathore, 77



Award: Vir Chakra
Airbase: Halwara

The Sabre killer

Air Marshal DN Rathore (retd) was flight lieutenant in the 1965 war. He joined the air force in 1959 and retired in 1996 as commander-in-chief of Central Air Command. He now lives in Chandigarh. His Vir-Chakra feat came on September 6, 1965, when he shot down a Sabre aircraft whose pilot was a decorated officer of Pakistan Air Force.

Act of Valour: In 1965, Pakistan had Sabre jet fighters and India had Hunters. On September 6 that year, then Flight Lieutenant DN Rathore I was leading a section of two aircrafts to carry out a dusk combat air patrol over the Halwara airfield. They were flying at 10,000 feet when four Pakistani Sabres pounded the base and engaged two Indian aircraft circling over.

Flt Lt Rathore went into a full-throttle, spiralling descent behind a Sabre, which was oblivious to the threat on its tail as it continued to fly in a straight course towards Pakistan. The Hunter closed in 500 yards from it and opened fire. A hit was confirmed when the Sabre decelerated and a trail of flame appeared behind its exhaust. The second hunter flown by Flt Lt VK Neb shot down another Sabre. He also won Vir Chakra.

Lt Col Ram Swarup Sharma, 84



Award: Vir Chakra
Rajputana Rifles
Khemkaran

Tiger who foxed enemy

Lt Col Ram Swarup Sharma (retd) is a veteran of the 1962, 1965 and 1971 wars, who earned Vir Chakra for his act of bravery on September 21, 1965, as company commander holding the rank of major. His company got three more Vir Chakras in the campaign. Retired since 1983, he now lives in Chandigarh. He has no complaint with life or with the treatment of gallantry awardees.

Act of Valour: Two days before the ceasefire in 1965, the team of then major Ram Swarup Sharma in the Khemkaran sector spotted some movement on the enemy side. A patrol came under heavy fire but the force decided to go for the kill. To fool the enemy, they advanced raising the slogan ‘Raja Ram Chander Ki Jai’ one after the other to reflect big numbers. Four MMGs were firing at them. Just 200 meters from the enemy, their cover was given away and bullets rained on the bajra field where they lay hidden. But as they kept advancing while raising the slogan, the fire started reducing. The plan had worked; the enemy fled and its guns, ammunition, and wireless sets were seized. The captured post was a battalion headquarters. Two tanks were also destroyed.

Sq Leader Hamir Singh Mangat, 80


Award: Vir Chakra 
5 Squadron
Flew from Agra

High-flyer in action

Sqn Ldr Mangat was a flight navigator in a Canberra bomber of 5 Squadron along with pilot Wing Commander PP Singh. He flew from Agra towards Pakistan. He was awarded the gallantry medal for action that took place on September 6, 1965.

ACT OF VALOUR: The Pakistani aircraft were ready to take off but the Indian pilots had to see how they could manage to destroy the airfield. Their tactic was not to fly too high so as to avoid detection by the Pakistani radar. On the night of September 6, before leaving, Squadron Leader Mangat gave a blank cheque to his wife as he did not know whether he would return.

They had to take shelter in hill areas to avoid detection. They kept dodging the Pakistanis. The moonlight made their task a little easier. When they reached a Pakistani airfield, they had just a few minutes to act. Six to seven bombs were dropped before they returned. The job was done.

Colonel Sansar Singh, 79



Award: Vir Chakra
REGIMENT: 7 Sikh
SECTOR: Poonch

12 hours made difference

Colonel Sansar Singh has not been keeping well of late but it does not show when he talks about the bravehearts of 7 Sikh Regiment. They fought Pakistani soldiers in the Poonch sector of Jammu and Kashmir and he was a part of the Battle of OP Hill. The regiment attacked in three phases with five companies to dislodge the intruders. Captain Sansar Singh headed the company that recaptured the hill. Eighty soldiers, including 18 from his company, were killed in the fight, described by Lt Gen Harbakhsh Singh (retd) as “one of the most spectacular battles of the 1965 and one of the toughest fought since Independence”. After retirement, he lives in Gurgaon and has started a self-employment scheme for ex-servicemen that is now run by his son.

ACT OF VALOUR: At 8pm, we finished ardas (prayer) and suddenly came under heavy artillery shelling and machine gun fire from the enemy that was firing from adjoining features. They had over six automatic machine guns. The only thing we told ourselves was: It’s now or never. We stood our ground though we knew that companies before ours had not met with much success. By 8am, OP Hill was ours.

Col Prabhu Singh, 75



Award: Vir Chakra
Rajputana Rifles
Khemkaran

Freedom preserver now

Commissioned in 1962, Col Prabhu Singh joined the 18th battalion of the Rajputana Rifles and was posted to Kohima in Nagaland. His unit was moved to the forward post at Khemkaran on the Punjab border on September 6, 1965, to thwart enemy aggression. He is the first officer who rose to the position of commanding officer of his own unit in 1978. “I believe in Lt General Harbaksh Singh’s words that those in war are freedom fighters and those off the field are freedom preservers. I am a freedom preserver of the nation now.”

ACT OF VALOUR: On September 6, 1965, Captain Prabhu Singh was commanding a company of a battalion ordered to seize an enemy post at Fattiwala in Khemkaran. Leading a platoon, he seized the post, despite scanty information and strong enemy position. On September 9, 1965, the enemy charged the location of Captain Prabhu Singh’s company with tanks.

Captain Prabhu Singh went to each platoon, encouraging them to hold position. Ultimately, he succeeded in repulsing the enemy attack.

Dr.Shivarama karanth layout notification by BDA is quashed

The High Court Of Karnataka has quashed the preliminary notification issued under the Land Acquisition Act for the formation of Dr.Shivarama Karanth Layout yesterday.

UNAUTHORISED CONSTRUCTIONS IN BBMP LIMITS - LATEST CIRCULAR ON ACTION TO BE TAKEN - NO POWER AND NO WATER - ILLEGAL - DEVIATION - UNAUHTORISED - VIOLATION - BUILDINGS - BBMP CIRCULAR

THE BBMP HAS ISSUED A CIRCULAR DATED 07-08-2015 REGARDING THE ACTION TO BE TAKEN ON THE UNAUHTORISED CONSTRUCTIONS IN BANGALORE AND DIRECTING THE JURISDICTIONAL OFFICIALS TO INITIATE APPROPRIATE ACTION AGAINST THE OWNER, BUILDERS AND ARCHITECTS AND FURTHER DIRECTED THE OFFICIALS TO MAKE A DETAILED REQUEST TO BESCOM AND BWSSB NOT TO PROVIDE ELECTRICITY AND WATER SUPPLY.

BEST WISHES ON THE OCCASION OF 69th INDEPENDENCE DAY

WE WISH ALL OUR VIEWERS A VERY PEACEFUL, HAPPY AND PROSPEROUS RESURGENT INDIA ON THE 69th INDEPENDENCE DAY

FIRE SAFETY IN THE APARTMENTS IN BANGALORE - DID YOU CHECK ?

engaluru -  13,214 buildings lack fire safety

Over 13,000 of these are buildings in Bengaluru have complied with the safety norms set by The Department of Fire and Emergency Services in Karnataka and the apartment owners association are least bothered to ensure the safety of its members and the Department, during the course of its annual audit has discovered this non-compliance and has been intimated to the Government for further action.

The NOC issued by the Fire and Emergency Department is NOT for the Government nor for the department welfare and it is for the safety and security of the subjects residing in the multistoried apartments, but the associations does not seem to be bothered about the safety of its subjects.

The directorate may request  the civic utility providers to cut electricity and water supply if they do not comply with the mandatory guidelines within 90 days.

All high-rise building plans have to be approved by the Department and  About 2,205 buildings had obtained initial clearances but failed to adopt our recommendations and the violators will be served with notices to adopt safety measures as per prescribed guidelines.


"Following directions of the High Court of Karnataka pertaining to implementation of these guidelines, the department took up spot verification of buildings across the state. Several district officers were summoned to Bengaluru on deputation to assess the umpteen high-rise buildings that have mushroomed here in the past few years. Our officers visited premises of almost every building to verify their fire safety measures. It was only last week that we finished with the first phase of the audit and in the coming few days, we will take up classification of these buildings into residential, commercial and public buildings," explained yet another senior officer of the directorate.

Major violations that were detected include lack of access roads as wide as 12 mt, lack of driveways that can accommodate fire fighting vehicles, not having water sumps and overhead tanks for supply of water, non-existent water sprinkler system, and unscientific fire exit staircase.

GOVERNMENT PROPOSE TO ADD MORE AREAS TO BDA AND SCRAP BMICPA !!!!

BDA EXPANDS WITH MORE PROBLEMS

The Bangalore Development Authority (BDA), which is in the process of preparing the Revised Master Plan 2031, has come up with the latest base map for the city that shows urban agglomeration in close to 3,300 sq. km in and around the city, much beyond the BMA limits,  Which  include parts of Anekal, Bidadi and the entire area presently under the Bangalore-Mysore Infrastructure Corridor Planning Authority (BMICPA). The BDA wants the government to scrap the BMICPA and merge it with the BDA area. The BDA’s fresh proposal comes at a time when its action to chalk out RMP 2031 itself has been challenged after the formation of Bangalore Metropolitan Planning Council.

PRESIDENT OF INDIA AND THE PRIME MINISTER OF INDIA PAYING HOMAGE TO THE FORMER PRESIDENT BHARATH RATHNA DR.A.P.J.ABDUL KALAM AT NEW DELHI

CLICK ON THE PHOTOS FOR HD IMAGES

The bankrupt Greece – Bailed out with tough conditions !!!!!!!

Greece had accepted most of the tough conditions imposed by international lenders (It had no option left)  but was continuing to reject German-led demands for the sequestration of state assets to be sold off to pay down debt and  resisted a full role for the International Monetary Fund in a proposed 86 billion euro bailout, which German Chancellor Angela Merkel has declared essential to win parliamentary backing in Berlin. On many issues, Greece PM had to accept what resembled surrender terms, abandoning any hope of the end to austerity he had promised Greeks when his radical leftist Syriza party was elected in January.

"Euro summit has unanimously reached agreement. All ready to go for ESM programme for Greece with serious reforms and financial support," European Council President Donald Tusk announced, referring to the European Stability Mechanism bailout fund.

EXPLANATORY CIRCULAR ON Notification of Black Money Rules

Notification of Black Money Rules and issue of Explanatory Circular for Compliance Window under Black Money Act

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 (the Rules) have been notified vide notification no. G.S.R. 529 (E) dated 02-07-2015. These Rules provide the method of determination of Fair Market Value of an undisclosed foreign asset. The declaration under Section 59 of the Act may be filed on or before 30.09.2015 in Form 6 appended to the Rules before the designated Commissioner of Income Tax.

The Commissioner of Income Tax (International Tax)-2, Pratyaksh Kar Bhavan, S.P.M. Civic Centre, Minto Road, New Delhi-110002 has been designated to receive the declarations. The designated Commissioner of Income Tax will inform the declarant by 31.10.2015 whether the competent authority already has any information in respect of the asset(s) declared. The declarant may revise his declaration within 15 days of receipt of the intimation from the Commissioner of Income Tax. The tax and penalty on the value of undisclosed foreign assets declared is required to be paid by 31.12.2015. Upon payment of tax and penalty, the Commissioner of Income Tax will issue an acknowledgement in Form 7 of the Black Money Rules to the declarant.

Rule 3 of the Rules prescribe the manner in which the Fair Market Value of the assets is to be determined.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
(TPL DIVISION)
NEW DELHI

CIRCULAR NO.  12/2015, Dated: July 2, 2015

EXPLANATORY NOTES ON PROVISIONS RELATING TO TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS AS PROVIDED IN CHAPTER VI OF THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX ACT, 2015.

Introduction

THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX ACT, 2015 (referred to here as ‘the Act’) as passed by the Parliament received the assent of the President on the 26th of May 2015. The Act contains provisions to deal with the menace of black money stashed away abroad. It, inter alia, levies tax on undisclosed assets held abroad by a person who is a resident in India at the rate of 30 percent of the value of such assets, provides for a penalty equal to 90 percent of the value of such asset, and also provides for rigorous imprisonment of three to ten years for wilful attempt to evade tax in relation to a undisclosed foreign income or asset.

2. Considering the stringent nature of the provisions of the new law, Chapter VI of the Act, comprising sections 59 to 72, provides for a one-time compliance opportunity for a limited period to persons who have any foreign assets which have hitherto not been disclosed for the purposes of Income-tax. This circular explains the substance of the provisions of the compliance window provided for in the said Chapter VI of the Act.

Scope of compliance window

3. A declaration under the aforesaid chapter can be made in respect of undisclosed foreign assets of a person who is a resident other than not ordinarily resident in India within the meaning of clause (6) of section 6 of the Income-tax Act.

4. A declaration under the aforesaid Chapter may be made in respect of any undisclosed asset located outside India and acquired from income chargeable to tax under the Income-tax Act for any assessment year prior to the assessment year 2016-17 for which he had, either failed to furnish a return under section 139 of the Income-tax Act, or failed to disclose such income in a return furnished before the date of commencement of the Act, or such income had escaped assessment by reason of the omission or failure on the part of such person to make a return under the Income-tax Act or to disclose fully and truly all material facts necessary for the assessment or otherwise.

Rate of tax and penalty

5. The person making a declaration under the provisions of the chapter would be liable to pay tax at the rate of 30 percent of the value of such undisclosed asset. In addition, he would also be liable to pay penalty at the rate of 100% of such tax (i.e., a further 30% of the value of the asset as on the date of commencement of the Act). Therefore, the declarant would be liable to pay a total of 60 percent of the value of the undisclosed asset declared by him. This special rate of tax and penalty specified in the compliance provisions will override any rate or rates specified under the provisions of the Income-tax Act or the annual Finance Acts.

Time limits for declaration and making payment

6. A declaration under the Act can be made anytime on or after the date of commencement of the Act but before a date to be notified by the Central Government. As regards the commencement of the Act, section 1 provides that the Act shall come into force on the 1st of April, 2016. However, section 3 which specifies the charge of tax, lays down that tax shall be charged for every assessment year commencing on or after the 1st day of April, 2016. Hence, under the Act, tax is also chargeable for assessment year 2016-17 for which the relevant previous year is 2015-16. In exercise of its power to remove difficulties under section 86 of the Act, the Central Government by an order has clarified that the Act shall come in to force on 1st July, 2015. Accordingly, the compliance provisions under Chapter VI shall also come into force with effect from the date of commencement of the Act i.e. 1st of July, 2015.

7. The Central Government has further notified 30th September, 2015 as the last date for making the declaration before the designated Principal Commissioner or Commissioner of Income Tax (PCIT/CIT) and 31st December, 2015 as the last date by which the tax and penalty mentioned in para 5 above shall be paid. Accordingly, a declaration under Chapter VI in Form 6 as prescribed in the Rules may be made at any time before 30.09.2015. After such declaration has been furnished, the designated Principal CIT/ CIT will issue an intimation in the proforma annexed to the Circular to the declarant by 31.10.15 whether any information in respect of the declared asset had been received by the Competent Authority on or before 30th June 2015, under an agreement entered into by the Central Government under section 90 or 90A of the Income-tax Act. Where any such information had been received, the declarant shall file a revised declaration in Form 6 excluding such asset. The declarant shall not be liable for any consequences under the Act in respect of, any asset which has been duly declared but has been found ineligible for declaration as the Central Government had prior information on such asset. However, such information may be used under the provisions of the Income-tax Act. The revised declaration shall be filed within 15 days of receipt of intimation from the designated Principal Commissioner /Commissioner i.e. if a declarant has received the intimation on 10th October 2015, he can file a revised declaration on or before 25th October, 2015. However, in all cases, the declarant is required to pay the requisite tax and penalty on the assets eligible for declaration latest by 31.12.2015. After the intimation of payment by the declarant, the Principal CIT/CIT will issue an acknowledgement in Form 7 of the accepted declaration within 15 days of such intimation of payment by the declarant.

Form for declaration

8. As per the Act, declaration under the chapter is to be made in such form and shall be verified in such manner as may be prescribed. The form prescribed for this purpose is Form 6 which has been duly notified. The table below mentions the persons who are authorized to sign the said form:

Sl.	Status of the declarant	Declaration to be signed by
1.	Individual	Individual; where individual is absent from India, person authorized by him; where the individual is mentally incapacitated, his guardian or other person competent to act on his behalf.
2.	HUF	Karta; where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of the HUF
3.	Company	Managing Director; where for any unavoidable reason the managing director is not able to sign or there is no managing director, by any director.
4.	Firm	Managing partner; where for any unavoidable reason the managing partner is not able to sign the declaration, or where there is no managing partner, by any partner, not being a minor.
5.	Any other association	Any member of the association or the principal officer.
6.	Any other person	That person or by some other person competent to act on his behalf.

The declaration may be filed with the Commissioner of Income-tax, Delhi. The declaration may also be filed online on the e-filing website of the Income Tax Department using the digital signature of the declarant.

Declaration not eligible in certain cases

9. As per the provisions of section 71 of the Act no declaration under the compliance window can be made in respect of any undisclosed foreign asset which has been acquired from income chargeable to tax under the Income-tax Act for assessment year 2015-16 or any earlier assessment year in the following cases –

(i) where a notice under section 142 or section 143(2) or section 148 or section 153A or section 153C of the Income-tax Act has been issued in respect of such assessment year and the proceeding is pending before the Assessing Officer. For the purposes of declaration under section 59 it is clarified that the person will not be eligible under the compliance window if any notice referred above has been served upon the person on or before 30th June 2015 i.e. before the date of commencement of this Act.

In the form of declaration (Form 6) the declarant will verify that no such notice has been received by him on or before 30th June 2015.

(ii) where a search has been conducted under section 132 or requisition has been made under section 132A or a survey has been carried out under section 133A of the Income-tax Act in a previous year and the time for issuance of a notice under section 143 (2) or section 153A or section 153C for the relevant assessment year has not expired. In the form of declaration (Form 6) the declarant will also verify that these facts do not prevail in his case.

(iii) where any information has been received by the competent authority under an agreement entered into by the Central Government under section 90 or section 90A of the Income-tax Act in respect of such undisclosed asset. For the purposes of declaration under section 59 it is clarified that the person will not be eligible under the compliance window if any information referred above has been received by the competent authority on or before 30th June 2015 i.e. before the date of commencement of this Act.

A person in respect of whom proceedings for prosecution of any offence punishable under Chapter IX (offences relating to public servants) or Chapter XVII (offences against property) of the Indian Penal Code or under the Unlawful Activities (Prevention) Act or the Prevention of Corruption Act are pending shall not be eligible to make declaration under Chapter VI.

Circumstances where declaration shall be invalid

10. In the following situations, a declaration shall be void and shall be deemed never to have been made:-

(a) If the declarant fails to pay the entire amount of tax and penalty within the specified date, i.e., 31.12.2015;

(b) Where the declaration has been made by misrepresentation or suppression of facts or information.

Where the declaration is held to be void for any of the above reasons, it shall be deemed never to have been made and all the provisions of the Act, including penalties and prosecutions, shall apply accordingly.

Any tax or penalty paid in pursuance of the declaration shall, however, not be refundable under any circumstances.

Effect of valid declaration

11. Where a valid declaration as detailed above has been made, the following consequences will follow:

(a) The amount of undisclosed investment in the asset declared shall not be included in the total income of the declarant under the Income-tax Act for any assessment year;

(b) The contents of the declaration shall not be admissible in evidence against the declarant in any penalty or prosecution proceedings under the Income-tax Act, the Wealth Tax Act, the Foreign Exchange Management Act, the Companies Act or the Customs Act;

(c) The value of asset declared in the declaration shall not be chargeable to Wealth Tax for any assessment year or years.

(d) Declaration of undisclosed foreign asset will not affect the finality of completed assessments. The declarant will not be entitled to claim re-assessment of any earlier year or revision of any order or any benefit or set off or relief in any appeal or proceedings under the Act or under Income-tax Act in respect of declared undisclosed asset located outside India or any tax paid thereon.

F. No. 142/18/2015-TPL

(Gaurav Kanaujia)
Director to the Govt. of India

Annexure

Intimation to the declarant in respect of declaration made under section 59 of the Black Money
(Undisclosed Foreign Income and Assets) and Imposition of Tax, 2015

Office of the Principal Commissioner/Commissioner of Income-tax,

…………………………………

…………………………………

To,

(Name and address of the declarant)

With reference to your declaration filed under section 59 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax, 2015 on _________________ (date) vide receipt number ____________________, the following may be informed,-

(1) *The competent authority has received an information, on or before 30th June 2015, under an agreement entered into by central Government under section 90 or section 90A of the Income-tax Act in respect of the following asset declared:-

(a) ____________________________________________

(b) ____________________________________________

In view of provisions of section 71(d)(iii), these assets are not eligible for declaration under section 59 of the Act.

(2) *As item (1) is applicable to the declaration filed by you, a revised declaration, if applicable, may be filed within 15 days of the receipt of this intimation.

(3) *Items (1) above is not applicable to the declaration and you are eligible for declaration under section 59 of the Act on the total fair market value of Rs. ___________________.

Date: ……………………

………………………………..

(Principal Commissioner/Commissioner of Income-tax)

DECLARE THE BLACK MONEY/ASSET STASHED ABROAD WITHIN 30-09-2015 AND PAY PENALTY !!!

Dates For Compliance Window Under Black Money Act Notified; 30th September, 2015 is the date on or before which A Person may make a Declaration in respect of an Undisclosed Asset Located Outside India Under the Compliance Provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015;

Last Date by which a Person must pay the Tax and Penalty in Respect of the Undisclosed Foreign Assets so Declared shall be the 31st December, 2015.

The Central Government has notified the 30^th day of September, 2015, as the date on or before which a person may make a declaration in respect of an undisclosed asset located outside India under the compliance provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (‘Black Money Act’).

The last date by which a person must pay the tax and penalty in respect of the undisclosed foreign assets so declared shall be the 31^st day of December, 2015.

Detailed features of the compliance window are notified separately.

This is in tune with the announcement made by the Union Finance Minister Shri Arun Jaitley, in his Budget Speech this year, that a comprehensive new law to deal with black money stashed away abroad would be enacted. The Bill to enact the proposed new law was passed by the Parliament in its Budget Session. The Bill received Presidential assent and became law on 26^th May, 2015. The Act provides for separate taxation of undisclosed foreign income and assets. Stringent penalties and prosecution, including rigorous imprisonment upto ten years and penalty equal to three times of the tax have been prescribed for violation. The Act also provides a compliance window for a limited period to persons who have undisclosed foreign assets which they have not disclosed for the purposes of Income-tax so far.