IBN 7 News Channel will be broadcasting one hour programme on `` LIFE AFTER RETIREMENT`` in their popular programme `` ZINDGI LIVE`` on Sunday, 25th October,09 at 20 hrs, in which I will be appearing along with 3 more Senior Citizens working in different fields. First (from Delhi) remains busy in his Hobby of Painting; Second (M.V.Ruparelia from Mumbai) in Welfare of Senior Citizens; Third (Abid Surti, the famous Cartoonist from Mumbai) in Social Campaign of ``Save Water``; Fourth (from Defence, Delhi) in his profession of Hotel. Please, inform as many Senior Citizens, as possible, as this may encourage/inspire some to start some useful activity. This programme will be repeated in next 4 days as per timings given below:-
Sunday, 8 pm 25-10-09.Monday\Tuesday, 12:30 Am(Mid Night-26/27-10-09 & 27/28-10-09.Wednesday, 12 noon 28-10-09.Thursday, 2 pm29-10-09.
Kindly watch this programme at your convinience and inform as many as possible.
Thursday, October 22, 2009
Wednesday, October 21, 2009
Letter to President for introducing suggestions for improving Grievance Solving Machinery.
To Date: 20-10-09.
Smt. Pratibhatai Patil,
The President Of India,
Rashtrapati Bhawan, New Delhi-110101.
Respected Madamji,
Sub: Apply Apply No Reply- - - Reforming the BABUDOM in 100 DAY PROGRAMME of the Present GOVERNMENT.
Ref: My Letter dt 7-9-09. Web Site Registration No. PRSEC/E/2009/06670.
In continuation of my letter dt 7-9-09, the following suggestions are made for immediate implementation to give some quick relief to Citizens, pending detailed analysis of the Problem of not dealing with grievances of Citizens by experts and laying down effective procedure.
All letters/Applications/Representations received from Citizens via E/Mail by any Public Authority should be automatically acknowledged by machine on receipt, as it is observed that no action is taken on matters received through E/Mail. This will not require any budgeting or complicated procedure.
Reply by E/Mail of matters received by E/Mail must be made compulsory, as most of Public Authorities do not use internet for replies, though crores of rupees are spent by Government for computers for expeditious disposal of all matters.
Each Public Authority must provide ``Query`` or ``Information Centre`` in their Web Sites for giving replies to all queries/information asked by Citizens. Each Public Authority should provide Grievance Portal also with Status position.
Independent machine number acknowledgements for each letter/representation/Application by Centralized Receipt Section for each receipt by post/speed post/personal delivery should be introduced indicating the name of Department/Section/Officer to whom that letter is sent.
Each Letter-Head of Public Authority should contain full postal address with Pin, E/Mail Address of the Department, Section and of dealing officer, Telephone & Mobile number of Dept/Section/Dealing officer for easy identification & quick communication. Most of the Central Ministries do not give address and Pin Code, leave apart phone & E/Mail address.
All Public Authority Phones should be provided with Recording Machines to enable the Citizen to get his complaint recorded when no one attends the phone. A devise to record only names, time and date of all calls on such Public Phones even when some one receives the phone may also help Citizens, as any talk/reminder on phone is generally denied by the receiver.
Kindly consider the above suggestions for immediate implementation, which do not require additional funds etc and if introduced will give some relief to Citizens facing high-handedness of BABUDOM giving stock reply that Representation/Letter/Application are not received.
Smt. Pratibhatai Patil,
The President Of India,
Rashtrapati Bhawan, New Delhi-110101.
Respected Madamji,
Sub: Apply Apply No Reply- - - Reforming the BABUDOM in 100 DAY PROGRAMME of the Present GOVERNMENT.
Ref: My Letter dt 7-9-09. Web Site Registration No. PRSEC/E/2009/06670.
In continuation of my letter dt 7-9-09, the following suggestions are made for immediate implementation to give some quick relief to Citizens, pending detailed analysis of the Problem of not dealing with grievances of Citizens by experts and laying down effective procedure.
All letters/Applications/Representations received from Citizens via E/Mail by any Public Authority should be automatically acknowledged by machine on receipt, as it is observed that no action is taken on matters received through E/Mail. This will not require any budgeting or complicated procedure.
Reply by E/Mail of matters received by E/Mail must be made compulsory, as most of Public Authorities do not use internet for replies, though crores of rupees are spent by Government for computers for expeditious disposal of all matters.
Each Public Authority must provide ``Query`` or ``Information Centre`` in their Web Sites for giving replies to all queries/information asked by Citizens. Each Public Authority should provide Grievance Portal also with Status position.
Independent machine number acknowledgements for each letter/representation/Application by Centralized Receipt Section for each receipt by post/speed post/personal delivery should be introduced indicating the name of Department/Section/Officer to whom that letter is sent.
Each Letter-Head of Public Authority should contain full postal address with Pin, E/Mail Address of the Department, Section and of dealing officer, Telephone & Mobile number of Dept/Section/Dealing officer for easy identification & quick communication. Most of the Central Ministries do not give address and Pin Code, leave apart phone & E/Mail address.
All Public Authority Phones should be provided with Recording Machines to enable the Citizen to get his complaint recorded when no one attends the phone. A devise to record only names, time and date of all calls on such Public Phones even when some one receives the phone may also help Citizens, as any talk/reminder on phone is generally denied by the receiver.
Kindly consider the above suggestions for immediate implementation, which do not require additional funds etc and if introduced will give some relief to Citizens facing high-handedness of BABUDOM giving stock reply that Representation/Letter/Application are not received.
Wednesday, October 14, 2009
Vedic Way Of Life.
Vedic Way Of Life:
Vedant is the concluding portion of the Vedas – Rig Ved, Yajur Ved, Sam Ved and Atharva Ved. Vedas are the religious scriptures of Hindus, representing the cumulative philosophical wisdom of divine Saints. Vedant, also called Upnishads, deal with Life – its meaning & purpose –the View of Life as well as Way of Life. Life is nothing but continuous series of experiences. Each experience is considered as “unit of life.” The type of experience that an individual goes through determines the nature of his life. An individual gains an experience (the relationship with the subject & the object), when he (the subject) receives and responds to any stimuli (the object) from external world. Rishis (seers) selected the Experincer (the subject) as their field of research for developing the inner personality of man (the subject), so that he can enjoy true bliss within, irrespective of pleasant or unpleasant external environment and happenings.
In every experience, man contacts the world through 4 constituents-Body, Mind, Intellect and Consciousness. The physical Body is grossest aspect of human personality, which contains five Organs of Perceptions (eyes, ears, nose, tongue & skin) and five Organs of Action (hands, legs, speech, genital organ, and anus). The size and shape of body differ from person to person but the essential material composing it and the functions of organs are common to all human beings.
Mind is a flow of thoughts- a seat of feelings and emotions. Continuous flow of thoughts creates the world of plurality. Generally, man acts according to whims & fancies of his mind and such actions are generally detrimental & dangerous to his welfare and prosperity. In day to day dealings with others, he reacts and does not act judiciously, resulting in confusion within, leading to dissatisfaction & discontentment in life.
Intellect is a discriminating power over the mind. Man has to develop its Intellect – the capacity to discriminate & analyze his feelings and then to act judiciously. As the experincer is Mind & Intellect Equipment, it requires proper training. When this equipment is perfectly tuned up, man experiences harmony & rhythm. When it is out of tune and neglected, there is discord & harshness. This equipment is different in each human being. Vedantic principles help Man to keep his intellect alert and apply its faculty of discrimination to the choice of right action. For understanding the proper functioning of the composite personality of man, our Rishis, after much research, have found out the steps for improving Mind & Intellect Equipment to raise the Standard of Life of all human beings.
It is Pure Consciousness, which provides capacity to perceive to sense organs, capacity to act to action organs, capacity to feel to mind organ and capacity to think to intellect organ. Pure Consciousness is the changeless reality, which enables one to recognize the changes occurring at physical, mental & intellectual levels. Pure Consciousness is Brahman itself and common to all. The nature of it is absolute Bliss.
Absolute Happiness is the Goal of all human efforts. We have a common and firm belief that joy – happiness experienced by us lie in sense objects and we therefore strive to acquire, possess and aggrandize more & more wealth and objects of the world. However, the fact is that same objects /circumstances / situations give different degree of joy-happiness or sorrow/unhappiness to different people and at different times to same people.. Once the art of quitening the mind is learnt, man will not find it necessary to pursue the material world and its enchanting objects for gaining peace & happiness. The best way of establishing permanent happiness is to reduce the number of desires by directing your thoughts to all pervading Divine Reality.
If Man identifies correctly with his consciousness, which is the life- centre , around which all the activities of body, mind and intellect revolve, he is no longer victimized by sorrows of the changing phenomena of perceptions, emotions and thoughts. Vedant teaches man to focus his attention on Real Self-Supreme Bliss- a total dispassion for every thing that the material world can offer. Rare few pursue this path.
Vedant helps eliminating vasnas (desires) and reduce Rajas & Tamas and increase Satwa. Improvement is achieved through thought extinction. For thoughtlessness, detailed procedure of Meditation with Mala & Japa helps achieve moments of self- realization, when `awareness of thought` becomes `pure thoughtlessness awareness.` When thoughts are completely eliminated, man achieves Bliss- Pure Consciousness.
Change in thoughts can be effected by 3 Yogas. The quantity of thoughts can be reduced by Karma Yoga-the Path of Action. The quality of thoughts can be improved by Bhakti Yoga- the Path of Devotion. The direction of thoughts can be changed from the realm of perceptions and emotions to the consciousness principle by Gnana Yoga- the Path of Knowledge. World is a projection of one’s mind. Master the mind and you can master the world.
Self-control (Brahamcharya), Non-injury (Ahimsa) and Truthfulness (Satyam) are the cardinal principles of Upnishads for mastering the world and regulating the physical, mental and intellectual personalities. There are 2 paths in life- the Path of Pleasant & the Path of Good. Vedant shows the dangers of Path of Pleasant and advocates following the Path of Good. Life of Harmony is attained, when man rises above his limited egocentric view of life by recognizing the totality of the world.
Selfish actions performed with ego and egocentric desires create vasnas (desires). Vasnas are removed by study of scriptures, reflection and meditation. Selfless actions for others dedicated to higher altar exhaust existing vasnas and prevent formation of new vasnas leading to Bliss. Remembering and thanking God for whatever He has given to us, while going to bed and getting up in the morning also helps.
Vedic principles do not prescribe unintelligent, forced denial or suppression of all sensual enjoyments but enjoins the principle of sublimation- the intelligent self-control by understanding higher values of life. Upnishads clearly indicate to enjoy every thing in the world judiciously, as every thing is created by God for your enjoyment. Earn as much wealth as you can but never crave for it nor develop a sense of possessiveness and attachment.
Some other Very Important Principles are as under:-
1) Licentiousness (uncontrolled indulgence of sensual pleasures) leads to sorrow. Knowledge of higher values given by scriptures helps to check licentiousness. Renunciation of desires is the only way to happiness.
2) World is a mixture of Good & Bad. One who learns the art of contacting the world properly, as envisaged in scriptures, can derive maximum happiness even out of worst environment and situation.
3) Emotion is virtue, emotionalism is a weakness.
4) Happiness is a state of mind.
5) Standard of living & Standard of life should be balanced.
6) When philosophical values are lost, culture is lost. Thereafter, immorality, confusion and disintegration of Society/ Nation sets in.
7) Philosophy is not only a View of Life but complete Way of Life .Vedant not only clearly indicates complete View of Life but also a complete Way of Life.
8) World is constantly changing. The Self within is the changeless Reality.
It would be observed from above that Vedant deals with Life theoretical as well as practical and its teaching is Universal and for all time to come. These principles and practical solutions enumerated by our ancient Rishis before thousands of years were practiced in those days and thereafter from time to time till today. Whenever, these were forgotten, there was chaos in Society, Nation and World. No scientists, who have been working sincerely in the fields of economics, politics and natural resources and who have provided lot of facilities and material objects, leading to Gene & Stem replacement, Mobile phones, Computers, Internet, Discovery Van etc have been able to give us peace.
Vedant is the concluding portion of the Vedas – Rig Ved, Yajur Ved, Sam Ved and Atharva Ved. Vedas are the religious scriptures of Hindus, representing the cumulative philosophical wisdom of divine Saints. Vedant, also called Upnishads, deal with Life – its meaning & purpose –the View of Life as well as Way of Life. Life is nothing but continuous series of experiences. Each experience is considered as “unit of life.” The type of experience that an individual goes through determines the nature of his life. An individual gains an experience (the relationship with the subject & the object), when he (the subject) receives and responds to any stimuli (the object) from external world. Rishis (seers) selected the Experincer (the subject) as their field of research for developing the inner personality of man (the subject), so that he can enjoy true bliss within, irrespective of pleasant or unpleasant external environment and happenings.
In every experience, man contacts the world through 4 constituents-Body, Mind, Intellect and Consciousness. The physical Body is grossest aspect of human personality, which contains five Organs of Perceptions (eyes, ears, nose, tongue & skin) and five Organs of Action (hands, legs, speech, genital organ, and anus). The size and shape of body differ from person to person but the essential material composing it and the functions of organs are common to all human beings.
Mind is a flow of thoughts- a seat of feelings and emotions. Continuous flow of thoughts creates the world of plurality. Generally, man acts according to whims & fancies of his mind and such actions are generally detrimental & dangerous to his welfare and prosperity. In day to day dealings with others, he reacts and does not act judiciously, resulting in confusion within, leading to dissatisfaction & discontentment in life.
Intellect is a discriminating power over the mind. Man has to develop its Intellect – the capacity to discriminate & analyze his feelings and then to act judiciously. As the experincer is Mind & Intellect Equipment, it requires proper training. When this equipment is perfectly tuned up, man experiences harmony & rhythm. When it is out of tune and neglected, there is discord & harshness. This equipment is different in each human being. Vedantic principles help Man to keep his intellect alert and apply its faculty of discrimination to the choice of right action. For understanding the proper functioning of the composite personality of man, our Rishis, after much research, have found out the steps for improving Mind & Intellect Equipment to raise the Standard of Life of all human beings.
It is Pure Consciousness, which provides capacity to perceive to sense organs, capacity to act to action organs, capacity to feel to mind organ and capacity to think to intellect organ. Pure Consciousness is the changeless reality, which enables one to recognize the changes occurring at physical, mental & intellectual levels. Pure Consciousness is Brahman itself and common to all. The nature of it is absolute Bliss.
Absolute Happiness is the Goal of all human efforts. We have a common and firm belief that joy – happiness experienced by us lie in sense objects and we therefore strive to acquire, possess and aggrandize more & more wealth and objects of the world. However, the fact is that same objects /circumstances / situations give different degree of joy-happiness or sorrow/unhappiness to different people and at different times to same people.. Once the art of quitening the mind is learnt, man will not find it necessary to pursue the material world and its enchanting objects for gaining peace & happiness. The best way of establishing permanent happiness is to reduce the number of desires by directing your thoughts to all pervading Divine Reality.
If Man identifies correctly with his consciousness, which is the life- centre , around which all the activities of body, mind and intellect revolve, he is no longer victimized by sorrows of the changing phenomena of perceptions, emotions and thoughts. Vedant teaches man to focus his attention on Real Self-Supreme Bliss- a total dispassion for every thing that the material world can offer. Rare few pursue this path.
Vedant helps eliminating vasnas (desires) and reduce Rajas & Tamas and increase Satwa. Improvement is achieved through thought extinction. For thoughtlessness, detailed procedure of Meditation with Mala & Japa helps achieve moments of self- realization, when `awareness of thought` becomes `pure thoughtlessness awareness.` When thoughts are completely eliminated, man achieves Bliss- Pure Consciousness.
Change in thoughts can be effected by 3 Yogas. The quantity of thoughts can be reduced by Karma Yoga-the Path of Action. The quality of thoughts can be improved by Bhakti Yoga- the Path of Devotion. The direction of thoughts can be changed from the realm of perceptions and emotions to the consciousness principle by Gnana Yoga- the Path of Knowledge. World is a projection of one’s mind. Master the mind and you can master the world.
Self-control (Brahamcharya), Non-injury (Ahimsa) and Truthfulness (Satyam) are the cardinal principles of Upnishads for mastering the world and regulating the physical, mental and intellectual personalities. There are 2 paths in life- the Path of Pleasant & the Path of Good. Vedant shows the dangers of Path of Pleasant and advocates following the Path of Good. Life of Harmony is attained, when man rises above his limited egocentric view of life by recognizing the totality of the world.
Selfish actions performed with ego and egocentric desires create vasnas (desires). Vasnas are removed by study of scriptures, reflection and meditation. Selfless actions for others dedicated to higher altar exhaust existing vasnas and prevent formation of new vasnas leading to Bliss. Remembering and thanking God for whatever He has given to us, while going to bed and getting up in the morning also helps.
Vedic principles do not prescribe unintelligent, forced denial or suppression of all sensual enjoyments but enjoins the principle of sublimation- the intelligent self-control by understanding higher values of life. Upnishads clearly indicate to enjoy every thing in the world judiciously, as every thing is created by God for your enjoyment. Earn as much wealth as you can but never crave for it nor develop a sense of possessiveness and attachment.
Some other Very Important Principles are as under:-
1) Licentiousness (uncontrolled indulgence of sensual pleasures) leads to sorrow. Knowledge of higher values given by scriptures helps to check licentiousness. Renunciation of desires is the only way to happiness.
2) World is a mixture of Good & Bad. One who learns the art of contacting the world properly, as envisaged in scriptures, can derive maximum happiness even out of worst environment and situation.
3) Emotion is virtue, emotionalism is a weakness.
4) Happiness is a state of mind.
5) Standard of living & Standard of life should be balanced.
6) When philosophical values are lost, culture is lost. Thereafter, immorality, confusion and disintegration of Society/ Nation sets in.
7) Philosophy is not only a View of Life but complete Way of Life .Vedant not only clearly indicates complete View of Life but also a complete Way of Life.
8) World is constantly changing. The Self within is the changeless Reality.
It would be observed from above that Vedant deals with Life theoretical as well as practical and its teaching is Universal and for all time to come. These principles and practical solutions enumerated by our ancient Rishis before thousands of years were practiced in those days and thereafter from time to time till today. Whenever, these were forgotten, there was chaos in Society, Nation and World. No scientists, who have been working sincerely in the fields of economics, politics and natural resources and who have provided lot of facilities and material objects, leading to Gene & Stem replacement, Mobile phones, Computers, Internet, Discovery Van etc have been able to give us peace.
Senior Citizens & their Associations.
Senior Citizens And Their Associations:
What is Senior Citizen? When we talk or think of a Citizen, we visualize a civilized, responsible person with rights & duties! Senior Citizen being senior is more respectable, more civilized, more responsible person with more rights & more duties! The status of Senior Citizen is very high in the entire World! This status is given to elderly citizens by United Nations Organization, accepted by all Nations!
First and foremost duty of educated Senior Citizens and Associations is to make all Senior Citizens of their entire area of operation realize and cherish this superior status given by United Nations Organization and to bring them out of inertia of remaining aloof and idle and encourage them to mix freely with all in the society. Associations must have full data of all Senior Citizens in their area, their needs-financial, social and individual. All must be encouraged to become members of Associations and participate in the activities of Associations and other social organizations of the area. There is sufficient number of individuals and organizational donors to help the needy, sufficient number of doctors for free check-up and free medicines, enough social workers and Senior Citizens to give company for talking-walking to the needy Senior Citizens. It is for the Associations to match the needy with givers! Associations must ensure that all Senior Citizens of their area remain Healthy, Busy, and Happy.
Senior Citizens must realize that they are not the spent force, as believed by society. They are the Think Tank of the society/country. Age is not a bar to living actively and pursuing your professional, academical or social pursuits. It may be true that in service, there may be a retirement at a particular age but this does not debar a Senior Citizen to pursue his field of choice. Our President, Prime Minister, many of the Scientists, Writers, Thinkers, Traders, Actors, Noble Prize Winners etc are Senior Citizens and working for more than 12 to 18 hours a day and shining in their fields! No Senior Citizen should feel that he is to survive for a few years and has to go soon from this World and hence remain inactive or live lying down! Scientific and Medical Faculties are progressing so well and so fast that change of gene & cells shall shortly increase the life span beyond imagination! Each Senior Citizen has to realize this and plan out his life and activities for a long span! Dr. Deepak Chopra`s theory in ``Ageless Body & Timeless Mind``must be kept in view and the whole outlook towards life should be changed! It is your Mind Set and not the Age, which makes you restrict yourself! Please, remember always that if you don’t mind your age, it won’t keep you back in any field of your choice!
Have a pride in belonging to the Senior Citizen Community. Use all privileges and facilities given to Senior Citizens, even when you are capable to do away with the same, keeping in view other Senior Citizens, as, once, some do not use them, authorities/ public shall expect all to follow them.
Detachment as per our Vedic Culture is good but keeping in view the anticipated long life span, it is necessary to remain actively interested in day to day activities, needs and especially in SELF-DEVELOPMENT. We must remain open minded to learn new things and adapt all new investigations & facilities like Computers, Mobiles etc. Our Aims should be : Keep Growing, Participate in all activities to the extant possible, Remain busy in some constructive social work of our choice, Come out of age old pride, prejudices and inertia, if any, Go out for Picnics, Entertainments etc. Remember that all cells of our body are renewed periodically and there is no decline in energy due to age only. Remember that we are the makers of our own destiny and can do, whatever we want, if we remain Healthy, Happy & Busy.
Many Senior Citizens are afraid of thoughts! Remember that thoughts have no value till we accept them and act on them. Enjoy long life span. Love everyone and laugh as much as you can. Even artificial laughter in laughter clubs has been proved to be beneficial for good health and as such join such clubs and laugh as much as you can and whenever and wherever you can! Successful and happy ageing depends on you and your feelings of happiness and satisfaction with your life and your activities.
All Associations need recognition by Government and our powerful Media so that whatever they represent for Senior Citizens get remedied promptly and problems of Senior Citizens get highlighted in Media, necessitating early action by the concerned parties. Government must expedite implementation of National Policy sincerely. Media must help highlighting all needs of Senior Citizens to all concerned. No Associations, Federations, Confederations, Foundations can get Senior Citizens their rights, benefits and respected place in the Society, as expediously as Our Fourth Estate- the Powerful Media- the Newspapers, the Magazines, the T.V.Channels. As a torch bearer for the entire society, it is necessary for Media to help Senior Citizens in all respects.
Passing time usefully & peacefully is a major need of Senior Citizens. Most of their Associations do not have accommodation to meet regularly. They hardly meet 2-3 times in a year. Royal College, Mira Road has shown the way by giving spacious accommodation for daily meeting for 3 hours from 16 to 19 hrs and free use of their Library, Indoor Games and school bus for picnics. 30-40 Senior Citizens gather every day and exchange views on useful topics and do social service to all citizens of their areas. Let Good Institutes open their doors and give as many facilities as possible for passing time usefully in their crucial phase of life. They will be useful to the Institute & the Society with their varied experience in various fields.
All Associations, Federations, Confederations should ensure the following:
1) Get registered under the relevant act, obtain registration for giving 80 G certificates for donations, and get affiliated to all India/World Organizations.
2) No politics, no religion, no discrimination on the basis of caste, creed, sex etc but don’t avoid spirituality and philosophies.
3) Meet as often as possible. Have Picnics, Activity Centers, Games, Library, Celebrations of festivals, birthdays etc.
4) Collect data of all Senior Citizens of your area, make them realize their higher social status; help them to come out of inertia, helplessness, wherever & whenever necessary. Get data of donors-individuals as well as corporate level-; other social organizations of the area for coordination, doctors, chemists, hospitals, educational institutes, shopping malls etc for getting help for needy Senior Citizens.
5) Collect data useful to Senior Citizens like Elder Homes, Elder Colonies, Holiday Homes & Convalescent Homes for Senior Citizens, Facilities & Concessions, Details of other Organizations, Associations doing social service & welfare of Senior Citizens, Picnic Places around, Gardens, Libraries, Institutes, Clubs etc. Federations/Confederations should have more detailed information on such matters & should have an up to date Web Sites.
6) Arrange for second careers for needy Senior Citizens, Investment Plans & advice, Medical camps & periodical check-up & lectures by prominent doctors, Lectures on general topics & Entertainment programmes; Debates & discussions among members and various other activities and games.
7) Resolutions should be passed from time to time after discussions for encouraging local Media to give space for expression, on social current topics for sending to concerned authorities, appreciating good work done by Municipal Corporations, Government Departments etc.
8) Matters of concern to Senior Citizens as well as other Citizens should be represented by letters, personal approach and even by demonstrations/dharna etc, as necessary.
9) If possible, publish small magazine/souvenir etc to encourage members to express. Have essay competition on important topics pertaining to Senior Citizens. Encourage Senior Citizens to write their experiences in life.
10) Let capable members guide & advise Senior Citizens & other Citizens in the line of their expertise. Let members help Civic & Govt authorities for various social projects like polio drops, HIV awareness, census, elections, family planning, adult & child literacy drives, prohibition drives, tree plantations; respect towards women and weaker sections, floods, earthquakes, encroachments of foot paths by hawkers etc. Encourage members to participate in Peace Committees, Advisory Committees etc and to visit Hospitals, Elder Houses etc for helping, giving company, reading to those interested, giving fruits, medicines etc.
What is Senior Citizen? When we talk or think of a Citizen, we visualize a civilized, responsible person with rights & duties! Senior Citizen being senior is more respectable, more civilized, more responsible person with more rights & more duties! The status of Senior Citizen is very high in the entire World! This status is given to elderly citizens by United Nations Organization, accepted by all Nations!
First and foremost duty of educated Senior Citizens and Associations is to make all Senior Citizens of their entire area of operation realize and cherish this superior status given by United Nations Organization and to bring them out of inertia of remaining aloof and idle and encourage them to mix freely with all in the society. Associations must have full data of all Senior Citizens in their area, their needs-financial, social and individual. All must be encouraged to become members of Associations and participate in the activities of Associations and other social organizations of the area. There is sufficient number of individuals and organizational donors to help the needy, sufficient number of doctors for free check-up and free medicines, enough social workers and Senior Citizens to give company for talking-walking to the needy Senior Citizens. It is for the Associations to match the needy with givers! Associations must ensure that all Senior Citizens of their area remain Healthy, Busy, and Happy.
Senior Citizens must realize that they are not the spent force, as believed by society. They are the Think Tank of the society/country. Age is not a bar to living actively and pursuing your professional, academical or social pursuits. It may be true that in service, there may be a retirement at a particular age but this does not debar a Senior Citizen to pursue his field of choice. Our President, Prime Minister, many of the Scientists, Writers, Thinkers, Traders, Actors, Noble Prize Winners etc are Senior Citizens and working for more than 12 to 18 hours a day and shining in their fields! No Senior Citizen should feel that he is to survive for a few years and has to go soon from this World and hence remain inactive or live lying down! Scientific and Medical Faculties are progressing so well and so fast that change of gene & cells shall shortly increase the life span beyond imagination! Each Senior Citizen has to realize this and plan out his life and activities for a long span! Dr. Deepak Chopra`s theory in ``Ageless Body & Timeless Mind``must be kept in view and the whole outlook towards life should be changed! It is your Mind Set and not the Age, which makes you restrict yourself! Please, remember always that if you don’t mind your age, it won’t keep you back in any field of your choice!
Have a pride in belonging to the Senior Citizen Community. Use all privileges and facilities given to Senior Citizens, even when you are capable to do away with the same, keeping in view other Senior Citizens, as, once, some do not use them, authorities/ public shall expect all to follow them.
Detachment as per our Vedic Culture is good but keeping in view the anticipated long life span, it is necessary to remain actively interested in day to day activities, needs and especially in SELF-DEVELOPMENT. We must remain open minded to learn new things and adapt all new investigations & facilities like Computers, Mobiles etc. Our Aims should be : Keep Growing, Participate in all activities to the extant possible, Remain busy in some constructive social work of our choice, Come out of age old pride, prejudices and inertia, if any, Go out for Picnics, Entertainments etc. Remember that all cells of our body are renewed periodically and there is no decline in energy due to age only. Remember that we are the makers of our own destiny and can do, whatever we want, if we remain Healthy, Happy & Busy.
Many Senior Citizens are afraid of thoughts! Remember that thoughts have no value till we accept them and act on them. Enjoy long life span. Love everyone and laugh as much as you can. Even artificial laughter in laughter clubs has been proved to be beneficial for good health and as such join such clubs and laugh as much as you can and whenever and wherever you can! Successful and happy ageing depends on you and your feelings of happiness and satisfaction with your life and your activities.
All Associations need recognition by Government and our powerful Media so that whatever they represent for Senior Citizens get remedied promptly and problems of Senior Citizens get highlighted in Media, necessitating early action by the concerned parties. Government must expedite implementation of National Policy sincerely. Media must help highlighting all needs of Senior Citizens to all concerned. No Associations, Federations, Confederations, Foundations can get Senior Citizens their rights, benefits and respected place in the Society, as expediously as Our Fourth Estate- the Powerful Media- the Newspapers, the Magazines, the T.V.Channels. As a torch bearer for the entire society, it is necessary for Media to help Senior Citizens in all respects.
Passing time usefully & peacefully is a major need of Senior Citizens. Most of their Associations do not have accommodation to meet regularly. They hardly meet 2-3 times in a year. Royal College, Mira Road has shown the way by giving spacious accommodation for daily meeting for 3 hours from 16 to 19 hrs and free use of their Library, Indoor Games and school bus for picnics. 30-40 Senior Citizens gather every day and exchange views on useful topics and do social service to all citizens of their areas. Let Good Institutes open their doors and give as many facilities as possible for passing time usefully in their crucial phase of life. They will be useful to the Institute & the Society with their varied experience in various fields.
All Associations, Federations, Confederations should ensure the following:
1) Get registered under the relevant act, obtain registration for giving 80 G certificates for donations, and get affiliated to all India/World Organizations.
2) No politics, no religion, no discrimination on the basis of caste, creed, sex etc but don’t avoid spirituality and philosophies.
3) Meet as often as possible. Have Picnics, Activity Centers, Games, Library, Celebrations of festivals, birthdays etc.
4) Collect data of all Senior Citizens of your area, make them realize their higher social status; help them to come out of inertia, helplessness, wherever & whenever necessary. Get data of donors-individuals as well as corporate level-; other social organizations of the area for coordination, doctors, chemists, hospitals, educational institutes, shopping malls etc for getting help for needy Senior Citizens.
5) Collect data useful to Senior Citizens like Elder Homes, Elder Colonies, Holiday Homes & Convalescent Homes for Senior Citizens, Facilities & Concessions, Details of other Organizations, Associations doing social service & welfare of Senior Citizens, Picnic Places around, Gardens, Libraries, Institutes, Clubs etc. Federations/Confederations should have more detailed information on such matters & should have an up to date Web Sites.
6) Arrange for second careers for needy Senior Citizens, Investment Plans & advice, Medical camps & periodical check-up & lectures by prominent doctors, Lectures on general topics & Entertainment programmes; Debates & discussions among members and various other activities and games.
7) Resolutions should be passed from time to time after discussions for encouraging local Media to give space for expression, on social current topics for sending to concerned authorities, appreciating good work done by Municipal Corporations, Government Departments etc.
8) Matters of concern to Senior Citizens as well as other Citizens should be represented by letters, personal approach and even by demonstrations/dharna etc, as necessary.
9) If possible, publish small magazine/souvenir etc to encourage members to express. Have essay competition on important topics pertaining to Senior Citizens. Encourage Senior Citizens to write their experiences in life.
10) Let capable members guide & advise Senior Citizens & other Citizens in the line of their expertise. Let members help Civic & Govt authorities for various social projects like polio drops, HIV awareness, census, elections, family planning, adult & child literacy drives, prohibition drives, tree plantations; respect towards women and weaker sections, floods, earthquakes, encroachments of foot paths by hawkers etc. Encourage members to participate in Peace Committees, Advisory Committees etc and to visit Hospitals, Elder Houses etc for helping, giving company, reading to those interested, giving fruits, medicines etc.
Registration of Associations under Society & Public Trust Acts.
Registration Of Associations. M.V.Ruparelia.
Although it is not statutorily compulsory for Associations to get registered, as per extant law (Section 41c of The Bombay Public Trusts Act, 1950), prior permission of Charity Commissioner is required to be obtained for collecting any money, subscription, donation etc for charitable or religious purposes. Provision of facilities for recreation or other leisure time occupation provided in the interest of social welfare and public benefit and advancement of any object of general public utility is considered as Charitable Purpose under that Act. This Act stipulates that every Trust may apply for registration within 3 months of its formation. In view of such a position, it may be better for Associations to get registered under The Societies Registration Act, 1860 and The Bombay Public Trusts Act, 1950 for proper Administration of Associations. Similar Acts & Rules exist for each State and there is not much change in requirements.
The Societies Registration Act, 1860.
The main aim of this Act is to improve the legal position of registered Societies/Associations. The procedure for registration is very simple and fees is only Rs.50. Any 7 or more persons may by subscribing their names to a Memorandum of Associations and filing the same along with Memorandum of Associations with the Registrar with fee of Rs.50 can form the Association. The Memorandum of Association shall contain the name and objects of Association. Copy of Rules & Regulations of the Association, certified by not less than 3 office bearers is also to be filed with names, addresses & occupations of all members of governing body/working committee. There is no prescribed form for registration. There is a Registration Office in every area & sub area notified. With effect from 1-7-1956, Registrar & Asst Registrars for State Of Maharashtra are Charity Commissioner, DY/Asst Charity Commissioners and all Societies/Associations are liable to be registered under The Bombay Public Trusts Act, 1950 also.
No Association shall be registered by a name, which in the opinion of Charity Commissioner is undesirable, being a name identical with existing Association. After necessary inquiries, Certificate of Registration shall be issued. After registration also, Association can alter its name, purpose, scope etc by following a laid down procedure with approval of Charity Commissioner. All Associations will continue to work according to their Rules & Regulations and there shall not be any interference in normal working after registration.
Every Association shall keep proper accounts of all receipts & payments, movable & immovable properties, all encumbrances, loans, advances etc in such details that Balance Sheet and Income & Expenditure Account can be prepared in prescribed Schedules III & IV of The Societies Registration (Maharashtra) Rules, 1971. The Accounts should be balanced every year as on 31st March or any other date laid down in Rules & Regulations of Association, as approved by Charity Commissioner. The Accounts are required to be audited by Auditor- by CA, if annual gross income is more than Rs. 5000 and by any other person authorized by State Government for such Audit, if income is Rs.5000 or less. Accounts should be got audited within 6 months of closing. It will be the duty of Auditor to prepare Balance Sheet and Income & Expenditure Account in the prescribed Schedule III & IV
with a Report on irregularities etc and send directly to Charity Commissioner within a fortnight of completion of audit. On receipt of audited accounts, these should be sent by Association also to Charity Commissioner and also put up before General Body for acceptance, as required under their Rules & Regulations. Associations, which are also registered under The Bombay Public Trusts Act, 1950 may follow the instructions under that Act for Accounts and need not send Schedule III & IV mentioned above.
Every year, a list of names, addresses & occupations of all members of Working Committee for the current year should be sent to Charity Commissioner in the prescribed Schedule I of Rules, 1971 within 14 days of holding General Body Meeting. If G.B. Meeting is not laid down in Rules & Regulations of the Association, such statement must be sent in January every year.
Every Association is required to maintain a List of all members indicating name, address, date of admission, signature of the member in prescribed Schedule VI.
List of employees of the Association, if any, is required to be sent in prescribed Schedule II as on 31st December every year.
Any person can inspect or get a certified copy of any document filed with Registrar by payment of prescribed fee.
For various matters, Schedules are laid down with definite instructions and target dates. Auditor & Charity Commissioner & his staff are required to be supplied with all information/record etc. All office bearers & all members are required to be honest in dealing with affairs of their Associations and are liable to be sued for any offence committed for breach of any Rules & Regulations of the Association.
The Bombay Public Trusts Act, 1950.
The aim of this Act is to regulate and make better provision for the administration of Trusts/Associations in the State. For registration, a form is prescribed in Schedule II, IIA & IIB of The Bombay Public Trusts Rules,1951. This form is available in office of Charity Commissioner at a nominal price and contains instructions for filling also. All forms prescribed in Rules, 1971 are available in office of Charity Commissioner and with some reputed stationers also. Court Fee stamp of Rs.2 is to be affixed on this Application. Fees for registration is Rs.100.All Trusts/Associations are required to apply for registration within 3 months of formation. After inquires, as necessary, Charity Commissioner will issue Certificate Of Registration before expiry of 6 months from the end of the month in which Application is received. Registration of Association under this Act does not make the Association a Trust, though all provisions of the Act apply to the Association. For creating a Trust, you need an owner of a property (called Author), who nominates Trustees and declares confidence in them for utilization of the said property for the benefit of beneficiaries.
Associations are at liberty to function as per their Rules & Regulations but all members have to be vigilant & honest in their dealings of Associations. They can change their Rules & Regulations, Office Bearers etc, as necessary by following the laid down procedure. All changes in any information including movable & immovable property already supplied to Charity Commissioner are required to be notified to Charity Commissioner within 90 days of occurrence of the change in the prescribed Schedule III of the Rules, 1951 with fee of Rs.100.
All Associations have to keep proper Accounts of all receipts & payments, movable & immovable properties, all encumbrances, loans, advances etc in proper details and in such form, as may be approved by Charity Commissioner. Accounts should be balanced as on 31st March or other date, as approved by Charity Commissioner. All accounts are required to be got audited within 6 months of closing by Chartered Accountant or the person authorized by State Government for such audit. The Auditor, after checking thoroughly, shall prepare Balance Sheet and Income & Expenditure Account in prescribed Schedules VIII & IX of the Rules, 1951. All Associations having annual income or collection or receipt of more than Rs.25000 have to pay a contribution at notified rate on worked out income of Association for which it is liable to pay contribution to the Public Trust Administration Fund. This will be as per details worked out by Auditor in prescribed Schedule IX C of Rules, 1951. Auditor shall send these 3 Schedules and his report to Charity Commissioner within a fortnight of completion of audit and give copies to Association also. Association will also send these to Charity Commissioner with payment of contribution and also get it passed by General Body Meeting.
Here, one thing is to be noted carefully. If there is a provision in Rules & Regulations of the Association to treat the membership fees, whether Life or Annual, as Corpus then only such receipts shall not be treated as income. Similarly, unless the donations received do not have written directives from donors to treat them as Corpus, all donations shall be treated as income. Money received by Associations and not required to be spent shortly should be deposited in Scheduled Bank, Postal S.B. or a Cooperative Bank approved by State Government and/or in approved Securities. Immovable property of the Association can not be sold, exchanged or gifted without prior permission of Charity Commissioner. Borrowing money also requires prior permission. For erring office bearers, Charity Commissioner has powers to remove, dismiss and suspend them and to appoint adhoc committee for administration of Association. Fines are laid down in Section 66 of the Act for various omissions, late submission/willfully giving wrong information etc.
All Associations having annual income exceeding Rs 10000 shall prepare and send to Charity Commissioner a Budget in prescribed Schedule VIIA of Rule,1951 one month before the commencement of each Accounting Year showing probable receipts and disbursement during the following year and making adequate provision for carrying out the objects of the Association.
A Register of all movable & immovable properties is required to be maintained in prescribed Schedule XAA of Rules, 1951.
Details of all Associations/Trusts are available with Charity Commissioner in the Register of Public Trusts in prescribed Schedule I of Rules, 1951. Any person can peruse and/or have details of any Association/Trust on payment of nominal fee.
Registration of Associations for 80 G.
According to recent Press Notification, all Institutes/Trusts/Associations requiring exemptions for their incomes received for charitable/religious purposes must get themselves registered with Income Tax Department under Section 12 A of the Income Tax Act, 1961 before 31st May, 2007 to get such exemptions for previous periods, failing which they will get exemptions only from the assessment year following the financial year in which they apply.
Associations/ Institutes/Trusts are required to pay Income Tax as Association of Persons, exemption limit for the current financial year 2007-08 being Rs. 110000. Associations registered under The Bombay Public Trusts Act,1950 and Section 12 A of Income Tax Act are entitled for exemption under Section 11 & 12 of Income Tax Act for income received for charitable/religious purposes to the extant, they utilize their income on objects specified in Trust Deed/Memorandum of Association. However, any part of such total income, if not spent during the year but accumulated for next year/s (not more than 5 years from 1-4-01) for future application to charitable purposes by obtaining permission of Assessing Officer in Form No 10 is also exempted. Those having income, before such exemptions, exceeding Rs 110000 are required to get accounts audited by C.A., obtain PAN Card and file Income Tax Return regularly with Audit Report in Form 10 B.
Objects of the Associations of Senior Citizens registered under The Societies Registration Act, 1860 and The Bombay Public Trusts Act, 1950 are treated as charitable. As per Section 12(1) of Income Tax Act, 1961, voluntary (Life and Annual) contributions/subscriptions and donations received are treated as income for charitable purpose. Subscriptions credited to Corpus as per bye-laws of the Associations of Senior Citizens and donations received with specific directions from donors for being credited to Corpus are not treated as Income but form part of Corpus, which is not taxable. For being eligible for getting exemptions, Associations of Senior Citizens have to get registered with Income Tax Department under Section 12 A of the Act by filling in Form No.10 A. The procedure is simple. This form is available with Income Tax Department and Chartered Accountants. It should be accompanied with Original or certified copy of Trust Deed/ Memorandum of Association, copies of Accounts of previous years (not more than 3 years), if existing since earlier years. Those having taxable income shall send Auditor’s Report as well as copy of PAN Card.
Associations of Senior Citizens do not have any sources of income except annual or Life Membership fees and voluntary contributions/donations from members and others. Donors generally expect Certificate under Section 80 G of the Act to get some relief in payment of their Income Tax for their donations. The procedure to get an authority from Income Tax Department for issuing such certificates to Donors is very simple and can be applied immediately on formation of Association. There is general impression that Association should wait for 3 years etc but this is not true. Registration is to be made under Sec 80 G (5) (vi) of the Act. Application is to be made in Form 10 G available with the Department/ Chartered Accountants. This form is to be sent in triplicate to Commissioner of Income Tax having jurisdiction over the Association with the following documents:
Copy of registration received under Section 12 A.
Notes on activities of Association since its inception or during last 3 years, whichever is less.
Copies of Accounts since inception or 3 years, whichever is less.
Registration shall generally be issued within 6 months of applying, excluding periods, if any of delay in-compliance of queries.
(Note: This is for guidance in brief and relevant Acts & Rules should be referred for detailed position).
(E/Mail: mvrup@yahoo.co.in ).
Although it is not statutorily compulsory for Associations to get registered, as per extant law (Section 41c of The Bombay Public Trusts Act, 1950), prior permission of Charity Commissioner is required to be obtained for collecting any money, subscription, donation etc for charitable or religious purposes. Provision of facilities for recreation or other leisure time occupation provided in the interest of social welfare and public benefit and advancement of any object of general public utility is considered as Charitable Purpose under that Act. This Act stipulates that every Trust may apply for registration within 3 months of its formation. In view of such a position, it may be better for Associations to get registered under The Societies Registration Act, 1860 and The Bombay Public Trusts Act, 1950 for proper Administration of Associations. Similar Acts & Rules exist for each State and there is not much change in requirements.
The Societies Registration Act, 1860.
The main aim of this Act is to improve the legal position of registered Societies/Associations. The procedure for registration is very simple and fees is only Rs.50. Any 7 or more persons may by subscribing their names to a Memorandum of Associations and filing the same along with Memorandum of Associations with the Registrar with fee of Rs.50 can form the Association. The Memorandum of Association shall contain the name and objects of Association. Copy of Rules & Regulations of the Association, certified by not less than 3 office bearers is also to be filed with names, addresses & occupations of all members of governing body/working committee. There is no prescribed form for registration. There is a Registration Office in every area & sub area notified. With effect from 1-7-1956, Registrar & Asst Registrars for State Of Maharashtra are Charity Commissioner, DY/Asst Charity Commissioners and all Societies/Associations are liable to be registered under The Bombay Public Trusts Act, 1950 also.
No Association shall be registered by a name, which in the opinion of Charity Commissioner is undesirable, being a name identical with existing Association. After necessary inquiries, Certificate of Registration shall be issued. After registration also, Association can alter its name, purpose, scope etc by following a laid down procedure with approval of Charity Commissioner. All Associations will continue to work according to their Rules & Regulations and there shall not be any interference in normal working after registration.
Every Association shall keep proper accounts of all receipts & payments, movable & immovable properties, all encumbrances, loans, advances etc in such details that Balance Sheet and Income & Expenditure Account can be prepared in prescribed Schedules III & IV of The Societies Registration (Maharashtra) Rules, 1971. The Accounts should be balanced every year as on 31st March or any other date laid down in Rules & Regulations of Association, as approved by Charity Commissioner. The Accounts are required to be audited by Auditor- by CA, if annual gross income is more than Rs. 5000 and by any other person authorized by State Government for such Audit, if income is Rs.5000 or less. Accounts should be got audited within 6 months of closing. It will be the duty of Auditor to prepare Balance Sheet and Income & Expenditure Account in the prescribed Schedule III & IV
with a Report on irregularities etc and send directly to Charity Commissioner within a fortnight of completion of audit. On receipt of audited accounts, these should be sent by Association also to Charity Commissioner and also put up before General Body for acceptance, as required under their Rules & Regulations. Associations, which are also registered under The Bombay Public Trusts Act, 1950 may follow the instructions under that Act for Accounts and need not send Schedule III & IV mentioned above.
Every year, a list of names, addresses & occupations of all members of Working Committee for the current year should be sent to Charity Commissioner in the prescribed Schedule I of Rules, 1971 within 14 days of holding General Body Meeting. If G.B. Meeting is not laid down in Rules & Regulations of the Association, such statement must be sent in January every year.
Every Association is required to maintain a List of all members indicating name, address, date of admission, signature of the member in prescribed Schedule VI.
List of employees of the Association, if any, is required to be sent in prescribed Schedule II as on 31st December every year.
Any person can inspect or get a certified copy of any document filed with Registrar by payment of prescribed fee.
For various matters, Schedules are laid down with definite instructions and target dates. Auditor & Charity Commissioner & his staff are required to be supplied with all information/record etc. All office bearers & all members are required to be honest in dealing with affairs of their Associations and are liable to be sued for any offence committed for breach of any Rules & Regulations of the Association.
The Bombay Public Trusts Act, 1950.
The aim of this Act is to regulate and make better provision for the administration of Trusts/Associations in the State. For registration, a form is prescribed in Schedule II, IIA & IIB of The Bombay Public Trusts Rules,1951. This form is available in office of Charity Commissioner at a nominal price and contains instructions for filling also. All forms prescribed in Rules, 1971 are available in office of Charity Commissioner and with some reputed stationers also. Court Fee stamp of Rs.2 is to be affixed on this Application. Fees for registration is Rs.100.All Trusts/Associations are required to apply for registration within 3 months of formation. After inquires, as necessary, Charity Commissioner will issue Certificate Of Registration before expiry of 6 months from the end of the month in which Application is received. Registration of Association under this Act does not make the Association a Trust, though all provisions of the Act apply to the Association. For creating a Trust, you need an owner of a property (called Author), who nominates Trustees and declares confidence in them for utilization of the said property for the benefit of beneficiaries.
Associations are at liberty to function as per their Rules & Regulations but all members have to be vigilant & honest in their dealings of Associations. They can change their Rules & Regulations, Office Bearers etc, as necessary by following the laid down procedure. All changes in any information including movable & immovable property already supplied to Charity Commissioner are required to be notified to Charity Commissioner within 90 days of occurrence of the change in the prescribed Schedule III of the Rules, 1951 with fee of Rs.100.
All Associations have to keep proper Accounts of all receipts & payments, movable & immovable properties, all encumbrances, loans, advances etc in proper details and in such form, as may be approved by Charity Commissioner. Accounts should be balanced as on 31st March or other date, as approved by Charity Commissioner. All accounts are required to be got audited within 6 months of closing by Chartered Accountant or the person authorized by State Government for such audit. The Auditor, after checking thoroughly, shall prepare Balance Sheet and Income & Expenditure Account in prescribed Schedules VIII & IX of the Rules, 1951. All Associations having annual income or collection or receipt of more than Rs.25000 have to pay a contribution at notified rate on worked out income of Association for which it is liable to pay contribution to the Public Trust Administration Fund. This will be as per details worked out by Auditor in prescribed Schedule IX C of Rules, 1951. Auditor shall send these 3 Schedules and his report to Charity Commissioner within a fortnight of completion of audit and give copies to Association also. Association will also send these to Charity Commissioner with payment of contribution and also get it passed by General Body Meeting.
Here, one thing is to be noted carefully. If there is a provision in Rules & Regulations of the Association to treat the membership fees, whether Life or Annual, as Corpus then only such receipts shall not be treated as income. Similarly, unless the donations received do not have written directives from donors to treat them as Corpus, all donations shall be treated as income. Money received by Associations and not required to be spent shortly should be deposited in Scheduled Bank, Postal S.B. or a Cooperative Bank approved by State Government and/or in approved Securities. Immovable property of the Association can not be sold, exchanged or gifted without prior permission of Charity Commissioner. Borrowing money also requires prior permission. For erring office bearers, Charity Commissioner has powers to remove, dismiss and suspend them and to appoint adhoc committee for administration of Association. Fines are laid down in Section 66 of the Act for various omissions, late submission/willfully giving wrong information etc.
All Associations having annual income exceeding Rs 10000 shall prepare and send to Charity Commissioner a Budget in prescribed Schedule VIIA of Rule,1951 one month before the commencement of each Accounting Year showing probable receipts and disbursement during the following year and making adequate provision for carrying out the objects of the Association.
A Register of all movable & immovable properties is required to be maintained in prescribed Schedule XAA of Rules, 1951.
Details of all Associations/Trusts are available with Charity Commissioner in the Register of Public Trusts in prescribed Schedule I of Rules, 1951. Any person can peruse and/or have details of any Association/Trust on payment of nominal fee.
Registration of Associations for 80 G.
According to recent Press Notification, all Institutes/Trusts/Associations requiring exemptions for their incomes received for charitable/religious purposes must get themselves registered with Income Tax Department under Section 12 A of the Income Tax Act, 1961 before 31st May, 2007 to get such exemptions for previous periods, failing which they will get exemptions only from the assessment year following the financial year in which they apply.
Associations/ Institutes/Trusts are required to pay Income Tax as Association of Persons, exemption limit for the current financial year 2007-08 being Rs. 110000. Associations registered under The Bombay Public Trusts Act,1950 and Section 12 A of Income Tax Act are entitled for exemption under Section 11 & 12 of Income Tax Act for income received for charitable/religious purposes to the extant, they utilize their income on objects specified in Trust Deed/Memorandum of Association. However, any part of such total income, if not spent during the year but accumulated for next year/s (not more than 5 years from 1-4-01) for future application to charitable purposes by obtaining permission of Assessing Officer in Form No 10 is also exempted. Those having income, before such exemptions, exceeding Rs 110000 are required to get accounts audited by C.A., obtain PAN Card and file Income Tax Return regularly with Audit Report in Form 10 B.
Objects of the Associations of Senior Citizens registered under The Societies Registration Act, 1860 and The Bombay Public Trusts Act, 1950 are treated as charitable. As per Section 12(1) of Income Tax Act, 1961, voluntary (Life and Annual) contributions/subscriptions and donations received are treated as income for charitable purpose. Subscriptions credited to Corpus as per bye-laws of the Associations of Senior Citizens and donations received with specific directions from donors for being credited to Corpus are not treated as Income but form part of Corpus, which is not taxable. For being eligible for getting exemptions, Associations of Senior Citizens have to get registered with Income Tax Department under Section 12 A of the Act by filling in Form No.10 A. The procedure is simple. This form is available with Income Tax Department and Chartered Accountants. It should be accompanied with Original or certified copy of Trust Deed/ Memorandum of Association, copies of Accounts of previous years (not more than 3 years), if existing since earlier years. Those having taxable income shall send Auditor’s Report as well as copy of PAN Card.
Associations of Senior Citizens do not have any sources of income except annual or Life Membership fees and voluntary contributions/donations from members and others. Donors generally expect Certificate under Section 80 G of the Act to get some relief in payment of their Income Tax for their donations. The procedure to get an authority from Income Tax Department for issuing such certificates to Donors is very simple and can be applied immediately on formation of Association. There is general impression that Association should wait for 3 years etc but this is not true. Registration is to be made under Sec 80 G (5) (vi) of the Act. Application is to be made in Form 10 G available with the Department/ Chartered Accountants. This form is to be sent in triplicate to Commissioner of Income Tax having jurisdiction over the Association with the following documents:
Copy of registration received under Section 12 A.
Notes on activities of Association since its inception or during last 3 years, whichever is less.
Copies of Accounts since inception or 3 years, whichever is less.
Registration shall generally be issued within 6 months of applying, excluding periods, if any of delay in-compliance of queries.
(Note: This is for guidance in brief and relevant Acts & Rules should be referred for detailed position).
(E/Mail: mvrup@yahoo.co.in ).
Registration Of Associations for 80 G Certificate.
Registration of Associations for 80 G. M.V.Ruparelia.
According to recent Press Notification, all Institutes/Trusts/Associations requiring exemptions for their incomes received for charitable/religious purposes must get themselves registered with Income Tax Department under Section 12 A of the Income Tax Act, 1961 before 31st May, 2007 to get such exemptions for previous periods, failing which they will get exemptions only from the assessment year following the financial year in which they apply.
Associations/ Institutes/Trusts are required to pay Income Tax as Association of Persons, exemption limit for the current financial year 2007-08 being Rs. 110000. Associations registered under The Bombay Public Trusts Act,1950 and Section 12 A of Income Tax Act are entitled for exemption under Section 11 & 12 of Income Tax Act for income received for charitable/religious purposes to the extant, they utilize their income on objects specified in Trust Deed/Memorandum of Association. However, any part of such total income, if not spent during the year but accumulated for next year/s (not more than 5 years from 1-4-01) for future application to charitable purposes by obtaining permission of Assessing Officer in Form No 10 is also exempted. Those having income, before such exemptions, exceeding Rs 110000 are required to get accounts audited by C.A., obtain PAN Card and file Income Tax Return regularly with Audit Report in Form 10 B.
Objects of the Associations of Senior Citizens registered under The Societies Registration Act, 1860 and The Bombay Public Trusts Act, 1950 are treated as charitable. As per Section 12(1) of Income Tax Act, 1961, voluntary (Life and Annual) contributions/subscriptions and donations received are treated as income for charitable purpose. Subscriptions credited to Corpus as per bye-laws of the Associations of Senior Citizens and donations received with specific directions from donors for being credited to Corpus are not treated as Income but form part of Corpus, which is not taxable. For being eligible for getting exemptions, Associations of Senior Citizens have to get registered with Income Tax Department under Section 12 A of the Act by filling in Form No.10 A. The procedure is simple. This form is available with Income Tax Department and Chartered Accountants. It should be accompanied with Original or certified copy of Trust Deed/ Memorandum of Association, copies of Accounts of previous years (not more than 3 years), if existing since earlier years. Those having taxable income shall send Auditor’s Report as well as copy of PAN Card.
Associations of Senior Citizens do not have any sources of income except annual or Life Membership fees and voluntary contributions/donations from members and others. Donors generally expect Certificate under Section 80 G of the Act to get some relief in payment of their Income Tax for their donations. The procedure to get an authority from Income Tax Department for issuing such certificates to Donors is very simple and can be applied immediately on formation of Association. There is general impression that Association should wait for 3 years etc but this is not true. Registration is to be made under Sec 80 G (5) (vi) of the Act. Application is to be made in Form 10 G available with the Department/ Chartered Accountants. This form is to be sent in triplicate to Commissioner of Income Tax having jurisdiction over the Association with the following documents:
Copy of registration received under Section 12 A.
Notes on activities of Association since its inception or during last 3 years, whichever is less.
Copies of Accounts since inception or 3 years, whichever is less.
Registration shall generally be issued within 6 months of applying, excluding periods, if any of delay in-compliance of queries.
(Note: This is for guidance in brief and relevant Acts & Rules should be referred for detailed position).
(E/Mail: mvrup@yahoo.co.in ).
According to recent Press Notification, all Institutes/Trusts/Associations requiring exemptions for their incomes received for charitable/religious purposes must get themselves registered with Income Tax Department under Section 12 A of the Income Tax Act, 1961 before 31st May, 2007 to get such exemptions for previous periods, failing which they will get exemptions only from the assessment year following the financial year in which they apply.
Associations/ Institutes/Trusts are required to pay Income Tax as Association of Persons, exemption limit for the current financial year 2007-08 being Rs. 110000. Associations registered under The Bombay Public Trusts Act,1950 and Section 12 A of Income Tax Act are entitled for exemption under Section 11 & 12 of Income Tax Act for income received for charitable/religious purposes to the extant, they utilize their income on objects specified in Trust Deed/Memorandum of Association. However, any part of such total income, if not spent during the year but accumulated for next year/s (not more than 5 years from 1-4-01) for future application to charitable purposes by obtaining permission of Assessing Officer in Form No 10 is also exempted. Those having income, before such exemptions, exceeding Rs 110000 are required to get accounts audited by C.A., obtain PAN Card and file Income Tax Return regularly with Audit Report in Form 10 B.
Objects of the Associations of Senior Citizens registered under The Societies Registration Act, 1860 and The Bombay Public Trusts Act, 1950 are treated as charitable. As per Section 12(1) of Income Tax Act, 1961, voluntary (Life and Annual) contributions/subscriptions and donations received are treated as income for charitable purpose. Subscriptions credited to Corpus as per bye-laws of the Associations of Senior Citizens and donations received with specific directions from donors for being credited to Corpus are not treated as Income but form part of Corpus, which is not taxable. For being eligible for getting exemptions, Associations of Senior Citizens have to get registered with Income Tax Department under Section 12 A of the Act by filling in Form No.10 A. The procedure is simple. This form is available with Income Tax Department and Chartered Accountants. It should be accompanied with Original or certified copy of Trust Deed/ Memorandum of Association, copies of Accounts of previous years (not more than 3 years), if existing since earlier years. Those having taxable income shall send Auditor’s Report as well as copy of PAN Card.
Associations of Senior Citizens do not have any sources of income except annual or Life Membership fees and voluntary contributions/donations from members and others. Donors generally expect Certificate under Section 80 G of the Act to get some relief in payment of their Income Tax for their donations. The procedure to get an authority from Income Tax Department for issuing such certificates to Donors is very simple and can be applied immediately on formation of Association. There is general impression that Association should wait for 3 years etc but this is not true. Registration is to be made under Sec 80 G (5) (vi) of the Act. Application is to be made in Form 10 G available with the Department/ Chartered Accountants. This form is to be sent in triplicate to Commissioner of Income Tax having jurisdiction over the Association with the following documents:
Copy of registration received under Section 12 A.
Notes on activities of Association since its inception or during last 3 years, whichever is less.
Copies of Accounts since inception or 3 years, whichever is less.
Registration shall generally be issued within 6 months of applying, excluding periods, if any of delay in-compliance of queries.
(Note: This is for guidance in brief and relevant Acts & Rules should be referred for detailed position).
(E/Mail: mvrup@yahoo.co.in ).
Lonliness & Senior Citizens.
Loneliness: M.V.Ruparelia.
Loneliness:
``We act as though comfort and luxury were chief requirements of life, when all that we need to make us happy is something to be enthusiastic about.``
Charles Kingsley.
Due to advent of Western philosophy, nuclear family system, retirement, death of spouse, going away of children due to service, social conditioning & customs, financial restraints, health condition & lack of proper affordable medical facilities, many Senior Citizens in rural & urban areas face loneliness and abuse. Many educated & well-off Senior Citizens also face loneliness due to inertia, `empty nest syndrome`, pre-conceived perception & closed outlook etc! A person retires from service or reaches a certain age and he feels that he has done a lot and now deserves rest! He rests and does not remain active, resulting in deteriorating health, psychosomatic diseases & connected problems! He develops inertia; he does not participate in any functions, does not go to any Associations, and does not want to learn anything new! He feels, he need not waste his energy, which requires to be preserved at this age! He forgets that we have unlimited energy and even in active life, we have used a very small % of energy. In old age also, we have unlimited energy and the Principle is ``USE IT OR LOOSE IT.`` Such self isolation increases depression, timidity, anxiety, longing for death, confusion, self-neglect, vague health problems, mounting resentment, unusual fatigue, withholding of food or medicines, hostility, unresponsiveness etc.This is Self Abuse also! A new study reveals that loneliness & isolation doubles the risk of developing Alzheimer’s disease. To counter such risks, Senior Citizens should participate in social activities, increase the number of their close friends in whom they can confine their feelings, fears, thoughts in their own interest and should have a Support Group.
Earlier, in joint family system, elders were accommodated, looked after and there were less cases of isolation & loneliness. Due to individualism, human rights, women lib etc, this joint family system has weakened to a considerable extant. No efforts are made by Govt/ Media to strengthen the Joint Family System, as envisaged in NPOP,99. The recent passing of ``Parents Welfare & Maintenance Act``lays down the emphasis on responsibility of children for looking after their parents. Though, many parents may not go to Tribunals against their children due to our culture, the mere existence of this Act and provision of suo-motto action shall deter the children from driving away their parents from home and instead of paying Monthly Allowance; many may like to keep parents with them, as that may be cheaper for middle and lower income group. The Act shall reinforce the importance & role of the family to some extant, which has shattered in recent times due to adverse influence of Western Culture.
Government can take the following practical & effective steps to reduce the loneliness related problems of Senior Citizens:-
i) Get created literature and force Media by legislating, if necessary to encourage Joint Family System and encourage individuals to participate in social activities etc to reduce loneliness to some extent; give tax concession & other incentives to those keeping & looking after their parents & other senior relatives.
ii) Establish well equipped Day Care Activity Centres in villages as well as cities-one for about 10 thousand Senior Citizens, manned by properly trained welfare personnel. If possible, capable Senior Citizens should be trained and appointed on honorarium basis for such work, which shall be cheaper to the Govt and beneficial to Senior Citizens. Provide Holiday Homes, Convalescent Homes, Nana-Nani Parks etc.
iii) Establish a separate Department/ Ministry at Central & State level for planning the action for looking after various requirements of Senior Citizens and this Department should be manned by Senior Citizens on honorarium basis. This will create second career opportunities and utilization of Think-tank appropriately. This Department may be allotted the following duties:-
a) Ensure implementation of all Policies, Acts etc of Govts for Senior Citizens.
b) Administer all Day Care Activity Centres and ensure all types of help to Senior Citizens.
c) Obtain & maintain full details of all Senior Citizens through DCACentres and make them responsible for welfare of all Senior Citizens in their areas.
iv) Raise the pension for BPL as per GDP and raise the present limit of Rs 18000 to annual GDP level, as that amount is due to each citizen! Notify income limit of Middle Class also and give them free or concessional facilities in various matters.
v) Make compulsory to appoint Senior Citizens on various Consultative Committees, if possible on honorarium basis or as a social service to keep them engaged and give benefit to the Society of their reach experience.
vi) Raise the age of retirement, keeping in view long healthy life span. With the overall development of economy and expansion of employment opportunities and keeping the fact that population of Senior Citizens is increasing at higher rate than new born, a legislation can be brought to engage Senior Citizens for certain jobs or a certain % can be fixed for engagement of Senior Citizens in Government, Public & Private Sectors, may be on honorarium basis with relaxed hours. Senior Citizens are also entitled to `Right to Work` as laid down in our Constitution.
vii) Make it mandatory for Public Sector, Corporate & other major Employers to provide Welfare Centres- Activity Centres for their retired employees to pass time; call the retired employees for all their official functions/celebrations and have a special function at least once on 1st October every year on Elders` Day. Provide facilities for picnics, some holiday homes etc.
viii) Encourage or make compulsory for all schools/colleges to encourage students to respect and help Senior Citizens, as & when & where possible and arrange some programmes to mix with Senior Citizens. This shall go a long way to integrate two generations. All Schools/Colleges should be requested to give one room to registered Associations of Senior Citizens, if requested every day in the evenings for their activities, gathering etc. Their Halls should also be given occasionally for lectures, functions etc.
It may be noted here that by solving or reducing the problems of Loneliness, the cases of Elder Abuse can not be reduced/curbed, except curbing/reducing the Self Abuse and murder cases to some extent.
Planning of Older Years to deal with emotional issues:-
Proper training for planning the retirement should be given to each citizen at appropriate age. Once a person retires or decides to retire from earning life, he should be able to live life happily and pass time usefully with his hobbies, engaging in social service, having a good Support Group, participating in activities of Senior Citizens Associations, developing the spirit of `let go`; endurance/tolerance, Forget & Forgive; giving up ego of status of earning life and assuming the new Status of Senior Citizen.
Loneliness:
``We act as though comfort and luxury were chief requirements of life, when all that we need to make us happy is something to be enthusiastic about.``
Charles Kingsley.
Due to advent of Western philosophy, nuclear family system, retirement, death of spouse, going away of children due to service, social conditioning & customs, financial restraints, health condition & lack of proper affordable medical facilities, many Senior Citizens in rural & urban areas face loneliness and abuse. Many educated & well-off Senior Citizens also face loneliness due to inertia, `empty nest syndrome`, pre-conceived perception & closed outlook etc! A person retires from service or reaches a certain age and he feels that he has done a lot and now deserves rest! He rests and does not remain active, resulting in deteriorating health, psychosomatic diseases & connected problems! He develops inertia; he does not participate in any functions, does not go to any Associations, and does not want to learn anything new! He feels, he need not waste his energy, which requires to be preserved at this age! He forgets that we have unlimited energy and even in active life, we have used a very small % of energy. In old age also, we have unlimited energy and the Principle is ``USE IT OR LOOSE IT.`` Such self isolation increases depression, timidity, anxiety, longing for death, confusion, self-neglect, vague health problems, mounting resentment, unusual fatigue, withholding of food or medicines, hostility, unresponsiveness etc.This is Self Abuse also! A new study reveals that loneliness & isolation doubles the risk of developing Alzheimer’s disease. To counter such risks, Senior Citizens should participate in social activities, increase the number of their close friends in whom they can confine their feelings, fears, thoughts in their own interest and should have a Support Group.
Earlier, in joint family system, elders were accommodated, looked after and there were less cases of isolation & loneliness. Due to individualism, human rights, women lib etc, this joint family system has weakened to a considerable extant. No efforts are made by Govt/ Media to strengthen the Joint Family System, as envisaged in NPOP,99. The recent passing of ``Parents Welfare & Maintenance Act``lays down the emphasis on responsibility of children for looking after their parents. Though, many parents may not go to Tribunals against their children due to our culture, the mere existence of this Act and provision of suo-motto action shall deter the children from driving away their parents from home and instead of paying Monthly Allowance; many may like to keep parents with them, as that may be cheaper for middle and lower income group. The Act shall reinforce the importance & role of the family to some extant, which has shattered in recent times due to adverse influence of Western Culture.
Government can take the following practical & effective steps to reduce the loneliness related problems of Senior Citizens:-
i) Get created literature and force Media by legislating, if necessary to encourage Joint Family System and encourage individuals to participate in social activities etc to reduce loneliness to some extent; give tax concession & other incentives to those keeping & looking after their parents & other senior relatives.
ii) Establish well equipped Day Care Activity Centres in villages as well as cities-one for about 10 thousand Senior Citizens, manned by properly trained welfare personnel. If possible, capable Senior Citizens should be trained and appointed on honorarium basis for such work, which shall be cheaper to the Govt and beneficial to Senior Citizens. Provide Holiday Homes, Convalescent Homes, Nana-Nani Parks etc.
iii) Establish a separate Department/ Ministry at Central & State level for planning the action for looking after various requirements of Senior Citizens and this Department should be manned by Senior Citizens on honorarium basis. This will create second career opportunities and utilization of Think-tank appropriately. This Department may be allotted the following duties:-
a) Ensure implementation of all Policies, Acts etc of Govts for Senior Citizens.
b) Administer all Day Care Activity Centres and ensure all types of help to Senior Citizens.
c) Obtain & maintain full details of all Senior Citizens through DCACentres and make them responsible for welfare of all Senior Citizens in their areas.
iv) Raise the pension for BPL as per GDP and raise the present limit of Rs 18000 to annual GDP level, as that amount is due to each citizen! Notify income limit of Middle Class also and give them free or concessional facilities in various matters.
v) Make compulsory to appoint Senior Citizens on various Consultative Committees, if possible on honorarium basis or as a social service to keep them engaged and give benefit to the Society of their reach experience.
vi) Raise the age of retirement, keeping in view long healthy life span. With the overall development of economy and expansion of employment opportunities and keeping the fact that population of Senior Citizens is increasing at higher rate than new born, a legislation can be brought to engage Senior Citizens for certain jobs or a certain % can be fixed for engagement of Senior Citizens in Government, Public & Private Sectors, may be on honorarium basis with relaxed hours. Senior Citizens are also entitled to `Right to Work` as laid down in our Constitution.
vii) Make it mandatory for Public Sector, Corporate & other major Employers to provide Welfare Centres- Activity Centres for their retired employees to pass time; call the retired employees for all their official functions/celebrations and have a special function at least once on 1st October every year on Elders` Day. Provide facilities for picnics, some holiday homes etc.
viii) Encourage or make compulsory for all schools/colleges to encourage students to respect and help Senior Citizens, as & when & where possible and arrange some programmes to mix with Senior Citizens. This shall go a long way to integrate two generations. All Schools/Colleges should be requested to give one room to registered Associations of Senior Citizens, if requested every day in the evenings for their activities, gathering etc. Their Halls should also be given occasionally for lectures, functions etc.
It may be noted here that by solving or reducing the problems of Loneliness, the cases of Elder Abuse can not be reduced/curbed, except curbing/reducing the Self Abuse and murder cases to some extent.
Planning of Older Years to deal with emotional issues:-
Proper training for planning the retirement should be given to each citizen at appropriate age. Once a person retires or decides to retire from earning life, he should be able to live life happily and pass time usefully with his hobbies, engaging in social service, having a good Support Group, participating in activities of Senior Citizens Associations, developing the spirit of `let go`; endurance/tolerance, Forget & Forgive; giving up ego of status of earning life and assuming the new Status of Senior Citizen.
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