Wednesday, April 21, 2010

Tax And Tithe

The Bible in the book of Luke contains a beautiful anecdote regarding payment of tax. As usual, the Chief Priests and Scribes were on the look-out to find fault with Jesus so that they could have him arrested. They were waiting to hear him make some statement against the government of the day. It would then enable them to hand him over to the rule and authority of the Governor. As they watched him, they sent spies who camouflaged as simple followers to lay the bait.

The spies at the opportune time questioned Jesus, saying, “ Teacher, we know that you speak and teach correctly, and you are not partial to any, but teach the way of God in truth. Is it lawful for us to pay taxes to Caeser, or not?”. But Jesus detected their trickery and said to them, “ Show me a denarius. Whose likeness and inscription does it have?”. They said, “ Caeser’s ”. Jesus replied, “ Then render to Caeser the things that are Caeser’s, and to God the things that are God’s ”.

Christians observe a practice called Tithing. A Tithe, is simply put, one-tenth of every income or produce. A normal Christian therefore makes two kinds of payment from his income. One, to the government as tax and second, to the church as tithe. The compliance with obligation to tithe differs from person to person and varies across denominations. It is no secret that in many churches the amount of tithe paid gives a person less or more say. If not explicit, atleast the thought hovers around. More than that, regular tithing clears the conscience of the devoted and give him peace.
A church I once attended have a practice of issuing receipts for the tithes paid by each individual. The receipts carry the Registration details of the church under an aegis by which deductions from income tax were said to be claimable. For sometime, I was under the impression the practice was fine. Few months ago, I met an Officer two years senior to me. In the midst of the discourse, I brought up the topic. He vehemently denied there being any such provision in the Act where money paid as tithe can be claimed for deduction. He also argued how something already set aside for God can be claimed again for one’s benefit. It made sense.

There are three schools of thought regarding payment of tithe. One school says tithe should be paid on the Net Amount of Income. The second school firmly believes there is no ambiguity but to pay tithe on the Gross Amount of Income. One CIT recently impressed upon his belief in the later school as the right path to follow. The third school offers the greatest flexibility. According to this school, payment should be made as per one’s ability and willingness. Emphasis is on the free-will and conviction to pay rather than the height and width of it.

Tithing is an issue of faith. One is free to follow what he thinks is right provided his conscience permits him. At the personal level, I feel tithing is fine and should be paid on the Gross Amount rather than Net if the issue has to be decided between the two. But, tithing as per ability and free-will irrespective of the amount is most appreciable. However, using this concept as an excuse to pay less would be self-defeating. It should rather encourage one to give more. As far as claiming deduction is concerned, it is a strict no-no. It is good to pay the Government it’s due and much better still, not to cheat God.
( This article is to be published in Akademi Kriti 2010 )

Monday, April 12, 2010

Singapore Study Tour

I consider the International Attachment to Singapore one of the best thing to happen during my training period. After coming back from Bharat Darshan followed by subsequent attachments in Mumbai at BSE, NSE, SEBI, NSDL and IGIDR, the predominant mood was to lie low and take good rest in the Academy. So, when we set out yet again, the common refrain was..." Oh! It's not that exciting anymore to undertake further travels ". But we were proved wrong. That is...when you see a place as beautiful as Singapore.
The first marvel unfolded the minute we landed at Changi International Airport. I was so impressed I took time to submit the feedback form before catching another Air India flight on our return-leg writing..." This is the best airport I have seen so far ". When I opened my mail just after I got back I saw the mail from Changi Authority thanking me for the kind comments and also for the trouble I took to fill up the feedback. I say " What a system they have ! ".
The first three days were spent in the Inland Revenue Authority of Singapore ( IRAS ) Tax Academy. The staff of IRAS took us through many of the things relevant to us and also things they wanted us to know. The next two days was a time well-spent at the Lee Kuan Yew School Of Public Policy ( LKYSSP ) at the National University of Singapore ( NUS ). Prof. Blaine Lewis took the initial sessions. Thereafter, Prof. Mukul Asher delivered lectures that were thought-provoking and rich in relevance. He epitomises what a gem knowledge is. Not to forget, the Co-Ordinator Ms. Luana Marie Chou was a pleasant personality who made excellent arrangements for everything.
The evenings did not put us to sleep soon. Even after a tiring day sitting for lectures 9 am to 5 pm at a stretch, retiring in our rooms was the last thing we would do. If it was not Little India or China Town where we headed for our dinners or shopping, it was Orchard Road where a bundle of huge malls awaited us. Another tricky thing we do everytime we look at something to buy was the conversion of prices from Dollar to Rupees through the use of our cell phones. It was fun to visit the nearby Velocity Mall at lunch-breaks during our attachment with IRAS. Even in NUS, we didn't desist from heading towards the Campus Shopping Centre in our free time.
The visit to Sentosa Island made a great outing. Entering the water holes and watching fishes and animals of many hues in the Aquarium was observing natural wonder at one of its best. The Dolphin Show tells that humans are not the only ones with intellect. The whole Island with beaches, Universal Studios Theatre, green jungle and mesmerising landscape was too good to be true. When we went to watch the ' Songs of the Sea " play and laser show, we were already smitten by how things just happen there. Night Safari on another evening where we saw domesticated and wild animals from all parts of the world, the local war dance and the animal show made a wonderful visit. I saw the Lion for the first time. Also the Hippopotamus and the Rhino and many other more.
Singapore is like a dreamland. I asked a friend, " Are you happy coming back to India ". He jocularly replied, " Yes....Singapore is like a dream. And I don't like to remain in a dream for a long time." There are no old-looking buildings. All look fresh and new. Drainage system is so good it looks more like a blue-print. And no horns in Singapore. People don't honk. Pedestrians are given utmost importance. All vehicles give way to a pedestrian waiting to cross at the right point. There is excellent local transport. Taxis, Bus of different kinds, the metro ( they call it MRT there), mono-rail, etc. Initially, I thought Singapore would be a land of sky-scrappers. I was wrong. There are more trees, greenery and open spaces than in many other places. The people are lively, cheerful and friendly. Of all the places I have seen so far, Singapore is " Paradise on Earth".

Monday, March 29, 2010

Bharat Darshan

After taking an early lunch bite on 26th February sunny afternoon, 31 Officer Trainees of the 62nd Batch of IRS accompanied by a Faculty member proceeded towards Nagpur airport. We were an enthusiastic lot who opted to visit South India during our Bharat Darshan. After drifting in the air for a couple of hours, we landed in Bangalore. We were first taken to MG Road to experience the busy hours. We stayed in Hotel Chevron and an IRS Association Official Dinner was the hallmark of the evening. This was the begining of our 18 days long tour.
From Bangalore, we set off for Mysore the next morning. The subsequent places of visit includes Wayanad, Munar, Kochi, Ernakulam ( Kerala first leg ), Agatti Island and Bangaram Island ( Lakshadweep ), Kumarakom, Thiruvananthapuram ( Kerala second leg ), Kanyakumari, Rameshwaram, Madurai, Puducherry, Mamallapuram and Chennai. Kerala is beautiful and clean. I admire the forestry. People are calm and decent. Lakshadweep was my first encounter with the sea and my first reaction was fear due to the smallness of the Island and vastness of the sea. After seeing the beautiful waters in the coral islands, the sea elsewhere appear inferior. Auroville in Puducherry is a place of charm. If Madurai was cultural, Chennai epitomises the modern. Dhanuskothi visit reaffirms the stretch is not only for display on maps but a sight to see. The rocks at Mamallapuram are no less a natural wonder.
When we left The Residency in Chennai and took our train journey, we were jet-legged and longed to be back in our rooms in the Academy. It was not surprising, for we had lived out of our luggages for quite a while by the time. The clothes were dirty and we were sun-tanned since Lakshadweep. But it would not be a mere lip service to say we came back enriched in our experiences and outlook. The exposure we got was enormous and the memories something to cherish for a long long time.