As per the IT Act, all the pensions are salaries, for the tax purpose. Under Section 16(ia), standard deduction of Rs 50000 is allowed for service pension whereas one third of family pension, limited to Rs 15000 only is a allowed standard deduction for family pension, under Section 57(iia). Suppose a widow gets family pension of Rs 300000, she would get standard deduction of Rs 15000 only and her balance income of Rs 285000 would be taxable whereas, contrarily, a retired person getting service pension of Rs 300000 would get standard deduction of Rs 50000 and his balance income of Rs 250000 would be non taxable. This is illogical and great injustice for all the widow family pensioners. If both the pensions are income for the tax purpose, they why are there two different standard deductions. Logically and justifiably, both the pensions should be treated under one and the same Section 16(ia) and provided the same standard deduction of Rs 50000.

ESOP taxation : I had requested in the past for rationalising taxation of ESOP with regard to the realisation of the proceeds. This was done for some companies falling into a definition. I request that ESOP taxation needs to be shifted to the point of realisation of the proceeds for ALL ESOP recipients and not just for selected few. Especially for listed shares for which the ESOP grant happens at the market price as at the date of grant, the only benefit available to an employee is the benefit of time to exercise those. The intention of ESOP is to encourage an employee to hold the shares for long and enjoy the company's growth as a part owner. The taxation mode forces the employee to sell and encash the shares to manage cash flows, thereby defeating that purpose. ESOP is also a good tool of assured participation to employees in future profits of employers. It is a good tool for retention and avoiding labour union troubles and can be used in PSUs effectively, if taxed liberally.

Education Policy and GST to ensure enable a policy for ability to fund Government schools and colleges and benefit in the income tax for supporting School enhancements and books/libraries.

Sir, please be flexible towards debtors, due to covid and loss of earning member of family many people's account have been marked as NPA, Due to death of my father, his loan account went to NPA as we can't afford to pay back the huge sum, Plz so something in this, allow OTS in such cases at a good rate 🙏

Under the Road Safety Campaign - to reduce the number of accident around Schools, Colleges, Educational Institutions and Hospitals - There should be a country wide policy and enablement of speeding cameras and 40km/hr in the Union Budget and make it a mission to get the Speeding Board delivered and Speed Cameras installed and Road Painted for Safe Crossing. cc : Narendra Modi, Nitin Gadkari

8) Payment of GST collected on Daily basis to govt online n filing return once in month. 9) Two tax on every transaction - first GST - second TCS/TDS/withholding Tax

Sir, We are very happy that under the PM-JAY the number of AIIMS have been updated from 6 in 2014 to 25 sanctioned. It would be good to consider a AIIMS on the western coast from Surat, Mumbai, Hubballi-Dharwad, Mangalore and Trivandrum to be setup which is nearly 400km away from each other and would serve for nearly 1-5 crore population around these areas.

‘Yashaswi’ is one of leading Third Party Aggregator of implementing Apprenticeship Programme on pan India basis. Related to Apprenticeship Programme we have following suggestions to be incorporated in Budget . 1)The financial incentive presently given to the industry/ establishment. Which is 25% of prescribed stipend of Rs.1500per month per apprentice. We propose Government should pay Rs.3000/- per month per apprentice for MSME Sector. Government can think about not to give financial incentive to the Industry/establishments having turnover of Rs.1000 Crore and more. And the same should diverted to the MSME sector. 2)The Government should consider giving the financial incentive of Rs.5000 to the apprentices who will successfully complete his/her apprentice period and who will get the certificate for the same.The said incentive amount should be directly paid to the concern apprentice account. Thanks & Regards ForYashaswi Academy for Skills Vishwesh Kulkarni 9422001571

1) Abolishing of Income Tax n imposition of TDS/TCS on each n every transaction. 2) Mandatory insurance of Weapon, Licence Holder as well as injured person in case of Issuance of Arms Licence either new or renewal. Insurance premium must be much high so that out of reach of layman. 3) Promotion for agriculture of opium to counterfeit synthetic drugs in India 4) Complete ban over use of word with meaning gun/ammunition/killing/massacre/bullets/psychotropic drugs or any offensive word meaning like same in any video/song/movie in India or any word offensive to PM/President or Integrity of India. 5) Introduction of new tax - migration tax or brain drain tax to be levied on NRI as well as residents living outside India having dependents living in India or Having any link (property/substantial intrest) in India or any person who leaves India for job/education or any purpose for more than 180days. 6) Social Security for every one. 7) Reducing cash transactions to rs1000/day per party.

The idea of taxing the interest on PF contribution above a particular amount has been introduced recently. I have a suggestion in that regard. An amendment to the EPFO act to cap the contribution to Rs.2.5 lakhs would have achieved the same result in taxation. That would have also given the employee the option to choose the avenue of investment, now that the investment and its interest are not having any tax benefit. Request you to bring the capping amendment now so that the contribution condition and the taxability condition are consistent. This will avoid a lot of mis-interpretations happening over this, creating wrong impression.