Sir, as u hv given rate flexibility in epf for employees, it should also b allowed to employers.bcs in this slow down small units find it difficult to contribute 12.5%. As wages has gone up it is difficult, hence workers r deprived of epf n esi also. Earlier rates were 8%, whereas wages were low. This step will boost small scale sector n importantly all workers in unorganised sector will be covered under social security of epf n esi schemes. Pl think positively on this. Scope of corruption nil.

Abolish ER-4 to ER-7 return, and make tax audit report like 3CD of income tax. 11. Remove ARE-1 and Rebate procedure; on basis of e-BRC, bank will credit 10% of realisation. 12. Remove Bond/UT-1 procedure; excise invoice, IEC code is sufficient for security. If any fraud then block the IEC of manufacturer/exporter.

7. Withdraw SSI exemption and allow SSI unit to pay 12% x 80% = 9.6% duty on final product, so all SSI units, and this change will cover all manufacturers in GST. 8. Allow SSI unit to pay lump sum duty (1%) like VAT, no books of manufacturing. 9. Abolish PLA register (Personal Ledger Account) as in e-payment era and monthly/quarterly duty payment this register is now no use.

4. Abolish distinction between capital goods and input for cenvat credit. All goods used in the factory by the manufacturer of final product but excludes certain specified item. 5. All goods and services used by the manufacturer in the final product are eligible to Cenvat credit except negative item list. This list refers only to those where no Cenvat credit is allowed. 6. Abolish so many duties; merge ECess & SHE cess into duty rate. Remover other cess under different category like paper cess.

1. Start Central GST on manufacturing activity & services wef 1.4.2015, so people aware about concept & procedure. Change name of excise duty and service tax as “Central GST”. 2. To implement GST, make negative list of goods (not to be taxed), so automatic Central Excise Tariff 1985 will go. Customs Tariff is sufficient for classification as per GST. 3. One (12%) or two rate (6%) of excise duty, number of excise exemption will go. No excise exemption, minimum rate 6% with cenvat.

Sir , In business all transaction should be through bank only. No cash or bear DD

With increase in life expectancy, and people retiring without any pension in hand, govt should exempt from tax some amount (say 2 Lakh per annum) if invested in pension schemes with some lock-in period. This will become a source of regular income post retirement. Also income from these pension schemes should be exempted from tax up to a suitable limit (say 5 Lakh per annum) for above 60 years age people.

govt make provision for encouragement for solid waste handling and utilisation. Indian railway's sides of railway lines are worst effected from solid waste in cities.

Expecting following practical policies on 1. Make renewable energy easy to use, subsidize it and encourage small scale industries to produce sustainable products which will encourage people to not depend on local/state level energy providers. This will make sure 2 things, less carbon emissions and electricity/energy to all. Same can be replicated for transportation, cars, buses should run on non-fossil fuels. This will save lot of foreign exchange. 2.Make tax structure more simple for all 2.

Sir at present govt asks for credit card expenses more than 2lacs in income tax return. Pl remove this, bcs more n more use of plastic money is being used now. 2 circle rates r much higher in some areas as fixed by state govt. But one sells the property at rates less than circle rates, income tax caculate capital gain on the basis of circle rates not on actual amount recd. Stamp duty is ok at circle rate but not capital gain? Jaitly ji pl think over this.