Govt : No Restriction on Inter-State and Intra-State Movement. Fresh Guidelines Issued till 31 December 2020
Ministry of Home Affairs has Issued Fresh Guidelines Read Below in PDFMHAOrder25112020
Download PDF from below link
Download PDF from below link
Hats off to our Indian government officials, who are burning the midnight oil. They are providing clarification on the income tax website post 10.00 pm on 29th Sept 2020 for laws to be implemented from 1st Oct 2020.
In times of global pandemic, our offical’s are making it easier to implement changes just before the deadline. An earnest request to them, atleast for once try to understand the difficulties the industries face while implementing the same in less than 24 hrs time.
There is a lot of hard work in first learning the law and then training various stakeholders who don’t understand “T” for tax and making them meet compliances.
E-invoicing from 1st Oct and TCS/TDS also on same dates. Please step into the shoes of a businessman for a day. Should he promote “Make in India”, be a covid warrior or be a compliant assesse.
Last minute extension, causing heart burns, does this really suit this government. If you accept compliance, be compliant for a change. Help industry to plan and focus its resources and energies. Note these are the same people who will help the national GDP in the end.
A totally Paranoid and Frustrated Businessman
Update on 20:10 Hrs 17 Sep 2020
DCP Operations issued an order under Sec 144 CrPC y’day, applicable in Mumbai city up to 30th Sept. It’s issued as per guidelines of State Govt on 31st August regarding easing of restrictions 7 phase-wise opening of lockdown & no new restrictions imposed by Mumbai Police: DCP PRO
NO need to PANIC
The order issued under section 144 CrPC is only an extension of the previous order issued on 31st August.
No new restrictions have been imposed by
@MumbaiPolice Please share and don’t panic.
Section 144 to be imposed in Mumbai city from midnight tonight
Mumbai Police has imposed restrictions on movement and gathering in the city due to rising COVID-19 cases. Under Section 144. Movement of one person or more is prohibited except for the listed emergency and non emergency services. Movement is allowed for activities exempted in the Mission Begin Again orders dated August 30. The prohibitory orders are for restricting movement or gathering of people in areas under the control of the Commissioner of Police.
“All movement of one or more persons in the areas designated as ‘Containment Zones’ by the Municipal Authorities is prohibited, except for essential activities, supply of essential goods and medical emergencies,” the order states.
The Mumbai Police on Thursday imposed restrictions under section 144 of the Criminal Procedure Code (CrPC) on movements and gathering in the metropolitan owing to the rising coronavirus cases.
The restrictions will be applicable from September 18 and section 144 has been imposed from midnight. The doubling rate of Mumbai has increased alarmingly in the past few days.
The order issued by the police says that the coronavirus cases have been rising rapidly in Mumbai and the restrictions on the movement of one or more persons in public places or gatherings have been prohibited.
Mumbai Police have informed that the movement of people will only be allowed for the listed emergency and non-emergency services by the government. The order further states that the movement of one or more persons in the Containment Zones is prohibited except for essential activities, medical emergencies and supply of essential good will be allowed.
1. Emergency duties
2. Government/Semi-Government agencies and their officials on duty
3. Establishment providing essential services like:
It further reads that all movement of one or more persons in the city for non-essential activities is prohibited except for the exempted entities mentioned.However, there’s no change in unlock guidelines. Unlocking to go on as per 31.08.2020 GoM orders. The order mentions all activities mentioned in 31.08.2020 GoM Mission Begin Again orders are exempted.
Examination centres are frequented by large number of students (as well as their parents) and staff till the entire duration of the exam and therefore, it’s vital to plan and conduct these examinations, while following specific preventive measures, as detailed in the paragraphs below.
The generic measures include simple public health measures that are to be followed to reduce the risk of COVID-19. These measures need to be observed by all (staff, students and parents)in these places at all times.
i. Physical distancing of at least 6 feet to be followed as far as feasible.
ii. Use of face covers/masks to be made mandatory.
iii. Practice frequent hand washing with soap (for at least 40 -60 seconds) even when hands are not visibly dirty. Use of alcohol-based hand sanitizers (for at least 20 seconds) can be made wherever feasible.
iv. Respiratory etiquette to be strictly followed. This involves strict practice of covering one’s mouth and nose while coughing/sneezing with a tissue/handkerchief/flexed elbow and disposing off used tissues properly.
v. Self-monitoring of health by all and reporting any illness at the earliest.
Vi.Spitting shall be strictly prohibited.
vii. Installation & use of Aarogya Setu App shall be advised to all, as far as feasible.
i. Only those examination centers which are outside the containment zone shall be allowed to function. Staff/examinees from containment zones shall not be permitted. Such examinees shall be given an opportunity to undertake the examination through other means or the Universities/Educational Institution shall arrange for taking exam at a later date for such students.
ii. Universities/ Educational Institutions/ Examination Conducting Authorities/ Examination centers may plan out the examination schedule in a staggered manner so as to avoid overcrowding at any examination center on any day.
iii. Keeping in view the physical distancing norms, institutions should have adequate room capacity to ensure proper seating arrangement for examination.
iv. Appropriate arrangements for personal protection gears like face covers/masks, and other logistic like hand sanitizers, soap, sodium hypochlorite solution etc. shall be made available by Universities/ Educational Institutions/Examination Conducting Authorities/Examination centers to the staff as well as students as per requirements.
v. Exam functionary and examinees may also submit self-declaration about health status at the time of entrance to the examination center. Such self-declaration form may be circulated at the time of issue of admit tickets. A simple do’s and dont’s/ Advisory ma y also be circulated at the time of issue of admit tickets.
vi. Students should also be given prior information on what they should carry,which includes exam related documents (Admit card, ID card etc) , face mask, water bottle, hand sanitizer etc.
vii. Adequate manpower shall be deployed by the Institution for maintaining discipline (to ensure observance to distancing norms and other preventive measures at all times) during conduct of the examination.
viii. Adequate number of registration rooms and manpower for document verification and recording of attendance shall be planned duly ensuring social distancing norms.
ix. Invigilators and supervisory staff need to be briefed on the code of conduct in the context of COVID.
x. Provisions must be made for display of Posters/standees/AV media on preventive measures about COVID-19 prominently at the examination center (outside and inside).
xi. The examination center should have a designated isolation room for isolating any person who is found symptomatic at the time of screening or during examination, till such time medical advice may be sought.A clear policy on allowing symptomatic candidates to undertake examinations shall be delineated by the Examination Conducting Authorities in advance.
If any transportation is arranged by educational institutions conducting examinations, proper sanitization of buses/other transport vehicles shall be ensured.
i. Entrances to have mandatory hand hygiene and thermal screening provisions. If any examination functionary/examinee fails to meet the self-declaration criteria, they shall not be allowed entry.
ii. Only asymptomatic staff and students shall be allowed inside the examination hall.
iii. In regular course, a symptomatic candidate should be referred to the nearest health center and given an opportunity to undertake the examination through other means or the Universities/Educational Institution shall arrange for taking exam at a later date when the student is declared physically fit.
However, if a student is found to be symptomatic and insists on giving the examination, he may be allowed to take examination by shifting the candidate to a separate isolation room. The permission in such cases shall be granted as per the policy already enunciated on the issue by the Examination Conducting Authorities.
iv. All staff and students to be allowed entry only if using face cover/masks. The face cover/mask has to be worn at all times inside the examination center by all.
v. Enough entry & exits gates for students and staff shall be ensured to avoid overcrowding.
vi. Maintaining physical distancing of a minimum of 6 feet, when queuing up for entry and inside the center as far as feasible.
vii. Specific markings may be made with sufficient distance to manage the queue and ensure social distancing in the premises.
viii. Proper crowd management in the examination center as well as outside premises like parking lots, waiting areas — duly following physical distancing norms shall be ensured.
ix. Bags/books/mobiles should not be allowed in the examination center.
x. The examinees will be taken to a registration room in batches maintaining adequate physical distancing norms for document verification and recording of attendance. Thereafter they will be escorted in batches to the allotted examination hall.
xi. Frisking of examinees, if needed, shall be undertaken after thermal screening. Personnel involved in frisking shall wear triple layer medical mask in addition to gloves. Proper hand hygiene shall be maintained by such personnel every time they change their gloves.
xii. On completion of exam, the candidates should be permitted to move out in an orderly manner
i. All staff that is at high risk (older employees, pregnant employees and employees who have underlying medical conditions) shall not be deployed for invigilation/conduct of examination.
ii. Such staff should preferably be deployed in tasks not requiring direct contact with the students.
i. Number of people in the elevators shall be restricted, duly maintaining physical distancing norms.
ii. Provision of wheelchairs, if warranted, should be ensured and these should be disinfected regularly.
iii. In case of PwD candidate availing a scribe, both the candidate and scribe must wear the masks and be made to sit with adequate physical distancing.
iv. Institutions may adopt contact less processes like OR code, online forms, digital signatures for the examination.
v. Adequate arrangements for safe drinking water (preferably with disposable cups/glasses) be made in the examination hall.
vi. Seating arrangement in the examination hall to be made in such a way that adequate social distancing is maintained.
vii. For pen & paper based tests, the invigilator will sanitize his hands prior to distribution of question papers/answer sheets. The examinees will also sanitize their hands before receiving such papers and handing them back to invigilators. The collection and packing of the answer sheets, at every stage will involve sanitization of the hands. The answer sheets will preferably be opened up after 72 hours have elapsed post collection of papers.
viii. Use of spit/saliva for counting/distributing sheets shall not be allowed.
ix. Sharing of personal belongings/stationery shall not be allowed.
x. For online/computer based examination, the systems shall be disinfected using alcohol wipes before and after conduct of examination.
xi. Record of all exam functionaries/examinees shall be maintained in the system for future reference and traceability.
xii. For air-conditioning/ventilation, the guidelines of CPWD shall be followed which emphasize that the (i) temperature setting of all air conditioning devices should be in the range of 24-30°C,
(ii) relative humidity should be in the range of 40- 70%, (iii) re-circulation of air to be avoided to the extent possible, (iv) intake of fresh air should be as much as possible and (v) cross ventilation should be adequate.
i) Examination hall and other common areas shall be sanitized each time before and after examination.
ii. Effective and frequent sanitation within the premises shall be maintained with particular focus on lavatories, drinking and hand washing stations/areas.
iii. Cleaning and regular disinfection (using 1% sodium hypochlorite) of frequently touched surfaces (door knobs, elevator buttons, hand rails, benches, washroom fixtures, etc.) to be made mandatory in all examination hall and other common areas.
iv. Students and staff should be advised to dispose of used face covers / masks in covered bins available at the center. The waste thus generated may be disposed off in accordance with the hazardous waste disposal guidelines.
i. Place the ill person in a room or area where they are isolated from others.
ii. The person will remain isolated while wearing a mask/face cover till such time he/she is examined by a doctor.
iii. The examinees exhibiting symptoms and willing to give the examination, may be allowed to take examination by shifting the candidate to a separate isolation room.
iv. If symptoms deteriorate, inform the nearest medical facility (hospital/clinic) or call the state or district helpline.
v. A risk assessment shall be undertaken by the designated public health authority (district RRT/treating physician) and accordingly further action be initiated regarding management of case, his/her contacts and need for disinfection.
v. Disinfection of the premises to be taken up if the person is found positive.
It may be noted that the SOP detailed above provides for minimum precautions to be followed during planning and conduct of examinations. Universities/ Educational Institutions/ Examination Conducting Authorities/ Examination centers may put additional meas ures in place as per their local assessment and in line with activities permitted by Ministry of Home Affairs (MHA) as per MHA orders issued under Disaster Management Act, 2005 from time to time.
The Number of Cases of Covid 19 has increased to more than 60,000 on daily basis in India. The Govt on India has decided to extend cancellation of regular Mail, Express, Passenger and Suburban trains till further Notice
This also means there will be Not be local Suburban train running in Mumbai and other Cities.
This is to brought to the notice of all concerned that, as decided and informed earlier on as well, regular passenger and suburban train services will continue to remain suspended till further notice.
It may be noted that 230 Special Trains, which are running at present, will continue to operate. Local trains in Mumbai, which are presently being run on limited basis only on the requisition of state government, will also continue to run.
The occupancy of special trains is being monitored on regular basis. Additional special trains may be run based on the requirement.
However, all other regular trains and suburban trains run before lockdown, will remain suspended for the time being.
As on Monday, 22.68 lakh people in India have been infected, of which a little more than 45,000 have died.
In real terms, India has the fifth highest death toll in the world, after the United States, Brazil, Mexico, and the UK. However, the death rate, or case fatality ratio (CFR), is well below the world average of 3.7 per cent at around 2%
Novel methods to supplement the early detection of disease and risk assessment of infected population to prioritise the conventional testing queue through mass screening is a crucial challenge the COVID 19 pandemic has thrown up. Combating the crisis needs technological solutions that can carry this out rapidly while minimizing risk for healthcare professionals.
The Centre for Augmenting WAR with COVID-19 Health Crisis (CAWACH), an initiative by the Department of Science and Technology (DST), has selected Bangalore based startup Acculi Labs to develop a COVID risk assessment profile called Lyfas COVID score.
Acculi Labs is armed with ‘Lyfas’ a clinical-grade, non-invasive, digital functional biomarker smartphone tool for screening, early detection, root cause analysis, acute event risk assessment, prognosis, and home monitoring of chronic diseases which they have repurposed to Lyfas COVID score.
CAWACH, an initiative by the National Science & Technology Entrepreneurship Development Board (NSTEDB), DST, Government of India, is supporting market-ready innovations for the control of COVID-19 and startup ideas to address associated challenges.
The new technology developed with support from the DST, will detect the possible infection in an asymptomatic individual to prioritise the conventional testing queue as well as carry out a risk assessment of an asymptomatic individual to become symptomatic and risk assessment of an asymptomatic individual for recovery.
In March 2020, DST, Government of India, collaborated to support technologies that are solving COVID problem. Acculi Labs was selected after several rounds of screening for a solution towards mass screening. Its product Lyfas has received a grant of Rs 30 Lakh from DST and is now virtually supported by IIT Madras, Healthcare Technology Innovation Centre (HTIC), MedTech Incubator.
Lyfas is an Android application in which, when one keeps the index finger on the rear phone camera of a mobile phone for 5 minutes, captures the capillary pulse and blood volume change and derive 95 biomarkers with proprietary algorithms and signal processing techniques.
It uses the power of smartphone processor and smartphone sensors to capture a bunch of body signals. The signals are subsequently processed on the principle of Photoplethysmography(PPG), Photo Chromatography(PCG), Arterial Photoplethysmography(APPG), mobile spirometry, and Pulse Rate Variability(PRV).
Lyfas then provides cardio-respiratory, cardio-vascular, hematology, hemorheology, neurology based parameters that are capable of tracking minute pathophysiological changes in the body. These changes are further profiled into organ system-wide response.
The technology is focused on population screening, monitoring of quarantined individuals, and surveillance at the community spreading phase. It has been proved to detect asymptomatic individuals with an accuracy of 92%, specificity of 90%, and a sensitivity of 92% in a study conducted with Medanta Medicity hospital.
Witnessing the success of the study, Medanta ethics committee has approved it for a larger population study. This study is currently registered in Clinical Trials Registry- India (CTRI) and is acknowledged by World Health Organisation (WHO). While AarogyaSetu works on contact tracing where one has to enter your symptoms, Lyfas is a proper medical screening test which purely depends upon test results.
“Inexpensive, accessible, point-of-care smart phone based diagnostics is a powerful tool that would tremendously help in screening the high risk cases, sustained monitoring of quarantined cases and general surveillance. Lyfas is an interesting example of the rising power of technology startups in innovating relevant and creative solutions for the emergent challenges with speed and efficacy,” said Prof Ashutosh Sharma, Secretary, DST.
The clinical trials and regulatory proceedings are expected to be completed by the end of September, after which the testing facility will be made available for the general public.
Given the impact of COVID-19 globally and in India, the need of the hour is to support R&D efforts to combat the crisis and end any further damage to the economy. Department of Science and Technology (DST), Government of India, is supporting innovations offering comprehensive solutions through the startup-ecosystem, and one of such solutions is the Lyfas COVID score.
The recent CBDT’s notification No. 35 /2020, dated 24-June-2020 on various due dates of compliance under the Income-tax Act, 1961. Following are the revise due date relating to TDS and TCS related compliances
|Nature of compliance||Original Due Date||Due date extended by the Ordinance 2020||New due dates notified on 24-June-2020|
|Filing of Form 24Q, 26Q, 27Q and 27EQ of Quarter four of the Financial Year 2019-20||31-05-2020||30-06-2020||31-07-2020|
|Filing of Form 24Q, 26Q, 27Q and 27EQ of Quarter one and Quarter two of the Financial Year 2020-21||31-06- 2020 and 30-11 2020||Not Applicable||31-03-2021|
|Filing of Form 24QB, 24QC and 24QD of February 2020||30-03-2020||30-06-2020||31-07-2020|
|Filing of Form 24QB, 24QC and 24QD of March 2020||30-04-2020||30-06-2020||31-07-2020|
|Filing of Form 24QB, 24QC and 24QD of April to November, 2020||30 days from end of month in which tax is deducted||31-03-2021|
|Form 16 for tax deducted from salary paid during the Financial Year 2019-20||15-06-2020||30-06-2020||15-08-2020|
|Form 16A for tax deducted from payments (other than salary) for Qtr. ending March 31, 2020||15-06-2020||15-07-2020||15-08-2020|
|Form 16B/16C/16D for tax deducted under section 194-IA/194-IB/194M during February 2020||14-04-2020||15-07-2020||15-08-2020|
|Form 16B/16C/16D for tax deducted under section 194-IA/194-IB/194M during March 2020||15-05-2020||15-07-2020||15-08-2020|
|Issue of TCS certificate for the 4th Qtr. of the Financial Year 2019-20||30-05-2020||15-07-2020||15-08-2020|
In case of a delay in payment of tax, the interest shall be charged at a reduced rate of 0.75%. Further, no penalty and prosecution would be levied for such delayed compliance. This relaxation has been provided only in respect of taxes which are due for payment between 20-03-2020 and 29-06-2020 and the assessee has paid the tax on or before 30-06-2020.
No concession shall be available to a taxpayer for making delayed payment of TDS, TCS or Advance-tax. The press release dated 24-06-2020 also states that the reduced rate of interest of 9% for delayed payment of taxes, levies, etc. specified in the Ordinance shall not be applicable for the payments made after 30-06-2020.
Form 24Q. It is used for preparing eTDS returns for the TDS deducted on salary under Section 192 of the Income Tax Act, 1961.
Form 26Q is used to file TDS details on payments made other than salary
Form 27Q is the statement of TDS return that is required to be filed when tax is deducted and deposited while making payments (other than salary) to non- residents.
Form 27EQ is a quarterly statement that mention details and information regarding tax collected at source at the end of every quarter as per Section 206C of the Income Tax Act 1961
Form 26QB is a TDS certificate for deduct TDS on a sale of property equal to or greater than Rs. 50,00000.
Form 26QC is the challan-cum-statement for reporting the transactions liable to TDS on rent under section 194-IB of the Income-tax Act, 1961
Form 24QD TDS will be deducted if aggregate amount of payment for some specified transactions defined under this section exceed Rs. 50 lakh.
Form 16/ 16A is the certificate of deduction of tax at source and issued on deduction of tax by the employer on behalf of the employees or other TDS deduction
Form 16C is the TDS certificate which is issued by the Tenant of property to the Landowner of property in respect of TDS deducted on rent
Form 16D is a TDS Certificate issued by a Payer for payment of a commission, brokerage, contractual fee, the professional fee under Sec 194M