update from CBIC twitter handle
Monthly Archives: March 2021
CBIC twitter handle
Hauntingly beautiful Italian movie “La Strada” (1954) by Frederico Fellini starring Giuletta Masina, Anthony Quinn, Richard Baseheart among others.
Gelsomina (Giuletta Masina) is called upon by her mother saying she has to go on the road with strong man Zampano (Anthony Quinn) to replace her sister Rosa who has died. It is not clear how she died. Zampano gives her mother 10,000 lire to purchase Gelsomina.
Gelsomina is a gullible girl with a beautiful innocent face but she does not know anything – cooking or any of the skills to be with Zampano. He tries to teach her the trombone but fails. Zampano is a grumpy moody cranky guy who does strong man shows on the roads and circuses like breaking a iron chain through use of his muscles and lung power.
Gelsomina runs off to witness a high live wire event of “Il Matto” (the Fool played by Richard Baseheart) who falls for her completely and asks her to leave Zampano. He gives confidence to her and says everything including a stone has a purpose in life.
Il Matto fools around with Zampano which enrages him too much. Zampano stops at a few places and goes off with girls in the area, but hardly ever sleeps or makes love to Gelsomina. They go to a circus to perform there but a brawl ensues between Zampano and Il Matto which results in Zampano in jail for a few days. The circus people exhort Gelsomina to leave the rogue and come with them.
Zampano and Gelsomina stop at a monastery and there Zampano attempts to steal some silver articles from the church. Then they encounter Il matto on the road which again results in a fight between the two resulting in the death of Il Matto. Very tragic ending towards the climax of the movie.
La Strada is all about Gelsomina, her beauty, her innocence, her Chaplinesque style, her emotions. She realises that Zampano is only using her, but her love for Zampano ensures that she does not dump him. La Strada is Fellini’s tribute to Gelsomina as much as Pather Panchali was Satyajit Ray’s tribute to Durga.
Giuletta Masina has enacted one of the most magnificent roles done any any female actor in more than 100 years of world cinema. She is breathtaking in the movie. She has stolen the show in every single frame. We wonder why Gelsomina does not leave the brute for better prospects elsewhere especially when Il Matto had shown her the way. Reason is that she has come to love Zampano for whatever the animal he is and proves in the end by dumping her on a sidewalk with some money and the trombone. In the entire movie, not once does Zampano call her by name.
Both Anthony Quinn and Richard Baseheart have done superb roles but La Strada is all about Giuletta Masina. Haunting music by Nino Rota, brilliant direction by Fellini for which this movie has gobbled up a spate of awards.
update from CBIC twitter handle
1929 Adventure and aviation film directed by Frank Capra, starring Jack Holt, Lila Lee, Ralph Graves amongst others.
Lefty Phelps (Ralph Graves) is a college football (American football i.e. ) player and when the coach puts him in the dying stages of a match, he impresses with his first try but on crucial point, he stumbles and then runs towards his opponent’s goal rather than his team goal side. Lefty is derided by one and all in the newspapers and everywhere including a marine Sergeant Panama Williams (Jack Holt).
Lefty decides to join the marines and enlists for training under Panama. On his first ever solo flight attempt, he again chokes and fails to take off damaging the plane and injuring himself in the process. Meanwhile nurse Eleanor (Lila Lee) falls in love with him. But Panama is also in love with Eleanor.
Lefty’s marine career is almost over but they are called in to fight Nicaraguan rebels for which Panama enlists Lefty as his mechanic. On a reconnaissance to fight the rebels, Lefty alongwith Steve Roberts (Harold Goodwin) crash out after Roberts gets hit by a bullet from the ground. Roberts is the one who was taunting Lefty all along for choking in the football game and now Roberts is dying. Karma bites back.
After Eleanor rejects Panama, he decides to feign sickness and not go for a search party to find Lefty and Roberts. But when Eleanor confronts him with Lefty’s sincerity, he decides to take a solo flight to find Lefty and Roberts. In the meanwhile Roberts dies and Lefty buries him with the plane. Panama sees the fire and comes down but is hit by a bullet from the rebel forces.
Lefty then wipes out the rebel forces and flies back safely back to the unit. I see Govind Nihalani’s Vijeta in it, shades of it, in fact huge influence. The story of an indecisive, less confident youth berated by all in the society and seen as good for nothing, but fighting back with honour and valour. Frank Capra has done a fantastic job with the dialogues, though the story is by Ralph Graves. For a 1929 production, it is quite admirable.
Outstanding fast paced world war II espionage/ spy thriller from Ken Follett.
Eighteen year old Harald Olufson a bright kid with a lot of potential and likes to tinker with machines and engines. One day while returning home he does a short cut through an army camp of Nazis in the island of Sande to find some unusual kind of disc like equipment.
Meanwhile there is an underground Danish resistance movement against the Nazis a secret group called Nighwatchmen involving a group of Danish men and women. The British were losing a lot of their fighters due to German technical air superiority and a radar system which the British did not have at that time. Hermia Mount is the British officer directly involved in this espionage activity. She has a Danish boyfriend and speaks Danish language well, having lived there for many years.
Their main goal is to take photograph of the radar system of the Germans so that British can work on it to prevent their losses. Paul Kirke is the Danish air force commander who gives Harald his first flying lesson in a Tiger Moth airplane. Karen Duchwitz is a ballet student and her parents are Jewish and own a property in Sande, which includes an old disused Hornet Moth.
How Harald and Karen risk their lives to fly the photographs across 600 miles into Britain against some unrelenting Nazi fire is the rest of the story. Goodreads 5/5
Summer Light by Luanne Rice, a heart warming story of a single mother of a special gifted child and a top draw National Hockey League (i.e. ice hockey) player Martin Chartier.
Both meet by providence when May Taylor and her daughter Kylie are in a plane and the plane crash lands and Martin rescues both of them. Martin has a background in the sense that his father is in jail for gambling debts, his wife has divorced him and his only daughter Natalie died of brain hemorrhage.
He also undergoes severe physical trauma with hits to the head, neck, ,eyes, shoulder, chest and wherever possible in his body due to the brutal nature of the sport. He twice comes to the Stanley Cup finals but chokes at the decisive moment.
A nice heart warming story with dollops of love, emotions, drama, tears, redemption etc. Goodreads 3/5
Ingmar Bergman’s brilliant experimental surrealistic Swedish movie about life, starring Victor Sjostrom, Bibi Anderson, Ingrid Thulin among others.
Professor Isak (Victor Sjostrom in one of the most magnificent roles played by him) is a 78 year old physician who is also contemptuous, irascible, hard nosed, selfish individual never caring for anybody else in his life. The opening scene shows him arguing with his long time maid. He has been invited by Lund University to give a recognition for completion of 50 years as a doctor.
He decides to travel by car along with his daughter in law Marianne Borg (Ingrid Thulin) who is pregnant and planning to leave her husband i.e. Prof Isak’s son. On the way Prof decides to take a reroute to visit his old house. And while there memories start stirring him, memories of his youth, when his cousin Sara (Bibi Anderson) loves him, but he apparently does not respond so she marries his brother.
They pick up a trio of hitchhikers Sara (Bibi Anderson, again) and Victor (Bjorn Bjelfvenstam) and Anders (Folke Sundquist). All three are in the youth of their life and Sara is yet to decide whom among the two she will marry. There is much gaiety and laughter when they are in the car, something Isak Borg has never experienced in all his grim life. Here Ingmar has shown a connection between Sara of his youth and Sara of contemporary life.
Then they pick another squabbling couple, the Almans who get on their nerves and after some time Marianne asks them to leave. Then he visits his old mother, who is 95 and recognises himself in her. The old lady is as irascible and disdainful as he is. His daughter in law confides in him that her husband, i.e. his son wants out of the marriage as he does not want the child. Prof Isak sees himself in his son. Marianne says that she has seen his mother, him and his son, now she is confused whether to bring the child into this world.
In between Prof Isak goes back in time in his dreams and memories and is humiliated by his examiner for not knowing basic medical terms. He is then led to a grove, where he sees his long dead wife having an affair with somebody else and berating that her husband does not care about her. In between he is failed in his exam because he is found to be cold, without any conscience and lacking in humanity.
Prof Isak gets the award and goes to his son’s home where his son sees a change in him and decides to remain with his wife and they go for a dance together. Prof Isak goes to sleep with a beautiful smile on his face.
Victor Sjostrom as the Prof Isak has rendered an absolutely near perfect portrayal of a scornful but confused old man learning things about himself which should have been years ago. Ingrid Thulin and Bibi Anderson have also done superb roles.
The story weaves slowly and has got so much of compassion and pathos in it, one feels for the old man Prof. Isak. Cinematography is brilliant and so is the script and dialogues. Cult classic.
CBDT has introduced procedure for online registration of trusts or not for profit companies or societies which are involved in the education sector or hospitals or medical education sector or charitable or religious trusts to apply for exemption of their income from tax under certain conditions to be fulfilled.
This comes under section 10(23C) of the income tax act, and also section 80G applications and section 12A – this pertains to religious or charitable trusts.
Detailed list of documentation required in case of charitable and religious trusts are as under:
(2) The application under sub-rule (1) shall be accompanied by the following documents, as required by Form Nos.10A or 10AB, as the case may be, namely:—
(a) where the applicant is created, or established, under an instrument, self-certified copy of such instrument creating or establishing the applicant;
(b) where the applicant is created, or established, otherwise than under an instrument, self-certified copy of the document evidencing the creation or establishment of the applicant;
(c) self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be;
(d) self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010(42 of 2010), if the applicant is registered under such Act;
(e) self-certified copy of existing order granting registration under section 12A or section 12AA or section 12AB, as the case may be;
(f) self-certified copy of order of rejection of application for grant of registration under section 12A or section 12AA or section 12AB, as the case may be, if any;
(g) where the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, self-certified copies of the annual accounts of the applicant relating to such prior year or years (not being more than three years immediately
preceding the year in which the said application is made) for which such accounts have been made up;
(h) where a business undertaking is held by the applicant as per the provisions of sub-section (4) of section 11 and the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, self-certified copies of the annual accounts of such business undertaking relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up and self-certified copy of the report of audit as per the provisions of section 44AB for such period;
(i) where the income of the applicant includes profits and gains of business as per the provisions of sub-section (4A) of section 11 and the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, self-certified copies of the annual accounts of such business relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up and self-certified copy of the report of audit as per the provisions of
section 44AB for such period;
(j) self-certified copy of the documents evidencing adoption or modification of the objects;
(k) note on the activities of the applicant.
If, at any point of time, it is noticed that Form No. 10A has not been duly filled in by not providing, fully or partly, or by providing false or incorrect information or documents required to be provided under sub-rules (1) or (2) or by not complying with the requirements of sub-rules (3) or (4), the Principal Commissioner or Commissioner, as referred to in sub-rule (5), after giving an opportunity of being heard, may cancel the registration in Form No. 10AC and Unique Registration Number (URN), issued under sub-rule (5), and such registration or such Unique Registration Number (URN) shall be deemed to have never been granted or issued.
In one of my cases of application made under section 12A, the Commissioner summarily rejected the application without providing an opportunity of being heard. They purportedly sent an e-mail asking for more documentation (so that’s it, they keep on asking for documents which is not in the list above)
One of my application is filed electronically on 10/2/2021 yet nothing is heard from them so far. I have filed a grievance under Income Tax Sampark on 15th March, yet mum is the word. Now one fine morning, they will just reject the application without any basis whatsoever.
That is the problem if the government mistrusts every body else. By government i mean the bureacracy or babus as they are fondly called in India thinks everybody is a criminal and needs to be treated accordingly.
The copy of the above notification can be found on the CBDT site.
A fast paced suspense thriller from Harlan Coben “Tell No One”
Dr. David Beck, a pediatrician who is mourning his wife Elizabeth who was murdered 8 years ago. He starts getting mysterious e-mails with coded messages, suggesting his wife is still alive.
Apparently, his house and phones are all bugged by somebody who is interested in Elizabeth coming back. There is a background and a motive to it. Meanwhile his wife’s close friend Rebecca Shayles a famous fashion photographer in New York is killed at close range. Dr. Beck goes on the run against the police and assaults a police officer.
Dr. Beck is helped by his client Tyrese who is from the underworld and knows a thing or two. The plot swings like a yo-yo from one end to another. Its a convoluted story with lots of twists and turns and lots of suspense to it. The rich Scope family is somehow involved in all these things.
There is mystery to Dr. Beck’s father’s death 12 years ago and even his father in law a retired cop has a few aces up his sleeve. Everybody has a story to tell. Goodreads 4/5
Rip roaring silent comedy “Sherlock Jr.”(1924) directed by Buster Keaton and starring himself and Kathryn McGuire in the leading roles.
Buster is a movie projectionist while dreaming to be a detective also. He is in love with a girl Kathryn McGuire but has no money to buy presents for her. He buys $1.00 worth of gifts and presents to the girl as $4.00. Buster has a rival who is unscrupulous and wont to cheat and steal in order to win the girl. He steals the girl’s father watch, pawns it and buys more expensive gift for the girl.
The girl’s father finds that his watch is missing. The thief slips his pawn ticket into Buster’s coat pocket and upon finding the same, he is banished from the girl’s house.
While playing a movie, he starts dreaming that he is an accomplished detective and foils the crime involving theft of pearl necklace from the girl’s house. Meanwhile, the girl is also kidnapped by the thief. Buster spoils the thief’s party and wins the heart of the girl, that is in the dream.
Meanwhile on coming out of the dream, Buster finds Kathryn at his work place with apologies for treating him as a criminal. There are plenty of uproarious gags in the movie all beautifully filmed with timing perfection. Buster is dead pan comedian unlike Charlie Chaplin whose facial expressions are legendary.
MCA has vide its notification dated 24/3/2021 made some amendment to the Companies (Audit & Auditors), Rules, 2014. These amendments come into effect from 1st April, 2021. Salient features of these amendments are :
The para relating to specified bank notes which was introduced post demonetisation has been removed.
Some new paras have been added which has to find place in the Auditors Report from 1/4/2021 which are as follows:
An Akira Kurosowa classic “Stray Dog” (1949) starring Toshiro Mifune, Takashi Shimura, Keiko Awaji, and Isao Kimura among others.
The story starts with rookie police officer Detective Murakami (Toshiro Mifune) losing his colt gun in a busy jam packed tram. Upon realising his loss, he immediately gets down and pursues one guy, but loses him after some time. Amply commiserated, he reports his loss to his superiors who have a benign attitude towards him and give him some clues to follow.
He manages to snag the lady who was crushing him on the tram, but that trail proves to be cold. She advises him to roam the village looking for second hand gun and dealers will lead him to the right person. Doing that for many days in an exhausted and weary state, he finally manages to catch a woman who had sold the colt to somebody else for his ration card.
By now he is helped by senior inspector Sato (Takashi Shimura) and through his experience Murakami is able to make some head way. They come to know that one Honda is interested in baseball games, so they stakeout a baseball game and arrest him. He leads them to Yusa (Isao Kimura) who is a war veteran and frustrated and angry at lot of things. He has a girlfriend Harumi Namiki (Keiko Awaji) who refused to co-operate with the police first.
Fantastic acting by both Takashi Shimura, Toshiro Mifune and they are the central characters in the movie throughout the camera dwells on them. Kimura and Awaji have short roles in the movie.
The cinematography and dialogues are quite excellent – way above what you can find for a 1949 movie. Its a bit of a noir film and the length is way too long.
MCA has vide its notification dated 24th March, 2021 amended the Companies (Accounts) Rules, 2014 as follows:
Effective from 1st April, 2021 every company which uses accounting software for maintaining its books of account shall use only such accounting software which has a feature of recording audit trail of each and every transaction creating an edit log of each change made in the books of account including the date on which they were made and ensuring that the audit trail cannot be disabled.
Two more paragraphs are to be added in the Directors Report made after 1st April, 2021 and they are as follows:
- details of any application made or pending under the Insolvency and Bankruptcy Code, 2016 and the status at the year end, and
- details of difference between the amount of valuation done at the time of one time settlement and the valuation done while taking loan from banks & financial institutions and the reasons for the same.
Copy of the notification can be found in the MCA site. i.e. http://www.mca.gov.in
IRDAI has issued an advisory to all the insurance companies to follow the TRAI guidelines regarding unsolicited commercial communications to the general public. It has said that all insurance companies should register themselves with their respective telecom service providers and also register the template of the message to be sent out. Gist of circular follows: