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“मेरे डैड को किसने मारा?” का सारांश
“मेरे डैड को किसने मारा?” आधुनिक वातावरण में पली-बढ़ी एक पाकिस्तानी लड़की सलमा की दर्द भरी कहानी है। स्कूल के दिनों में उसे जिंदगी बहुत हसीन लगती थी। उसके डैड कर्नल रहमान जो आईएसआई में काम करते थे, उसके हीरो थे। उसकी हँसी-खुशी गायब हो गई जब जिहादियों को ट्रेनिंग देने के लिए उनका ट्रांसफर बालाकोट हो गया। वह कभी नहीं भूल पाई कि ट्रांसफर के बारे में बताने के समय उन्होंने कहा था कि “पता नहीं इन कम्बख्तों को कब समझ आयेगा कि जिहाद के बल पर हिंदुस्तान से कश्मीर नहीं ले सकते; कोई भी देश अपने लोगों को मरवाने के लिए इस तरह नहीं भेजता जैसे पाकिस्तान करता है।”
सलमा इंग्लैंड में जेनेटिक्स की पढ़ाई कर रही थी जब पुलवामा में सीआरपीएफ के जवानों पर फिदायीन हमला हुआ और इंडिया ने बालाकोट पर बम गिराकर बदला लिया जिसमें जिहादियों के साथ कर्नल रहमान भी मारे गए। सलमा को गहरा सदमा लगा। वह अपने आप से सवाल करती थी कि उसके डैड की मौत के लिए कौन जिम्मेदार है, वे लोग जो जिहादियों को तैयार करते हैं या वे लोग जिन्होंने बालाकोट पर बम गिराया? उसका दिल और दिमाग कहता था कि असली गुनाहगार पाकिस्तान की सरकार, फौज और आईएसआई हैं; अगर पाकिस्तान में
दहशतगर्दी का धंधा नहीं चलता तो उसके डैड नहीं मारे जाते। गुस्से के मारे वह बदले की आग में जलने लगी लेकिन किससे बदला ले और कैसे?
पाकिस्तान में आईएसआई की एक एजेंट फ़िज़ा जो कॉलेज में सलमा से दो साल सीनियर थी और जबरदस्ती उसको अपनी छोटी बहन बना लिया था, उसे भड़काती रहती थी कि उसके अब्बा के कातिल काफिर हैं जिनसे उसे बदला लेना चाहिए। बहुत समय तक सलमा उसकी बातों में नहीं आई लेकिन एक दिन कमज़ोर पड़ गई और मान लिया कि हिंदुस्तानियों ने ही उसके डैड को मारा है। फ़िज़ा की सिफारिश पर आईएसआई ने सलाम को जिहादियों के एक सीक्रेट ग्रुप में शामिल कर लिया। आईएसआई पहले से ही चाहता था कि वक्त आने पर सलमा उसके लिए काम करे।
सलमा को इंडिया से आए एक डेलिगेशन के सदस्यों को बम से उड़ा देने का काम दिया गया। यह दूसरा सदमा था। जिन लोगों से वह बदला लेना चाहती थी वेही लोग उसका इस्तेमाल करना चाहते थे। यह जानते हुए भी कि आईएसआई से गद्दारी की सजा मौत है, उसने उसी बम से कुछ जिहादियों को उड़ा दिया। आईएसआई के एक एजेंट ने उसे जान से मारने के कोशिश की लेकिन वह बच गई। अब वह पूरी जिंदगी डर के साए में बिताने को मजबूर थी।
कहानी के पात्र
दो व्यक्तियों – कैप्टन अभिनंदन जिनका प्लेन पाकिस्तान के कब्जे वाले कश्मीर में गिर जाने के बाद पाकिस्तान की सेना ने पकड़ लिया था लेकिन बाद में छोड़ दिया और बीस वर्षीय आदिल मोहम्मद डार जिसने पुलवामा
में सीआरपीएफ के जवानों पर फिदायीन हमला किया था – को छोड़कर सभी पात्र काल्पनिक हैं। यदि कोई वास्तविक व्यक्ति किसी काल्पनिक पात्र से मिलता-जुलता है, तो यह केवल संयोग है।
कहानी में वर्णित घटनाएँ
ऐतिहासिक या सार्वजनिक ज्ञान में उपलब्ध तथ्यों को छोड़ कर सभी घटनाएं, विवरण और वार्तालाप काल्पनिक हैं।
कहानी की भाषा
कहानी की भाषा सरल है, साहित्यिक नहीं, ताकि किसी भी पाठक या पाठिका को कठिनाई नहीं हो। कहानी के पात्र तीन भाषाओं – अंग्रेजी, उर्दू और बहासा जो इंडोनेशिया की राष्ट्रभाषा है – में बातचीत करते हैं। अंग्रेजी और बहासा में बातचीत का अनुवाद आम बोलचाल की हिंदी में है। इस तरह की हिंदी में बात करते समय हम धड़ल्ले से अंग्रेजी और उर्दू के शब्दों का इस्तेमाल करते हैं। उर्दू में बातचीत प्रस्तुत करते समय जहाँ तक संभव हुआ, उर्दू के आसान शब्दों का इस्तेमाल हुआ है। उर्दू में बातचीत में या लिखाई में अंग्रेजी शब्द का प्रयोग एक सामान्य बात है। यहाँ भी उस तरह के अंग्रेजी शब्द रखे गए हैं।
कहानी की सामग्री के स्रोत
पुस्तक को पढ़ने पर पाठक को लगेगा कि सामग्री एकत्र करने के लिए बहुत रिसर्च किया गया है जो सच है। अनेक पुस्तकों और लेखों से जिन्हें पढ़ने में बहुत समय लगा था, सामग्री ली गई है। क़ुरान के जिन आयतों का पुस्तक में उल्लेख है, वे वर्ष 2000 में प्रकाशित “पवित्र क़ुरआन (सरल हिंदी अनुवाद)”[1] से ली गई हैं। अगर किसी आयत की भाषा से किसी को आपत्ति है तो उसके लिए लेखक जिम्मेदार नहीं है।
अस्वीकारण (डिसक्लेमर)
पुस्तक में विश्व के चार प्रमुख धर्मो – क्रिश्चियानिटी, इस्लाम, हिंदू और बौद्ध – के बारे में जो कुछ भी लिखा हुआ है उसका उद्देश्य किसी की धार्मिक भावनाओं को ठेस पहुंचाना नहीं है। उद्देश्य केवल ऐकैडेमिक चर्चा है जिसे किसी भी जातांत्रिक देश में आपत्तिजनक नहीं कहा जा सकता। फिर भी, अगर किसी की धार्मिक भावना आहत होती है तो लेखक क्षमा प्रार्थी हैं।
किसी उपन्यास को अकेले दम पर पूरा करना एक कठिन कार्य है।
मेरे डैड को किसने मारा?” को पूरा करने में मुझे तीन लोगों ने सहायता की।
मेरी धर्मपत्नी छाया नारायण और मेरे घनिष्ठ मित्र (स्वर्गीय) हरीशचन्द वाधवा की धर्मपत्नी उर्मिल वाधवा (जो कनाडा में रहती हैं) ने बहुत ध्यान से पांडुलिपि को पढ़कर टाइपिंग की अशुद्धियों को दूर किया। उर्मिल वाधवा ने विशेष रूप से उर्दू के शब्दों को सही ढंग से लिखने में मेरी बहुत सहायता की।
एवोलिक्स टेक्नालजी (मोबाइल: 9910470972; वेबसाइट: www.evolix.in) ने आवरण पृष्ठ बनाया है।
कहानी संग्रह “ये टेढ़े मेढ़े रास्ते” की एक कहानी “जो घर जारे अपना…….” की कुछ पंक्तियाँ
हमारे हिंदी कोर्स में मध्य कालीन कवियों की रचनाएं भी थीं और हिंदी अध्यापक को कबीर दास से कुछ विशेष प्रेम था। उनका वश चलता तो सबको कबीर पंथी बना देते। एक दिन उन्होंने क्लास में एक दोहा पढ़ाः
‘कबिरा खड़ा बाजार में लिए लुकाठी हाथ,
जो घर जारे आपना, चले हमारे साथ।’
फिर सबको ललकारा, “कौन इस दोहे का अर्थ बतायेगा?” पढ़ने में तेज विनोद ने तुरंत हाथ उठाया। वे मेरे से आगे वाली सीट पर बैठे थे। मेरे लिए कबीर दास को समझना कम-से-कम इस जन्म में तो असंभव था। विनोद की पीठ के पीछे छिपते हुए सिर झुका कर इष्टदेव से प्रार्थना करने लगा कि सर विनोद से ही पूछ कर काम चला लें।
लेकिन इष्टदेव ने भला मेरी प्रार्थना कब सुनी है? पता नहीं, ‘सर’ को विनोद का उठा हुआ हाथ दिखा या नहीं, डेस्क में गड़ा मेरा सिर जरूर दिख गया। जोर से डाँटते हुए पूछा, “इस दोहे में ऐसा क्या है जो इस तरह सिर झुका रखा है?”
सिर झुकाना ही मेरी मुसीबत का कारण बन गया। वैसे अब तो लगता है कि सिर उठाने से और भी ज्यादा मुसीबत होती है। खैर, उस समय चुप रहना ही ठीक लगा। ‘सर’ ने फिर डपटा। कुछ उपाय नहीं देख कर मैंने मौलिकता का सहारा लिया, “सर, इस दोहे में कुछ छपाई की अशुद्धि लगती है। शायद दूसरी पंक्ति होगी ‘जो घर जारे आपना, कोई न दे उसका साथ।’ कबीर दास को सिपाही पकड़ने आया होगा क्योंकि वे लुकाठी से वे अपना घर जलाने वाले थे।”
बोलते-बोलते मुझमें कुछ आत्मविश्वास भी आ गया था। लेकिन क्लास में जोरों का ठहाका लगा। गुस्से से कांपते हुए ‘सर’ मेरे पास आये और कान पकड़ कर मुझे सबके सामने खड़ा कर दिया।
“मुर्गा बनो! मुर्गा बनो! छपाई की अशुद्धि है? कबीर दास को सिपाही पकड़ने आ रहा था? यही पढ़ाई करते हो? दिन भर मुर्गा बने रहो।”
****************
“याद है, एक बार कबीर दास के एक दोहे का ‘मौलिक’ अर्थ बताने के कारण हिंदी टीचर ने तुम्हें मुर्गा बनाया था?”
”वह दिन कैसे भूल सकता हूँ? आपकी दी हुई व्याख्या भी याद है। उसी के बाद तो आप मेरे गुरु बने।”
धीरे से हँसते हुए उन्होंने कहा, “वही व्याख्या तो जिंदगी मेरी सबसे बड़ी भूल थी। अब तो तुम्हारी दी हुई व्याख्या ही ठीक लगती है। जो अपना घर जलाना चाहता है उसका साथ कोई क्यों दे? उसे तो सचमुच पकड़ कर बंद कर देना चाहिए। मैं तो औरों का भी घर जला रहा था। समाज में क्रांति का संदेश! सर्वस्व त्याग करने का साहस! क्या बचपना था। केवल साहस रखने से क्या होगा?”
मुझसे कोई जवाब नहीं बन पड़ा।
नीचे उतरने पर सरिता भाभी को आवाज दी ताकि उनसे भी विदा लूँ। उनके आने पर धीरे से कहा, “ये काफी संभल चुके हैं और समझदार भी हो गये हैं। अब कोई चिंता नहीं है।”
यह कहानी अपने समय की प्रसिद्ध पाक्षिक पत्रिका (जो कभी साप्ताहिक पत्रिका होती थी) ‘धर्मयुग’ के दिसंबर (16-31), 1993 अंक में प्रकाशित हुई थी।
पूरी कहानी मेरी पुस्तक “ये टेढ़े मेढे रास्ते” में पढ़ सकते हैं। इसमें 10 कहानियों का संग्रह है। Kindle संस्करण अमेज़न पर उपलब्ध है।
(This article was originally published on July 09,, 2016, on Google Blogger. Former Congress leader Gulam Nabi Azad’s praise of Indira Gandhi as well as Rajiv Gandhi as Prime Minister in the “aap ki Adalat” programme on India TV on April 08, 2023, prompted me to update and republish it with a new title. I was in the Government of India when they were Prime Ministers and had the opportunity to appraise some of their favourite projects. The only good thing Rajiv did was the introduction of personal computers in government departments. Otherwise, he was a disaster.)
Rajiv Gandhi, described by the congressman as a ‘man of vision’, used to come up with all sorts of bizarre ideas, and his henchmen and weak officers would use those opportunities to please him and win his favour for their personal agenda. Soon after he became Prime Minister, he sent an order to the Planning Commission that Advisors should write papers on different sectors which they will present before the MPs to educate them! The senior officers got busy preparing themselves for giving lectures to the MPs. During an informal chat, when some of them asked me whether I had prepared my lecture, I replied that I had not and would not! They looked at me in disbelief. My explanation was that in official meetings, Hon’ble MPs derived pleasure from ridiculing government officers; they would never like to be lectured by bureaucrats. As expected, we were never told when and where we had to go to give lectures to the Hon’ble MPs!
After his return from a costly holiday in Lakshadweep islands, the “visionary” Prime Minister decided that the islands should be developed as centres of tourist attraction. There was no reply to the first question, “What about the availability of water on those islands?”. The idea died of drought!
Prime Minister Rajiv Gandhi’s most favourite sector was civil aviation. When I jokingly remarked in an informal gathering of senior officers that had Rajiv Gandhi been a bus driver, instead of a pilot, his favourite sector would have been road transport, a Secretary remarked that the country would have been better off with an ex-bus driver as Prime Minister!
One such bizarre idea given by him in 1987 was to have only an air link between the mainland of India and Port Blair, the capital of Andaman & Nicobar Islands. Most people used and even now use ships for journeys between the two destinations. Those days, there was limited air service to Port Blair.
At that time there was an organisation, headed by a Member of the Planning Commission, to overview the development of Andaman & Nicobar Islands. The Member was an eminent scientist who had earlier served as Secretary to the Government of India. As a Member of the Planning Commission, he enjoyed the status of a Minister of State. P. Shiv Shankar was The Deputy Chairman. Prime Minister Rajiv Gandhi was of course the Chairman.
Soon after Rajiv Gandhi conveyed his brainwave to the then Civil Aviation Minister, the Ministry prepared a brief project report to entirely replace the shipping service between the mainland and Port Blair with an air service. The proposal was circulated, among others, to the Planning Commission and the Ministry of Transport, for consideration and approval. The civil aviation Ministry believed that the proposal was so attractive that no one would be able to find any fault with it.
At that time I was heading the Project Appraisal Division of the Planning Commission. The organisation set up for the development of the islands being autonomous, the project was outside my purview.
One afternoon, at a meeting held in the Yojna Bhawan under the chairmanship of the scientist Member, Secretary of the Transport Ministry ort, raised objections on the ground that the common people who constituted the majority of passengers relied on the shipping service; they would be hit hard if the shipping service was replaced by air service because they would not be able to afford high airfare and the proposal would hit the shipping industry very badly. Neither the scientist Member nor the Civil Aviation Secretary would listen to him. To resolve the differences, the Advisor in charge of the Transport Division of the Planning Commission suggested my name for an independent techno-economic appraisal. He came personally to my room to take me to the meeting. After some discussion, the two ministries agreed to an independent appraisal. At my request, the secretaries of the two departments agreed to provide all the data I needed.
Within a few days, I received a copy of the proposal and data in support as well as against the proposal. During the course of appraisal, I discovered a deliberate mistake by the Civil Aviation Ministry to prove that the project was economically viable. The proposal prepared by the Ministry had assumed that a large plane flying between, say Delhi and Calcutta (at that time this is how the West Bengal capital was known) with a full load, could also fly between Calcutta and Port Blair with a full load. It was just impossible. A large plane with a full load required a longer runway to take off and land. I had seen the Port Blair airport and had a fairly good idea of its short length. A longer runway could not be constructed without removing a hillock. On enquiry, the Ministry of Civil Aviation informed that the cost of removal of the hill was estimated at around Rs. 250 million. When I added Rs. 250 million to the capital cost, the project became economically unviable. The project was economically unviable either way: a fully loaded plane that required higher capital and operating cost or flying with reduced load and low turnover. But the cost of removal of the hill was not the only issue. Anyone familiar with the Andaman & Nicobar Islands knows how fragile the ecology of the area is. The environmentalists did not agree to the removal of the hill. And as long as there was a physical limitation on the length, the air service could not replace the shipping service.
The Transport Ministry had of course furnished data regarding the number of passengers using the shipping service every year and the facilities used by them which the air service could not provide. For example, any resident of the islands who came to the mainland would carry a large quantity of provisions on the return journey.
Anxious to know what I was going to say in my appraisal note, the scientist Member of the Planning Commission would make frequent visits to my room. He became apprehensive when he could not get any clue. One day, when I was finalising the report – writing in my long hand instead of dictating – he walked into my room and stood behind my chair to read what I was writing. This was not only embarrassing but also very irritating. How could I write when somebody was breathing down my neck? I stopped writing and got up. I requested him to wait for a couple of hours and promised to personally hand over a typed copy to him before cyclostyled copies were to others.
About 15 minutes after I had handed over a copy to him, he walked into my room again. He was unable to suppress his disappointment and anger. He asked me to immediately accompany him to the Parliament House where the then Deputy Chairman, Planning Commission & Planning Minister, P. Shiv Shankar, was sitting. During the drive, which lasted for less than 10 minutes he bombarded me with all sorts of criticisms. His main worry was that I had torpedoed Prime Minister Rajiv Gandhi’s pet project and the Prime Minister would very angry.
In the Minister’s room, the scientist Member explained how anxious the Prime Minister was to implement the project and wanted the Minister to pull me up for writing an adverse appraisal note. I must admire the Minister. He remained calm. Instead of obliging the Member, he asked me to give my side of the story. When I explained to him the proposal as received from the Ministry of Civil Aviation, the data and methodology I had used for appraisal, and the finding based on the data and methodology fully explained in the appraisal report, he turned to the Member and told him, ‘He has done his work as an advisor. We will consider the proposal in the inter-ministerial meeting I would call shortly.’
On the way back, the great scientist did not utter a word. He was quite tense, perhaps worried about his future in the government. (Perhaps, he was very much disappointed with the Planning Minister and was worried about the loss of power, position, and perks he was enjoying as Minister of State in case he got a marching order. Perhaps, he knew that he had no future outside the government.)
The inter-ministerial meeting held after two or three days under the chairmanship of the Planning Minister was attended, among others, by the Civil Aviation Minister (a Minister of State), the scientist Member of the Planning Commission, Secretaries of the Ministries of Civil Aviation and Transport and Planning Commission and Advisor (Transport) in the Commission. By that time, all of them had read my appraisal note. The most agitated man at the meeting was the Civil Aviation Minister. He was shouting that an appraiser dared to write against the Prime Minister’s pet project.
I was sitting next to the Planning Commission Secretary. When I saw the Minister literally jumping from his seat, shouting and looking menacingly at me, I moved to another chair behind the Secretary. When the Secretary wanted to know the reason, I whispered in his ears that I had done so to avoid any physical attack. Perhaps, this was an exaggeration. The Minister could not have stooped so low. Nevertheless, the Secretary whispered in my ears that I should not worry because he was there to protect me. (CBI Director is not the only one who needs protection.)
Surprisingly, the scientist Member spoke very little. The tension on his face was visible to everybody. The Civil Aviation Secretary was also tense but there was no need for him to speak when his Minister was doing the job. The Transport Secretary was satisfied that his stand had been vindicated and said so. (After the meeting, he came to my room to thank me, which was not needed.)
(Incidentally, that Minister had become notorious for his alleged role in the 1984 riots after Indira Gandhi’s assassination and was supposed to be very close to the family.)
After listening to both sides, the Planning Minister pulled up the Civil Aviation Minister. He told the junior minister that ‘There is no need for you to get worried. Your role is over. The matter would now be discussed in the Cabinet meeting under the chairmanship of the Prime Minister. There I would explain everything to the Prime Minister.”
The project was ultimately dropped, though it was decided that gradually the frequency of air service would be increased.
Before concluding, I must say that it was one of the rare occasions when I saw a Deputy Chairman of the Planning Commission, a politician, taking a firm stand before the Prime Minister. In contrast, P. Shiv Shankar’s predecessor Dr. Manmohan Singh, the economist, was unable to take any stand (https://www.devendranarain.com/dr-manmohan-sing…on-by-an-insider/ ). I must also admire the then Transport Secretary who had shown the courage to oppose the Prime Minister.
The ‘political scientist’ Member must have taken a sigh of relief when he was not sacked by the Prime Minister for not saving Prime Minister’s pet project.
The most shocking part is that such a project was the brainchild of a person who had been a professional pilot!
Devendra Narain
April 9, 2023
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Once again the annual budget has ignored this ground reality. The government’s reluctance to mention “black money” in the economic survey or the budget is natural but that does not prevent the government from taking corrective measures to stop generation of black money.
In the absence of reliable methodology, we do not have an agreed estimate of the size of black money in India. This problem exists in the United States too. Different organizations have made different estimates of the size of black money in India, ranging between les than 20% of GDP and 75% of GDP. A related and important question is, how much black money is in cash with public?
Estimates of Black Money and cash with public in India in 2022-23
For calculation, GDP in 2022- 23 has been taken ₹286.23 crore (estimate in the economic survey 2022-23, $3.5 trillion at budget day’s exchange rate) and, , it is assumed that 9% of black money is held by public in cash (as estimated by a committee appointed in 2011 by the Central Board of Direct Taxes). (91% kept invested in assets.)
Table 1
Such wild guesses are of little use to the policymakers. However, before coming to any conclusion, let us have a look at the total amount quantum of cash – sum total of white and black – available with public as per the RBI.
Table 2
If you consider the estimate of the NIPFP and cash available to the public in October 2022, it would appear that more than 50% of cash with public is black. This may or may not be true but even the lowest estimate of black money available with public is enough to play havoc with the economy, country’s security and society.
Table 2 also indicates that despite quantum jump in digital transactions since demonetisation, there is significant increase in cash with public.
Why is so much cash with public despite quantum jump in digital transactions?
The two main reasons are (a) ease of transaction in cash and (b) increase in black money. People have to keep cash for day-to-day expenses. Most of the agricultural commodities are sold in cash. Even in the urban areas, poor and middle-class people are not comfortable with digital transactions unless mandatory.
Cash is needed for transactions in criminal activities. In the open world, it is generated by corruption and tax evasion. I am not aware of any research to ascertain whether black money is generated more by bribery or by tax evasion. Corruption in our country is more widespread and deep rooted than generally believed. If it is paid at the higher levels for getting contracts and at the lower levels common people have to pay bribes for most of the services, from birth certificates to death certificates. The high rate of GST is also making even honest people dishonest.
We do not have reliable data to know the contribution of different factors to the sum total of black money. However, the biggest culprits are believed to be the real estate, film industry, education and mining, all in the private sector.
In the present write up, the main area of concern is the real estate sector which presently contributes more than 7% of the GDP at current prices.
In the real estate sector, the use of black money (in most of the cases) starts from the purchase of land. For example, in certain areas of Delhi, the market price of land used for residential purposes is three times more than the official circle rate. Every builder, big or small, and every common individual have to pay bribe for getting the building plan approved, water supply, electricity connection for construction, storage of building materials, and completion certificate. The “leeches” visit house builders at their sweet will. That is not all. A new policeman or a new employee of DMC or Delhi JAL board comes to demand his share on the ground that those who came earlier were from different offices! A quick cost-benefit analysis shows that paying bribe is the only cost-effective option The construction work would be hassle-free if there is a central pool to which every builder contributes and each “leech “collects” his share according to a mutual agreement! Unfortunately, it is a utopian thought.
Builders are no less guilty. They use low quality material and pocket the difference. We often hear the news of collapse of buildings under construction. The reputed builders too use low quality materials to earn part of profit in black. Several builders collect a part of sale price in cash. Small builders constructing flats on small plots almost invariably demand part of sale price in cash. In a sellers’ market, buyers have little choice.
The use of cash in purchase of house from a previous owner is very common. According to a survey conducted by Local Circles, a community platform, 70% of the persons interviewed said they paid a component (i.e. an unspecified part) of the purchase price in cash while about 16% said they paid over half of the amount in cash. Some went to the extent of admitting that property registration takes place at a fraction of the total value paid thereby evading taxes. I have heard of properties being registered in Delhi at 10% of the actual cost. From what I hear from the people, my assessment is that payment of 20%-25% in cash is quite common.
Since April 2015 Income Tax Act has provisions to prevent cash transactions. Section 269SS of the Act forbids seller from accepting ₹20,000 or more in cash. Section 269T prohibits refund of advance in cash (₹20,000 or more) if the deal is cancelled. According to section 271D, anyone found accepting ₹20,000 or more in cash will have to pay penalty equal to what has been received in cash. In other words, the cash portion of sale price is confiscated by the government. There were penal provisions earlier also but such stringent measures were introduced in 2015.
However, the ground reality is that the penal provisions have little impact. Several lakh residential and commercial properties are sold every year. Buyers and sellers know that the income tax department does not have resources to monitor all transactions taking place behind closed doors. Most of the income tax returns are accepted without scrutiny. The probability of being caught is very little unless the cash portion is quite large and the department has definite information about it.
The law does provide some incentives to sellers. There is no income tax if the long-term capital gains is utilised to buy a new residential property (changes proposed in the Finance Bill 2023 discussed later in the article).
After recovery from COVID-19 effect, the size of the real market is increasing at a fast rate and is expected to increase in the future at a faster rate. Considering the expected growth of the real estate market and assuming that 20% of the payment is made in cash, Table 3 summarises the future scenario compared to what it was in 2017.
Table 3
The future scenario – only one sector of the economy generating as much as ₹16.4 lakh crore black money in 2030 – is quite frightening. Even half of it is frightening because black money is generated in the other sectors too. If buyers and sellers fearlessly get the property registered at 10% of the actual cost, the penal provisions and incentives given in the Income Tax Act have limited impact.
Need to think of out of box policy measures to curb this monster
Remember, black money reproduces more black money. If left uncontrolled, it will continue to grow. Larger the share of black money in the market, greater the number of transactions in black money.
We need to think out of box to prepare an effective road map to rein the increasing threat to the economy.
The biggest culprit is high transaction cost. Seller has to pay 20% of the capital gains as tax if the property is held for 2 years or more and at the marginal rate of tax which may be as high as 30% + cess + surcharge if the property has been held for a lesser period. Buyer has to pay stamp duty plus registration fee of 5% or more of the sale price depending on the state in which the transaction text place and whether the purchaser is a man or a woman or it is jointly purchased by a man and a woman. In addition, there is registration fee of 1%.
Real estate market has become so dirty, so murky that more often than not at least one party wants a part of transaction to be paid or received in cash. I have made 3 calculations to ascertain cost and benefit to the government and buyers/sellers. The common assumptions are that a residential property is sold for ₹4 cr. and the long-term capital gain is ₹1cr. The calculations have been made assuming the existing costs of transaction and lower costs of transaction, with as well as without the cash component ( 20% of the sale price i.e. ₹80 lakh).
(A) Income tax on long term capital gains 20% +cess (the existing rate) and stamp duty plus cost of registration (total 6% of sale price). The result is as follows:
Table 4
(B) Income tax on long term capital gains @10% +cess and stamp duty plus cost of registration 3% of the sale price. The result is as follows:
Table 5
(C) Income tax on long term capital gains @ 5% +cess and stamp duty plus cost of registration @ 1% of the sale price. The result is as follows:
Table 6
At the lower tax rate, there will be very little incentive to receive cash for purchase of properties. The incentive will be much less for the buyer unless his main source of “income” is in black, say the bribe money collected by him.
The million dollar question is, will any government be ready to sacrifice, say ₹15 lakh how to stop generation of ₹80 lakh of black money (this is only by way of illustration)? The policy makers believe in “carrot and stick”, give incentives (like investment in a new property and penalty when caught, the chances of which are little. All the investigating agencies together have not touched even tip of the iceberg.
Demonetisation of high currency notes as done in November 2016 and on a limited scale earlier may be as cited a corrective measure. Let me make it clear. The main objective of the demonetization in November 2016 was not mopping of black money. The main objective was to destroy illegally printed high denomination currency notes. In any case, no government will have courage to resort it again in foreseeable future unless the situation goes completely out of control.
As far as I know, no study has been carried out to decide the optimum rate of income tax and the optimum stamp duty plus registration fee which will not give any attractive incentive for part of transaction in cash. However, it would not be unreasonable to expect that the reduction in taxes and duties will significantly reduce the use of cash. At least part of the loss of revenue will be compensated by more transactions in white money and saving the economy and society from the evil consequences of black money.
Unfortunately, as of now, there is no hope of any such policy decision. The proposed amendment of section 54 of the Income Tax Act limits exemption to ₹10 cr. The memorandum explaining the provisions in the Finance Bill 2023 has given the reason: “The primary objective of the sections 54 and section 54F of the Act was to mitigate the acute shortage of housing, and to give impetus to house building activity. However, it has been observed that claims of huge deductions by high-net-worth assessees are being made under these provisions, by purchasing very expensive residential houses. It is defeating the very purpose of these sections.”
The government may have its own justification for prescribing the exemption limit but the policy makers have ignored the ground reality. The new provision will encourage generation of black money. The capital gains of say, ₹12 cr. can easily be reduced by taking ₹2.95 cr. in cash. Moreover, the government’s policy is contradictory. On the one hand, luxury housing projects are being approved on a large scale and on the other, the government is discouraging purchase of such houses. I do not think the proposed amendment will make a large scale difference. On the contrary, it may encourage more use of black money.
No one can claim that tax evasion could be fully stopped by reducing income tax rates. However, serious measures have to be taken if we do not want several lakhs of crores of rupees in black floating around.