Category: Regulatory environment

Divestment of majority stake – key to PSB reforms

Last year, an RBI committee headed by P Nayak had made sweeping recommendations aimed at bringing about structural reforms of public sector banks [PSBs] to enable them meet expanding requirements of an economy on accelerated growth trajectory and improve its competitiveness among the comity of world nations. The committee had recommended (i) setting up of an autonomous Bank Boards Bureau [BBB] with a mandate to select the top management; (ii) setting up of a bank investment company [BIC] where all government shares in PSBs will be vested and (iii) divestment of its shareholding in all PSBs to below 50%. BBB was contemplated as an interim arrangement as a precursor to BIC. The most crucial of these is recommendation (iii) as...
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Burden on shareholders

In the Union Budget for 2016-17, Finance Minister Arun Jaitely proposed that if the dividend income earned by a resident individual, HUF (Hindu Undivided Family) or firm exceeds Rs 10 lakh, it will be taxed at the rate of 10% in the hands of the recipient. This is over and above the dividend distribution tax (DDT) currently paid by firms at 16.99% (inclusive of surcharge and education cess] of the dividend amount so declared, distributed or paid. With the grossing up [as per Finance Bill, 2014, dividend paid is grossed up with income distributed for computing DDT), the effective tax rate is even higher at 20.47%. The policy in regard to tax on dividend income had a chequered history with...
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Taxing dividend – shareholders face triple whammy

Signalling a major change in the way dividend income is taxed, the finance minister, Arun Jaitely proposed in the Union Budget for 2016-17 that if dividend income earned by a resident individual, HUF [Hindu Undivided Family] or firm exceeds Rs 10 lakh, it will be taxed at the rate of 10 percent in the hands of the recipient. This is over and above the dividend distribution tax [DDT] currently paid by firms @ 16.995 percent [inclusive of surcharge and education cess] of the dividend amount so declared, distributed or paid. With the grossing up [as per Finance (No.2) Bill, 2014, dividend paid is grossed up with income distributed for computing DDT], the effective tax rate is even higher at 20.47%....
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FDI policy for e-commerce, just a cosmetic change

The problem lies in the government de facto shutting the door for FDI in multibrand offline retail. The department of industrial policy and promotion (DIPP)—the nodal authority for issues relating to foreign direct investment (FDI)—has notified guidelines for FDI in e-commerce. Under these, 100% FDI through the automatic route will be allowed in the ‘marketplace’ format of e-commerce retailing, but not in the ‘inventory-based’ model. Under a marketplace model, an e-commerce entity provides an IT platform on a digital and electronic network to act as a facilitator between buyer and seller. The company may provide support services to sellers in terms of warehousing, logistics, order fulfillment, call centre, payment collection and other services. Post-sales, delivery of goods to the customers...
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Guidelines for FDI in e-commerce – an act of skulduggery

The Department of Industrial Policy and Promotion (DIPP) – nodal authority for issues relating to foreign direct investment [FDI] – has notified guidelines for FDI in e-commerce. Under these, 100 per cent FDI through automatic route will be allowed in the “marketplace” format of e-commerce retailing but not in “inventory-based” model of e-commerce. Under a marketplace model, an e-commerce entity provides an IT [information technology] platform on a digital and electronic network to act as a facilitator between buyer and seller. The company may provide support services to sellers in respect of warehousing, logistics, order fulfilment, call centre, payment collection and other services. Post-sales, delivery of goods to the customers and customers satisfaction will be responsibility of the seller. Any...
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Uttarakhand – President’s rule fine but, dissolve assembly

Ever since the grand old party [read Congress] faced an unprecedented defeat in the general election [2014], it is following a pre-meditated action plan to embarrass Modi – government at the slightest available opportunity. The latest in the series is the imposition of President’s rule in Uttarakhand which it has described as “murder of democracy” and even challenged in the court. The party is harping on the fact that the Union Cabinet made a recommendation to this effect even before the test of strength of the incumbent government on the floor of assembly slated for March 28, 2016 [the recommendation was made on March 27, 2016 and the same day, President gave his assent]. It justified its stance citing the...
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Aadhaar – key to plugging leakages in welfare schemes

On March 11, 2016, the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Bill, 2016 was passed by the Lok Sabha [LS]. In the following week, the Bill was returned by the Rajya Sabha [RS] with five key amendments, but these were turned down and the LS passed it as a Money Bill. The Aadhaar Bill plans to use the identification number issued by the Unique Identification Authority of India (UIDAI), to deliver State subsidies directly into the hands (or actually, bank accounts) of beneficiaries. Aadhaar was first mooted as the Indian equivalent to the Social Security Number in the US. Aadhaar isn’t compulsory yet. The Bill is careful in stating that every resident is ‘entitled’ to...
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EPF withdrawal – hasty retreat from well crafted move

The proposal mooted by finance minister, Arun Jaitely in the Union Budget for 2016-17 to tax 60% of withdrawal from EPF [employees provident fund] and other superannuation funds has caused Modi – government much embarrassment. It faced flak from all quarters including from its own support base forcing Jaitely to withdraw the decision lock stock and barrel. The budget announcement was bandied as anti-salaried class/ common man by all and sundry. But, that is completely out of sync with the DNA of prime minister who – from the day of assuming charge – has consistently vowed to devote every moment of his work to improving the welfare of the 1.25 billion people especially the poor and down-trodden. How could his...
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A thing of the past

RETROSPECTIVE TAX About a fortnight ago, the income tax (I-T) department sent a reminder notice to the UK-based Vodafone Group Plc to pay Rs 14,300 crore in tax dues and threatened to seize the assets in case of non-payment. Foreign investors have taken umbrage to it. Vodafone termed this as an act completely out of sync with Prime Minister Narendra Modi’s promise “Retrospective tax is a matter of past… We are ensuring that neither this government nor future governments can open this chapter” made during India – France Business Summit in January, 2016. Others opined this is return of tax terrorism, a phrase coined in the wake of a retrospective amendment in tax laws initiated by then finance minister Pranab...
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Will PSBs survive Rajan’s surgery?

The carnage seen on the Indian bourses on February 11, 2016 leading to erosion in market capitalization by a whopping Rs 300,000 crores [around US$ 44 billion] was led primarily by plunge in the stocks of public sector banks [PSBs]. Even as the near recessionary trends globally precipitated by deceleration in Chinese growth rate has been the undercurrent contributing to decline in Sensex/Nifty, steep fall in PSBs stocks in particular, is due to poor results of the third quarter [October-December, 2015] of the current financial year. State Bank of India [SBI] – biggest of all PSBs in terms of size and market capitalization – reported a steep fall of around 60% in net profit for the quarter. Punjab National Bank...
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