TIOL-DDT 202 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#6633CC" size="3">TIOL-DDT
202</font><br>
15 09 2005<br>
Thursday</b></font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>Anti dumping duty on Potassium Permanganate from China</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
The Anti dumping duty on Potassium Permanganate originating in or exported from
China is continued till 11th day of March, 2006. The anti dumping duty on the
same product from Hong Kong and Taipei is discontinued. You know why? These
two countries have no production of Potassium Permanganate!.<br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2005/ctariff05_082.htm">NOTIFICATION
No. 82/2005-CUSTOMS dated the 14th September, 2005</a></font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>Want to start an EOU – invest at least Rs. 1 Crore</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
DGFT wants to allow only projects having a minimum investment of Rs. 1 Crore
in Plant & Machinery to be considered for establishment as EOUs. But this
restriction will not apply to<br>
1. existing units<br>
2. units in EHTP/STP/BTP<br>
3. Handicrafts/ Agriculture/ Floriculture/ Aquaculture/ Animal Husbandry /Information
Technology<br>
4. Services<br>
5. Brass Hardware and Handmade jewellery sectors<br>
<br>
And the Board of Approval can allow establishment of EOUs with a lower investment
criteria.<br>
<br>
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2005/dgft05not027.htm">DGFT
NOTIFICATION NO. 27(RE-2005)/2004-2009, Dated: September 12, 2005</a></font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>Vishesh Krishi Upaj Yojana – Sesamum not eligible</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> No Vishesh Krishi
Upaj Yojana benefits shall be admissible against the export of (SESAMUM, TIL).
The items are deleted from the list of eligible goods.</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2005/dgft05pn050.htm">DGFT
Public Notice No 50 (RE-2005)/2004-2009, Dated : September 14, 2005</a></font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>Huge haul of drugs in Delhi Airport</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
The three Nigerians flew into Delhi’s Indira Gandhi International Airport
after spending 25 days in Afghanistan. “What would any one do in Afghanistan
for 25 days”, wondered the Delhi Customs officers. The officers and the
scanning machines made no mistake; they hit gold – not exactly gold but
18 kgs of drugs valued at Rs. 18 Crores in one of the biggest seizures of drugs.
</font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Doing
Business in 2006 – India is not all that good a destination</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
++ Imagine having a company in Sierra Leone where if you paid all your business
taxes, it would eat up 164 percent of your company’s gross profit.<br>
<br>
++ Or imagine being in Syria, where you’re expected to put up at least
US$61,000 in capital – 51 times the average annual income – to register
a business.<br>
<br>
++ Perhaps try Mozambique – where an entrepreneur must go through 14 separate
procedures over 153 days to register a new business.<br>
<br>
++ In Lao PDR, the start-up procedures take 198 days.<br>
<br>
++ By contrast, in Australia it takes 2 days.<br>
<br>
This is what the latest report “doing Business in 2006 – Creating
Jobs” says. The report is from the World Bank and the International Finance
Corporation (IFC),<br>
<br>
We believe that we have done a lot of liberalization, but that is not what the
World Bank survey shows. <br>
<br>
Sri Lanka ranks above India and China as an easier place to do business, but
it trails behind other South Asian countries with its rigid labour regulations.
<br>
<br>
Sri Lanka ranks 75 ahead of competitors such as India at 116 and China at 91
on overall ease of doing business. But South Asian countries like the Maldives
are way ahead. <br>
<br>
Maldives ranks 31, Nepal at 55, Pakistan at 60, followed by Sri Lanka at 75,
Bhutan at 104, India 116, and Afghanistan at 122. Pakistan is also among the
top ten reformers. <br>
<br>
It takes 50 days and eight procedures to start a business in Sri Lanka, compared
to 12 days and 6 procedures in Maldives and on the other end, 71 days, 11 procedures
in India. <br>
<br>
The report tracks indicators related to business startups, operation, trade,
payment of taxes and closure, measuring the time and costs involved. <br>
<br>
Pakistan was the top reformer in the South Asian region, making it easier to
start a business, reducing the cost to register property and replacing a requirement
to license every shipment with a two year license for traders. <br>
<br>
<b>India ranks behind all South Asian countries, except Afghanistan, in the
overall ease of doing business. </b><br>
<br>
It took 11 procedures, 71 days and cost 61.7% of per capita income on an average
for starting a business in India in January 2005, according to the report. In
Pakistan, someone starting a business also had to face 11 procedures, but it
took him 24 days and 18.6% of the per capita income to do that.<br>
<br>
The top 30 economies in the world in terms of the report's ease-of-doing-business
index, in order, are New Zealand, Singapore, the United States, Canada, Norway,
Australia, Hong Kong, Denmark, the United Kingdom, Japan, Ireland, Iceland,
Finland, Sweden, Lithuania, Estonia, Switzerland, Belgium, Germany, Thailand,
Malaysia, Puerto Rico, Mauritius, the Netherlands, Chile, Latvia, Korea, South
Africa, Israel, and Spain.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Our
rank in <font color="#006633"><b>ease doing business</b></font> : </font></p>
<table width="450" border=1 align="center" cellpadding=0 cellspacing=0>
<tr >
<td width=384 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Starting
a Business</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">90</font></p></td>
</tr>
<tr >
<td width=384 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dealing
with Licenses</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">124</font></p></td>
</tr>
<tr >
<td width=384 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hiring
and Firing</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">116</font></p></td>
</tr>
<tr >
<td width=384 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Registering
Property</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">101</font></p></td>
</tr>
<tr >
<td width=384 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Getting
Credit</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">84</font></p></td>
</tr>
<tr >
<td width=384 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Protecting
Investors</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">29</font></p></td>
</tr>
<tr >
<td width=384 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Paying
Taxes</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">103</font></p></td>
</tr>
<tr >
<td width=384 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Trading
Across Borders</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">130</font></p></td>
</tr>
<tr >
<td width=384 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Enforcing
Contracts</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">138</font></p></td>
</tr>
<tr >
<td width=384 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Closing
a Business</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">118</font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#009933">Paying
Taxes </font></b><br>
<br>
The effective tax that a medium size company in India must pay:- Entrepreneurs
here must make 59 payments, spend 264 hours, and pay 43.2% of gross profit in
taxes.<br>
<br>
<b><font color="#009933">Closing a Business</font></b><br>
<br>
The time and cost required to resolve bankruptcies. In India, the process takes
10 years and costs 9% of the estate value. The recovery rate, expressed in terms
of how many cents on the dollar claimants recover from the insolvent firm, is
12.82<br>
<br>
Let us make a comparative study of three indicators, Starting a Business, Hiring
and Firing Workers and Paying Taxes in India with China, Japan, Pakistan and
USA, as per the report.<br>
</font></p>
<table width="450" border=1 align="center" cellpadding=0 cellspacing=0
>
<tr >
<td width=127 rowspan=2 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Country</font></p></td>
<td width=420 colspan=4 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Starting
a Business</b></font></p></td>
</tr>
<tr >
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Procedures
(number)</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Time
(days)</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Cost
(% of income per capita)</font></p></td>
<td width=168 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Min.
capital (% of income per capita)</font></p></td>
</tr>
<tr >
<td width=127 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">AVERAGE</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">35</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21.0</font></p></td>
<td width=168 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">204.4</font></p></td>
</tr>
<tr >
<td width=127 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">China</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">48</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13.6</font></p></td>
<td width=168 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">946.7</font></p></td>
</tr>
<tr >
<td width=127 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>India</b></font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>11</b></font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>71</b></font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>61.7</b></font></p></td>
<td width=168 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>0.0</b></font></p></td>
</tr>
<tr >
<td width=127 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Japan</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">31</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10.7</font></p></td>
<td width=168 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">75.3</font></p></td>
</tr>
<tr >
<td width=127 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Pakistan</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11</font></p></td>
<td width=60 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">24</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">18.6</font></p></td>
<td width=168 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">0.0</font></p></td>
</tr>
<tr >
<td width=127 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">United
States</font></p></td>
<td width=96 valign=top >
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5</font></p></td>
<td width=60 valign=top >
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5</font></p></td>
<td width=96 valign=top >
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">0.5</font></p></td>
<td width=168 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">0.0</font></p></td>
</tr>
</table>
<br>
<table width="450" border=1 align="center" cellpadding=0 cellspacing=0
>
<tr >
<td width=79 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Country</font></p></td>
<td width=492 colspan=6 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Hiring
and Firing Workers</b></font></p></td>
</tr>
<tr >
<td width=79 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></p></td>
<td width=84 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Difficulty
of Hiring Index</font></p></td>
<td width=84 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rigidity
of Hours Index</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Difficulty
of Firing Index</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rigidity
of Employment Index</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hiring
cost (% of salary)</font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Firing
costs (weeks of wages)</font></p></td>
</tr>
<tr >
<td width=79 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">AVERAGE</font></p></td>
<td width=84 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30</font></p></td>
<td width=84 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">32</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">34</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">32</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15.1</font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">56.0</font></p></td>
</tr>
<tr >
<td width=79 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">China</font></p></td>
<td width=84 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11</font></p></td>
<td width=84 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">40</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">40</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30.0</font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">90.0</font></p></td>
</tr>
<tr >
<td width=79 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>India</b></font></p></td>
<td width=84 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>56</b></font></p></td>
<td width=84 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>40</b></font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>90</b></font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>62</b></font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>12.3</b></font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>79.0</b></font></p></td>
</tr>
<tr >
<td width=79 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Japan</font></p></td>
<td width=84 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17</font></p></td>
<td width=84 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">40</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">0</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">19</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12.7</font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21.2</font></p></td>
</tr>
<tr >
<td width=79 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Pakistan</font></p></td>
<td width=84 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">67</font></p></td>
<td width=84 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">40</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">30</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">46</font></p></td>
<td width=72 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12.0</font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">90.0</font></p></td>
</tr>
<tr >
<td width=79 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">United
States</font></p></td>
<td width=84 valign=top >
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">0</font></p></td>
<td width=84 valign=top >
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">0</font></p></td>
<td width=72 valign=top >
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10</font></p></td>
<td width=72 valign=top >
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3</font></p></td>
<td width=72 valign=top >
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8.5</font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">0.0</font></p></td>
</tr>
</table>
<p>
<table width="450" border=1 align="center" cellpadding=0 cellspacing=0
>
<tr >
<td width=115 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Country</font></p></td>
<td width=336 colspan=3 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Paying
Taxes</b></font></p></td>
</tr>
<tr >
<td width=115 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></p></td>
<td width=132 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Payments
(number)</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Time
(hours)</font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Total
tax payable (% gross profit)</font></p></td>
</tr>
<tr >
<td width=115 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">AVERAGE</font></p></td>
<td width=132 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">32</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">409</font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">40.7</font></p></td>
</tr>
<tr>
<td width=115 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">China</font></p></td>
<td width=132 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">34</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">584</font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">46.9</font></p></td>
</tr>
<tr>
<td width=115 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>India</b></font></p></td>
<td width=132 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>59</b></font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>264</b></font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>43.2</b></font></p></td>
</tr>
<tr >
<td width=115 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Japan</font></p></td>
<td width=132 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">26</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">315</font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">34.6</font></p></td>
</tr>
<tr >
<td width=115 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Pakistan</font></p></td>
<td width=132 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">32</font></p></td>
<td width=96 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">560</font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">57.4</font></p></td>
</tr>
<tr >
<td width=115 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">United
States</font></p></td>
<td width=132 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9</font></p></td>
<td width=96 valign=top >
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">325</font></p></td>
<td width=108 valign=top > <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">21.5</font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>What
are the Indian Communists complaining about?</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#FF6666">Until
tomorrow with more DDT<br>
<br>
Have a nice day. <br>
<br>
Mail your comments to</font></b> <a href="vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a>
</font></p>
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