TIOL-DDT 2840 · the untouched capture
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body> <p align="justify"><font color="#6633CC" size="3" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=23157"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2015_1.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="300" height="148" hspace="5" border="0" align="right" ></a>TIOL-DDT 2840</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><br> 06 05 2016<br> Friday</strong></font></p> <p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em>Finance Bill 2016 passed by Lok Sabha - No Rollback of Gold Excise</em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</STRONG> Lok Sabha yesterday passed the Finance Bill 2016, with no major changes or concessions.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Finance Minister Arun Jaitley in his reply to the Budget Debate said,</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFD7AE" span="span">Expenditure exceeds Estimates: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Our total revenue for 2014-15 increased by 9.4 per cent. In the previous year this was about 17 per cent. For the first time in this year the actual expenditure exceeded the Budget estimates instead of being curtailed. The natural aim of the Government taxation policy is to take forward the Prime Minister's Make-in-India resolve. Hence, we make changes now and then to support domestic industry. Another aim is to increase employment in the country. To increase employment, we have given lots of rebates this time in the housing sector. Tax on royalty has been reduced to 10 per cent from 25 per cent. Relief has been given for 'Start Ups.' We are gradually moving towards rationalization of corporate tax to align it with globally competitive economies.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFD7AE" span="span">Minimum interaction between the Tax Department and the tax payers: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Government's effort is that there should be minimum interaction between the Tax Department and the tax payers. Last year Rs.2.10 crore refunds were effected electronically to gradually to do away with interactions. The appeals filed by the department lead to increase in litigation so our target is to bring it down by fifty percent. In all the three budgets of this Government so far, we have tried to put more and more money in the hands of the small taxpayers. For the first time the exemption limit U/s 80C regarding investment has been enhanced from Rs.1 lakh to Rs.1.5 lakh so that the more the people save less would be tax and the savings would contribute in the development of the country.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFD7AE" span="span">Pensioned society: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The aim of the Government is to create gradually a pensioned society- not only for the Government servants but for others too. Hence, one would get additional exemption of Rs.50,000 for investment made in the National Pension Scheme. The Government has increased the exemption regarding house property from Rs.1 lakh to Rs.1.5 lakh. If the person is buying first house then additional exemption of Rs.50,000 can be availed by him. Additionally, taxpayers with income upto Rs.5 lakhs the deduction which was Rs.2,000 has been increased to Rs.5,000. For those living on rented properties the yearly exemption on rent is now Rs.60,000.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFD7AE" span="span">Presumptive income: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The most important aspect I believe in this budget is that of presumptive income, done for the first time. There are a large number of professionals, architects, directors and self-employed persons in the country. They need not maintain any accounts. Simply a single page return needs to be filed while declaring their income. Similar facility has been extended to businessmen, traders and those running small workshops with yearly turnover upto Rs.2 crore.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFD7AE" span="span">Black Money: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For the first time the Government has brought a law regarding declaration of foreign assets which need to be declared. Rs.6,500 crores were assessed in HSBC and Liechtenstein accounts. Large number of people came out with declaration under the black money law. Taxes were paid. Declaration was to the tune of Rs.4- 4.25 thousand crores. Last year, we unearthed black money in the normal procedure through assessment and indirect taxation measures led to Rs.71,000 crore of black money. Each individual whose name cropped up in the Panama list has been issued notice.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFD7AE" span="span">Tax Officers sacked: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This year 33 taxation officials including 7 belonging to Group A were compulsorily retired. And, of the 72 dismissed from service, 6 belonged to Group A.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFD7AE" span="span">No Tax on Agriculture: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Earning from agriculture is a state subject.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFD7AE" span="span">TDS on land compensation: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Earning from agriculture is a state subject. Under the new Land Acquisition Law, there is no tax on acquisition of land and on land compensation. Even though there is no tax but here is a TDS provision of the Income Tax which applies. So, obviously, there is a conflict. We will try and resolve the anomaly.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFD7AE" span="span">No Rollback of Excise on Jewellery: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There is no reason why there should be no tax on gold specially luxury goods. Earlier also I had assured the House we will not let anyone in this trade be harassed. They would have to pay one per cent tax on the quantum of VAT return. There would be no physical verification or inspection. To further simplify this, a Committee has been formed. Tax is levied on the primary manufacturer. This applies on the main retail big showrooms. Not on the job work. One has to understand the gold economy. The higher the custom duty the more the smuggling.</font></p> <p align="center"><em><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><a name="f1"></a>Finance Bill 2016 - Amendments</strong></font></em></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </STRONG>Finance Bill 2016 as passed by the Lok Sabha yesterday contained several amendments to the Finance Bill presented in February 2016. Changes include:</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Unlisted shares held for less than 24 months to be treated as short term capital.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. TCS on sale of motor vehicles to be collected on receipt of consideration.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Under-reporting of income liable for punishment with rigorous imprisonment.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Immunity from prosecution in certain cases.</font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/pdfdocs/finance_bill_2016_amendments.pdf" target="_blank">Government Amendments to Finance Bill 2016., Dated May 05 2016</a></strong></font></p> <p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f2"></a>Infrastructure Cess makes appearance in Export/Rebate notifications</em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CLAUSE</STRONG> 159 of the Finance Bill, 2016 provides that 'Infrastructure Cess' would be levied on the goods manufactured or produced in India, which are specified in Eleventh Schedule to the said Bill. Further, the said cess would be levied as duty of excise and the amount collected in the form of infrastructure cess would be used for financing infrastructure projects. The Finance Bill further provides that the said cess would be leviable in addition to any other duties of excise chargeable on specified goods.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Eleventh Schedule to the Finance Bill, 2016 provides that the Infrastructure Cess @ 4% would be levied on 'all goods falling under Chapter Heading 8703 (motor vehicles) of the First Schedule to the Central Excise Tariff Act, 1985. This Cess is in force from 1st March, 2016 (from 00:00 hours), since the same has been declared under the Provisional Collection of Taxes Act, 1931.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMzA=" target="_blank"><strong>1/2016-Infrastructure Cess</strong></a>, dated 01.03.2016 has been issued prescribing the rate of Infrastructure Cess & exemption available. So also , Notification No <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkzMDU=" target="_blank"><strong>13/2016-N.T</strong></a>., dated 01.03.2016 has amended the Cenvat Credit Rules, 2004 and while credit of such cess is not available,credit of any other duty cannot be utilized for payment of the said cess.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Reference to this Infrastructure Cess is now made in the following Export/Rebate notifications with reference to the definition of duty. -</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=NzQ5MQ==" target="_blank">42/2001-CE(NT)</a></strong></font></p> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=NzQ5Mg==" target="_blank">43/2001-CE(NT)</a></font></strong></p> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=NjM3Mw==" target="_blank">19/2004-CE(NT)</a></font></strong></p> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=NjM3Ng==" target="_blank">21/2004-CE(NT)</a></font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hope none of the manufacturers faced any issue in the matter of Infrastructure Cess till the advent of this notification yesterday.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk3NDI=" target="_blank">Notification 26/2016-CE(NT), May 5, 2016</a></strong></font></p> <p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f3"></a>Routers notified for MRP assessment</em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong> Central Government has notified Routers (Tariff Item 8517 6930) for assessment based on the retail sale price. Notification <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MzcxMg==" target="_blank">49/2008-CE(NT)</a></strong> has been amended. The abatement prescribed is 20%.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk3NDE=" target="_blank">Notification 25/2016-CE(NT), May 5, 2016</a></strong></font></p> <p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f4"></a>CE duty - Notifications amended</em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>2%</strong> CE duty is applicable to certain excisable goods specified in the Table to the notification 1/2011-CE if no CENVAT is availed under the CCR, 2004 on Inputs, services.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Wireless data modem cards with PCMCIA or USB or PCI express ports [Tariff Item 8517] are now omitted from the list.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk3Mzg=" target="_blank">Notification 20/2016-CE, May 5, 2016</a></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6% CE duty on specified goods listed in Table to notification 2/2011-CE - Wireless data modem cards with PCMCIA or USB or PCI express ports [Tariff Item 8517] are now omitted from the list.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk3Mzk=" target="_blank">Notification 21/2016-CE, May 5, 2016</a></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold bars, other than tola bars to now attract 9.35% duty in place of 9.5%.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Populated Printed Circuit boards used for manufacture of specified goods to attract 4% subject to condition specified.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Parts or components for use in manufacture of Populated printed circuit board of specified goods to attract Nil duty.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk3NDA=" target="_blank">Notification 22/2016-CE, May 5, 2016</a></strong></font></p> <p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f5"></a>Customs Duty Exemptions</em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong> Government yesterday notified certain exemptions from Customs duties which include:</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Exemption to Components or parts, including engines, of aircraft of heading 8802, if the components or parts, including engines, of aircraft of heading 8802, is imported for maintenance, repair or overhauling by units approved by the Director General of Civil Aviation in the Ministry of Civil Aviation for the said purpose and such components or parts, including engines, of aircraft of heading 8802 are exported subsequent to such maintenance, repair or overhauling. - <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk3MzQ=" target="_blank">Notification No. 30/2016-Customs., Dated: May 05 2016</a></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. SAD Exemption to Charger or adapter, battery, wired headsets for use in manufacture of mobile handsets including cellular phones. <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk3MzU=" target="_blank">Notification No. 31/2016-Customs., Dated: May 05 2016</a></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Exclusion of <em>"charger or adapter, battery, wired headsets and speakers of mobile handsets including cellular phones"</em> from Notification No. 24/2005-Cus, deleted - <strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk3MzY=" target="_blank">Notification No.32/2016-Customs., Dated: May 05 2016</a></strong></font></p> </blockquote> <p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f6"></a>Anita Kapurappointed Member, Competition Appellate Tribunal</em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SIX</strong> months after her retirement, former CBDT Chairperson Ms. Anita Kapur is appointed Member, Competition Appellate Tribunal in the scale of Rs. 80,000/- with effect from the date of assumption of the charge of the post and till attaining the age of 65 years. She gets a four and half year post retirement job. Her predecessor in CBDT KV Chowdhary is now the CVC.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img alt="Legal Corner Icon" src="http://www.taxindiaonline.com/RC2/image/stories/ddtinside06-05-2016.jpg" height="124" width="164">The Competition Appellate Tribunal is a statutory organization established under the provisions of the Competition Act, 2002 to hear and dispose of appeals against any direction issued or decision made or order passed by the Competition Commission of India. The Appellate Tribunal shall also adjudicate on claim for compensation that may arise from the findings of the Competition Commission of India.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A Member of the Appellate Tribunal shall be a person of ability, integrity and standing having special knowledge of, and professional experience of not less than twenty-five years in, competition matters, including competition law and policy, international trade, economics, business, commerce, law, finance, accountancy, management, industry, public affairs, administration or in any other matter which in the opinion of the Central Government, may be useful to the Appellate Tribunal.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Justice G.S. Singhvi, former Supreme Court Judge is the current Chairperson of the Tribunal.</font></p> <p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f7"></a>Benefit under Incremental Export Incentivisation Scheme (lEIS) - DGFT Clarifies</em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Incremental Export Incentivisation Scheme (IEIS) was introduced vide Notification No.27 dated 28.12.2012. Under the scheme, an IEC holder was entitled for duty credit scrip @ 2% on the incremental growth during the period 01.01.2013 to 31.03.2013 compared to the period from 01.01.2012 to 31.03.2012 on the FOB value of export.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Vide Notification No. 44 dated 25.09.2013 on the said IEIS Scheme, it was provided that</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Benefit for Incremental Export Incentivisation Scheme (IEIS) for the last quarter of 2012-13 will be limited lo 25% growth or Incremental growth of Rs. 10 crores in value, whichever is less.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Claims in excess of this value will be subjected to greater scrutiny by Regional Authority.</font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On 23.09.2014, a clarification was issued by DGFT to RAs that Para (1) and (2) in Notification No. 44 dated 25.09.2013 are independent. The limiting of claim was clearly mentioned in the first sub-para of Notification which fixes the upper limit of grant of benefit. The second sub-para in the Notification only directs RAs to exercise caution while dealing with cases of incremental growth or export under the scheme. It does not entitle any applicant to higher levels of benefits under the scheme.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Notification No.44 dated 25.09.2013 on the issue of limiting the entitlement has been challenged by many exporters in different High Courts.</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>1. <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTEwNjYw" target="_blank">2016-TIOL-157-HC-MUM-CUS</a></strong></font></p> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTEwMTI2" target="_blank">2016-TIOL-68-HC-DEL-CUS</a></font></strong></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In view of the decisions of the various High Courts, the matter has been re-examined in consultation with the Department of Legal Affairs and accordingly DGFT has issued instructions for processing the cases of the IEIS claims by RAs:</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) In supersession of clarification dated 23.09.2014, RAs may further process the cases without imposing any cap on account of the earlier stipulation or restricting growth to 25% or incremental growth of Rs.10 Crores in value, whichever is less.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) RAs must, however, exercise due diligence while processing such claims by following guidelines of greater scrutiny as prescribed in Public Notice No. 28 dated 25.09.2013 to check claims having high growth % and/or value and against irregularities.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) If in any case there are doubts/suspicions about the authenticity/genuineness of the increments in aspect like turn over/growth etc. the matter may be referred to investigating agencies like DRI and the case may he finalized after taking into account their report.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) All these cases should be approved by Head of the Office.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(v) The above stipulations will not be a bar to the RAs in scrutinizing small value claims also, when there is <em>prima facie</em> case to do so.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(vi) No right is vested in favour of claimant when impropriety/fraud has been detected.</font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk3Mzc=" target="_blank">DGFT Trade Notice no. 04/2016., Dated: May 05 2016</a></strong></font></p> <p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f8"></a>Customs - New Exchange Rates from Today</em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC</strong> has notified new exchange rates for Imported Goods and for Export Goods with effect from today. The USD is 67.15 for imports and 66.10 Rupees for exports.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTk3Mjk=" target="_blank">Notification No. 64/2016-Cus (NT)., Dated: May 05, 2016</a></strong></font></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Monday with more <strong>DDT</strong></font></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Have a nice weekend.</strong></font></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to <a href="mailto:vijaywrite@tiol.in"><strong>vijaywrite@tiol.in</strong></a></font></p> </body> </html>