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Thursday, March 31, 2022

PAN-Aadhaar linking 'deadline extended' to this date but fees imposed from April 1, 2022 By Preeti Motiani & Sneha Kulkarni, ET OnlineLast Updated: Mar 31, 2022, 12:14 PM IST

As per the press release, "In order to mitigate the inconvenience to the taxpayers, as per Notification No.17/2022 dated 29th March 2022, a window of opportunity has been provided to the taxpayers up to 31st of March 2023 to intimate their Aadhaar to the prescribed authority for Aadhaar-PAN linking without facing repercussions. As a result, taxpayers will be required to pay a fee of Rs 500 up to three months from 1st April 2022 and a fee of Rs.1000 after that, while intimating their Aadhaar. How However, till 31st March 2023 the PAN of the assessees who have not intimated their Aadhaar, will continue to be functional for the procedures under the Act, like furnishing of return of income, processing of refunds etc."

Thus, linking of PAN with Aadhaar from April 1, 2022, will cost you Rs 500 if both are linked on or before June 30, 2022. If the linking of PAN-Aadhaar is done on or after July 1, 2022, then fee of Rs 1,000 will have to be paid. The levy of a fees up to Rs 1000 for linking PAN-Aadhaar after March 31, 2022, had already been notified earlier. Now the structure of this fees has been spelt out.

Further, if the PAN is not linked with Aadhaar by March 31, 2023, then next year starting April 1, 2023, your PAN will become inoperative. Once your PAN becomes inoperative, your will not be able to file income tax return, open bank account, invest in mutual funds etc.

As per income tax laws, it is mandatory for every person having PAN as on July 1, 2017 and eligible to obtain Aadhaar number, to intimate his/her Aadhaar number to the prescribed authority on or before the prescribed date (March 31, 2022 as per earlier government diktat). On failure to do so, his/her PAN will become inoperative and all procedures in which PAN is required shall be halted. As per the earlier notification, the PAN could have been made operative again after March 31, 2022 upon intimation of Aadhaar to the prescribed authority after payment of a prescribed fee (up to Rs 1000).

The income tax department can also levy penalty under section 272B of up to Rs 10,000 for not having active PAN. However, now this will be levied if PAN becomes inoperative after March 31, 2023 as a result of not linking it to Aadhaar.

VERY IMPORTANT FOR INDIAN PENSIONERS

 *Very important News for PENSIONERS!*


*💁‍♂️ Now pensioners are not required to provide proof of survival in future. Because the central government has come up with a different plan.* If pensioners do not provide proof of survival every year, their pension is terminated. But now the pensioners will be relieved of this hassle. 👍 The central government will soon introduce high-tech technology called Face Recognition System for pensioners. According to technology, now the face of the pensioner will be the proof that he is alive. The new technology was unveiled by Minister of State Jitendra Singh. *What is Face Recognition Technology?*: According to this, the bank is not required to provide proof of survival in writing. Bank officials will verify the faces of pensioners through mobile app. As soon as the scanning of the face is completed, the concerned pensioner will be registered in the application. This will be the digital proof of being alive.
Many pensioners are unable to go to the bank due to old age. As such, this new technology will definitely be useful for pensioners.

Wednesday, March 30, 2022

WHO IS RUNNING THE WORLD?

Biden, Putin and Xi were arguing on Who's in charge of the world? 🌎
US, Russia or China?
Without any conclusion, they turned to "Narendra Modi", the Indian Prime Minister and asked him
*Who's in Charge of the World?* 🌎

Modi replied: *All I know is:*
1. Google CEO is an Indian.
2. Microsoft CEO is an Indian.
3. Adobe CEO is an Indian.
4. IBM CEO is an Indian
5. TWITTER CEO is an Indian
6. Net App CEO is an Indian.
7. MasterCard CEO is an Indian.
8. DBS CEO is an Indian.
9. Novartis CEO is an Indian.
10. Diageo CEO is an Indian.
11. SanDisk CEO is an Indian.
12. Harman CEO is an Indian.
13. Micron CEO is an Indian.
14. Palo Alto Networks CEO is an Indian.
15. Reckitt Benckiser CEO is an Indian.
16. IBM CEO is an Indian.
17. Britain's Chancellor is an Indian.
18. Britain's Home Secretary is an Indian.
19. Britain's next Prime Minister will be an Indian
20. Ireland’s last Prime Minister was an Indian....
and the American Vice President is Indian.
*So who's running the World?* 🌎

Very interesting!!
Unbelievable!🤭

WHAT IS OUR PRIVATE SECTOR CORPORATE LIFE EXPERIENCE? DEDICATED TO ALL EMPLOYEES WORKING IN PRIVATE SECTOR WORLD OVER.

 What is a Corporate Life?



1.  I learnt to operate 3 critical machines
*         Scanner
*         Printer
*         Xerox Machine

2.  I learnt to use 3 High-End Software: 
*         Microsoft Word
*         Microsoft Excel
*         Microsoft PowerPoint

3.  I learnt to use 3 great short cuts:-
*         Ctrl+C
*         Ctrl+V
*         Ctrl+S

4. I learnt to say three very important words for professional life:-
*         Yes sir
*         Ok sir.
*         I'll Just Do That sir

5.  When I really wanted to quit, I learnt to: -
*         Wake Up early
*         Sleep late
*         Continue to Work

6.  I learnt to: -
*         Face Monday
*         Fight For next 5 Days
*         Wait For Sunday

7.  I learnt to give reasons to family, friends and relatives for not making
*         Phone Calls
*         Messages
*         Mails

8.  I learnt to celebrate these things far away from loved ones:-
*         Birthday
*         New Year
*         Festivals

9.  At the end, People say:-
*         You Learnt...
*         You Earned...
*         You Enjoyed...

10.  But when I compare me with myself...
*         I just Sustained...
*         I just Tolerated...
*         I just Survived...

11.  I have survived:-
*         For the convenience of my Family...
*         To avoid blame of Society...
*         To get the tag of Employment...

Dedicated to all employees 😊

Tuesday, March 29, 2022

Sebi to Ruchi Soya: Allow FPO investors to withdraw bids ET BureauLast Updated: Mar 29, 2022, 06:57 AM IST

 Mumbai: In a move without any recent precedent, the Securities and Exchange Board of India directed Ruchi Soya Industries to give investors who subscribed to the firm's follow-on public offer, a window until Wednesday to withdraw bids, citing the circulation of "unsolicited SMSes". The issue had closed on Monday.

The capital markets regulator said prima facie, the contents of the text messages appeared to be "misleading/fraudulent" and don't comply with regulations. This followed a meeting with bankers to the issue on Monday. "All the investors/bidders (except anchor book participants) shall be given an option to withdraw bids," Sebi said.


Bankers to Inform Investors
"The window for withdrawal shall be available on March 28, 29 and 30. The procedure to withdrawal shall be informed to investors and shall be part of the advertisement issued," according to Sebi's notice to the bankers to the issue.

Shares of Ruchi Soya dropped 6% on Monday to close at Rs 815 on the BSE. The company's FPO was the first public issue since February 8. The Sebi notice was issued after the market closed.




R

What is Section 112A, and scrip-wise reporting of capital gains from listed equity shares and units? Avail Rs.,100,000 (Rs.One Lakh) limit benefit


Section 112A provides for long-term capital gains tax on the sale of listed equity shares, equity-oriented mutual funds and business trust. The rate of long-term capital gains tax on these listed securities is 10% for gains exceeding the threshold of Rs 1 lakhThe ITR forms contain schedule 112A to fill scrip wise details of these listed securities sold during a financial year. A taxpayer having long-term capital gains under the grandfathering provisions of section 112A should mandatorily fill the details in schedule 112A.

What is Section 112A?

Section 112A provides for long term capital gains on the sale of listed equity shares, equity-oriented mutual funds, and the units of a business trust. The said section was introduced in Budget 2018 after the removal of exemption under section 10(38). It is applicable from the financial year 2018-19. It provides for taxation of long-term capital gains on listed securities at 10% for gains exceeding the threshold limit of Rs. 1 lakh. The income tax form contains the schedule for Section 112A of income tax act which requires the taxpayer to fill the scripwise details of securities sold during the year.

Scope of Section 112A

The following conditions apply for availing the benefit of the concessional rate under section 112A of Income Tax Act.

  1. In the case of an equity share of a company, the securities transaction tax(STT) has been paid on the acquisition and transfer of such assets.
  2. In the case of the units of an equity oriented fund or the units of a business trust, the STT has been paid at the time of sale of the asset.
  3. The securities should be long-term capital assets.
  4. Deduction under chapter VI A cannot be availed in respect of such long-term capital gain.
  5. Rebate under section 87A cannot be claimed in respect of tax payable on long-term capital gain under section 112A

Long Term Capital Gain Under Section 112A of Income Tax Act

Section 112A of Income Tax Act is applicable to the capital gains arising from the transfer of long-term capital assets. The following are such assets:

  1. An equity share in a company 
  2. Units of equity oriented fund
  3. Units of a business trust

In order to avail of the concessional rate under section 112A, the period of holding of the assets should be greater than one year. The tax payable on the total income is 10% exceeding Rs. 1,00,000. Education cess and surcharge would be applicable on the taxable gains.

Let us understand the above with the help of an example. Mr. Amit has a net long-term capital gain under section 112A of Rs 2,00,000. The tax of 10% under section 112A will be on Rs 1,00,000 (Rs 2,00,000 – Rs 1,00,000).

In the case of an individual or a Hindu undivided family, being a resident the taxation is quite different. If the total income as reduced by such long-term capital gains is below the basic exemption limit, then the long-term capital gains stand reduced by such shortfall amount. For example, the total income of Mr. Ajay for the year 2019-20 without the long-term capital gain under section 112A is Rs. 1,50,000 and the total long-term capital gain is Rs. 2,00,000. 

In this case, the total income except the long-term capital gain is Rs. 1,50,000. Also, the basic exemption limit is Rs. 2,50,000. Therefore, in this case, the long-term capital gain at 10% will be calculated on the balance of long-term capital gain. Hence, the calculation will be Rs. 1,00,000  (250000-150000)- for shortfall, which amounts to Rs 1,00,000. The unexhausted limit to be reduced from LTCG – 2,00,000-1,00,000 = 1,00,000, hence no tax.

Check Out Long Term Capital Gains Tax on Shares

Set-off Long-Term Capital Loss from Long Term Capital Gain

In a case where the net result for any assessment year is a loss, falling under any head of income other than capital gain, the assessee is entitled to have the amount set off against his income from any other source under the same head. 

In the case of capital losses, a short term capital loss can be set-off from any capital gain. Hence, a short term capital loss can be set-off against a short term capital loss as well as long term capital loss.  However, the long-term capital loss can be only set-off only against long-term capital gain.

The long-term capital gain arising from the transfer of the equity shares listed on a recognized stock exchange is now taxable at 10%. If there are any long-term capital losses from the sale of such equity shares, such losses shall now be allowed to be set-off from the other long-term capital gain.

Grandfathering Provisions Under Section 112A of Income Tax Act

Till the financial year 2017-18, long-term capital gains arising on the sale of equity shares and equity-linked units of mutual funds stood exempted under section 10(38) of the income tax act. This had changed with the introduction of grandfathering clauses in budget 2018 which allowed the gains to be exempted till 31st January 2018. The cost of acquisition of such securities had to be calculated as per the specified formula.

In the case of securities bought before 1st February 2018, the cost of acquisition in such a case was calculated as below:

Step 1: Consider the lower of the fair market value and the sale consideration.

Step 2: Consider the higher value calculated as per step 1 and the purchase price

Illustration on grandfathering provisions under Section 112A of Income Tax Act

Mr. Ankit made a lump-sum investment in the shares of Kotak Mahindra Bank of Rs. 20 lakh in April 2009. The market value of the said investments as of 31st January 2018 was Rs. 50 lakh. Mr. Ankit decided to redeem his entire investment in June 2019 for Rs.53 lakh netting a gain of Rs. 33 lakh. However, due to the grandfathering clause, Udit’s taxable gain would be only Rs. 3 lakh. This can be calculated as below:

Step 1: Considering the lower of  the fair market value and the sale consideration = 50 Lakh

Step 2: Considering the higher of the purchase price and the value as per step 1 = 50 Lakh

Hence the cost of acquisition in this case would be Rs. 50 lakh resulting in a net capital gain of Rs. 3 lakh.

The long-term capital gains tax under section 112A of 10 percent is only on the gains above Rs 1 lakh. In our example, the tax would be levied on Rs. 2 lakh at 10% and the resulting tax of Rs. 20,000 needs to be paid by Mr. Ankit.

Fair Market Value

a. The Fair Market Value (FMV) of listed securities is the highest price of the security quoted on the recognized stock exchange.

b. In case there was no trading in the security on 31 January 2018, the FMV is the highest price of the security quoted on a date immediately preceding 31 January 2018 when the security had traded on the recognized stock exchange.

c. In the case of unlisted units as of 31 January 2018, the net asset value of the units as of 31 January 2018.

d. In the case of equity share which was listed after 31 January 2018 or acquired under a merger or other transfer under section 47, the FMV will be: Purchase cost *Cost inflation index for FY 2017-18 / Cost inflation index of the year of the purchase or FY 2001-02.

Reporting Under Schedule 112A of the ITR

The income tax returns for AY 2020-21 contain Schedule 112A to enable scrip-wise reporting of long-term capital gains. Schedule 112A requires data such as ISIN code, name of the scrip, number of units or shares sold, sale price, purchase cost, and FMV as of 31 January 2018.


by Anjana Dhand Scrip Box

Used here for educational purposes of investors and students of CA and CS

Tasks to complete before 31 March 2022 Read more at: https://economictimes.indiatimes.com

 

As we are approaching the end of the financial year 2021-22, there are some tasks that need to done before 31st March 2022. Let us discuss them.

1. Submitting the details of salaries received from earlier employer
If you are a salaried person and were employed with more than one employer in the current year, it is time to provide the details of your salaries from the previous employer/s in Form No. 12BB, to your current employer immediately so as to ensure proper tax deductions on your aggregate salary earning.

2. Submit the proof of expenses to your employer
There are certain exemptions that are available to employees on expenses actually incurred. For items like House Rent Allowance (HRA) and Leave Travel Assistance (LTA) unless you submit the necessary documents, the employer will treat these allowances as taxable and deduct tax thereon. If you fail to submit the documents, you can still claim these items as exempt and claim the refund for the excess tax while filing your ITR.

3. Verify quantum of deductions available from your bank records
One needs to verify the details from the bank statement and cross check that all the eligible deductions factored into by the amounts have been debited in the bank account. In case some items have not been debited, please ensure that either the payment is made for the same or investments are made in an alternate product available before the year-end.

4. Payment of advance tax
Advance tax must be paid in four instalments in the ratio of 15%, 30%, 30% and 25%, but in case you miss all the four instalments, at least pay the same by 31st March. Failure to pay adequate advance tax attracts punitive interest.

Even if you are salaried and tax has been deducted from your salary, you still have to pay advance tax on any other income like rent, interest, dividend, capital gains etc. For self-employed where the tax deducted is not sufficient to cover the aggregate tax.

5. Minimum contribution to PPF account
In case you have a PPF account either in your own name or in the name of children or spouse, you have to contribute minimum of Rs 500 every year in each account to avoid the account becoming dormant. A dormant account can be made active by payment of a nominal amount and contribution of Rs 500 for each year of default.

6. File your pending income tax return for the last financial year
In case you have not yet filed your income tax return for the last financial year, you have the last chance to file it by 31st March 2022, that too with late fees.

7. Book long-term capital gains on listed shares and equity mutual funds schemes up to Rs 1 lakh
Section 112A long-term capital gains on listed equity shares and equity-oriented schemes are fully exempt up to Rs 1 lakh and the balance is taxed @10%. So you can book long-term capital gains up to one lakh of rupees before march 31st March, in case not yet booked. In case you have made these investments for the long term, you may decide to sell the shares the same day and buy By this strategy, you can minimise your overall tax liability.

Views are personal: The author Pankaj Ladha is a Mutual Fund Distributor from Kota

Disclaimer: The views expressed are of the author and are personal. TAMPL may or may not subscribe to the same. The views expressed in this article are in no way trying to predict the markets or to time them. The views expressed are for information purpose only and do not construe to be any investment, legal or taxation advice. Any action taken by you on the basis of the information contained herein is your responsibility alone and Tata Asset Management Pvt. Ltd. will not be liable in any manner for the consequences of such action taken by you.


Used here for educational purposes of Students



Monday, March 28, 2022

ITR filing to bank KYC: 8 financial tasks to be completed before March 31. Check here From ITR filing, completing bank KYC to linking PAN Card with Aadhaar, individuals must complete these 8 financial tasks before March 31, 2022. ET Now Digital Updated Mar 26, 2022 | 01:15 PM IST

 

As the end of this financial year is drawing close, individuals must complete these 8 financial tasks before March 31, 2022, so as to smoothly carry out transactions and avoid any penalties.
Here’s a look at 8 money tasks to complete before March 31.
1) PAN-Aadhaar linking
Not linking the PAN Card to your Aadhaar by March 31, 2022, will make the former inactive and you will be charged a fine. Moreover, you will also be unable to carry out any further transactions. You will also not be able to submit an ITR without first linking the two. Section 234H of the Income-tax Act will be used to levy the penalty.
Though the government has not yet announced the penalty amount, the maximum fine for integrating PAN with Aadhaar after the deadline will not go beyond Rs 1,000.
2) KYC in bank accounts
The earlier deadline to complete bank KYC was December 31, 2021, which was extended by the RBI to March 31, 2022. For the same, a bank customer is expected to submit his most recent information, which includes his PAN, address proof such as Aadhaar, passport, and other information as desired by the bank.
3) Link small savings account to PO savings/bank account
In a recent notification, the Department of Post said that individuals must link their post office time deposit to their post office savings account or bank account to get interest amount. From April 1, 2022, interest earned on these schemes will only be credited to the investor’s post office savings account or bank account.
4) Update KYC in PM kisan
Farmers eligible for the PM Kisan Yojana are also required to update their KYC (online or offline) to get the next instalment before March 31, 2022. According to the PM Kisan website, "eKYC is MANDATORY for PMKISAN Registered Farmers. Pls. click eKYC option in Farmer Corner for Aadhar based OTP authentication and for Biometric authentication contact nearest CSC centres."
5) Making minimum contribution to PPF account
To save your PPF account from going dormat, remember to make a deposit of at least Rs 500 each year. If the account has become dormant anyway, it can be made active by paying a small fee and contributing Rs 500 each year.
6) KYC deadline for demat, trading accounts
As per a Sebi circular issued in April 2021, the depositories, i.e., NSDL and Central Depository Services Ltd (CDSL) are required to ensure that 6 important KYC attributes are updated in the existing demat, trading accounts.
a) Name
b) Address
c) PAN
d) Valid mobile number
e) Valid email ID
f) Income range
7) Availing PMAY housing subsidy
Individuals who wish to avail the subsidy must apply now as the last of the 3 phases of the PMAY scheme ends on March 31, 2022. The Ministry of Housing and Urban Poverty Alleviation (MoHUPA) launched the Credit Linked Subsidy Scheme (CLSS) in June, 2015 under the Pradhan Mantri Awas Yojana (PMAY- Urban)- Housing for All initiative.
8) File belated or revised income-tax returns
March 31, 2022, is the last date to file a belated income tax return for AY 2021-22. In case an individual fails to do this on time, they could be fined Rs 10,000 according to Section 234F of the Income-tax Act. The deadline to file a belated or revised ITR for FY 2020-21 is also March 31

Used here for educational purposes as it not a commercial blog but potpourri of important collection of infomration for students.


Sunday, March 20, 2022

Personal finance checklist: 7 things to do before March 31 Here is a list of things on your personal finance list which you need to take care of before March 31.

 

If you have changed job during the financial year 2022, you must provide the details of your income using Form 12B.

by Sakshi Batra :-Business Today.in

  • Mar 16, 2022,
  • Updated Mar 16, 2022, 7:00 PM IST

1. Link PAN Card with Aadhaar 
The date for linking PAN card with Aadhaar card has been extended to March 31, 2022. If you don't do so, your PAN card will become inoperative, and you may not be able to perform financial transactions that require PAN. Under section 272B, carrying an invalid PAN card may attract a Rs 10,000 penalty. 

2. Submit Form 12B
Form 12B is an income tax form that needs to be furnished by the salaried individual if the person joins any new organisation in the middle of the year. If you have changed job during the financial year 2022, you must provide the details of your income using Form 12B. Your new organisation will be able to deduct exact TDS based on the details provided in Form 12B before March 31.

3. Invest for saving taxes
You can save tax on an investment of up to Rs 1.5 lakh under Section 80C. You can invest in tax saving schemes such as Public Provident Fund, National Pension Scheme, Sukanya Samriddhi Yojana, etc.

4. Update KYC with bank
The deadline for completing KYC in bank accounts has been extended to March 31. A customer must submit his/ her most recent information including PAN, address proof, and other information desired by the bank. Failing to meet the deadline may lead to freezing of your bank account.

Also Read: Govt invites bids from IBBI-registered firms for valuing RINL's assets

5. Pay off pending tax
Under the Vivad se Vishwas scheme, all those who have tax appeals or petitions pending can get a complete waiver of interest or penalties if they pay their disputed taxes on or before March 31, 2022. It is advisable to resolve any disputes and pay off the taxes.

6. Revised income tax returns 
The last date for filing late income tax returns is March 31, 2022. Those earning individuals who missed to file their ITR by the given due date are advised to file their income tax return by the given last date for ITR filing. If a taxpayer notices any mistake in one's e-filed ITR, he

7. Advance tax installment

As per Section 208 of the Income Tax Act, every taxpayer whose estimated tax liability is Rs 10,000 or more, can pay advance tax, which is paid in four installments. Deadline for first installment falls on June 15, second on September 15, third on December 15, and fourth on March 15 in every fiscal. Even though the deadline for filing last installment of advance tax was March 15, 2022, you can still pay till March 31 to avoid interest and/or tax/ she can still correct that mistake online on or before March 31, 2022.

USED HERE FOR EDUCATIONAL PURPOSES ONLY

Japan announces investment target of Rs 3.2 lakh crore in India in next five years

 


Japan on Saturday announced an investment target of five trillion yen (Rs 3,20,000 crore) in India in the next five years following talks between Prime Minister Narendra Modi and his Japanese counterpart Fumio Kishida.

The two sides inked six agreements providing for the expansion of bilateral cooperation in a range of areas, besides firming a separate clean energy partnership.

At a joint media briefing, Modi said deepening India-Japan ties will not only benefit the two countries but will also help in encouraging peace, prosperity and stability in the Indo-Pacific region.

Kishida said the situation in Ukraine following the Russian invasion figured in the talks and described Moscow's actions against the eastern European country as a serious matter that has shaken the basis of international norms.

Unilateral attempts to change the status quo using force should not be allowed, he said.

Modi said India and Japan understand the importance of a secure, trusted, predictable and stable energy supply and that both sides are determined to expand overall cooperation.



WHAT INDIANS OF ALL RELIGIONS MUST LEARN FROM THE RUSSIA-UKRAINE WAR?

 My 6 digit salary.

My 3/4 BHK house / bungalow.
My car, my business, my 50 acre land, ....etc.,
All this is safe as long as my country is safe ... otherwise it doesn't take long for everything to be destroyed!

In the Russia-Ukraine war, at least 2 million Ukrainians are leaving everything behind and taking refuge in another country. They were given shelter by other countries ... What about us India? Pakistan on one side, Bangladesh on the other side, Sri Lanka below, China above ... Remember, there is no other country for you to take refuge in.
An indisputable truth!

KASHMIR FILES …. Brilliant synopsis by blogger.. Autar Mota..

 

KASHMIR FILES ….

 
Saw ‘Kashmir Files’ yesterday . It was 7.30 pm show at PVR (KC) ,Bakshi Nagar, Jammu. Want to say something about what I saw and what I feel . 
 
At outset , let me be very clear that this is not a film on Kashmir or what happened in Kashmir . It is a story of the hapless Kashmiri Pandit community that faced multi-edged sword of terrorism that was invited , encouraged and supported . The monster was let loose on Pandits with a nefarious design and purpose . In the movie under review , you will only see the pathetic story of what befell a peace loving community. If you have come to see something else in this film, you are boarding a wrong train. Better get down. It won't carry you to that desired destination.
 
More than 50% of the people who came to watch the movie were non-Kashmiris. The silence , the sobs, the sighs and the long breaths of many people watching the film didn't demonstrate anger. For me , it reflected human helplessness and a deep sense of anguish at the behaviour of those whom people trusted and who betrayed them. A failure of friends, neighbours and leaders at the critical turn of the history . A failure compounded by indifference, hate, and silent complicity.
 
I liked the cinematic brilliance in many shots of the film. Let may talk about the scene showing people huddled up on the backside of a truck speeding in moonlight towards an unknown destination. People moving towards a place that they don't know. Most certainly moving towards uncertainty. In the background ,one can hear Habba Khatoon ' song 'Tsolhama Roshe Roshe ' . It looks as if a helpless mother( Kashmir ) is weeping for her children who are fleeing to save their life and honour. Anupam Kher has given his best as Poshker Nath. He has not only understood the behaviour of an exile but dived deeper into the script to give his best. Being a Kashmiri himself , possibly he has been exceptionally sensitive to the subject. This sensitivity is reflected in his acting. Watch his dialogues , diction and speech as he speaks Hindi or Urdu. His pronunciation is typical of a Kashmiri in general . This role makes him taller and comparable to some of the greatest actors of the world cinema. Pallavi Joshi has done full justice to her role as Prof. Radhika Menon. Bhasha Sumbli as Sharda Pandit is brilliant and perfect . She touches your heart portraying the helplessness of the tormented and the sufferer .Bhasha is a graduate from NSD and I am sure she will be seen more and more in Hindi films . The role of Krishna Pandit played by Darshan Kumar is spectacular . Watch him addressing the students . Watch him as he makes Prof. Menon ( Pallavi Joshi ) move out from the crowd . Brilliant and Kudos . Mithun Da is once more superb and impressive .
 
I liked the long shot scenes wherein Krishna is shown moving in a boat in the lake that is frozen. The shot conveys too much and the unspoken .I could feel the hard work and involvement of Vivek Agnihotri in the project . He uses typical Kashmiri proverbs like ‘ Sheena Pyeto pyeto “ and "Ghar vandhahai ghar saasa" in his dialogues . He uses poetry of Habba Khatoon to convey the unspoken. The scene when Krishna Pandit comes back to Kashmir to sprinkle ashes of his grandfather in their ancestral dilapidated house and Mithun Da invokes Lord Shiva reciting :-

“ Khshantavyo Meparaadha . Shiv Shiv Shiv Bho , Shri Mahadev Shambho “ is sufficient to understand how deep and serious study was conducted by Vivek Agnihorti to know rituals and customs of Kashmiri Pandits . This Shloka is often recited by every Pandit while giving final bath to the dead body and preparing it for Anteshti or Final Samaskaara.
 
Possibly paucity of time could be the reason for the film makers for not presenting what befell this hapless community after 1990. I mean deaths due to heat stroke ( In June 1990, 11 persons died of heatstroke in three successive days ) , the struggle for educating their children ,non-transfer of their bank accounts from the valley, cramped tent life , bureaucratic apathy at every step , crumbling of the joint family structure , fight against ailments ( diabetes, hypertension, depression ,insomnia, Parkinson’s disease etc.) and many more issues .
 
' Doadh kyah zanane yus no banne' ( He who has not experienced pain himself , How does he know about the pain of others ?) , said Lala Ded. Only an exile knows the value of every tear drop that is being shed inside cinema halls by sufferers these days. Only an exile knows what home and homeland means to him. The shock of what every sufferer went through is deep and down somewhere inside the soul . It can't be removed by any material possession . It can't be compensated by any aid, assistance or financial support. Yes ,a sympathetic understanding may help the victims to come out of it .That shall be the first step towards building bridges .
 
There is nothing in the film against any religion or community . Those who say so have either not seen the movie or belong to the group that paddles the fallacious ‘Jagmohan Narrative’ about the tragedy of the Kashmiri Pandits . Jagmohan came only after Pandits were fully terrorized by waves of brutal killings unleashed upon them. Jagmohan arrived after Pandits had lived through the frightening night of 19th January 1990. May be this concocted narrative helps the tormentors to cover up their own guilt. A guilt that is deep in the conscience. A guilt that requires courage and conviction to admit. 
 
Jean Paul Sartre said, ' A liar is already in possession of the truth '. Truth can not be covered by baseless noise and lies. Truth and acceptance of other man's sorrow and suffering can alone act as a bridge. Those who created this Frankenstein ( terrorism ), will have to stand up,deal with it and finally destroy it . Believe not the noise created against a film that presents truth about what happened to Pandits . Go and watch the movie. That alone shall pave the way for understanding human pain, suffering and helplessness . The film is a call for introspection. And that introspection alone shall create a way forward for peace and mutual trust.