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We start a new column by Sister Marie Gabrielle Riopel, Canadian by birth, who has made India her home. What is the WWW? Not “World Wide Web,” but “We Women Will.” This column will highlight the difference that women make to their own lives and thereby teach all of us the art of living.  The first heroine of her column is a swimming instructor who became her friend.

I first met Suzanne in 1985. She was a Lifeguard and Red Cross swimming instructor.

I had always loved swimming, but knew the training required by Red Cross and the Federation for National Lifeguards was strenuous. I had also heard unpleasant stories from sisters who had done it before. But then, they had not been trained by Suzanne!

As soon as she set foot in our school, Suzanne became a hit! Her bubbly-bossy though respectful manners made us look forward to her classes, however hard or demanding they were! (Ever tried raising your hands holding bricks while being in deep water?)

In spite of Suzanne’s enthusiasm, after attending her classes for three years, we became a bit used to her ways. Gradually, our participation grew lukewarm. It was nothing dramatic, but Suzanne might have noticed it. She, however, never said a word about it.

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Sr Marie Gabrielle Riopel SCSM

Among the twenty-five seminars offered by National CRI between Jan 2018 and March 2019 are five one-week Seminars with the title, “Being a Superior Today: The Essentials.” We bring in competent resource persons, and look at the essential aspects of animation and administration which a religious superior should know. The anonymous written feedback after every seminar has been overwhelmingly positive.
One of the sessions I take in these seminars is “Tips for Superiors”—a sort of bird’s-eye-view of all that a superior needs to keep in mind today.
It may be useful—for present and future superiors, as well as others in leadership roles—to have a more detailed look at these tips. Let me start with the most basic—a clear vision.

Cases
Years ago, when a Salesian province in India published the ranks won by our pupils in every school, as well as the percentage of passes—showing a distinguished academic performance, one of our major superiors from Rome raised the question, “Is this your idea of a good Salesian school?” A very good question! If a school is concerned mostly about academic performance, it will be tempted to recruit cleverer students from better-off or well-educated families, rather than open its doors to the poor and to children of illiterate parents.
Whether a Catholic school or hospital caters more to the poor or to the rich, depends mostly on the vision of the founder and of the present superiors. The leaders need to be clear about this: What is the ideal institution we want to run?
The right vision is the issue here: What is a good Salesian school? The same goes for any Catholic school or any other work run by a religious order or diocese.
Right vision for an institution is like the roots for a tree. Roots are unseen, but they are more important than what is seen.

Another example:

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Fr Joe Mannath SDB

“The internet is down! And I can’t update my Instagram account!!!” exclaims Sonia, exasperated with the lack of internet connectivity. Like Sonia, many youngsters and some adults consider social media apps like Whatsapp, Facebook, Twitter, Instagram, YouTube, SnapChat or Hike to be an essential dimension of their lives.  Social Media has become a part of our world and is here to stay.

Rapid progress in communication technology in recent decades has enabled people to connect with many persons, cutting across geographical boundaries. It has helped businesses, services and institutions to expand their reach beyond local neighbourhoods and acquire a global clientele. Academicians and researchers are delighted with the extent of information available in a few keystrokes, while parents are content knowing that their children are just a mobile call or message away.

Parents and educators appreciate the benefits of the Internet, but they are alarmed at the flip side of social media…  cyber-bullying, hacking, porn or online challenges like the Blue Whale game. Modern communication technology is a double-edged sword, and we need to be informed about its impact on the different dimensions of our lives, and how to judiciously handle it.

Personal life:   Like a puppet on a string…

Today, many youngsters enjoy connecting with their peers and other persons through social media. They like the quasi-anonymous social interaction that it provides, and they feel it’s good for building up their confidence and self-esteem. Some of them, however, go to the extent where their moods and feelings depend on the likes, comments or reactions they receive. Instead of enjoying their unique daily experiences, they compulsively take photos and videos of mundane activities and post them for public consumption. Such over-dependence on social media can even cause personality and brain disorders (like self-centredness, narcissism, anxiety, depression, ADHD, etc.).

 Personal Data: Look at me!

Some people love to flaunt their status, their friendships, their achievements and their latest gadgets… together with their full name, address and contact numbers. They forget that they can fall prey to identity theft, misappropriation of personal data, access to their private images / videos and subsequent blackmail.  Besides, many popular apps keep track of personal information and store details of individuals without the user’s realising it. There is also no sure way of verifying if an attractive friendship request comes from a real person or a scammer operating a fake identity.

 Use of Time: Social media doesn’t obey the clock…

People like the fact that the Internet and social media help them communicate rapidly and get jobs done efficiently. Students justify prolonged use of social media saying it helps them in their studies (by facilitating group discussion/work, sharing resources). While it’s true that the Internet helps people save time and effort, it could also become a distraction, leading to decreased performance in school or at work. You say you’ll check your messages for just five minutes, but then you get carried away for 15, 30 or 50 minutes… and before you know it, you’ve lost time meant for study, work or an assignment. Tragic accidents have also happened because a person was busy on his mobile while walking on the street or crossing the road.

 Access to knowledge:  You get what you look for…

The Internet and social apps have facilitated access to knowledge and information. You don’t need to go to a library or borrow an encyclopaedia when you can find what you wish through an online search. Youngsters love media sharing apps through which they exchange videos, music and other content. But getting information so easily can have a detrimental effect on learning, thinking critically and creative expression. At the same time, if you aren’t careful, the ‘knowledge’ you acquire online may well be misleading, tendentious or fake altogether. People often furiously forward social media messages without verifying them, thus leading to the proliferation of fake news, rumours or vicious propaganda.

 Ethics: Living life my way…

Interaction with peer or support groups can often have a strong influence on the attitudes and behavioural choices of persons, for better or for worse. The Internet and social apps also facilitate easy and unbounded access to morally questionable content (violence, porn, depraved ideologies) and practices (sharing pirated software/media, revenge posts, sexting). For many youngsters, social media offers a place where they have no boundaries, and where they can ‘do things their way.’  This behaviour is ethically and practically harmful, because institutions and employers increasingly conduct social media profile checks on potential students and employees.

 Professional and Personal Relationships:  Friends galore, risks too…

Social apps can help people connect with others having similar interests, as well as join professional networks and find better jobs. At the same time, unbounded use of social media can become a distraction from work, or lead to breach of confidentiality and professional boundaries. Undiscriminating social media users can be at risk of getting involved with persons having ulterior motives, who use fake identities to engage in emotional manipulation, cyber bullying (online abuse, harassment, blackmail) or setting up a violent/exploitative physical encounter.

 Parent-Child relationships:  Near and yet so far…

Today many parents give their children mobiles and smartphones so that they can easily contact them or keep tabs on them. VoIP calling apps (Skype, WhatsApp, Hike) have become extremely popular with families whose members live far away for reasons of study or work.  However, the same devices which keep family members in touch with one another, can also be the cause of straining of relationships. It isn’t uncommon for family members to be together at home, with each person busy on his/her electronic device to the detriment of family bonding.

 Commerce: Making it work for you…

The Internet has facilitated low-cost communication and speedy financial transactions, which are a boon for business. Free and open-source software (like Android, Mozilla, Open Office, Google) bring the power of computing and the internet to the masses. Many start-ups and established enterprises use social media interactions, feedback and ratings to garner funds and boost their sales. However tech-savvy criminals can also use technology to hack into computers, steal bank card details or siphon business data. Unscrupulous persons and businesses use pirated software in a bid to cut costs, but ultimately end up being victims of malware, viruses and trojans.

Socio-Political issues:  Building or breaking society…

Social media has the power to reach out to the masses, to dispel prejudices, educate people about social issues, demand transparency and efficiency in governance, and influence important state decisions. Unfortunately, it is also being used to spread prejudice, hatred, discrimination and violence against particular individuals and groups. Social apps are employed to promote worthy causes, but can also be misused to gather support for anti-social, communal or extremist agenda.

Social Media popularity is not a passing fad; it is part of the new normal in our world. As such, instead of ignoring, vilifying or rejecting it, parents and young adults would do well to grow in awareness about its modalities, its benefits and undesirable consequences. Parents and educators also have the responsibility to educate the younger generation to the balanced use of social media, as well as verifying and monitoring its actual use by children. We need to learn to harness its capabilities to establish meaningful relationships, instil knowledge with values, encourage ethical business sense, and promote harmony in society.

Cleo Braganza is a Salesian priest engaged in parish ministry in Mumbai. He likes using modern technology for pastoral work.

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Fr Cleophas Braganza SDB

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If you just read a few paragraphs of the ‘Conclusions’ in  a particular report, you’ll readily agree with what the Guardian said in an editorial. It said what the report revealed was “the stuff of nightmares.” I am talking of the official report submitted in 2009 by the Commission to Inquire into Child Abuse, appointed by the Irish government. The report, relying on the testimony of nearly 2,000 men and women who attended more than 200 Catholic schools in Ireland from the 1930s until the 1990s, established that thousands of children were subjected to severe physical, emotional and sexual abuse and deliberate neglect.

As a result, the Catholic Church in Ireland has lost thousands of members, and the respect and moral authority it once enjoyed.

This is why you are struck by the fact that there was a priest who discovered years ago that such abuse existed in Irish Catholic institutions and had the courage to publicly condemn it. He called these institutions a “national disgrace.” He blasted Ireland’s ‘reform schools’ as “a scandal, un-Christlike, and wrong.” If only the Church authorities had listened to this prophet, repented and acted to stop the abuse, how many innocent children could have been saved!

Today this prophet is a ‘Servant of God’ who is well on his way to being declared a saint by the Catholic Church. Fr Edward Joseph Flanagan was born in 1886 in Ireland in a hard-working farm family that was deeply religious. At the age of eighteen he emigrated to the U.S., along with his sister. He stayed with his mother’s relatives and studied at Mount St. Mary’s College in Emmitsburg, Maryland, and then joined the seminary for the Archdiocese of New York. Unable to recover fully from pneumonia, he had to leave the seminary. He stayed with his brother, Patrick, who was a priest in Omaha, Nebraska, and his sister nursed him back to health.

When he recovered, he left for Rome and studied at the Gregorian University. But the Roman winter made him sick again and he had to return to Omaha to rest. When he regained his health he went to Innsbruck, Austria, to complete his seminary studies and was ordained a priest there in 1912.  When he returned, he was made an assistant pastor in Omaha and he worked in a few parishes. Struck by the sufferings of various vulnerable groups, he assisted the elderly and homeless orphans and found them places to stay. The plight of homeless, delinquent boys distressed him and in 1917 Flanagan established a home for them near Omaha. He called it the Boys Town.

What attracted the nation’s and soon the world’s attention was the approach Flanagan introduced in dealing with the boys. He realized that almost all of them came from poor, broken families where they suffered abuse or neglect at that tender, critical age. He said, “There’s no such thing as a bad boy.” Realizing the irreparable harm done to boys by the severe punishment and abuse of the reform school model, he insisted on giving the boys care, concern and help and a good education. Soon the Boys Town had its own schools, post office, gymnasium and cottages and chapel. It had no fences to stop the boys from leaving. When asked why, he said, “I am not building a prison. This is a home. You do not wall in members of your own family.”

He prayed the Rosary every day and was the first to go the chapel every morning. Encouraging his wards to pray, he said, “Every boy should pray; how he prays is up to him.”

A film called Boys Town, based on the life of Fr Flanagan, starring Spencer Tracy, released in 1938, made Flanagan and his unique achievement known throughout the world and brought him many awards.  Invited to assess policies and programmes for children, he travelled to several countries, including Ireland.  Stung by his forthright and courageous criticism of what went on in Ireland’s reform schools, government authorities and religious leaders ostracized him and indirectly forced him to leave. But programmes and centres for children, based on his convictions, came up throughout the world.
In May 1948, while he was on a visit to Germany, Flanagan died of a heart attack. His body was brought to the U.S. and buried in Boys Town, Nebraska.  Today, Boys Town provides direct and indirect care to 1.4 million youth and families every year.

Fr. M A Joe Antony SJ, former editor of the New Leader and Jivan, is now a writer and retreat guide. He stays at St Joseph’s College, Trichy, Tamil Nadu, and can be contacted at majoeantony@gmail.com

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M A Joe Antony SJ

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KEVIN

As I draw near to the end of my sixth decade on this earth, I find myself approaching that point in life where I suspect many will arrive eventually—I am just about ready to stop trying to keep up with technology inspired innovations.  This is particularly true of communication advancements.  Just as I begin to discover platforms such as Facebook, my children alert me to the fact that Facebook is for old people and there are now three or four new and better ways to keep in touch with others. You know what? I am OK with being old and declaring that Facebook is the end of my social media journey.  I have to admit that my becoming a curmudgeon on social media has been a long time coming.

Years ago, just as I was retiring, I recall the younger marketing folks advising that, if our company wanted to be successful in the future, we were going to have to embrace this new wave of communication called ‘social media.’ The thought was that our markets were becoming saturated and our messages to consumers stale, so shifting our communication resources to social media would surely bring new life and growth to our aging brand. Frankly, I didn’t believe that merely changing how we said what we had always been saying was going to make that much difference in how people reacted to our efforts to attract more customers. However, being in Communications at the time, I was aware that there were times when different methods of communicating could make a big difference on how receptive a given audience might be.

“The medium is the message”

At the time I came to reflect on the words of a Canadian born Catholic communications guru by the name of Marshall McLuhan.  In the 1960’s, while writing on the power of the emerging medium of television, he coined the aphorism, “the medium is the message.” By that McLuhan meant that the medium chosen to convey messages shaped human behavior more than the messages themselves. Eventually, I became convinced of the truth of this, as I lamented how the advent of email had reshaped relationships between coworkers. Colleagues who for years had communicated frequently via telephone conversations were now more and more regularly communicating using the impersonal medium of emails.  While it was great to be able to communicate at any hour of the day or night, this cold and impersonal vehicle became its own form of tyranny. The spirit of team work and the culture of accountability became one of finger-pointing and blame laying, as the email streams recorded the journey of work from one desk to another. People were no longer team members; camps were formed.   I remembered lamenting the loss of a collegial culture and wondered if this new social media was going to become a positive force if it took hold.

Well, it would be hard to argue that social media has not taken hold in our world. I would venture to say that there are few individuals under the age of sixty who don’t have more than a few internet based social media tools that they use on a regular basis. I myself (well over sixty) have to admit to having five different applications on my cellular phone and two more on my computer. Is that a good thing? For me, the answer is probably yes. The applications I use help me to actually be better connected with family and friends than I would be if I had to rely on the telephone or letters and postcards. Many of the applications bring me information and insights that I wouldn’t otherwise have access to because I am too lazy to read and research on my own.

The Ugly and the Beautiful

Sure, there is bad that goes along with the good. The impersonal and inconsequential nature of social media emboldens many to share mean-spirited and divisive thoughts and opinions with alarming frequency.  I might even be willing to agree that, on the whole, much of the social media and many people’s addiction to it is not really a favorable development for society. Recently, I am becoming inclined to join that school of thought. The rampant, bitter and downright nasty commentaries on social media in a lead up to the November elections in the United States prompted me to swear off Facebook for several weeks. And when I came back after the elections were over, the tone and bitterness that has prevailed has me seriously considering a permanent departure.

However, as fate would have it, just a couple of days ago I happened upon a posting of a brief video message from Pope Francis on which he was encouraging Christians to use all means possible to spread the loving and compassionate message of the Gospel. I heard him saying “don’t let the medium get in the way of the message” because getting the message out is our primary responsibility. The Pope’s message helped me to remember that it is important to not let the medium become a distraction or to let it detract from the Good News we are called to share. As I reflected on the Popes’ encouragement, I began to appreciate the importance of focusing on what is important. Social media is neither good nor bad, just as communication itself is neither good nor bad. It is what gets communicated that can be judged to be good or bad.  In other words, social media is not the issue; it is merely a tool, one of many and one which can be very effective when used the right way with the right audience.

Permanent Challenge

Sharing the beauty and truth of our Catholic faith is a huge communications challenge in this day and age. Of course, there were different challenges in Christ’s time and throughout our Church’s history. The challenge can only be met by more fully understanding and appreciating the reality of what it means to be a child of God and then being empathetic and compassionate enough to help others understand what it would mean to them in their life. As we come to better understand the individuals or groups that could benefit from the Gospel, we will come to identify the communication or teaching method they will be most receptive to. Throughout the history of the Catholic faith—from the verbal sharing of the gospels, the use of sacred art, the distribution of the written word, to radio and television broadcasts and yes, even social media—our Church and its members have been finding ways to respond to the call to go forth and make disciples of all nations. While the Pope did not express it directly, his advice to us might be: ‘Whether you embrace social media or not, don’t forget there are lots of different ways we have used over the years to get the reality of God’s love into the hearts of the faithful. Listen to the needs of others and use whatever medium they are most likely to respond to.’  God’s message of love for all of His children will come through loud and clear to those whose ears are open and whose hearts are so inclined if we care enough to share in ways that most readily engage their souls.

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CRYTAL AND KEVIN SULLIVAN

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Tax deducted at source (TDS) is something that every trust will have to go through unavoidably every year.  In most cases, TDS is deducted on the income of the trust. But it is also equally applicable on its expenses.  Hence, it is very important to know what TDS is and how it affects the trusts.

The government has different ways of collecting tax from the public.  One is direct tax and the other is indirect tax.  Income tax, for example, is a direct tax collected by the government. So also, Goods and Services Tax (GST), for example, is an indirect tax collected by the government.  Normally the government collects the income tax directly from the taxable persons while they file the income tax returns. One of the mechanisms used to collect income tax directly is through TDS.

What is TDS?

TDS is a mechanism to collect income tax; it forces people and companies to disclose their income.  It is to be deducted by an employer or company on the payment made to the employee or contractor or customer.  It is based on the principle, “pay tax as you earn,” which is beneficial to the employer as well as the employee.  It is not a tax, but an amount adjustable against the tax payable or refundable if there are no tax dues.  An employer or company/trust deducts the applicable TDS while making a payment.  The TDS thus deducted has to be deposited in the income tax account of the government, quoting the deductor’s PAN and TAN as well as the deductee’s PAN.  All TDS deductions (from various sources) of a particular PAN get credited to the income tax account of the deductee, who, while filing his income tax returns, calculates the income tax payable by him and either claims refund if his income tax is overpaid or pay the shortfall in other cases.  Thus, TDS is the income tax paid by the individuals and organizations and it is adjustable against the tax payable or claimed as refundable.

What is PAN?

Every trust must have a Permanent Account Number (PAN), which needs to be quoted for all financial dealings and filing returns. PAN is a ten digit alpha numeric id, unique for every person/entity.  It is to be noted that the fourth character, which determines the percentage of TDS to be deducted, has to be noted.  The fourth character of the PAN may be one of the following:

“T” for Trust

“S” for Society

“P” for Individual

“C” for Companies

“F” for Firm/limited liability partnership

“A” for Association of persons

“H” for HUF (Hindu Undivided Family)

In every PAN, the fourth character is a letter which shows the status of the person or organization (as shown above) and the fifth character is a letter denoting the first letter of the name of the organization. For example, AAATJ0723H is the PAN for Jnana Deepa Vidyapeeth, a registered public trust.  Note that the fourth letter “T” denotes that the entity is a trust and the fifth character is “J”, standing for the first letter of the name of the trust.  Any individual or organization whose income crosses the basic exempt income (currently Rs 2.5 lakhs per annum), is supposed to apply for and get a PAN. Here it is to be noted that no individual person or entity may have more than one PAN.  Having multiple PAN is a crime.

Where applicable:

Here we try to spell out the instances where TDS is applicable to the trusts.  For Trusts, TDS is applicable on the following payments:

2. Under Section 192B of the income tax act , TDS is deductible on salaries if the income of the individual is beyond the basic exempt level of Rs 2.5 lakhs. TDS in such a case is deducted on the average rate of tax payable for the financial year.
3. Under Section 194C, TDS has to be deducted on the payments to the contractors or sub-contractors, if the single payment is beyond Rs 30,000 or the amount crosses Rs 1 lakh on multiple payments.

[This is the most important section applicable to the trusts.   TDS deduction depends on the fourth letter of the payee.  If the fourth letter is “P,” very common, it stands for the individual and TDS is deducted at 1%. If the fourth letter is “C” or “F”, then TDS is deductible at 2%.  If the payee does not have a PAN, then TDS is deducted at 20%.  Hence, we should find out before allotting the work if the person has a PAN or not.  If no PAN, no contract work can be given.]

1. Under Section 194J, TDS of 10% is applicable on any fees paid for professional consultation or Professional or Technical fees, if the amount goes beyond Rs 30,000/annum. [This section is highly applicable to the trusts. Kindly note that, if the payee is a professional,  like an advocate, engineer, architect, doctor, auditor, etc., then, TDS is to be deducted at 10%.]
2. Under Section 194A, TDS is deductible if the interest income is more than Rs

10,000/annum, at 10%.

1. Under Section 194H, TDS is applicable on the commission or brokerage at

 the rate of 10% if the amount is above 5000.00.

1. Under Section 194I(a), TDS is applicable at the rate of 1% on the purchase of an immovable property, if the value of the property crosses Rs 50,00,000 as lumpsum or in installment.
2. Under Section 194I(b), TDS at the rate of 10% is deductible on the rent, if it is more than Rs 1,80,000/year (15,000/month). TDS is 5% if no audit is necessary for the payee.  TDS of 10% is deductible on land, building & furniture; on plant & machinery, 2% TDS is applicable.

If the deductee has no PAN, then TDS deductible is 20% u/s 206AA of the ITA, 1961. If no TDS is deducted, 30% of the amount on which TDS is deductible and not deducted, will be disallowed for the deductor as application of income u/s 40(a)(ia) (new explanation to Sec 11)

TDS has to be deducted from taxable salary and on every single contract bill exceeding Rs 30,000 or on multiple payments if the amount exceeds Rs 1,00,000 per annum.  It has to be deposited in the IT Account by the 7^th of the next month. In addition, quarterly TDS returns are to be filed electronically within thirty days of every quarter end.

Besides PAN, a deductor should have a Tax deduction Account Number (TAN). Every trust should apply for TAN within one month from the end of the month in which tax is deducted. A trust having various branches and maintaining individual accounting should obtain a separate TAN for each branch other than that of the main trust.  Not having a TAN will attract a penalty of Rs 10,000/-

197 CERTIFICATE (for exemption from TDS deduction):

TDS is deducted on receipts such as interest on investments, rent, professional fees, commission, etc.  U/S 197, the trust can apply to the Assessing Officer of the TDS department for certificate authorizing the payer not to deduct TDS.

 

Penalties:

A penalty is applicable if TDS norms are not followed

• There is an interest charged for the late payment of TDS [Sec 201 (1A)].

1. a) If TDS was deducted and not paid: 1.5 % per month on the amount of such tax from the date on which tax was deducted to the date on which such tax is actually paid.
2. b) If TDS was not deducted and not paid: Up to 100 % of the amount of TDS not paid.

• Interest on interest (Sec 220): Any amount specified as payable in notice of demand u/s 156 shall be paid within 30 days of notice served or else the assessee shall be liable to pay simple interest @ 1% per month.
• Penalty for late filing of TDS Returns (Sec 234E): Rs 200 per day or an amount equal to TDS amount in the quarter, whichever is lower.
• Prosecution u/s 276B: if a person defaults, imprisonment from 3 months to 7 years.

Other Norms:

• TDS certificate: The deductor gives the deductee the TDS certificate in (a) Form 16 for salaries and (b) Form 16A for income other than salary. The deductee files this TDS certificates along with the tax returns.
• Forms 26Q and 27A: The deductor files quarterly returns with all details of the TDS deducted. Form 26Q is used for non-salary income. Quarterly returns in Form 27A is a control chart of quarterly TDS/TCS statements to be filed by deductors/collectors along with quarterly statements. It is a summary of TDS/TCS returns which contains control totals of ‘amount paid’ and ‘income tax deducted at source’. A separate Form No. 27A is to be filed for each TDS/TCS return.
• Form 26AS: It is an annual tax credit statement. It indicates that the tax that has been deducted has been deposited with the Govt. Form 26AS contains details of tax deducted on behalf of the taxpayer (you) by deductors (employer, bank etc.). So, TDS deductions that are given in Form 16  or 16 A can be cross-checked using Form 26AS.

Following all the above procedures will require sufficient knowledge of the way TDS functions.

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Fr Alex Gnanapragasam SJ

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Christmas is a time for giving, a time for thinking of others, of finding happiness by reaching out to others. Here are true stories of people who reached out and made a difference—mostly in small, almost unnoticed ways. They show us that, instead of drowning in sweet words and generalities, or spreading bad news (as much of media seems to do), we can spread some love and joy around us, if we choose to.

1. Come for My Wedding

Years ago, while discussing with the managers of Pallavan Transport Company in Chennai on ways of helping drivers and conductors, I heard this touching story. Many of the conductors, a manager told me, were educated, but did this job for want of better opportunities. They feel people do not see them as human beings, but simply as someone selling them a ticket. In this connection, he told me that most of the 8000 drivers and conductors had gone to see a Tamil movie called Aval Oru Thodarkathai. Why? The reason was heart-warming. In it, a young woman comes to invite the driver and conductor of a particular bus for her wedding. They ask her why. They do not know her. She tells them, “You may not know me. But I know you. I have been taking this bus every day, and seeing both of you every day. So, I want you to come for my wedding.” The drivers and conductors felt: “Here is someone who thinks of us as human beings, not just as drivers and conductors.”

Whatever a person’s job or status, income or education, all are human beings like ourselves, with the same feelings and the same desire to be recognized and treated as human beings. Is this the way I treat people?

2. An Angel for Patients Left Alone

I wrote about him years ago in The New Leader. Mr Devassy, a poor man with a very limited resources, would cycle fifty kilometres every day to go three times a day to the  government hospital in Alleppey with food for those who did not have. Seeing what he was doing, others, especially those from his parish, started giving him food for the patients. He would care for patients who had no one with them, especially those from other states. He would take them to the right doctor, dress their wounds, help with their toilet, look for blood, and take them to his small house if they had nowhere to go after they were discharged. Among such patients was Perumal from Tamilnadu, paralyzed after a fall; Ranjit Kumar from Bihar whose wounds he would dress; Latif from Karnataka who had his leg amputated; 69-year-old Narayananan with head injuries and fractured legs whose relatives did not want him back; Navaneen, 68, abandoned by his sons.

Asked how got into this, Devassy replied, “I was once hospitalized. I noticed that an old man next to me had no one to look after him. I started with him. Later,  I thought: Why not help more people?” His outlook: “to see others’ bodies as our own body.”

May such GOOD people prod us, lethargic and often self-centred “followers of Christ” to move from a worldly Christmas of cards, cakes, paper stars and special meals to welcoming Jesus. Do we take Him in? How? How often?

3. A Top Surgeon’s Humanity

Dr T. J. Cherian MD was certainly a legend in his life time. I heard from other doctors that he was perhaps the most admired medical professional in Chennai—extremely competent, a wizard at diagnosis and very caring towards his patients. He could have minted money if he wanted. But that was not what he was after. One day, a Class IV railway employee from North India was brought for heart surgery to Railway Hospital, Perambur, Chennai. After the surgery, Dr Cherian asked him how he was. The man told him that he was alone and scared. He had no one with him, since he was from North India. Can you guess what this great doctor (who was then director of this famous hospital) did? After supper, he took a mat and slept near the patient!

I have heard many stories about this doctor’s unusual skills and competence. This story and others about his human side are part of what made him a legend.

4. “I want to be the first to help!”

A parish priest told me this story. He was working in a poor part of Tamilnadu, where most of the parishioners were landless Dalits. The church was old and small. A decision was made to build a new church. How would they find the funds for it? Most of the people were poor. Struggling for money, the priest had this touching experience. A poor woman selling groundnuts on the roadside came to him. She said, “Father, I heard that we are going to have a new church, and that you are looking for help. I want to be the first to help.” She gave him one hundred Rupees—a huge sum for her.

That brings me to the next story.

5. “What struck you most in India?”

I asked a young American called John Stasio who came to India some years ago, travelled around, did some voluntary work and went back, “John, what struck you most in India?” His answer was as unexpected as it was beautiful. He said, “The generosity of the poor. I had never seen such poverty before that. But I also saw how generous the poor are. They have so little in their hut; they are ready to share that with you. I had never seen such generosity before.”

6. “They need help. They have no money.”

A Sister Lawyer I know did so much to help a rape victim. The victim was poor, and the rapist was rich and well-connected. There is hardly any chance for a poor woman to win such a case and get justice. So, this Sister used her legal skills to help the woman get justice. (Name withheld for reasons of privacy.) There are a number of Sisters, Priests and other good people who are lawyers, and take up the cases of poor people who cannot afford to pay legal fees. In most countries, jails are crowded with poor people. The rich can use money and influence to stay out of prison, and win cases. The poor cannot.

7. A Child’s Savings for Flood Victims

Many of us will have read this story.

Anupriya, an eight-year-old girl from Villupuram in Tamilnadu, saw the plight of flood victims in Kerala. She had collected Rs 9000 over four years to buy a cycle. She donated the whole amount to help those affected by the flood.

As in Jesus’ words about the widow’s mite, a poor girl’s gift of 9000 will mean more to God than 9000 crores from a rich business or government.

8. Fasting Instead of Finding Fault

This touching story was told to me last week in Pune. A young Catholic woman told me how good her in-laws are. As an example, she said: On hearing people criticizing priests and religious, her father-in-law decided that it is better to pray for someone than to talk ill of them. So, now, he fasts one day a week, and offers it for priests and religious. Is this out attitude when we hear of someone’s failures? Do we do something about it or simply spread the bad news?

9. Their First Christmas as a Couple

Bernard and Angela (names changed) were a newly married couple. This is how they spent their first Christmas as a couple. They decided, instead of going out for a grand meal or buying presents for each other, to spend Christmas helping the Missionaries of Charity to serve meals to the poor. They prayed with them, helped the Sisters to serve the poor, and shared the meal the poor had.

Isn’t this a much more beautiful Christmas meal than an expensive dinner in a swanky place? Or exchanging beautifully wrapped gifts that people really do not need?

10. A Christmas Tree with Names of People

A parish priest I know put up a lovely Christmas tree near the Church. On that tree he hung (or stapled) names of poor families in the parish. He then invited the better off people in the parish to pick up a name from the tree, and invite that family to share a Christmas meal. A number of parishioners did.

11. “We Feel Honoured to be Here”

Sr Celine Vas, our associate editor, shared with me something beautiful she and her colleagues at St. Aloysius College in Mangalore did once. There were many drivers idling away near the college. Sr Celine suggested to the principal to invite them to the college and conduct a half-day programme for them. This was done—with a talk and items by the students. The principal presided, and gave away prizes to the drivers. As snacks were being served to them, one elderly drive went to the mike and said, “I was outside this college for forty years. I had no chance to get in. Today is a great day in my life. I feel these students and the Sister recognized us as human beings.” Another driver said, “Countless students and parents have travelled in my taxi, but I never felt I was part of this college. Today I feel great to sit here where so many students have sat and made a name. My poverty prevented me from getting an education, but today I feel I am part of this great institute. Thank you for treating us like your family.”

12. A Proud Father, a Great Son

A good lay Catholic, whom I have long admired for his integrity and compassion, told me of an experience that thrilled him. While travelling in a crowded train, his teenage son had packed his sleeping bag—a gift from someone overseas—carefully in its case so it would not get dirty. At night, when his father went to the toilet, he noticed that a young couple who had no berth, were lying on the floor on a sleeping bag. He recognized the sleeping bag as his son’s. His son had got up at night, and, without telling anyone, unpacked his brand new sleeping bag and told the couple sleeping on the bare floor, “You can use this.” The man told me, moved: “I feel so happy that my son has a character like this.”

• * *             *

There are many, many good people around us. There is much good being done. Unfortunately, evil is more sensational and gets more publicity. We can either simply repeat the scandalous stories we hear, or look around, see the good, learn from it, and tell others about it.

Jesus’ birth was not a huge public event noticed by any media. It was simply the birth of an ordinary woman’s child. But that birth changed history.

We too can do our part to make the world better if we spread a bit of goodness around us when we can. The opportunities are endless, the good examples are many, and our own possibilities are more than we think.

What are you doing with the gifts you have?

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Fr Joe Mannath SDB

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“Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.” (2 Cor 9:7)

This article looks at the practice of gift-giving on special occasions like Christmas, the motives behind our giving, and the best gifts we can give.

CRYSTAL

What does it mean to us when we hear that we are to be “cheerful givers?”  It seems there are many answers to that question, which all come down to the attitude behind the gift-giving. Are our gifts given with a sense of obligation, or so that we can be admired and considered generous, or out of a sincere desire to show our love and appreciation?

One aspect of giving which Kevin touched on lightly in last month’s article, is that it is putting gratitude into action through generous sharing. This can, of course, take many different forms. For example, back in 1990, our young marriage was going through a difficult patch and we attended a Worldwide Marriage Encounter retreat to get back on track. The retreat was so life-changing that we spent the next eleven years actively helping to be part of the organization’s presentation team, lead a local community of married couples and contribute financially to ensure that retreats would continue for others.  There was nothing that we would not do to show our gratitude to God and the ministry for the gift we had received. For us, as for many others, our gratitude led us to give of our time, talent and treasure. The attitude of gratitude can be a very profound impetus for giving.

Gratitude, of course, is not always the motivation. Unfortunately, there are times when we make obligatory purchases out of a sense of duty. Christmas gift-giving can sometimes fall into this category. The shops are filled ahead of time—especially in Western countries—encouraging the purchase of all types of options for lightening our wallets.  Every holiday partygoer is expected to bring a gift to the hosts. Every family member or friend attending a Christmas celebration receives a gift of some kind, whether or not they need or even want anything.  In the early years of our marriage, we would drive back to Kevin’s large immediate family with the trunk of our car bursting with gifts for each of his eight siblings, their spouses and their children.  No one who knew me at the time would say that my attitude toward the preparation it took to purchase and wrap the items would say, “Oh, isn’t she a cheerful giver?” I was stressed and most often just happy to find something that might possibly please the recipient. Over the years, gifts I have received from others have often been just as generic. Last year, frustrated with the obligatory aspect of Christmas gift-giving, I proposed a  “No gifts policy” which almost started a civil war between those family members who love giving gifts as a way to show their love for each other, and the other family members who were insisting that we all have too much stuff and let’s donate to a charity instead. It really brought out to me that for some people gifts are truly an important and meaningful way to express their love.  And I must admit that, on certain occasions, the gifts that I have received have been extremely touching and meaningful. I suppose the difference is that the person truly entered into the purest form of anticipating what I would enjoy and appreciate. Two examples pop to mind immediately: several years ago, my sister made a cookbook of all of our family’s favorite recipes beginning with our grandmother’s; the second was when my sister made me a bag to hold my sewing projects, made out of leftover material of outfits my mom had used to make our dresses when we were young. Both of these gifts are priceless and bring a smile to my face every time I use them.  The effort and the thoughtfulness are inherent in these examples. These gifts truly say “My sister loves me.”

At the opposite extreme is the person who gives a gift in order to be seen as generous and important. Unfortunately, this can be true whether the person is conscious of their motivations or not. This came to light last spring, at the wedding of the son of my dear friend Karen who had died a month earlier. Family and friends were still grieving and there was sadness over Karen’s absence in the festivities. Karen’s sister, who seems to frequently feel unappreciated, wanted to gift the young couple a framed picture of some local sports hero, and wanted to do so with a microphone and have it presented to them in front of all the wedding attendees. When the other family members prevented her from doing so, she was devastated and angry. It was sad to see how much she needed to be appreciated for her gift rather than focus on what was best for these newlyweds. I suppose the same could apply to a philanthropist who gives large sums of money to a hospital in order to have a wing of the building named after him, or to those who give only if it is possible to enjoy a tax benefit as a result. As generous as the monetary value of the gift might be, they are somehow tainted by the impurity of the motivation behind them.

Of course, not all gifts have a purchase price attached to them. There are times when our presence is the present. Whether it’s listening to a friend who is struggling with relationship issues, or babysitting so that a young mother can run errands without three children in tow, or sitting with a friend in the doctor’s office to help allay her fears, the gift of being present to another in their time of need is invaluable.  I remember fondly all the ‘gifts’ I received when I was undergoing cancer treatment. There were phone calls to cheer me, cards sent to encourage me and meals made to free me from the work of cooking. My beloved husband brought me the Eucharist on the days when my immune system was compromised, which was the greatest gift of all. As a result, all of memories of this time seemed to land on the blessings rather than the struggle of treatment.  It truly was adding God’s love to the actions of others and making them a divine gift.

KEVIN

As I read Crystal’s insights on gift-giving, it strikes me that growing in gift-giving can be a little bit like growing in holiness.  As a young boy I can remember wanting to give gifts that I liked without concern for whether the receiver would enjoy or need it. After going through periods of seeing gifts as an obligation when I had no money to buy them, I came to understand that giving might require sacrifice. Eventually  (perhaps after receiving the sixth or seventh coffee cup with pictures of our grandchildren printed on the outside) I have come to understand that the greatest gift-giving is that which is all about the recipient. What are his or her desires or needs? We don’t need to spend a lot of money if we know what is truly important to the ones we care about. And, finally, worth considering is that most meaningful gift which is not what might be given but in what we might have been withholding from a friend, family member or colleague. Reaching out to reconcile with someone who may have hurt us or slighted us and offering our desire to reestablish relationship can be a most powerful gift that costs us nothing other than a little swallowed pride.  May we always be on the lookout for ways we can share the gift of God’s love with family, friends and enemies alike.

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CRYSTAL AND KEVIN SULLIVAN

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I am writing this piece while directing a retreat at the Pedro Arrupe Institute, Raja, Goa. Ever since I arrived here, I saw people peering  at a black statue right in front of the chapel. The statue was of a man dressed apparently in traditional Japanese dress, who was praying in a squatting posture.

The Sisters who had come for the retreat asked me  whose statue it was, and I was very happy to tell them: “Pedro Arrupe!”

I am writing this column on him on his 111st birthday and the day he, as the Superior General of the Society of Jesus, founded the JRS (Jesuit Refugee Service) that works now in 52 countries, serving about -640,000 refugees from across the world.

Pedro Arrupe was born on 14 November 1907 in Bilbao in the Basque region of Spain. He studied medicine, butbefore he could complete his studies and become a doctor, he was called to become a Jesuit. He joined the Jesuits in 1927. Five years later, the Spanish government expelled all the Jesuits, and Arrupe had to complete his Jesuit formation in Belgium, Holland and the U.S. He was ordained a priest on 30 July 1936.

In 1938 he was sent to Japan. He hoped he would be allowed to serve in Japan till the end of his life. But the Second World War broke out. On 07 December 1941 the Japanese bombed Pearl Harbor. In Japan it was already 08 December, the feast day of the Immaculate Conception of the Blessed Virgin Mary. While Father Arrupe was celebrating the Eucharist, he was arrested by the Japanese Security forces on suspicion of espionage and placed in solitary confinement.

He was released after thirty-three days. He moved to Nagatsuka, outside Hiroshima, to resume his duties as the Master of Novices. On 06 August 1945, he heard the wailing sirens as an American B 29 bomber flew over Hiroshima. Very soon he heard a deafening explosion and felt the deadly impact of the atomic bomb. He was one of the eight Jesuits who were within the blast zone, but all of them miraculously survived.

Arrupe opened the Jesuit Novitiate and welcomed about 150 shocked, suffering victims and treated them using his medical training. He and his Jesuit companions managed to save all of them – except a boy.

In 1958 he was appointed the Provincial of the Japanese Jesuit province and seven years later he was elected the 28^th Superior General of the Jesuits. He had to guide the Jesuits through the momentous changes that Vatican II brought.

Eager to get the Jesuits committed to addressing the needs of the poor, he convened a General Congregation that defined the Jesuits’ mission as “service of the faith and the promotion of justice.”

As his heart was always with the poor,  he emphasized that we need to strive constantly to win justice for them. One of the most quoted statements of this modern day prophet was about the objective of Jesuit education. It must be to form ‘men and women for others,’ he said.

In 1981 he suffered a stroke. In a move that annoyed some Jesuits and saddened many, Pope John Paul II appointed an elderly Italian Jesuit to administer the Society. In 1983, Father Arrupe was asked to resign. A General Congregation was called to elect his successor. He was brought to the opening session in a wheelchair and his statement was read out. The delegates were moved to tears when they heard his words: “More than ever I find myself in the hands of God…It is indeed a profound spiritual experience to feel myself so totally in God’s hands.” Later he slipped into a coma from which he never recovered. In 1987, when I visited Rome, Fr Michael Amaladoss SJ, who was then a General Assistant, took me to the room where Father Arrupe lay unconscious. Fighting back tears, I bent down and touched his feet and sought his blessings. He died on 05 February 1991 at the age of 83.

As I was writing this column, I chanced to see a letter from the present Jesuit General, informing the Jesuits that the cause of Fr Pedro Arrupe’s beatification has begun and so, technically from now on he is a ‘Servant of God.’ A servant of God who fell in love with his Master. Revealing the secret of living a life of commitment, Arrupe said, “Fall in love (with God) and stay in love and it will decide everything.”

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M A Joe Antony SJ

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This article explains the challenges that 12A holders face at present from the income tax point of view. Administrators needs to keep these legal points in mind.

Until a few years ago the focus of the Assessing Officers of the Income Tax Department was on the 85% application of the annual income, but now the demands go much broader. Earlier, the officers would just check if the concerned Trust has fulfilled its obligation of applying 85% of its annual income on the objects of the Society and, if this requirement was met, then the assessment would go through.  But now the situation is totally different. Now the Assessing Officers check many details, which are spelt out below:

TAXED INCOMES

1. Capitation Fee or “Donation”:

It is the extra amount the institutions take for admission, besides the fees shown in the prospectus. Recently, the Income Tax Appellate Tribunal has ruled that, since the capitation fee or “donation” cannot be considered voluntary in nature, the same cannot be allowed exemption under sections 11 and 12 of the Income Tax Act.  It should be noted that only voluntary donations to registered charitable societies are exempt from income tax.  So the Assessing Officer takes the amount collected as capitation fee as income from other sources and taxes the same at the usual 30%.  Refer to the judgment of the Income Tax Appellate Tribunal, ITA Nos 1492 & 1493/Bang/2010 for AYs2006-07 & 2007-08 and ITA No. 675/Bang/2014 for Ay 2010-11.  In its judgment on May 2^nd, 2016, the Supreme Court of India has termed Capitation Fee as “Illegal.”

2. Anonymous Donations:

Any amount of voluntary donations to registered charitable societies are exempt from income tax in the hands of the receiver. However, sometimes there are anonymous donations too.  Sometimes we find credits in our bank accounts, whose source we do not know. The Income Tax Act has set an upper limit for such anonymous donations.  It cannot exceed 5% of the total annual income or Rs one lakh, whichever is higher.  As per the provisions of section 115BBC of the Income Tax Act, anonymous donations too shall be  taxed at 30%.  It is to be noted that this provision is not applicable to religious trusts.

3. Religious Expenses of a charitable society:

The benefits of a charitable society, by its very nature, are open to all, irrespective of class, creed, culture, sex or religion.  When a charitable trust spends its money for the function of a particular religion, it loses its charitable nature.  Secondly, religious expenses are not one of the approved expenses for a charitable society.  Hence, if a charitable society were to spend more than 5% of its total annual income for a religious purpose, then the same shall be disallowed as application of income.  Reference can be made to the judgment of the Hon’ble Rajasthan High Court on the Umaid Charitable Trust vs The Union of India (UoI) And Ors. on 2 May, 2008.

4. Business Income:

The next important thing to consider is the income a charitable society gets from its business-like activities.  Some of them, such as, canteen, bus service, bookstore, pharmacy, etc., may be incidental to attainment of the main objects of the charitable society.  They are there to support the main activities of the society.  The income tax department has no problems regarding such activities.  But the department has a great reservation when it comes to other business-like activities, though we may be using the entire income for the objects of the charitable society.   These income-generating activities are not related to the objects of the society.  They are there purely to generate income.  Activities such as farming, animal husbandry, dairy, poultry, handcrafts/ handicrafts, sale of religious articles and other media-related materials, sale of books, rental activities for commercial purposes (shopping complex, hoarding, playground, etc.) come under this type. The income tax laws are clear that only those activities mentioned under section 2(15) of the Income Tax Act are considered charitable in nature. The relevant paragraph of definition of Charitable purpose can be read as follows: “Charitable purpose includes relief of the poor, education, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility. Provided that the advancement of any other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity”.  Thus the amended income tax law under section 2(15) clearly says that, irrespective of the purpose for which the income is used, any commercial or business activity for a fee or charge or any other consideration cannot be considered as charitable and hence is taxable, if the income from such activities go beyond 20% of the total income of the society.  Thus, the earlier limit of Rs 25 lakhs from such business-like activities has been replaced by 20% of the total income.  Hence, societies running such activities are asked to maintain a separate books of accounts.

PURELY CHARITABLE ACTIVITIES

I foresee in the coming years only the so-called purely charitable activities may qualify for tax exemption.  We have to be prepared for it. This calls for a shift in the activities of our charitable societies, a shift from the well-established institutions to the more demanding needs at present, such as:

• Non-formal education in the tribal areas.
• Education and eradication of leprosy.
• Immunization against common diseases.
• Reconstructive surgery for leprosy and polio-affected children.
• Cataract surgery for the elderly.
• Farming: Activities to promote self-sufficiency in agriculture, growing vegetables and fruits, dairy milk, kitchen garden, etc.
• Hospice care for children and mothers affected by AIDS.
• Vocational training for disabled, disadvantaged, deprived and rural children.
• Non-formal education.
• Safe delivery kits and first aid kits in rural areas.
• Savings and credit scheme for the rural population.
• Reforestation by tree plantation and alternative crop seeds.
• Education of girls to reduce infant mortality rates.
• New Hope Charity Activities India has been involved in rural women’s rights and development.
• Eradication of poverty and exploitation through education
• Cataract surgery for the afflicted poor in the rural areas.
• Mentally and physically handicapped Children.
• Caring for the orphans and street children.
• Food, shelter and sponsorship for children living, working, begging and surviving on railway station platforms.
• Children of leprosy patients.
• HIV/AIDS hospice.
• Vocational training for the jobless.
• Old age homes for those who have nobody to care for them
• Working for the welfare of the sex workers
• Working for the welfare of the slum dwellers
• Education and vocational training for the slum children and rural children
• Working for the child labour and unorganized labour.
• Education for the deprived class of society.

Some of these activities may be incorporated in our existing institutional set up or freshly initiated so that they become truly charitable.

PROPOSALS:

Based on the legal requirements explained above, I want to make the following proposals:

1)     Bifurcate the Charitable and Religious Activities:  It may be better to start a religious trust, which is also tax-exempt, for purely religious activities.

2)     Bifurcate the Charitable and the Business Activities: It is advisable to delink the business activities from the charitable societies.  These business activities can be run by the AOPs (Association of Persons) and  income tax can be paid for such income.

3)     Bring all accounts of the institution, without any exception, into the accounts of the society and get the same audited.

4)     Keep the members of the society/trustees and donors, who have contributed Rs 50,000 and more to the charitable society away from taking direct benefits of the activities of the society.

5)     Avoid situations where certain expenses will be disallowed, such as, cash expenses of more than Rs 10,000, non-compliance of TDS deductions, etc.

6)     Take up only those activities which are in line with the objects of the society.

The time has perhaps come for us to review our activities and do the needful to safeguard the tax-exempt status of our societies and trusts.  It will also be an occasion for us to do real charitable activities worth the name.

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Fr Alex Gnanapragasam SJ