Yaha aapko batayenge wife ko pregnent karne ka tarika, aur Pregnant hone ke upay hindi me.
Aapko yah bhi pata chalega ki ladki pregnant kaise hoti hai? Aur garbhvati hone ke lakshan kya hai?
jaldi pregnant karne ka tarika kya hai? Pregnancy ke symptoms in hindi me batayenge.
Best Hindi tips to get pregnant fast – तुरंत और आसानी से गर्भवती होने के तरीके – प्रेग्नेंट होने के टिप्स
एक महिला के लिए बच्चे को जन्म देना काफी प्रसन्नता की बात होती है, और वह इस दिन की काफी प्रतीक्षा करती है।गर्भावस्था की स्थिति अचानक नहीं आती, इसमें गणना का काफी बड़ा हाथ होता है। गर्भवती होने के लिए आपका फर्टिलाइजेशन (fertilization) अच्छे से होना चाहिए। आपको अपने मासिक धर्म (periodic cycle) का आंकलन करके उसी हिसाब से चलना चाहिए। शारीरिक सम्बन्ध के फलस्वरूप गर्भवती होने से पहले इस बारे में अच्छे से सोच लें कि आप असल में एक बच्चे को जन्म देना चाहती हैं या नहीं। इनफर्टिलिटी (infertility) की समस्या से ग्रस्त लोगों को डॉक्टर से सलाह करनी चाहिए तथा गर्भवती होने के अन्य तरीके प्रयोग में लाने चाहिए। आजकल जीवनशैली में परिवर्तन की वजह से पुरुष और महिलाओं की फर्टिलिटी का स्तर काफी कम हो गया है। नीचे गर्भवती होने के कुछ तरीकों के बारे में बताया गया है।
ज्यादातर जोड़े जो असुरक्षित यौन संबंध प्रस्थापित करते हो उसमे महिला को प्रेगनेंट करने का तरीका, प्रेग्नेंट/गर्भवती होने की(to become pregnant) ज्यादा संभावना होती है| जिस जोड़े को प्रजनन की समस्या न हो वे प्रेग्नेंट होने के टिप्स,कुछ आसान तरीकों का पालन करके उसमे महिला गर्भवती हो सकती है|
प्रेग्नेंट/ गर्भवती होने के लिए कुछ सुझाव (Instructions for getting pregnant)
जोड़े को अपने आप को तनाव से मुक्त रखने की जरुरत है| तनावग्रस्त रहने से गर्भ रहने में मुश्किलें आ सकती हैं|
महिलाओं के लिए अण्डोत्सर्ग का समय जाननेवाले किट का उपयोग करके सही समय का पता लगाना चाहिए। अण्डोत्सर्ग से पूर्व २४-३६ घंटे मूत्र में एलएच की वृद्धि होती है और यह समय प्रेग्नेंट/गर्भवती बनने(to get pregnancy) के लिए लाभकारी होता है|
पुरुषों को ज्यादा व्यायाम नहीं करना चाहिए, गर्म पानी से टब बाथ नहीं लेना चाहिए और ज्यादा तंग कच्छे नहीं पेहेनने चाहिए|
प्रेग्नेंट/गर्भवती होने के बेहतरीन उपाय और प्राकृतिक तरीके (natural ways to get pregnant fast)
अगर लंबे समय बाद भी स्त्री को गर्भ न रहता हो तब वैद्यकीय सलाह की जरुरत पड़ती है| इसमें कुछ दवाइयां लेनी पड़ती हैं जो आपके प्रेग्नेंट/गर्भवती होने के अवसरों को बढ़ावा देती हैं|
निचे दिए गए कुछ प्राकृतिक तरीके मेहेंगे नहीं होते हैं| नियमित रूप से इनका पालन करने पर प्रेग्नेंट/गर्भवती रहने की संभावना बढती है|
यौन संबंध के समय जोड़े कि शारीरिक अवस्था ऐसी हो जिससे पुरुष महिला के साथ गहरा संबंध प्रस्थापित कर सके|
संबंध के बाद महिला को अपनी पीठ पर १५ मिनट तक लेटा हुआ रहना आवश्यक है जिससे पुरुष के शुक्राणु स्त्री के बीज तक पहुँच सके|
गर्भनिरोधक गोलियों का सेवन रोक देना चाहिए|
मासिक धर्म का योग्य समय देखकर शरीर संबंध का समय तय किया जा सकता है|
पुरुष और स्त्री को स्वस्थ जीवनशैली का पालन करना जरुरी है| ड्रग्स और शराब लेना बंद करें|
स्त्री के शरीर में शुक्राणु थोड़े दिनों तक रहते हैं| इसलिए अक्सर संबंध रखना गर्भ रहने में मदद करता है|
प्रेग्नेंट होने के आसान टिप्स और तरीके (Easiest Way to Get fast conceive tips in Hindi)
कुछ स्त्रियों में आसानी से गर्भ रहता है पर कुछ स्त्रियों के लिए यह बड़ा मुश्किल होता है| कुछ आसान तरीकों का पालन करके प्रेग्नेंट होने के टिप्स से ऐसी स्त्रियाँ प्रेग्नेंट/गर्भवती हो सकती हैं|
स्त्रियों के शरीर में बीज १२-२४ घंटे तक फलन के लिए उपलब्ध होते हैं जबकि शुक्राणु ३ से ५ दिनों तक जिंदा रह सकते हैं| इसलिए २८ दिनों के बाद आनेवाले मासिक धर्म में पहले ११ से २१ दिन तक संबंध रखने से उपयोग हो सकता है|
अक्सर संबंध रखना गर्भ रहने का आसान तरीका है| शरीर की ऐसी स्थिति जहाँ शुक्राणु आसानी से बीज तक पहुँच सके ऐसी स्थिति होना मदद करता है|
जोड़े को तनाव मुक्त होना बहुत जरुरी होता है|
अगर ऊपर दिए गए किसी भी सुझाव से प्रेग्नेंट नहीं होती तो डॉक्टर की सलाह लें|
वज़न घटाना (Losing weight)
कई बार वज़न ज़्यादा होने की वजह से महिलाओं को गर्भधारण करने में दिक्कतें पेश आती हैं। उन्हें बच्चे को जन्म देने में काफी परेशानी होती है, क्योंकि इस प्रक्रिया में उनके शरीर में जमा वसा एक बाधा बन जाती है। अतः एक बच्चे को जन्म देने के लिए पुरुष और महिला दोनों का ही स्वस्थ रहना काफी ज़रूरी है। अत्याधिक वज़न वाली महिलाओं को इनफर्टिलिटी की समस्या होने की संभावना काफी ज़्यादा होती है। अतः गर्भधारण का प्रयास करने से पहले महिलाओं को 2 से 3 महीने तक व्यायाम करके अपना वज़न कम करने का प्रयास करना चाहिए।
केमिकल्स से दूर रहें (Away from chemicals)
कारखानों तथा प्रयोगशालाओं में काम करने वाली महिलाएं रोज़ाना कठोर केमिकल्स के संपर्क में आती हैं। छपाई के कारखानों तथा फसलों के लिए कीटनाशक बनाने वाले उद्योगों में काम करने वालों को भी इनफर्टिलिटी की समस्या घेर सकती है। एक बार अगर आपने गर्भधारण का फैसला ले लिया है तो कृपया केमिकल्स से दूर रहें। अगर संभव हो तो अपना पेश बदल लें या फिर गर्भावस्था के समय से पहले और बाद के लिए छुट्टी ले लें। इससे आपके फर्टिलिटी तथा बच्चा दोनों ही सुरक्षित रहेंगे।
तनाव दूर करें (Avoiding stress)
आजकल ज़्यादातर लोग तनाव के शिकार हैं, और शायद यही वजह गर्भावस्था के स्तर के घटने की भी है। आजकल सभी लोगों को सारा दिन काम का बोझ तथा तनाव झेलना पड़ता है। दिमाग में पड़ने वाले प्रभाव के अलावा यह शरीर में उत्पादित होने वाले हॉर्मोन्स (hormones) में भी समस्या उत्पन्न करता है। अतः तनाव से दूर रहें तथा गर्भधारण का फैसला लेने से पहले हमेशा खुश रहने का प्रयास करें। आपको अपने बच्चे के बारे में सोचते हुए अपना तनाव कम करना चाहिए। चिंता की वजह को दूर करने की कोशिश करें।
सेक्स की प्रक्रिया को दोहराएं (Having repeated sex)
सम्भोग दुनिया में बच्चे को लाने का एक अनोखा और आनंददायक तरीका है। प्रेगनेंट करने का तरीका में कुछ लोग काम के दबाव तथा अन्य जुड़े कारणों से पर्याप्त मात्रा में सेक्स की क्रिया को अंजाम नहीं दे पाते।पर अगर आप बच्चा चाहती हैं और एक बार सेक्स से कोई फायदा ना हो तो उर्वर दिनों (fertilizing days) को ध्यान में रखते हुए सेक्स की क्रिया को बार बार दोहराना काफी महत्वपूर्ण साबित होगा। महिलाओं का मासिक धर्म (menstrual cycle) 28 से 30 दिनों का होता है, जिसमें से 14 वें दिन वे सबसे ज़्यादा उर्वर अवस्था में रहती हैं। आपको इस बात की भी जानकारी होनी चाहिए कि अंडाणु (ovum) का जीवन 24 से 36 घंटों तक का ही रहता है। अतः आपको सम्भोग की क्रिया के लिए इस दिन के आसपास के समय का ही चुनाव करना चाहिए। इस समय सेक्स में लिप्त होने से गर्भधारण की संभावनाएं काफी बढ़ जाती हैं। आपको सम्भोग के बाद दवाई की दुकानों पर उपलब्ध यूरिन टेस्ट किट (urine test kit) से गर्भावस्था की जांच करनी चाहिए।
संतुलित खानपान (Balanced diet)
जब आपको गर्भधारण की इच्छा हो, उस समय आपको अपने खानपान की तरफ भी काफी ध्यान देना चाहिए। संतुलित आहार करें जिसमें पर्याप्त मात्रा में प्रोटीन, मिनरल और अन्य पोषक पदार्थ हों (protein, minerals and other nutrients), जिससे कि गर्भधारण की प्रक्रिया में तेज़ी आ जाए। हमेशा पोषक भोजन करने की कोशिश करें, जिससे बिना किसी समस्या के आसानी से बच्चे को जन्म दिया जा सके। आप अपने खानपान में अन्य पूरक आहार (supplements) तथा माइक्रोन्यूट्रिएंट्स (micronutrients) भी शामिल कर सकती हैं।
किसी भी महिला के लिए मां बनना जीवन का सबसे खूबसूरत अनुभव होता है. इसके एहसास भर से न केवल वह महिला बल्कि उससे जुड़े बाकी सभी लोग भी रोमांचित हो उठते हैं. एक बच्चे के आ जाने से पूरे घर का माहौल हमेशा के लिए बदल जाता है. हालांकि गर्भवती होना और एक स्वस्थ बच्चे को जन्म देना संभवत: इस दुनिया की सबसे मुश्किल बात है. गर्भवती होने के लिए सही समय पर संबंध बनाना बहुत जरूरी है. साथ ही कई दूसरी अहम बातों को भी ध्यान में रखना जरूरी है.
ओव्यूलेशन की सही जानकारी
यह पीरियड्स से जुड़ा होता है. इस दौरान संबंध बनाने से गर्भधारण करने की संभावना सबसे अधिक होती है. पीरियड्स के सात दिन बाद ओव्यूलेशन साइकिल शुरू होती है और पीरियड्स के सात दिन पहले तक रहती है. इस समय को फर्टाइल स्टेज भी कहा जाता है.
सही उम्र में कर लें फैमिली प्लानिंग
पहले लोगों की शादियां सही उम्र में हो जाया करती थीं लेकिन अब समय बदल चुका है. शादियां अधिक उम्र में होती हैं और उसके बाद पति-पत्नी फैमिली प्लान करने में भी कम से कम दो साल का वक्त लेते हैं. गर्भ धारण करने के लिए 22 से 28 की उम्र बेस्ट होती है. इसका प्रमुख कारण यह है कि इस उम्र में महिला शारीरिक और मानसिक दोनों तौर पर तैयार होती है.
ऑर्गज्म का ख्याल रखना भी है जरूरी
गर्भवती होने के लिए ऑर्गज्म भी बहुत जरूरी कारक है. संबंधों के दौरान अगर महिला ऑर्गज्म को प्राप्त कर लेती है तो गर्भधारण की संभावना बहुत बढ़ जाती है. इसके अलावा अगर आप गर्भवती होना चाह रही हैं तो सबसे पहले अपनी पूरी जांच कराएं. खासतौर पर पॉलिसिस्टिक ओवेरियन सिस्ट को लेकर चेकअप कराएं.
अगर आप प्रेग्नेंट हैं और कॉफी की शौकीन हैं तो कुछ समय के लिए अपने इस शौक से दूरी बना लीजिए. जी हां, कॉफी से दूरी बनाकर आप अपने होने वाले बच्चे की सेहत को दुरुस्त रख सकती हैं. एक रिसर्च में पता चला है कि जो महिलाएं प्रेग्नेंसी के दौरान सिर्फ 2 कप कॉफी भी पीती हैं, उनके होने वाले बच्चे को ल्यूकेमिया होने का खतरा ज्यादा होता है.रिसर्च में पता चला है कि कॉफी पीने वाली महिलाओं के बच्चों को बचपन में ही ल्यूकेमिया का खतरा 60 फीसदी तक ज्यादा होता है. जानकारों का कहना है कि सरकार को इस संबंध में चेतावनी जारी कर देनी चाहिए. सरकार को ठीक उसी तरह प्रेग्नेंसी के दौरान कॉफी नहीं पीने के लिए चेतावनी जारी करनी चाहिए, जिस तरह से शराब और स्मोकिंग के लिए की जाती है.
उनका मानना है कि कैफीन मां के गर्भ में पल रहे भ्रूण की कोशिकाओं में डीएनए को बदल सकता है और इससे भ्रूण में ट्यूमर के पनपने का खतरा बढ़ सकता है. शोधकर्ताओं ने 20 से भी ज्यादा मौजूदा अध्ययनों को देखा और पाया कि जो महिलाएं प्रेग्नेंसी के दौरान कॉफी पीती हैं उनके बच्चों में ल्यूकेमिया का खतरा 20 फीसदी ज्यादा होता है. यही नहीं उन्हें ये भी पता चला कि जो महिलाएं दो कप से ज्यादा कॉफी पीती हैं उनके बच्चों के लिए खतरा 60 फीसदी बढ़ जाता है.
प्रसूति एवं स्त्री रोग से संबंधित अमेरिकी जर्नल में प्रकाशित एक अध्ययन के अनुसार प्रेग्नेंसी के दौरान 4 या उससे ज्यादा कप कॉफी पीने वाली महिलाओं के बच्चों में ल्यूकेमिया का खतरा 72 फीसदी ज्यादा होता है. गौरतलब है कि यूके में हर साल 500 से भी ज्यादा बच्चों का ल्यूकेमिया का इलाज होता है और यह बच्चों में पाया जाने वाला सबसे आम कैंसर है. अच्छी बात ये है कि इसका पता जल्दी चल जाता है और कीमोथैरिपी से इसका इलाज हो जाता है, इसमें सफलता की दर भी 80 फीसदी है.
क्या आप मां बनने वाली हैं? अगर हां तो इस खुशी के मौके पर आपको दिवाली में बहुत सतर्क रहने की जरूरत है. पटाखों से निकलने वाला धुआं, धमाके की आवाज और केमिकल गर्भवती महिलाओं के लिए हानिकारक होते हैं. साथ ही ये भ्रूण को भी नुकसान पहुंचाते हैं.नर्चर आईवीफ सेंटर की स्त्रीरोग विशेषज्ञ डॉ. अर्चना धवन बजाज कहती हैं कि प्रेग्नेंसी के दौरान प्रदूषण गर्भ में पल रहे बच्चे के लिए समस्या उत्पन्न कर सकता है. केमिकल्स के सीधे संपर्क में आने से गर्भ में पल रहे बच्चे और मां दोनों को खतरा हो सकता है. उन्होंने कहा कि जिन्हें सांस की समस्या हो, उन्हें हर हाल में प्रदूषण से दूर रहना चाहिए. खासकर अगर किसी महिला को अस्थमा की समस्या है तो उन्हें हर वक्त अपने साथ इनहेलर रखना चाहिए. एलर्जी के खतरे को कम करने के लिए जब तक संभव हो सजावट की फूल-मालाएं आदि को घर से बाहर ही रखें. साथ ही उन्हें घर के भीतर लाने से पहले पानी से अच्छी तरह से छिड़काव करें. ऐसा करने से उन फूलों पर लगी धूल और पराग खत्म हो जाएगी और एलर्जी से भी बचाव होगा.
डॉ. अर्चना के अनुसार, प्रदूषण पेट में पल रहे मासूम के बहुत नुकसानदेह है. मां जो कार्बन मोनोक्साइड सांस के जरिए लेंगी, वह हानिकारक गैस भ्रूण के प्लेसेंटा से हो कर गुजरे तो गर्भ में पल रहे बच्चे को पर्याप्त आक्सीजन नहीं मिल पाता. यह भ्रूण के विकास में रुकावट का कारण भी बन सकता है. उन्होंने कहा कि अक्सर महिलाएं त्योहार की तैयारियों में व्यस्त होकर भोजन के प्रति लापरवाही कर जाती हैं. उन्हें थोड़ी-थोड़ी मात्रा में 1 से 2 घंटे के अंतराल पर पौष्टिक भोजन लेते रहना चाहिए और संभव हो तो हर घंटे में पानी पीते रहना चाहिए. ऐसा करने से चक्कर आने की समस्या, बेहोशी और सुस्ती से आप खुद को बचा सकती हैं.
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जानिये 7 ऐसी जगह जहां आपको मिलेगी अपने सपनों की रानी
किसी डेटिंग सर्विस या फिर फेसबुक पर आप लड़कियों से मिल सकते हो पर क्या गारंटी है की वो एक अच्छी लड़की है। आप एक अच्छे लड़के हैं और आप एक अच्छी लड़की चाहते हैं तो कहाँ पर आपको आपके लिए अच्छी लड़की मिलेगी? जहाँ पर आपकी होने वाली दुल्हन सबसे ज्यादा आराम से होगी, खुश होगी और अपने जैसे लोगो के साथ होगी। तो सोचिये की आप को कौन सी जगह पसंद है वहां जाना शुरू कर दीजिये और बस कुछ दिनों की बात है कोई न कोई आपके दिल को सुकून देने वाला मिल ही जायेगा।
मछली पकड़नी है तो वहां जाना होगा जहाँ मछली है, तो वो कौन सी जगह है जहाँ आपको मछिलयाँ मिल जाये, जहाँ पर वो अच्छी लड़की है।
ये मेरे हिसाब से बहुत अच्छी जगह होती है लड़कियों से मिलने के लिए और दिन के समय तो ये जगह उत्तम है। कॉफ़ी पर किसी से भी घंटो बात कर सकते है, आप को यहाँ लड़कियाँ पढ़ते हुए, कॉफ़ी पीते हुए, दोस्तों से मिलते हुए मिल जाएगी। यहाँ पर बातचीत शुरू करना बहुत आसान है, आप किसी किताब के बारे में पूछ सकते है की वो कैसी है और आप भी पड़ने के लिए सोच रहे है। इसी तरह की छोटी सी बाते कोई भी लड़की बुरा नहीं मानेगी।
एक और अच्छा तरीका है की आप बोले की मेरे लैपटॉप या बैग को देख ले जब तक मैं कॉफ़ी लेकर आता हूँ। जब वापस आये तो तो उसे थैंक यू कहे और अपना परिचय दे और काम में लग जाये। अगर वो आपको पसंद करगी तो थोड़ी सी देर में वो फिर से आप से बात करेगी, अगर वो ऐसा नहीं करती है तो कोई और आ जाएगी। आपको बहुत से मौके मिलेंगे, बातचीत बढ़ाने के लिए।
लोकल बस स्टॉप, ट्रैन या मेट्रो
अगर आप किसी वर्किंग या कॉलेज लड़की की तलाश में है तो आप अपने लोकल बस स्टॉप, ट्रैन या मेट्रो स्टेशन पर जा सकते है। क्युकिँ किसी भी लड़की को अपने ऑफिस या कॉलेज जाने के लिए कोई न कोई ट्रांसपोर्ट यूज़ करना ही होता है। ऐसे बहुत से एक्साम्प्ले है जहां बस, ट्रैन, मेट्रो में लव स्टोरी स्टार्ट हुई है। आप बस ये देखिये की आपको कौन पसंद है फिर उसे आप हाय या बाय के इशारे से अपनी बात शुरू कर दीजिये 3-4 बार ऐसा करने के बाद अगर आपको रिप्लाई मिलता है तो आप अपनी बात शुरू कर सकते हैं
जी हाँ क्लास, आपको याद है की आपकी क्लास में कितनी लड़कियाँ थी, कॉलेज तो लड़कियों से भरा हुआ था, तो किसी भी उम्र में क्लास क्यों नहीं। लड़कियों को रोचक लड़के पसंद आते हैं, और सबसे अच्छी बात है की आप कुछ नया सीखे और नए लोगो से मिले। अगर आप किसी अच्छी लड़की से मिलना चाहते है तो तो क्लास एक बहुत अच्छी जगह है।
अब ये आपको सोचना है की कौन सी क्लास करनी है, अगर आप यूनिवर्सिटी या कॉलेज में जाते है तो किसी भी क्लास में एडमिशन ले सकते है और वो एक लम्बा कोर्स हो सकता है। कुछ अलग सोचे तो आप नयी भाषा सीख सकते है जैसे की स्पेनिश या संस्कृत, कुकिंग क्लासेज भी होती है, या फिर सॉफ्टवेयर, या फिर आर्ट और पेंटिंग, आप अपने आराम से निकलना पड़ेगा और कुछ नया करना पड़ेगा। अब आप किसी क्लास के बाद किसी के साथ कॉफ़ी पीने जा सकते है, ये बहुत आसान हो जाता है, किसी को भी कहे की क्या मुझे किसी विषय के बारे में कुछ सीखा सकते है और आपका काम बन गया।
योग और ध्यान
आप योग का कोई शिविर में भाग ले सकते है, जब आप एक नए लड़के होते है तो आप के बहुत सी बाते होती है पूछें के लिए और आप को इसके लिए किसी जान पहचान की जरूरत नहीं है, आप किसी के पास भी जाये और पूछ ले। योग से आपका शरीर और मस्तिष्क भी स्वस्थ रहेगा और आप अन्य कामो में भी ध्यान लगा सकते है।
शॉपिंग मॉल में
आपने सोचा नहीं होगा पर शॉपिंग मॉल के बहुत बढ़िया जगह होती है लड़कियों से मिलने के लिए। पर कभी भी उन लड़कियों से फ़्लर्ट नहीं करे जो वहां काम करती है, वो रोज़ ही हज़ारो लड़को से मिलती है जो उनसे फ़्लर्ट करने के कोशिश करते है, और वो इन बातो से थक गयी होती है। पर लड़कियाँ वहां घूमने आती है, शॉपिंग करने आती है आप उनसे बात करने की कोशिश करे। जैसे की आपको अपनी बहिन के राखी में कुछ देना है तो ये अच्छा मौका है की वहां आप किसी से पूछ ले की लड़कियों को क्या अच्छा लगेगा और आपको समझ में नहीं आ रहा है। अगर वो आपकी शॉपिंग में मदद कर रही है तो बहुत अच्छा है, आप उसको कुछ खाने के लिए पूछ सकते है और कॉफ़ी के लिए भी। इस तरह आप उनके साथ बैठ कर कॉफ़ी भी पी सकते है और उसका फ़ोन नंबर भी मांग सकते हैं।
पार्क या आपकी कॉलोनी
अगर आपके पास कोई पालतू जानवर है तो बहुत अच्छा है, क्योकि जहाँ कोई छोटा सा पालतू जानवर होता है तो सब लोग उसे खेलने और मिलने आ जाते है। छोटे बच्चे खासकर उसके साथ खेलना चाहते है, धीरे धीरे आप सबको जानने लगते है।
लड़कियों को जानवरो से बड़ा प्यार होता है और ये बातचीत शुरू करना करने का सबसे अच्छा मौका होता है।
अगर आपके पास कोई पालतू जानवर नहीं है तो पार्क में घूमने जाये, वहां पर आपको कई लोग मिलेंगे, मगर वहां आपको रोज़ जाना पड़ेगा क्योकि तभी आप किसी से बात करने का मौका देख सकते है। जैसे की अगर कोई लड़की वहां पर रोज़ दौड़ती है तो आप कुछ दिनों उसकी तरह देख कर मुस्कुराये और एक दिन उसे कोई चैलेंज दे की जैसे देखते है कौन पहले 10 चक्कर पार्क के लगता है। अगर वो नहीं मांगेगी तो कोई बात नहीं, आपकी जान पहचान तो हो गयी। आप आप कभी भी शाम को मिलने के लिए बुला सकते है।
बुकस्टोर (किताब की दुकान)
मुझे किताबे पसंद है और मुझे बुकस्टोर बहुत पसंद आते है, वहां पर किताबो को देखना और पड़ना एक अच्छा अनुभव होता है। जब आप किसी किताब की दुकान में होते है तो आप किसी से भी नयी किताब के बारे में पूछ सकते है। लड़कियाँ आप से बात करने में नहीं डरेगी और अपनी बात उनसे कर सकते है। आप किसी को जैसे कह सकते है की आप वो किताब पढ़ कर बताये की कैसी है और इस तरह आपका उसका फ़ोन नंबर आप मांग सकते है। यहाँ पर इंटेलीजेंट लड़कियाँ को मिलने के बहुत मौके है, तो इन मौको का फायदा आप नयी लड़कियों से मिलने किए लिए उठा सकते है।
IDFC Bank on Thursday said it is partnering with Uphold, a cloud-based financial platform, for easy inward remittances to India, subject to approval from the RBI.
The partnership will enable Uphold users in the the US and UK, to send money or make payments instantly to anyone in India, redeemable directly through any Indian bank. How it works? Uphold members can create a secure one-time use code to email or text to anyone in India. The receipt can then instantly redeem the full value by entering the secure code through IDFC Bank’s website and the funds will be transferable into any bank account in India.
“We believe the benefits of today’s digital money ecosystem should be available to everyone, across geographies and customer segments,” said Dr. Rajiv Lall, founder and CEO, IDFC Bank, which started operations last October with 48 operational branches.
“Receiving more than $72 billion in 2015, India is the largest remittance country. We are addressing common challenges that stem from a mobile-first population dispersed around the countryside that have had to rely on high-fee brick and mortar wire services far too long,” said Anthony Watson, president and CEO, Uphold.
IDFC Bank has partnered with global financial platform Uphold for inward remittances into the country. Starting with the UK and US, Uphold’s users will be able to send money or make payments to anybody in the country, which will be redeemable in any Indian bank, IDFC Bank said in a statement today. The partnership is yet to receive RBI nod, it added. The private lender, which started operations in October last, currently has 48 branches.
For Kunal Shah, cofounder of online mobile recharge platform Freecharge, trust and openness are the foundation stones of his leadership style. Shah, the man who struck one of the biggest deals in consumer Internet space in India when Snapdeal acquired his company for an estimated $400 million, believes that in a startup, empowerment is not a word but happens by default. “Trust to the point that scares you… and hire people smarter than you,” said the 32-year-old, who did philosophy in college and then dropped out of his management course. “Leading in a startups is about extraordinary demonstration of trust,” Shah said.
“Result is the only thing I am worried about. How they do it is up to them,” said Jaydeep Barman, cofounder and chief executive of Faasos. Entrepreneurs do not want a boss to tell them what to do, and they should try to build the same culture within their own companies, he suggested.
According to Barman, his style his not always casual or lighthearted, but he does not challenge every decision. “I don’t dictate. We believe in joint problem solving … anyone can call me up without being afraid at any point of time,” he added. Azhar Iqubal, cofounder of Inshorts, leads his team by being a friend.
“Yet, I clearly define the professional expectations and desired outcomes,” said Iqubal. The company, which was started by three IIT alumni, has shown exponential growth in the last one year. The average age of its team of 60 is 24. “The biggest responsibility of a leader is putting the right people on the right job and empowering them with the ability to make independent decisions … Each manager in our organisation is an entrepreneur in his or her own way because everyone is constantly focused towards making things better and quicker.”
Leadership experts say leading in startups and leading in large established organisations are two different ballgames. In startups, everyone has high energy and high level of excitement, so motivation isn’t a problem. “In a startup, it is easy to connect and get across a message,” said Vikram Bhalla, managing director at Boston Consulting Group India. However, the challenge for startups is that everything is fluid and hence everyone, including the leadership, needs to be flexible.
Also, the level of uncertainty of a startup is different from that of an established organisation. “In a startup, people pour in with ideas and we test out most ideas. Whereas in a large organization, you plan for a year and execute. Here on a daily basis you run experiments. For us things change every day,” said Barman of Faasos.
BCG’s Bhalla, an expert on leadership, said the key leadership tenets of a startup entrepreneur is passion for an idea as well as ability to execute and, most importantly, building a team. Leadership experts say that millennials look for open communication, flexibility, and empowerment.
“At UrbanClap, we openly talk about what is working well, what is not working well, gaps in our business model or understanding, my own shortcomings as a leader, etc. I openly talk about these things with everyone in my team,” said cofounder Abhiraj Bhal. “It helps build trust.”
For Suchi Mukherjee, CEO of LimeRoad, finding a great bunch of people, setting them a clear goal and managing the culture is the essence of leadership. “I encourage radical candor among my team which ensures everyone is completely transparent with each other in an extremely professional way,” said Mukherjee.
Finding the right talent is the key, she said. “Experience, for me, is secondary. It is more important to look for the growth potential of an individual. Then, there is continuous multi-tasking. There are no clearly defined roles for every member of the team,” she said. “Every individual has to have a fighter gene to succeed. You have to be really passionate about what you are doing. And always be prepared for failures and learn to live with bad days.”
Unstamped flat agreement no bar for redevelopment benefits
Non-payment of stamp duty on flat purchase document and non-registration thereof cannot in any manner affect your entitlement to a new unit under a redevelopment project. A residential property was purchased in Mumbai in 1985. The sale deed is on a Rs5 stamp paper. Does that mean stamp duty is already paid on that property or stamp duty is not yet paid? In case the flat is not registered, is it mandatory to register the flat purchased from the builder in 1985? The co-op society might go into re-development. If the property is not registered what will be the legal consequences? Can that property be re-sold without registration? —Akbarali Beddingwala
You have stated that property was purchased in 1985 but you have not stated the date of purchase.
With effect from December 10, 1985, where in case of an agreement to sell an immovable property, the possession thereof is transferred or agreed to be transferred to the purchaser, before the execution or at the time of execution or after the execution of such agreement, then such an agreement to sell is deemed as conveyance and stamp duty thereon is leviable accordingly.
Before the said date, agreement to sell was not considered as deemed conveyance and therefore such agreement was liable to stamp duty as applicable to a normal agreement, which was Rs5 at that time.
Vested views have been expressed time and again that even such agreements were liable to stamp duty on market value at that time and therefore now need to be cured by payment of deficient stamp duty with other consequential payments.
However, non-payment of stamp duty on such an agreement cannot invite any consequences and therefore there is no infirmity in such agreement. You have used the term “sale deed” in your query.
A sale deed is a conveyance and therefore before December 10, 1985 also, it required stamp duty on conveyance of immovable property.
Whether you purchased flat before or after 1985, title in an immovable property cannot be transferred without registration of the document transferring the title. However, in case of a unit in a co-operative housing society, if the flat has already been transferred in your name, then you have a good title despite non-registration of the document of purchase.
Society cannot insist for registration of your document of purchase. Non-registration does not invite any penal provisions.
Non-payment of stamp duty on flat purchase document and non-registration thereof cannot in any manner affect your entitlement to a new unit and other benefits under a redevelopment project.
There is no bar on sale of a flat in the above circumstances. However, if your document of purchase was liable to stamp duty, the buyer would definitely consider such defect while buying your flat and may obtain suitable writing and indemnity from you or may require you to remove the defect by paying stamp duty with interest.
Builders are facing a dilemma over 1% VAT
Whether sale of under construction flat is a sale of immovable property or is a works contract is a bone of contention between the builders and revenue authorities for indirect taxation including value added tax (“vat”). Since around the year 2005 Central and State governments have been tempted to take a view that when a builder sells an under construction unit, then in respect of such sale the builder thereafter becomes a works contactor.
Conceptually and commercially, the analogy is not logical at all as such transaction is of sale of immovable property and not that of works contract. On such and other reasons like constitutionally, sale of immovable property does not come within the taxing purview of the State governments, in a writ petition by the MCHI, a stay has been granted by the Bombay High Court granting relief to its members from payment of vat subject to some procedural compliances. In view of pending writ petition, applicability of vat to such transactions is yet to be decided.
In the meantime, in the recent State budget, Maharashtra Government has attempted to lure builders by providing a composition scheme to tax them at 1% of the value of the unit in respect of sales of under construction units along with land or interest underlying the land. In pursuance of such enactment, a notification dated 09 07 2010 has also been issued. Value of the unit for this purpose would mean sale price as stated in the agreement for sale or stamp duty valuation whichever is higher. Agreements registered on or after 01 04 2010 are eligible for the Scheme.
In this background, it is for a particular builder to decide whether to opt for this 1% scheme and pay vat accordingly in respect of agreements registered on or after 01 04 2010. For the earlier transactions, earlier provisions including the earlier composition scheme of 5% would apply. Logically, by accepting 1% taxation, the builder would have to accept the proposition in law that he is a works contractor in respect of such transactions. Although the State Government has offered to charge only at 1% tax but it is not necessary that the same incentive rate would continue in future also. Many controversial taxes have made their easy entry with lesser rates initially followed by increased rates.
However, as a flat purchaser, if a builder decides to pay tax, even in protest then certainly he will be entitled to recover the same from you unless otherwise agreed in your contract. As a flat purchaser you are not entitled to contend that since vat is not applicable on sale of under construction flats therefore you will not pay the same.
Rules for removal of chairman from committee
Our society has elected managing committee of members in August 2010. Now, due to disputes and other problems, five committee members want to remove the chairman
Our society has elected managing committee of members in August 2010. Now, due to disputes and other problems, five committee members want to remove the chairman. They are also demanding re-election of the entire committee or they will resign and reduce committee to minority. Will our committee be valid then? Tenure of our committee is 5 years which is found to be quite long.
In the context of your query, chairman, secretary or treasurer can be removed by a no-confidence motion in a special meeting of the committee called and presided by the Registrar or under delegated authority by an assistant registrar or an officer above his rank.
The notice for such meeting will have to be given by one-third members of the committee and motion of no confidence is to be passed by three-fourth members present at such meeting. Attendance at such meeting will have to be two-third of the committee members.
If 5 out of 9 members of the committee resign, the strength of the committee would reduce to minority and apparently, functioning of the committee becomes questionable. However, the apprehensions about the validity of the committee are ill conceived. It is true that to transact business at a committee meeting, members present should form quorum agenda. However, such requirement of quorum would not be applicable for the purposes of filling in vacancies caused by death, resignation, disqualification or removal of committee members. Period of office of a co-opted member, would be
co-terminus with tenure of the committee, which in your case is 5 years from the date of election. Tenure of the committee can be reduced by an amendment to the byelaws.
Redevelopment panel can be formed within a society
As redevelopment, being a subject to be taken with utmost precaution and involves the ability to understand complex legal, taxation and construction aspects, the managing committee or the general body of the society can take a decision to form a redevelopment committee. In the process of redevelopment of our property, can we form a separate redevelopment committee and how it can function in a co-operative housing society along with the managing committee?
As redevelopment, being a subject to be taken with utmost precaution and involves the ability to understand complex legal, taxation and construction aspects, the managing committee or the general body of the society can take a decision to form a redevelopment committee. The powers and functions of the committee can be decided by a concerned resolution of the managing committee or general body as the case may be.
But in any case, formation of such a committee will have to be authorised by the general body. The minutes of the meetings of the redevelopment committee should be separately recorded. The committee will report to the general body or the managing committee depending on by whom it has been formed.
Our society has sizeable amounts invested as sinking fund and other funds. Is it possible to collect proportionate amounts from the new flat purchasers in the redevelopment scheme? Whether a flat of an existing member sold after redevelopment would attract short-term or long-term capital gains?
It is possible to stipulate in the redevelopment agreement for collection of proportionate contribution from the incoming members. However, to ensure such collection, the documentation will have to provide strict terms and conditions detailing consequences for defaults to ensure that the funds reach the society. Not admitting the flat purchasers as members of the society may not be a workable solution. A reconstructed flat (after redevelopment) would attract long term capital gains if the earlier flat was acquired before 36 months of the date of sale.
Under the model bye laws, the member who has purchased a car parking space from the builder can sell the same. How to implement this bye law?
The model bye laws are only in the form of suggestions. Even when the bye laws are adopted by the society, the same are not tenable in law if they run contrary to the provisions of the prevailing laws. The position of law with reference to Maharashtra Ownership Flats Act, 1963, is settled by various court decisions that a car parking space including a stilt parking space cannot be sold by a builder or a promoter. In view of such a legal position, the bye-laws providing for sale of car parking spaces are void in law.
Society is not a beneficial party in sale/ transfer of flats and membership rights
Contribution from members received by the society towards cost of land and building(s) and other amenities will be covered by the concept of mutuality and therefore, will not be an income in the hands of the society.
We have taken a plot of land on lease in the name of the society. Now we are constructing flats and shops. There are investors also, who transferred their investments for profit. Flats are of different sizes and members would pay extra amounts for different kinds of amenities and car parking facilities. Our turnover is a few crores of rupees. Can we make profits? How would these activities attract tax?
Contribution from members received by the society towards cost of land and building(s) and other amenities will be covered by the concept of mutuality and therefore, will not be an income in the hands of the society.
Even though profit is made by the society, tax would not be attracted because of the application of concept of mutuality. A more pertinent question for you should be what will the society do of such profits.
When a member sells his residential flat and transfers his membership rights in the society, under Income-Tax Act, 1961, such transaction would be on account of such member and therefore, the tax implications would arise upon such member.
The society is not a beneficial party in respect of the sale consideration in transactions involving sale and transfer of flats and membership rights.
The society would be receiving transfer premium in respect of such transactions. Such transfer premium will also get covered by the concept of mutuality. To the extent the society collects such transfer premium from the members and within the framework of its byelaws, such transfer premium would not be taxable in the hands of the society.
So far as payments to contractors and sub-contractors are concerned, the same would be subject to the provisions of tax deduction at source under Section 194C of the of Income-Tax Act, 1961.
Succession of property of Hindus dying intestate
How can one utilise a TDR for construction purposes?
We are two brothers and four sisters, all married. The last sister married in 1984. My father has made a house out of his earnings in Visakhapatnam in 1987. He did not make any will and he expired in 2006. My mother is also no more. Now, what is the status if we have to share the property among ourselves? Do we come under the definition of a Hindu Undivided Family (HUF) and are we called a joint Hindu family governed by the Mitakshara law? What would happen if one of the married sons or daughters had died leaving children before the death of father or mother? We are Hindus. —CV Nageswar Rao, Visakhapatnam
Since your father expired intestate in 2006 and left inter alia a house property and as it transpires that your father was a Hindu at the time of his death, the succession in your case would be governed by the provisions of Hindu Succession Act, 1956.
A property can become HUF property in various ways and one of them is that an ancestral property becomes HUF property. In your case since your father acquired the subject property out of his own earnings, therefore, the same is not a HUF property. On the death of your father, if he was survived by his wife then the widow along with the sons and daughters became equal co-owners of the house property.
Thereafter when the mother died, assuming without leaving a valid will, then the co-ownership share of the mother would get distributed to all the sons and daughters. In case your mother had pre-deceased your father, then obviously, the property would be shared between the sons and daughters.
Before the death of father or mother, if a son had died leaving behind a widow and/or children in his branch, then in such a case, the share of such pre-deceased son would be distributed among his widow and his children equally. Before the death of father or mother, if a daughter had died leaving behind widow and/or children in her branch, then in such a case, the share of such pre-deceased daughter would be distributed amongst her children equally.
How can one utilise a TDR for construction purposes?
For utilisation of transferable development right (TDR), a proposal has to be submitted in the prescribed form to the building proposal department of Mumbai Municipal Corporation giving details of the development rights certificate (DRC) to be utilised, details of the plot upon which to be utilised along with proposed building plans, etc. A holder of DRC who desires to use the floor space index (FSI) certified therein on a particular plot of land, shall attach to his application for development permission, valid DRC to the extent required. The proposals are approved on merits like any other building construction proposal and subject to DC regulations.
The DRC may be used on one or more plot or plots of land whether vacant or already developed by putting up a new construction or by constructing additional storeys subjects to guidelines provided under the development control regulations.
Limited liability pact may work better for development
Taxation of a development agreement or redevelopment agreement would depend upon the terms & conditions contained therein. I want to give my land and existing structure under a development agreement. However, because of income tax implications, I am advised to enter into a partnership or joint development agreement with the developer. What is your view on it?
Taxation of a development agreement or redevelopment agreement would depend upon the terms & conditions contained therein. In general, to the extent of transfer of development rights, the cost of acquisition whereof is nil, should not attract any income tax implications.
However, VAT & service tax implications would also have to be analysed with reference to the contents of the development agreement. As far as forming a partnership is concerned, it involves law of agency with the result that actions and inactions of a partner can bind the firm and other partners also with unlimited liabilities and consequently every partner’s personal assets and properties can also be subjected to such liability and can be attached.
In this context, the newly introduced form of organisation namely a limited liability partnership may be a better option as it is a combination of limited liability like a company as well as flexibility of partnership. Further, in partnership there will be profit sharing against the ascertained fixed gains in a development agreement.
The partnership or joint venture should be genuine in substance or otherwise name sake or disguised documents may be disregarded by tax authorities as income tax law would proceed on substance rather than nomenclature assigned to a document. A joint venture may become an association of persons.
Can the co-operative society in which I am a member, appoint me as an auditor?
Unlike the Companies Act, 1956, the Maharashtra Co-operative Societies Act, 1960, does not prohibit a member of a co-operative society to be its auditor. Therefore, you can be an auditor in your own society provided that you are not in the managing committee because if you are a part of the management, as an auditor you would be required to report upon your own actions including inactions which cannot be allowed as your independence can be questionable.
A member of my society has given me a document that states he has gifted his flat to his wife. What are the procedures that I should follow as a secretary of the society?
You will have to verify that the gift deed has been properly stamped and registered. The transfer procedure in case of gift would be the same as in the case of sale of a flat. However, there will not be any premium on transfer inter alia for the reason that the transfer is to a family member only.
Occupation certificate not a must for deemed conveyance
Conveyance executed and property cards not being in the name of society would not be a big issue as the same is an issue of procedural compliances only. How are feasibility report and conveyance related to redevelopment of society properties? Are occupation certificate and building plan necessary for deemed conveyance? —Ashok Mhatre
It is desirable that feasibility of redevelopment of a property is determined before a society initiates the process of inviting a developer.
This includes verification of papers and documents including building plans of property, understanding the requirement of perfecting title of the property, estimation of available floor space index (FSI), premium FSI, transfer of development rights FSI, areas constructible by use of FSI and without FSI, etc.
A society which does not have conveyance would not be able to proceed on its own for redevelopment.
Conveyance executed and property cards not being in the name of society would not be a big issue as the same is an issue of procedural compliances only.
It is quite possible that documents like occupation certificate, building plans and other papers and documents, which the builder is bound to provide to the society, have not been provided.
In the absence of such papers and documents also, the right to deemed conveyance cannot be denied by the competent authority.
In fact, deemed conveyance is the remedy provided inter alia for cases of non-cooperating landlords and builders and developers.
Therefore, once the titles of the flats purchasers are established, deemed conveyance would have to be granted.
Competent authority is an administrator of law and cannot provide for the requirements not stated in the law.
I have dividend income from shares and also have other business income and capital gains from sale of shares, some of which were purchased with borrowed funds. We also have to bear securities transaction tax. Some transactions were squared off without taking delivery. What will be the income tax implication? — Meenakshi V
As far as shares purchased with borrowed funds are concerned, the same may give rise to business income.
Sale of other shares in delivery-based transactions may give rise to capital gains or business income depending upon the frequency of transactions, intention at the time of
purchase, treatment in books of account, disclosure in financial statements, etc.
As far as dividend income is concerned, the same is exempt, whether the shares are held as investments or stock in trade.
It is possible to take a view that borrowed funds utilised for dealing in shares should not attract disallowance on relevant interest although dividend income therefrom is tax-free because in such cases dividend income is incidental and the predominant activity is to earn from dealing in shares.
For the purposes of section 14A, which disallows expenditure incurred to earn tax-free income, all direct and indirect expenses, including administrative, rent etc would have to be considered and if nexus of some expenses to dividend income is established, the same would be disallowable.
Securities transaction tax suffered on purchase and sale of shares to the extent sales of such shares give rise to capital gains, would not be allowable as deduction.
Such tax paid for trading in shares would, however, be allowable as deduction from business income. Transactions settled without actual delivery would be treated as speculation transactions.
Does Section 50C apply to the redevelopment project of a society in view of the recent tribunal decision? Should TDR be purchased in the name of the society? How can the taxation problems be addressed? —B Manohar
Society redevelopment projects should not attract provisions of Section 50C of the Income Tax Act, 1961, notwithstanding the recent decision of the Income Tax Appellate Tribunal, Mumbai.
One is required to bring out clearly the relevant construction laws, property laws, limited scope of the provisions contained in Section 50C and the issue that only development rights are being transferred.
It is submitted that society redevelopments do not attract provisions of Section 50C as they deal with transfer of land or building, or both, whereas in redevelopments, there is a transfer of development rights only.
Transferable development rights (TDR) purchased in the name of the society would definitely augur well from a safety point of view, but care should be taken to ensure that before vacating the flats, the development right certificate is loaded in the name of the society in the records of the municipal authorities and stamp duty requirements are complied with, as otherwise, the society would face problems at a later stage. Loading of TDR will be subject to Development Control Regulations.
Taxation problems would have to be addressed while documenting the transaction only, as afterwards it would become only a post mortem exercise. From an income-tax point of view, it would be desirable that the taxable entity is an individual rather than the society. This would also reinforce the property rights of the individual members and their locus standi to take up the issues on their own. Documentation should provide protection to the society and the members against service tax and value added tax. Income-tax returns of the society must be filed disclosing complete particulars and bringing out the claim of tax-free incomes in the hands of the society as well as the individual members.
Property laws and taxes: Individual agreements necessary in redevelopment
We have entered into redevelopment agreement between the society and developer. We, as the members want individual agreements also but the society has taken a stand that members have only right to occupancy and agreement with the society is sufficient. Can we enforce our right to individual agreements? – Pramod Bhasin
In the process of redevelopment, execution of individual agreements in respect of each member giving complete description or details of his entitlement to new flat under the scheme of redevelopment is absolutely necessary. Such an agreement will become the member’s title document in respect of the new flat. Such a document would also create a locus standi for enforcement of individual member’s rights.
The view that a member in a co-operative housing society has only right of occupancy is itself a questionable view. De facto, a member is the owner of his flat and his property rights are valuable. In fact, the entire scheme of redevelopment should recognise members as the owners of the property standing in the name of the society.
Such a stand would give proper recognition to the property rights of the members and would also enable in contending that the member being a taxable entity would be entitled to various exemption benefits under Income Tax Act, 1961 available to an individual.
In the context of income tax, as of today, some societies have succeeded in claiming up to tribunal level that on the theory of no cost, no capital gains, their transactions under the development agreements in respect of transferable development rights are not taxable, whereas, some societies have been taxed depending upon structure of the scheme and documentation.
However, all these cases have reached and have been admitted at high court. If the high court confirms the view that transaction of transferable development rights is per se not taxable on application of the principle of no cost, no capital gains.
However, in a possible adverse view that no cost, no capital gains theory is not applicable to such transactions, tax will become payable and if tax becomes payable, the cases in which individual members are the taxable entities will be far better placed than the cases in which societies are held as taxable entities because of various exemption benefits available to an individual.
I have purchased a flat in a cooperative society and due to some disputes, the society is not transferring the same in my name and has been charging non-occupancy charges. What is your opinion on this? —V Ramprasad
A bonafide purchaser of a flat in a cooperative housing society cannot be levied with non-occupancy charges simply because of any reasons whatsoever, he has not been admitted as a member of the society.
Unstamped document no barrier to redevelopment benefit
My flat was bought by my late husband before December 10, 1985, under an agreement to sell on a stamp paper of Rs5. Can the society general body meeting delegate power of appointment of statutory auditor to its managing committee? —Ratan Verma
No. The powers and functions or the agenda prescribed for the annual general meeting or special general meeting under the provisions of the Maharashtra Co-operative Societies Act, 1960, or rules framed thereunder or in the bye laws of the society cannot be delegated to the managing committee or its office bearers and the members at the general body meeting would have to exercise or discharge the same. My flat was bought by my late husband before December 10, 1985, under an agreement to sell on a stamp paper of Rs5. On his death, I, as a nominee, became member in the society. Now, the flat is going under redevelopment. Do I have to pay stamp duty on my earlier purchase to be eligible for a new flat under redevelopment? Can the society/ developer refuse to recognise my title to the existing flat on non-stamping of the document? —Anju Sharma
When your husband purchased the flat, that is before December 10, 1985, stamp duty on market valuation was not attracted on agreement to sell an immovable property.
Then after, the stamp law in Maharashtra was amended to provide that an agreement to sell an immovable property, in which possession of such property is transferred or agreed to be transferred, is deemed as conveyance and the stamp duty as applicable to conveyance of an immovable property is attracted. Consequently, your agreement to sell having been executed before such amendment was not liable to the stamp duty on market valuation of the flat.
By virtue of ownership of the flat, your husband was a member of the co-operative housing society. On his death, you, as a nominee, became member of the society. Subject to ownership rights being sorted out on the basis of testate or intestate succession upon the death of your husband, unstamped document before December 10, 1985, of your flat will not disentitle you to have new flat in the process of redevelopment envisaged by your society.
My flat is on leave and licence. Do I need to make licensee the nominal member of the co-operative housing society? —Ankita Rai
Model bye laws provide that a member letting the flat shall make the licensee a nominal member in the co-operative housing society. Such provision is also in your interest as once the licensee is made a nominal member, he also comes within the jurisdiction of co-operative authorities and the co-operative court. Nominal member’s name does not get entered on the share certificate and he is not entitled to any property rights whatsoever. Nominal member is not entitled to attend general body meetings of the society nor can he be a part of the managing committee.
Sale of your flat in a family would attract taxes and duties
A scheme of amalgamation is approved by a competent court in terms of exercise of jurisdiction under the Companies Act, 1956. My brother wants to purchase my property at Thane and wants to avail a housing loan from a bank for such purchase. Will the sale attract capital gains tax? Do we have to take permission of the society for such family transaction? How do stamp duty and registration aspects apply to such a transaction? Will the bank grant a loan for such a transaction within the family? — Ganesh
You are contemplating a property transaction within the family but absolutely on commercial terms and therefore all the implications under the provisions of the Bombay Stamp Act, 1958, under the Registration Act, 1908 and under the Income Tax Act, 1961 would apply as they apply to such transactions between outsiders.
The stamp duty would be attracted on the sale value stated by you in the agreement for sale or on ready reckoner value, whichever is higher. Although there is concession in respect of stamp duty on gift of an immovable property to a family member, there is no such concession on sale within the family. Registration charges would be attracted on value adopted and assessed or assessable for stamp duty purposes.
For income-tax purposes, to compute capital gains in your hands, the gross value of consideration would be the value as stated in the agreement for sale or the stamp valuation adopted and assessed or assessable, whichever is higher. However, the society transfer premium would not be attracted as the transfer is to a family member.
All forms applicable to a transfer would have to be filled in. The requirement of obtaining a no objection or an approval for transfer of flat in a co-operative housing society has been dispensed with under the model bye laws. The bank or financial institution generally advances loans on evaluation of the proposal based on value of the property and repayment capacity of the borrower over the term of the loan sought.
If the bank or financial institution is convinced on such aspects, then simply because it is a case of transaction within the family should not disentitle your brother to avail the loan.
Is stamp duty payable on transfer of immovable property in a scheme of amalgamation of companies under a court order?
A scheme of amalgamation is approved by a competent court in terms of exercise of jurisdiction under the Companies Act, 1956. Under such a scheme, the property is conveyed from one company to another.
An order of the court approving such a scheme to the extent it provides for conveyance of an immovable property would be subject to stamp duty under section 3 of the Indian Stamp Act, 1899. Statutory definition of the term “conveyance” u/s 2(10) of the Indian Stamp Act, 1899 is an inclusive definition of wide import.
Investment in a new house can be from any source
Can I adjust capital gain against purchase of the house? Will I get tax benefit of housing loan interest? I have sold a depreciated factory and earned capital gain. The factory was owned by me since 1995. Before sale of the factory, I purchased a residential property out of bank loan and my accumulated savings. Can I adjust capital gain against purchase of the house? Will I get tax benefit of housing loan interest? —Deven C
U/s 50 of the Income Tax Act, 1961, sale of a depreciated asset has given rise to deemed short-term capital gains in your hands. However, since the factory was held by you for more than 36 months and consequently it was a long-term capital asset in your hands, it was possible for you to invest net sale consideration in a residential house and claim exemption of such deemed short term capital gains.
Another issue arising in your query is that you have not used the sale proceeds of the factory for purchase of residential house. In this connection, you will have to submit before the income-tax authorities that for the purposes of section 54F, funds from any source including borrowed funds and accumulated savings can be utilised, as the said section does not specifically require that the sale proceeds be utilised for purchase of the house. At the same time, in your case, you should verify that you have purchased the house
within one year before transfer of factory and you may note that date of transfer for the purpose of the Income Tax Act may not always be the same as the date of sale agreement of the immovable property.
For interest payable on funds borrowed for acquisition of your house, you will be entitled to income tax benefit u/s 24(b) up to an amount of `1,50,000 per year in case the house is self-occupied, but if the house is rented or even notionally rented, the ceiling of `1,50,000 will not apply.
I had deposited a cheque with Rural Electrification Corporation for purchase of capital gains bonds on September 29, 2010 as I was required to invest within six months, expiring on September 30, 2010 after sale of my house. However, I was allotted bonds only on October 27, 2010. Will I get income-tax benefit? —Toral Mehta
Section 54EC of the Income Tax Act, 1961 requires you to invest capital gains in capital bonds within 6 months of the date of transfer of a long-term capital asset. Under such benevolent provisions, your making the payment within the prescribed time limit would be a sufficient compliance to avail exemption, although legally, the date of allotment of the bonds is the date of acquisition and you will have to hold the bonds for a minimum three years from the date of allotment.
In the city of Mumbai and suburban areas, floor space index (FSI) incentives have been provided by use of transferable development rights (TDR) and under other schemes for redevelopment of properties.
Our society is contemplating redevelopment. Is it possible that the FSI incentives are withdrawn in the times to come?
In the city of Mumbai and suburban areas, floor space index (FSI) incentives have been provided by use of transferable development rights (TDR) and under other schemes for redevelopment of properties.
The prevailing incentives under various development control regulations are not so high as to cause apprehension of withdrawal of some of them. Present incentives are just making the redevelopments possible.
One observes that the quantum of incentives provided, over a period of time, have gradually increased for the logical reason that ultimately the government wants to encourage the redevelopments.
What is being questioned by the present municipal commissioner is the kind of manipulations taking place in construction of elevation features free of FSI. Although, these elevation features do not consume FSI and are legally not saleable areas but the in practice, they are being sold as usable areas.
Many of the rules of law do not get implemented because of the supply of housing stock continuing to be far less than the demand. View that the incentives may be withdrawn and thereafter redevelopment propositions may become less attractive is without basis or logic.
‘Apartments can be used for professional services’
We are a partnership firm carrying on profession from a residential flat. We have a number of staff members and are using them in rendering professional services. Can municipal authorities take action against us for change of user? We are a partnership firm carrying on profession from a residential flat. We have a number of staff members and are using them in rendering professional services. Can municipal authorities take action against us for change of user? Can the society charge us more?
Even though professional services are being rendered with the help of staff, it does not change the analogy that a professional activity is not commercial activity. Since the use of even the entire residential flat for carrying on professional services does not tantamount to change of user, the municipal authorities cannot take any action against you. The society has no power to charge any extra amount, whether there is a change of user or not.
Before the formation of our society, there were many transfers by the original flat purchasers from the builder. The builder had collected transfer fees in respect of such transfers. Can the society claim such money collected by the builder?
A flat booked under construction and the relevant documents having been properly stamped and duly registered gives the flat purchaser an absolute right to sell or otherwise transfer the flat without any permission from the builder. The law does not support collection of transfer fees or no objection fees at the time of such transfers of flats, by original or subsequent purchasers either during construction stage or thereafter, before the society or other housing organisation is formed. However, if such amounts have been paid, one will have to have evidence of such collections. The person who paid such money would only have the locus to demand the same back and to take other legal actions. Gifts received from which relatives are not taxable?
Section 56(2) of the Income Tax Act, 1961 inter alia provides that sums received without consideration from following relatives are not income:
(i) spouse of the individual;
(ii) brother or sister of the individual;
(iii) brother or sister of the spouse of the individual;
(iv) brother or sister of either of the parents of the individual;
(v) any lineal ascendant or descendant of the individual;
(vi) any lineal ascendant or descendant of the spouse of the individual;
(vii) spouse of the person referred to in clauses (ii) to (vi).
However, one should note that Section 56(2) provides that amounts and specified properties received from non- relatives, but for the exceptions provided in the said section, are incomes but no where in the Income Tax Act,1961 it is provided that gifts received from relatives are not income and therefore tax free. Therefore, it is not a case that section 56(2) places the gifts from relatives beyond taxing provisions. If gifts are received from specified relatives, the recipient will have to prove genuineness of such gifts with reference to identity of the donor, capacity of the donor, source of funds of the donor, etc.
Sec 50C does not apply to typical society redevelopment
Who is taxable in redevelopment of society — the society or the members? Is redevelopment compensation and rental compensation liable to TDS or not, and does Section 50C apply to redevelopment?
In a redevelopment project, it is better that while conceiving and structuring the scheme and while documenting the transaction, de facto ownership rights of the members are recognised although the property stands in the name of the society. This will give better locus standi to members of their proportionate rights in the redevelopment project. This will also go better with income-tax and other taxes implications as presently although taxability of such projects has been decided in favour of the society, but since all these matters are reaching to high courts, in a possible situation if such transactions are considered taxable by the high court, there will be substantial scope for exemptions if the income is taxed in the hands of individual members rather than in the hands of a society. In any case, provisions of tax deduction at source under the Income-Tax Act, would not apply either to redevelopment compensation or to rental compensation.
Provisions of Section 50C of the Income-Tax Act are attracted on transfer of immoveable properties in the nature of land or building or both held as capital assets and consideration stated in the instrument of transfer is less than the valuation adopted assessed or assemble by stamp duty authorities and the said section in this context in a nutshell provides that in such a case, stamp valuation would be treated as gross consideration for such transfer and accordingly capital gains would be computed on higher side. In a typical society redevelopment, provisions of Section 50C will not apply for the reason that in such a redevelopment, only development rights are transferred and there is no transfer of land or building. In the recent Bombay High Court decision, petitioner had challenged the validity of provisions of Section 50C wherein he failed but applicability of Section 50C to society redevelopment was not decided by the Hon’ble high court.
In contemplation of death, only movable assets can be gifted
A gift in contemplation of death can be made of any movable property which the donor could dispose of under a will. What is a gift in contemplation of death and how to make it? Can one gift his flat in contemplation of death? — S Venkitesh
A gift is said to be made in contemplation of death when the donor is ill and he expects to die shortly and delivers to another person possession of the movable property to be kept by him as gift in case the donor dies of that illness. A gift in contemplation of death can be made of any movable property which the donor could dispose of under a will. It is possible for the donor to resume such a gift before he dies. Further in a case where donor recovers from the illness during which he made the gift then such a gift will not take effect.
Further, if the donor survives the person to whom such gift was made then also such gift does not take place. If such property instead of being given away in contemplation of death is made subject matter of the Will then the bequest under a Will would require executor’s assent to perfect the title of the legatee and will be subject to probate, when applicable. Gifts in contemplation of death can be made only of a movable property. Therefore one can not gift his flat in contemplation of death.
Redevelopment benefit is proportionate to the size of your flat
Society functions by decisions of the majority, but rule of majority cannot be an oppression on minority and the decision of majority has to be within the framework of applicable laws. Majority of members of our society in redevelopment have agreed to fixed additional areas irrespective of the sizes of our existing flats. We, few members are adversely affected because of our larger sizes of flats. Can the society do so? Whether monies received by us would be taxable as our income or society’s income?
Society functions by decisions of the majority, but rule of majority cannot be an oppression on minority and the decision of majority has to be within the framework of applicable laws.
In a co-operative housing society (CHS) type of organisation, although all members are equal in respect of their membership rights in view of principle of one member one vote but their property rights may be substantially at a variance. Property rights of members in a CHS are with reference to sizes of their respective flats. MOFA, 1963, being a territorial Act, automatically applies to sales of all flats on ownership basis by a builder, developer or promoter and since under MOFA, sale of units in the building is succeeded by conveyance of the underneath and appurtenant land, the builder recovers entire price of the property from sale of flats.
Under such a legal system, therefore, even though each flat purchaser has paid the price for acquisition of his flat, but implicit in the price of each flat is the price of proportionate land.
In redevelopment transaction, whether society is the taxable entity or individual members, would depend upon the manner in which scheme of redevelopment is designed and the documentation of the transaction. Although depending upon the facts of each case, in many cases, redevelopment of properties inter alia of societies have been held non-taxable. But at the same time, in all such cases, appeals filed by the income tax department have been admitted by the Mumbai High Court. Decisions will come after some years.
If the high court confirms non-taxability of redevelopment through TDR-FSI route, things would be fine for societies. But if the high court decides that such redevelopment transactions are taxable, in such an adverse eventuality, if the society is a taxable entity, taxes would have to be paid whereas if a member is a taxable entity then once again due to various exemption sections applicable to individual assesses under the provisions of the Income Tax Act, 1961, the tax liability may come to nil or negligible.
Therefore, a member and not the society as a taxable entity in such transactions, would provide double safety. In the case of Aurovilla CHS Ltd, represented by this writer, Hon’ble Mumbai Tribunal, inter alia held that in respect of corpus fund of Rs 10.26 crore, since the members were the owners of the property, society is not taxable.