Loop Mobile - Revised tariff of Blackberry BIS Lite Plan

I'm customer of BPL mobile (now Loop) since inception of their service in Mumbai.

Recently I learnt from the bill that Loop Mobile has revised the tariff of Blackberry BIS Lite Plan wef 6-6-2012 from Rs.199 to 299 with added facility of 2 Gb Internet free on Opera mini browser.  

There are many problems with such revision of tariff:

1. Loop Mobile did not inform customers about revised tariff along with new details of 2 GB Internet thru opera. I did not get any notice from them about it. I learnt it only from gallery upon inquiry of higher tariff bill. Loop Mobile is claiming that they have informed the all users of BIS Lite by SMS. But, I never received any SMS.

2. Loop Mobile did not take consent of customer before charging the revising tariff. They have unilaterally changed the tariff. Against this argument they say that they are at liberty to change price of Value Added Service any time.

TRAI Direction on Value Added Services dated 4th July 2011 (F.No.305-15/2011-QoS), it states following:

-------

7. And whereas upon examination of the complaints of the consumers and the replies received from the service providers, the Authority found that in most of the cases the service providers claimed that they have obtained the explicit consent of consumers through telecalling or Out Bound Dialer call or through other electronic means involving interactive sessions while the consumers have disputed such claims, thus giving rise to the need for a confirmation process to avoid such disputes in claims and counter claims in the matter of seeking and obtaining explicit consent;
 
8. And whereas the Authority is of the view that deduction of subscription charges from the talk value, either initially or from subsequent recharges without the specific consent of consumers, is against the interest of consumers; 

...

9 (ii)  every service provider shall, at least three days before the due date of renewal of a value added service, inform the consumer through SMS, the due date for renewal of such service, the charges for renewal and toll free telephone number for unsubscribing the value added service;
------

Clearly Loop Mobile has failed to follow above direction 9(ii) and are not entitled to recover revised increased tariff from any consumers.


3. I don't wish to use the free internet up to 2 GB on Opera for following reasons:

a. It is not easy for a Blackberry BIS Lite Plan subscriber to install the 'Opera' browser on his handset. It is easy to install it if one has full internet access but BIS Lite Plan does not have Internet Access through the Blackberry's built in browser. 

For installation of Opera one has to download it on a PC then transfer the application to the Blackberry handset using Blackberry's Desktop Manager tool. It is not easy to configure and user BB Desktop Manager for most users.

b. Internet works only on Opera mini browser. It does not work with built-in Blackberry's browser.

c. It is almost a useless service for Blackberry mail users because links given in the email messages always open the Blackberry browser. And this browser still does not work saying "Your device does not currently have any Browser Configuration Service Book entries Because Internet does not work with Blackberry's browser. Please contact your service provider to enable Browser on your device."

d. Even if one copies the link in email and tries to paste the link in Opera, paste does not work. Opera on Blackberry handset does not allow paste of a link copied from within email message! So, a user is not able to use opera. So, it's a total waste of money to go for such 2 gb of Internet access on Opera.

When I visited Loop Mobile gallery, they suggested that I shift to 399/- plan where Blackberry browser works! So, clearly this new revised tariff is a arm-twisting technique employed by Loop Mobile to fleece its customers.

I've written to Loop Mobile Appellate Authority number of times to reverse the charges. Every time I sent them a mail, someone calls up saying sorry we will reverse Rs.100 from your next bill. They have done that twice or three times. But they add saying from next month onwards you will have to pay Rs.299!

Have you faced this problem from Loop Mobile or any other operator? Do write back.

How to use NSDL's eTDS Filing system

In one of the comments on my blog post on Passport Seva Kendra  I had mentioned this:

"Not only this public facing website or application, if you are a user of any other website whether government or even corporate (particularly those related to eProcurement, Tender etc) user interface, directions to use and self-help resources are terrible. Of course, there are exceptions but only very few e.g., www.cleartrip.com.

I've been having email and telephonic dialog with NSDL for their TDS website and have managed to correct a few things but there are simply too many small issues wrt usability.

It is really frustrating when even basic validation check - when done - errors are not displayed properly. For example, in ACES (Excise/Customs and Service Tax website) when certain figures don't match, error simply says figure don't match. Is this information enough to troubleshoot? Why can't it display both figures as well? If they are given, one can go back and find out easily where we made the error.

Similarly there are issues with respect to Income tax website, Maharashtra Sales Tax website. I can just go on. I'm thinking of writing a separate blog on such websites. But, I wonder if it would be worth the time and effort. "

Yesterday I really got bugged up with NSDL's eTDS Return Filing website for many reasons, which has prompted me to write this today.

As you are aware, Income tax department of outsourced the work of running TDS & TCS machinery called "Tax Information Network" to National Securities Depository Ltd (NSDL). (TDS=Tax Deducted at Source; TCS=Tax Collected at Source by Govt depts. Here 'Tax' means 'Income Tax'.)

NSDL has a dedicated website for same - Tax Information Network of Income Tax Department. From the website URL it seems that it's a commercial business venture of NSDL. I really wish that this website and related machinery setup by NSDL is run like a business. But, it is not; and it is designed and run like division of Income tax department only! Our bad luck!

Any way, if try to go back to basics and check if TDS (and Advance tax) is really necessary or not; we come across very revealing facts. Since this topic is not subject of this blog, reader may care to read
a magazine's article on The farce of TDS and advance tax exposed through huge refunds.

This blog is written with a primary purpose of becoming a 'primer' for those business firms who are expected to file TDS return using 'Tax Information Network' run by NSDL. It does not cover any topic related to TCS. It has discussion on both physical and electronic TDS returns.

Let us start.

1. When-ever any person (business entity) deducts TDS from the supplier's payment, he is expected to do two things. First deposit the TDS amount with the Income tax department by 7th of the next month. And tell government that he has deducted TDS from the supplier and paid to the government by filing a 'TDS Return'. Up to Financial Year 2004-05 this used to be a Annual Return; after that it has become a quarterly return. This vital piece of information is written as a one liner in an indirect manner viz., RPU for Annual Returns - These utilities can be used to prepare e-TDS/TCS returns up to FY 2004-05.

Easy? Seem so. But, not really because in practice it is very complicated. Complicated mainly because if things go well it is easy but if any one makes any mistake, however small it may be, hardly any one knows how to rectify it.

It becomes more complicated because first, there are too many pieces of information (in computer jargon, 'fields') and there are four parties on which we don't have any control viz., bank who accepts your TDS payment, TIN-FC (see below) who accepts your TDS Challan, NSDL - who processes TDS Return filed by you and runs the machinery for accepting TDS Return and TDS wing of Income Tax department.

For example, although while making TDS payment using Form 281 you have mentioned deductee type as non-company (code-21) bank may enter in NSDL system as company (code-20) then it is almost next to impossible for an ordinary person to find out why he is not getting the 'match' of the TDS paid amount. Believe me, when I say - it requires either Chartered Accountants degree or Post Graduation Degree from best of colleges of India - I'm not exaggerating. I'm telling you based on a real experience of this mistake by our bank. Any way, we found it and then we went the bank, explained to them their mistake, gave a letter for rectification of their mistake; and got it rectified after 2 weeks after number of follow-ups! Phew! Of course, peace came with the risk of receiving notice of Interest payment on late payment of TDS!

2. There are issues with First part which deals with a system called OLTAS, which I will take up through a separate blog post later.

3. Let's take second part, that of filing TDS returns. For business firms it can be filed in 'physical' or 'electronic' form. NSDL has set up a network of TIN-FC (Tax Information Network - Facilitation Centre) in every major city of India. Basically, these centres are run by private firms or individuals and they accept Physical and/or Electronic TDS Returns (called Form 24) from the tax payers. When they accept TDS Return in Physical  form (also called Paper Return) or Electronic form on CD/Pen-Drive they give Print acknowledgement of  same.

It has a holy number called 'PRN' - Provisional Receipt No. If you loose this piece of paper, you are facing your worst night-mares.It is as good as not filing the TDS return and taking risk of facing all consequences viz., interest, penalty, inability to file revised return etc etc. (I'm telling you from my own experience and believe me, in spite of writing numerous letters to NSDL and TDS dept's Assessment Officer, nothing has happened.)

If TIN-FC person makes a mistake in noting the TAN, Financial Year, Form No. (26-Professional Service, 24-Salary, 27-Withholding Tax etc) or Quarter (1Q,2Q,3Q,4Q) then also, only God can help you. Again here, I'm suffering because on one of the receipts TIN-FC wrote wrong Quarter and Year and we did not notice this mistake for many months; and we have not managed to sort it out yet. This is in spite of writing letters to NSDL, TDS dept etc.

4. Once TIN-FC accepts the TDS Return, they scan it first and a data entry operator reads the scanned form and types in the data written on the physical form on NSDL's web application i.e., physical return becomes a electronic form.

Here is where there is major problem because maximum mistakes happen at this stage. Why? Most of TIN-FCs are setup by large companies. These centres do not have rights to enter the data on NSDL system. They accept the Return, Scan the form and send it to their head office by email (or so) and send physical form by courier (i assume). Data is entered by a data entry staff at head office. This being a manual system - it is prone to every type of data entry error due to various reasons e.g., bad scanned copy of form, ill-legible hand-writing, in-ability of data entry operator to call up the party for clarification, mistake in the entry of PAN / Amount / Name of PAN holder, TAN, Date, Form No etc. etc.

A single mistake and person filing the return will know about it only when he checks his own TDS return on NSDL's website. How? Believe me, it is not intuitive. It is located under eTDS/TCS Filing and Quarterly Statement Status.

Why does it say "Quarterly Statement Status" instead of "Quarterly TDS Return Status"? Why it is under "eTDS/TCS Filing"? Why it is not seen after you login in to eTDS/TCS Online Filing? I don't know. If you know the reason, do let me know.

Isn't this complicated? Not yet, just wait and read further to know how messy this entire TDS business can become. In fact, government of India has publicly admitted in June 2010 that TDS system is in a mess. Don't believe me? Click here for my blog post for details.

5. Say, you have filed Physical TDS Return and you find that there it is "Accepted by TIN" as shown below:

But when you click on "1" (as shown above) you will see status of each TDS Challans as shown below:
 

A challan's status can be one of following:
a. Invalid Paper Return: (what does this mean, I have never managed to figure out. May it is like any reason other than known reasons given below)
b. Match Failed (Challan): TAN and/or amount relating to a challan in the statement does not match with the corresponding details received from banks.
c. PAN not in ITD database: Count of deductees, where structurally valid PAN stated in the statement is not found in the ITD PAN database.
d. No /Invalid PAN : Count of deductees where PANNOTAVBL, PANINVALID or PANAPPLIED stated in the PAN field in the statement.

Note: This is becoming slightly long..so stay tuned. I will update it as and when I found time.

Review of my Toyota Etios (Model V)

It's time to write about experience of my newly purchased Toyota Etios car - as Odometer has crossed 2,000 kms. This may be called customer review also. I've tried to keep it full of points that are not mentioned on car reviews on magazine websites and online forums.

My old workhorse Indica DLE (deluxe, diesel) exceeded my expectation and served me for over 10 years, but its age started showing. Metal body started rusting at many places, though odometer showed just 54,000 kms and engine seemed to be in good shape. It was time to look for another workhorse.

I looked around for over 1 year; and selected Toyota Etios. Main reason for this selection was brand name synonymous with reliability, good space and good price. In fact, when it was launched I had taken a test drive and I had given up on it because of excessive noise and vibration on the road. Even various review confirmed same. I wanted a 4m long sedan with good space with minimum fuss car - at a reasonable price. I took test drive of various cars but no car was fitting in my expectation. So, when Etios Diesel was launched, I decided to get test drive. And I found it to be quite good and quiet car. Clearly, Toyota had taken steps to reduce noise and vibration. But, eventually I bought Petrol version because there was a price difference of almost Rs.2 lakh and simple back of the envelope calculation tipped the balance in favour of Petrol.

So, I started talking to Toyota dealers. During the course of discussions, I found that almost all sales executives feigned ignorance about the idea of Pre-Delivery Inspection (PDI) of the car. BTW, it's a good practice to check the car in the dealer's yard before it is registered in customers name with RTO and delivered. But for some unknown reason, all of them resisted all my attempts to get it. One dealer took the order with 50,000 advance and then refused PDI later. In fact, salesman got fired for his mistake of promising PDI! After much argument dealer agreed to give a letter confirming that if anything wrong is found at the time of delivery they would take the car back. But, I found that promise little risky and I cancelled the order and asked for refund. After much follow-ups and complaint to Toyota, refund cheque came after 15 days instead of usual 7 days.



Then I placed the order with Wasan, as it had a Sept 2011 car in ready stock in beige color. Once again issue of PDI cropped up - although it was agreed with the salesman. Upon my much insistence they got the car at their Vashi office. I went there, checked the car with the help of PDI check-list and made balance payment. Car came in four days after the promised delivery date. One of the ordered item viz., Side Visor was not in stock and I was advised to come back in few days.

Car came with 2 keys and 1 wireless remote. Remote is not integral part of the key. I find it useful because I give only remote key to the person who cleans my car! He can't start the car. That's good. Isn't it? One useful feature of the key is that it has a built-in transponder chip that prevent the engine from starting if a key has not been previously registered in the car's on-board computer. So, one can't start the car using a duplicate or any other car's key. It is called Engine Immobilizer system.

It is almost compulsory to order certain Toyota Genuine Accessories along with the car. I decided to go for Rubber Floor Mat instead of usual Fabric one - as it it easier to clean rubber than fabric. Fabric looked like as it will keep the dirt captured in it. Also I decided to not to go for Rear Door Lid Garnish - as seemed to me waste of 1,350. It is just a plastic decoration giving illusion of stainless steel.

Also, I ordered Tyvek Car Cover instead of usual Silver Car Cover made of plastic. Tyvek is a very strong and light weight fabric material developed by DuPont. I bought it because in my society's underground parking there is a water leakage from the ceiling during monsoon. But I found it difficult to put on the car cover with a strap to be put from bottom of the car and remove it everyday. One may break the Antenna on top of the car. Also, there is a possibility that car cover may get stolen. I simply started parking it at a place where there is no water leakage during the monsoon. So, car cover does not seem useful.

I did not order any other accessory like Sun Film or Under body Anti Rust treatment - as I found out that it is not required for my usage. Even my old Indica had not developed any rust on the under body even after 10 years! In hindsight, I find that decision to not to go for Sun Film was a good one because now Supreme Court has banned usage of Sun Films on cars. I wonder why it did not ban sale of Sun Films!

Car came with Toyota Protect with add-on Insurance from ICICI Lombard. Add-on covers Depreciation Waiver and Personal Belongings up to 10,000. It has 3 years or 1,00,000 km warranty. It has 3 free services. First at 1,000 km or 1 month, Second at 10,000 km or 1 year and Third at 20,000 km or 2 year. I have learnt from user forums that cost of consumables during free services is negligible i.e., 1k-2k.

I've used it now for about 6 months, driven it for 2,000 km, mostly in city with average of about 8 km per liter. I've learnt from few Team-bhp Forums that its ECM (Engine Control Module) is set to give better mileage after 3,000 km. Let's see, if this is true. But really it does not matter much because I don't drive much.


Less features than even my old Indica
A quick comparison tells me that Etios has less features than even my old Indica! Really? Yes. To start with my Indica had Autocop system, which I had bought along with the car. It would automatically lock all four doors when car started; and it would unlock them when car stopped. I miss this feature on my new Etios. Indica had reverse horn - which is useful for parking at my office's parking slot. I miss that too on this car. Third, during night time when head-lights are switched 'on' - on instrument cluster I don't see any indication of same. Of course, indicator is there for High-beam, Front Fog light and Turn Signal. In Indica, there were two indicators for head-lights. Fourth, there is no Time display on Instrument Cluster. Time display is on Audio System Panel. But I wonder what happens to 'G' model where Audio System is not there. In Indica it was right there in the centre below windscreen with switches to set time. Fifth, on new Etios I can't open co-passenger side door with a key because it does not have lock on passenger side. Sixth, front passenger side Glove Box does not have a lock. It just opens with a knob. In my old Indica, it could be opened only using a key. Seven, it does not have any anti-theft warning system. It was part of Autocop system I had purchased. I hope in future versions Toyota will take care to provide this simple but necessary features.

It has many features which are standard on any C class sedan viz., two front airbags, ABS with EBD, 15" Alloy Wheels with tubeless tyres, Rear glass defogger, Front side fog lamps, Power Steering, Tilt-adjusted steering wheel, Power Windows and of course 1495 cc, 90ps Petrol Engine, good leg and boot space, no hump on the back side - so that middle passenger can seat well, CD player with Radio, USB and Aux plugs, Tyvek car cover.

In comparison with Tata Manza features, it is a plain Jane. Main reason for choosing it was reliability. My old car, though was a good car, had many small quality issues e.g., once in middle of road while driving, the clutch just broke. Since I was going slow at about 10km speed on a upward slope - car just stopped. It turned out that a steel plate had snapped. I learnt that it was a regular problem with all Indica; and Tata never acknowledged this problem. Of course, I had liked the fact that Tata Motors offered to fit their V2 Upgrade Kit worth about 22,000/- free of charge to all Indica-V1 customers. But, they did not advertise or cared to inform customers on their mailing list. I learnt about it from a news report and got it fitted. But as a owner of old version, I expected Tata Motors to inform me about it. Tata Motors saved some money but was it worth? I'm not sure.

Good about the Car
Any way, back to Etios, it has good drive ability. Its steering wheel has good feedback and very smooth gear shift. But, reverse gear shift is hard and takes some time to get used to it. This fact is almost admitted in the user manual as well! My old Indica had much better reverse gear shift. Its rear-view mirror has option for glare-free operation.

Its air conditioner is very powerful and I usually keep it on 1 or 2 max. Air-flow is good and back seat passengers feel very comfortable.  It is able to keep Glove compartment cool by providing an opening; which can be kept closed also - if you don't want cooling. Car has enough number of cup and bottle holders.

Its braking is good and I got a chance to to test ABS with EBD once. It worked i.e., it gave few unnerving sounds with some vibrations and brake was applied with regular efficiency. I learnt that ABS with EBD does NOT make the car stop faster but it keeps the vehicle on the straight path, without going left or right. In fact, I learnt from the manual that car takes slightly more time to stop! So, car drivers need to be careful to brake little early when ABS is there.

Luggage space lights up automatically when door is opened. Space is really good. It was very useful when my brother came with 5 big and 3 small airline size bags. We could accommodate 4 big bags and 1 small bag in the boot; and rest on the backside seat. We drove home 3 adults, 2 kids and all the luggage.

Spare tyre in boot is sadly regular type i.e., non-alloy. Next to the spare tyre there is lot of empty space - where I keep my tiffin snugly. Also, notice the light blue colored thick mat/cushion to reduce vibration on right hand side. It is missing on left hand side. I asked the dealer, they checked another Etios in their workshop and said that also does not have it. So, it must be by design! Wow.

Instrument Cluster
It is located on the centre, instead of usual driver side - behind the steering wheel position. It takes few days to getting used to. Feature wise it is very very basic i.e., there is no Display Information System (DIS) found on other sedans. But, its color scheme is brilliant and looks very nice during night time. I sorely miss Distance to Empty feature. It was rumored that 2012 model will have it but it did not.

Its Odometer doubles as Trip Meter. It has 2 simple trip meters. On the same LCD, Fuel gauge Indicator has 8 digital bars. I find old analog meter on Indica better because it would give me much better idea of remaining fuel! Also, I notice that when meter is on last bar, it starts blinking automatically i.e., low fuel level warning; and I find it un-nerving. Why? Because Etios has 45 liter Petrol tank; so when last bar blinks it means that at least 5.6 liter petrol is there. And I could drive minimum 45 km before it becomes empty. But, still I feel that this digital bar is not showing correctly. Reason is that whenever I fill tank takes about 35-36 liters before it becomes full. I usually drive for about 5-10 km after the low fuel warning. So, I feel that either digital fuel meter is not showing readings linearly or there is a reserve capacity of about 4-5 liter in the last bar.

I just read in the manual that low fuel warning means approximately 6.8 liter petrol is remaining. Does it mean, scale is not linear or that reserve capacity is 1.2 liter? I would like to hear about this from readers.

Time of the Day Setting

I noticed that time shown on the audio panel was not correct. I tried to locate a way to change it in the manual, in online car forums etc. I called up Toyota helpline but they could not help. Finally after much trial and error I found that Press of 'DISP' button and holding it for few seconds - allows change of time. One has to press FFD or FRev to increase or decrease Hour/Min. Etios Owner's Manual has devoted 65 pages on Audio System but fails to explain such simple basic setting.

Ground Clearance
Etios has ground clearance of 170 mm against Indica's 165 mm. But, I find that it scraps the ground when driven over certain speed breakers - unless my speed is very low say 10-20 km/hr. It is bit surprising. Also, I notice that while waiting at signal, if some pedestrian touches it with slight force i.e., say he hits the car while walking fast, I can easily feel the hit with a sound. I had never felt this with Indica. I am assured by Toyota dealer that Etios is a sturdy car and it managed to survive occupants even when it fell down a bridge. I hope this is true.

Antenna
There is a flimsy looking antenna meant for capturing radio signals on the built-in CD player. It is so flimsy that it broke when it was hit a little by low hanging shrubs near my office parking! Of course, antenna is working well even with whatever is left behind.So, may be, Toyota can save some money by getting rid of long hanging portion of the antenna!

Head-light Leveling Dial (Knob)
I noticed few problems with build quality. First, there is problem with adjustment of a dial that allows the driver to set the level of the head-lights. Manual says that it should be kept position 0 to 3 depending on number of passengers and presence of luggage in the boot area. I noticed that although I kept it on 0 after some time say few hours, it would automatically slip down to 2 or 2.5. I reported this problem during first service. But, dealer did not set it right saying this problem is with all cars and they have to open the entire dash board, taking up 3 to 4 hours. So, I should visit them once again after taking appointment.

Later I learnt  that this problem is there in many cars. Any way, upon my insistence, dealer collected the car from my place and returned it back in the evening. After repairing, dial has stopped slipping down to 2. But, after 1 or 2 days it slips to 1 - which is a setting meant for all seats occupied with no luggage! It's an example of bad quality item, which Toyota will not accept publicly.

Hose Pipe Issue and Fuel Efficiency of Car
One side talk here. Contrary to my expectation and "Q" standard of 1 hour service advertised by Toyota, when I reached for my first service at appointed time, dealer made me wait for 1 hour before they took my car for servicing. And it took them almost 3 hours for the first service. Of course, I had asked them to check if my Sept 2011 car had Petrol Hose Pipe Problem that was reported in Etios Petrol cars manufactured prior to 8th Oct 2011. Dealer told me that checked the database and did not find my car's VIN (Vehicle Information Number - a unique number assigned by each car mfg to every car). Details on how this issue is resolved by Toyota dealers can be found here.

Since my car was supposed to be manufactured in Sept 2011 (as per VIN - because among other things VIN tells month and year of mfg) - which is prior to Oct 2011 - I thought it is wise to double check it. Dealer told me that they did check and found the newer hose pipe. I believe them. They tried to explain this anomaly by reasoning that although VIN says it was mfg in Sept 2011 it was delivered to them in Dec 2011! They even told me to show their purchase invoice, but eventually they did not. It seems that in older cars due to this faulty hose pipe, fuel efficiency (FE) was low. Since my car is still giving 8 kmpl I still suspect that their claim may not be true. So, I requested for fuel efficiency check during first service. Dealer told me that I will have to visit them again, as concerned person was absent that day. I have yet not found time to take this test yet. But, I seriously look forward to FE of about 11-12 within city and 14-16 on highways - as reported in some user forums.

Toyota Genuine Accessories (TGA) and Parts

I notice that there is no transparency regarding pricing of Toyota Genuine Accessories and Parts. Each dealer quotes different prices, that too verbally and most of time fails to mention taxes and fitting charges. It's only when asked they give details of tax & fitting charges - again verbally. When I insisted on getting a written quote, I got a hand written quote on a plain paper without date. See attached scanned copy. Date which you see there is written by me, for my reference.

It is time that Toyota puts list of entire TGA and parts on their website complete with photograph, description and suggested retail price, along with suggested fitting charges (if any).

Back Side Seat's Plastic Lock

During first service, I checked with Wasan Toyota about Price and availability of TGA - Fabric Seat Covers. They said it costs about 3,200/- and is not available. They could not even tell a time frame by which it was expected. So, I searched around a lot and found that almost everyone was offering Artificial Leather seat covers. Finally I found that one party - Elegant Auto is offering Fabric seat covers. After some follow-up with them I purchased it from their Authorized distributor in Mumbai at about Rs.3,000/- They agreed to fit it free of charge at my place. I personally supervised the fitting and saw to it that he does it properly.

But, to my surprise, after about 6 weeks; my son who was sitting on the back side informed me that he heard some cracking sound once. I did not pay much attention. But, after 1 week when our family was heading towards Juhu they noticed that back side seat base was slightly loose and swiveling.

So, I decided to get it checked through the dealer because any way car was needed to be sent for repairing the Head-light Levelling Dial. Upon checking, dealer called me on phone to say that Plastic lock had broken. They told me that it was outside warranty because I had got seat covers fitted from un-authorised source. They said plastic lock was not available separately as it is integral part of seat base - I will have to purchase entire backside seat. They sent out a hand written quotation on an ordinary plain paper for Rs.8,000/-

I contacted customer care on Toyota Kirloskar's toll free helpline. One lady came on line and asked me if I have fitted seat covers from a third party. When I said 'yes'. She said I'll have to purchase new seat from the dealer. When I tried to reason with her, she said some expert person will call me but no one called up.

So, I contacted Mumbai office of Kirloskar Toyota. Customer care executive was very patient and listened to my story. I shared photograph of the broken plastic lock and hand-written quote given by the dealer. He confirmed that I'll have to purchase new seat but because TGA Fabric seat cover was not available and no time frame could be given; and also for the fact that dealer did not give proper quote; as a special case he would ask Wasan Toyota to offer 50% discount on the cost of back-side seat. 

Also, this person told me that they have received several complaints for the backside seats. And he claimed that each time it was due to seat cover fitted by un-skilled technicians. I told him that this fact conclusively points to a possibility that plastic lock is of sub-standard quality and/or non-Toyota trained mechanic are breaking the lock during removal/fitment of the seat. Assuming non-Toyota mechanic has not broken it; then also a possibility remains that it may break during removal/fitment of seat because of a manufacturing defect. Because in-spite of best manufacturing facility there is always a possibility that one plastic part would break out of 10,000 manufactured. One simply can't rule out this possibility saying non-Toyota mechanic had mis-handled it.

So, when I insisted on knowing exact reason for their not giving free seat replacement within the standard warranty, he asked Wasan Toyota people to make a visit. Wasan Toyota technician came and asked me what happened, removed the seat and took few photographs. Note that they did not show me or explain to me how plastic lock could have broken. They just found out what had happened. While leaving, they said they will share the photograph and their view of the situation with Kirloskar Toyota Motors (KTM).

After that even after my many reminders KTM did not care to tell me their finding, photographs and their opinion.

I'm surprised that in spite my many explanations, KTM failed to take note of following:

 1. Plastic lock had NOT broken during fitting of the seat cover, as I had personally supervised the operation.

 2. It broke only after about 2 months or so, during routine usage of the car.

 3. So, it can't be construed by any stretch of imagination that it broke due to mis-handling by a local vendor. Here it should be noted that car cover was fitted by a very reputed vendor's authorised distributor.

4. Since same complaint was found with many cars there is a possibility that this part's design or manufacturing quality is poor..

5. Seat is the simplest part of the car. And seat cover is simplest of all parts that goes in to making a car. Toyota claims that a fact of fitting a simplest of the simple part viz., seat cover from a outside vendor voids the warranty of the car seat? I argued with KTM - whether they or their dealer help the customer in fitting a seat cover that he has purchased from a third party? Their answer was no.

In such situation, what option is available to the customer so that he does not void the warranty? One can say that there is no option but to wait and purchase Toyota Genuine Accessories and get them fitted by authorised dealers. Does this not look ridiculous argument for something like a seat cover? This to me looks to be perfect case of pushing monopolistic trade practices. It may be fit case for 'Competition Commission of India'.

In contrast to this, when I purchased a Asus laptop in USA, I got the additional RAM fitted in it from their authorised service centre in India, without any cost. They do this free of charge so that laptop remains in warranty! Why can't Toyota follow similar practice?

I asked KTM to share photograph that were taken by Wasan Toyota and let a competent person explain to me, how this plastic lock could break 2 months after seat cover was fitted, due to poor workman ship.

I found that KTM people could not give single convincing answer to me as to how this happened and why they are you refusing to give me free of charge replacement under their standard 3 year warranty.

Suppose my car's door handle breaks tomorrow then ..
I started wondering - suppose my car's door handle breaks while opening the door then Toyota may ask me: "Is your car opened by anyone else?" I say - "Yes, it is opened by a person who daily cleans my car." And Toyota would say:  "Oh handle broke because it was mishandled by the person who cleans your car. That is not covered under the standard warranty; and we don't sell replacement handle because it is integral part of the door. Please change the entire door." I really shudder to think of such possibilities.

Any way, I asked KTM Mumbai's local person for contact details of his superior. He just kept on dodging reply by saying I should contact dealer for further details. Finally I told him that I will take up this with his higher management directly.

And after some effort on Linkedin I managed to get connected to a KTM manager - who is involved in Customer Care. I wrote a mail saying I'm a customer and would like to point out that there is no Complaint Escalation Mechanism at KTM. Is it by design or bad implementation?

And same evening, I got a call from dealer saying - due their efforts Toyota has agreed to give replacement seat free of charge. When it reaches their workshop, they will inform me.

In the mean time, I got a mail reply from this manager wanting to know details of my experience. What do I do? I'm not sure. May be I will share the details of emails or may be I will ask him to read this blog. May be I will do both.

Phew! Happy ending? May be.

In India, getting even a small thing done takes herculean efforts. Hope things will change with more and more people expressing their mind without any hesitation.

Update (30-Oct-2012)
On 19th Oct I went to Wasan Toyota for the seat replacement at 10.30 am (appointment time). After 40 min of wait I could tell them why I was there; and showed them the broken seat. After some internal consultation they asked me to wait. After waiting for about 1 hour I asked around for status. Concerned Service Engineer was not on desk, some one found out my job card and handed over me the copy. It said delivery time 1 pm. At 1 pm I was told it will take some more time.

So I finished lunch that I had brought with me, in their lunch room. Around 2.30 I went out near my car and found that something was being discussed among the dealership people. I joined in. Gist of the discussion was that it will take another 2 to 3 hours to complete the job. I told them that I am not prepared for such a long wait. They agreed to drop me at my office in their car; and deliver my car in the evening at my office. I accepted the offer and car was delivered to me around 6.30 pm. 

When I checked the back-side seat I found seat belt and three buckles were missing. After some checking car driver found them buried below the newly fitted seat! He pulled them out one by one by inserting his hand in the gap between the seat base and back! Well, do I have to say anything? This kind of incomplete work is very common in India. But I was not expecting it from a Authorized Toyota dealer.

After about 11 days, I got a call from Bloomberg UTV channel - Fight Back show, asking me if my complaint with Toyota was resolved to my satisfaction. I thought for a while; and remembered that I had marked copy of last few mails to Fight Back. But, I never heard anything from them. Any way, they told me that it was because of their effort that Toyota resolved the issue! Good. When I asked them for a proof they said they can't share it. Any way, it does not matter to me; whether I got the problem solved because of my efforts or with Fight Back's help. They took a short telephonic interview for few minutes about the incident. They may air it on their Fight Back TV show, which is usually telecast on Sat 7 pm and Sun 6 pm. Even some recorded episodes and user comments are on their website. It's a useful program and I watch it sometimes.

New Passport Seva Kendra at Andheri, Mumbai

Today visited PSK (Passport Seva Kendra) at Andheri, Mumbai. We're almost forced to do this i.e., apply for re-issue of a passport that was valid till January 2020.

What happened? It seems people with an Indian passport - which were issued before 1-1-2001 or a passport with 20 year's validity - are not eligible for a Schengen visa! If one is planning to visit one or more than one of 25 countries in Europe then passport should have been issued by Govt of India after 1-1-2001. Why? It seems that prior to this date details on passport were hand-written i.e., they were not printed in a machine readable format.

So, how does one apply for re-issue of a passport that is still valid till 2020? I could not find any reason I could tick. But, in our case, one reason came to our rescue. If that reason was not there, I wonder how does one apply for re-issue just to satisfy Visa requirement of European countries. (Note: Later on I noticed that for re-issue there an option - change of personal particulars - where change of appearance / signature is an acceptable reason. Also, there is an option 'None of above'. So, there is no problem!)

Anyway, quickly applied online (after fumbling and wasting precious few hours at old passport website) and got appointment for Tatkal re-issuance after 1 day.

One side note. There is enough confusion among travel agents about issuance of Tatkal passports. I was told it has stopped. But that's not true. Truth, as I discovered is that with new system developed by TCS (Tata Consultancy Services) it may not be necessary to apply in Tatkal because regular passports will be issued in about 15 days. So, people are discouraged or asked questions as to necessity of applying in Tatkal. If you insist (with good reasons) there is no problem. Tatkal applicants can expect passport in 7 days (or even earlier). Let's see what happens in our case. I will keep you posted.

One more thing. It seems to me that role of Authorised Agents for Passport is done away with - with introduction of new system. So, your good, friendly neighbourhood agent may not have any role, except if you decide not to read official website and want helping hand of an agent (who is not authorised now, btw). So, I did not find counter for Agents at Passport Seva Kendra.

Here are my suggestions to Passport Authorities regarding new passport issuance process. I gave following suggestions on passport website. Those in bracket are additions in this blog.

1. PSK's address is not properly given. It should be Great Oasis Bldg, Plot D-13, Road no.21 (Near Akruti Softech Park), MIDC, Andheri (E), Mumbai 400069. (Website says PASSPORT SEVA KENDRA, THE GREAT OASIS ENTERPRISES PVT. LTD., D-13, THE GREAT OASIS 21, MIDC MAROL, ANDHERI (EAST) MUMBAI - 400069).

2. PSK's location should be shown on google map. (Currently it is not possible to locate it on Google Map, even if know the correct address.)

Following will help you to find direction while coming from Andheri (Chakala Junction) or Marol Naka or Jogeshwari-Vikhroli Link Road.

Note: Car Parking is difficult here because I noticed almost 10-12 buses parked in the small - close ended street. Of course, there is a place for about 10-12 cars and equal number of bikes. Car parking is not allowed inside the building for visitors. One can take Buses starting from Andheri Station (East) and going to Seepz (MIDC). One can get down at Seepz and walk for about 5-7 min to reach PSK. If you get down at Tunga bus stop take Road 13,  turn right on Road 16 and dirty short-cut path beyond Food Express to reach PSK.

3. Your website should say clearly 'no photographs required for online applications'.  It will be taken at PSK along with finger prints.

4. Website should say 'Appointment will be given at 7.30 pm. onwards'. So, applicants should first login with username/password, fill in all details online or upload e-Form and submit application for appointment at 7.30 pm. (I was told this on their toll free number 1800-258-1800. Also, it seems that now the time has changed to 3.00 pm)

5. It should redirect applicants from earlier site https://www.passport.gov.in/ to this site (lot of people waste time because they don't know about this new site https://www.passportindia.gov.in/).

6. List of documents required should clearly say 'If PAN no and Election card number is given in the application, copy of same should be submitted'.

7. If earlier (old) passports are required/not-required for reissue/renewal - it should be explicitly stated.

8. It should be clearly stated that no person other than applicant will be allowed entry except parent with young children, senior citizens or persons with medical condition.

9. At PSK there should be some arrangement for relatives to hang around till applicant comes back e.g., water, toilet etc. (There is one hotel 'Food Express' on parallel Road - no.16 - a 2 min walk because of a short cut (dirty) path to this joint. Short-cut path is located just opposite the PSK building. One toilet in the compound is used by all and sundry and it is dirty.)

10. PSK should have few food items on sale - as it takes any where from 1 hours to 4-5 hours for each applicant. For example today we went in at 9.45 and came out at 2.45 i.e. 5 hours! (I heard that this PSK has opened just one month back and staff is learning. Most staff seems to be TCS employees. PSK starts at 9 am and works till 6 pm. Lunch time 1.30 pm to 2.00 pm. )

11. There should be separate queue for people with young children, senior citizen, people with disabilities/medical condition.

12. There should be inquiry counter outside PSK (currently security guards are answering all types of questions!)

Note:
a. Contrary to what impression you may get at the Passport website, one is not allowed to simply walk-in to PSK and apply. One needs ARN (Application Receipt No - which is given upon successful submission of application form) and Valid Appointment for the day.

b. If you have received an Email from Passport office then take Email printout clearly showing your ARN no. I saw many people being turned away for Email printout and ARN no./Appointment. Security people don't agree to view Email on laptop/mobile phone. One has to walk to MIDC main road (10 min) to locate Internet Cafe to take Email's printout.

c. Please ensure you don't take your laptop or camera. It is not allowed in, and there is no provision to keep it in a safe deposit anywhere. I saw lot of people getting in to trouble with this.

d. Currently PSK does not have any public telephone inside. Of course, there is a designated place but phone is not there yet. So, ensure that you carry mobile phone along with you.

e. PSK has one Photocopy Counter. They charge Rs.1 per page.


13. For address proof - when Electric or Tele bill is given one is required to give current bill as well as last year's bill. But 'upload' does not allow more than 1 electric/tele bill. This needs correction.
 
Here is a photograph of board displayed at PSK. It is useful and some information given here is not there on Passport website.
 

Do you have any comments or suggestions? Do write back.

Making of a Will

Recently I attended a seminar hosted by Moneylife Foundation, delivered by Adv Dr S D Israni. Dr Israni clarified during Q&A that Will/Personal Law etc are not his area of expertise but as a student of law he has interest in it; and would like to share his views with the audience. Seminar was oversubscribed and many were asked to join the next seminar. Unfortunately many did not turn-up. It happens. That's why overbooking is a standard practice in some service industries.

Any way, coming back to the subject of will, there is already an article on the seminar at this site.

I'll just add few points based on notes that I took during the seminar, mainly to record the important points for future use.

First, writing a will is neither complicated nor expensive. In fact, it could be done any time, any where on a simple plain piece of paper! What one requires is that, after it is written down - in language of your choice, when you put your signature - there should be two witnesses.

Practically, any adult can be a witness. But, if the property value is more; or if there is a likelihood of  a dispute among beneficiaries then it is preferable that one of the witness is a Doctor and other a Lawyer.

Do I have to reveal to the witness about content of the will?
You need not tell or show the witnesses what you have written in the will. They are merely a witness to your signing the will by putting down their name, address and signature. Of course, if you like, you may show the will to them; and give them a copy if you wish.

Will is not required to be registered. But, if it is registered with Sub-registrar of Properties (same department that registered property deeds / agreement of sale etc.) it helps as an independent verification / evidence of the will - should a dispute arise later on. There is no stamp duty on will. But registration fees will have to be paid.

Of course, one can write number of wills during his life time, registered or not. Only last will (registered or not) is taken in the account, while considering the claim by the beneficiaries. Will can be revoked any time without any formality by just writing a fresh will on a piece of paper with two witnesses.

Person making a will is called Testator in legal terms. When a will is made, legal heirs can not have any claim over the Testator's property; except what is given to them in the will.

What if no will is left by the deceased? 
In legal terms, this situation is called by a term - person died Intestate. In such a case, some times, succession certificate is required to be got from the High Court or District Court (for interior areas of a State), should a dispute arise over a property.

If a person has died Intestate then legal heirs have rights to the properly. Class-1 heirs are immediate relatives like Wife, Children and Mother. Class-2 relatives are Father, Brother etc. How much each can claim is decided by the Personal Law of the Religion of the deceased. So, religion plays an important part in deciding who will get what, when a person dies without a will. This being a very involved subject, it is best to take lawyer's advice on matters related to this aspect.

What is a will?
Will is a legal declaration of intention of the testator with respect to his property (including rights), which he desires to be carried into effect after his death.

Will is possibly the only legal document that has no legal validity till the person who has written it, is alive. Strange but true!

How to write a will?
Dr Israni said that J F Kennedy's will is famous for its simplicity and clarity. [I've seen J F Kennedy Jr's will. It's just two page long and comprehensive. It's only when reads a real will that we realise that it is not easy to write a simple will!]

Will should be written in any language, preferably in mother tongue - making it less vulnerable to mistakes of interpretation. Any way, it should be simple and clear i.e., there should not be any ambiguity with respect to its interpretation.

There is no prescribed format i.e., it could be in any format. It can be hand-written in a legible hand-writing. If it is typed and testator is unlettered then it should say 'text of the will was explained to me'. One can put thumb impression also.

Preferably, it should give list of each tangible and intangible property. It should state clearly the distribution i.e., who will get what. If one wants to divide the property among few then clear percentage should be mentioned in the will. Of course, total should be 100% or else there will be a dispute for sure.

It could mention how the property could be disposed off, if it is divided among two or more people.

Testator can give his property and rights to any one. It's not necessary to distribute it to his legal heirs. He can give it to any one including a trust. In fact, he can create a trust and then make a will.

The distribution can be conditional also. For example, When so and so attains an age of 25, he would get so and so amount etc. Logic of the same should be unambiguous. [There are many complications here when one actually sits down to write his will. This is because the will should provide for all possibilities. For example, say you have mentioned that after your death all properties should go to your wife. But what happens if she dies before you? Then you will have to make another will. But if both dies together, then what happens? Things become complicated when you have a son, two brothers, father etc. It's not easy. Just read J F Kennedy Jr's will - which is supposed to very simple.]

It is preferable:

• if will is written on a green ledger paper because it has more life than ordinary white paper
• if testator mentions his religion in the will
• if witness is younger than the testator
• if process of signing and attestation by witness is recorded on video

In case a will is written again, it should say clearly that it supersedes all previous wills, particularly those dated so and so.

Testator can appoint Executor of the will, if he so wishes. Executor can also be one of the beneficiary of the will. Executor is like a trustee, who ensures the distribution of property as written in the will. Executor can appoint/hire people to look after property and recover expense for the same from the property.

For making small changes will could have a section called 'codicil'. Codicil is an addendum that allows changes/addition of small nature to the will. It helps by avoiding the process of making a fresh will.

Some times Executor refuse to carry out his duties. In that case, matter goes to the court and court appoints an Administrator. Administrator will see the distribution of the property as per the will.

In case, a dispute arises then court issues a certified copy of the known last will called Probate. Also, court may appoint an administrator.

Jurisdiction
In case of dispute of an immovable property location of property decides the jurisdiction. And, in case of moveable property jurisdiction is decided by the location of the person in possession of the moveable property.

Transmission / Nomination
It would be prudent to appoint nominee for each property in such a way that nominee is same as beneficiary of that property as per your will (also called Legatee). In case, one decides to change the will then all such nominations also needs to be changed.

In case, one is sure of not changing his will then testator can include beneficiary's name as joint holder of the property. But, matter becomes complicated for adding / removing joint holders from legal point of view because both addition and removal of name requires joint holder's signature. And also transfer fees or stamp duty may become payable, if name is added later on.

With possible exception of shares, all nominees are legally speaking only a trustee i.e., upon death, they get the property in their name but they are supposed to transfer it to the beneficiary of the will. In 2010, Justice Dalvi of Bombay High Court has given a contrary view in case of shares claimed by a nominee.

Is Income Tax payable by the beneficiary upon receipt of property?
No. [This aspect needs to be checked by a Chartered Accountant.]

------------------------------oOo------------------------------

The Will of John F. Kennedy, Jr.

I, JOHN F. KENNEDY, JR., of New York, New York, make this my last will, hereby revoking all earlier wills and codicils. I do not by this will exercise any power of appointment.

FIRST: I give all my tangible property (as distinguished from money, securities and the like), wherever located, other than my scrimshaw set previously owned by my father, to my wife, Carolyn Bessette-Kennedy, if she is living on the thirtieth day after my death, or if not, by right of representation to my then living issue, or if none, by right of representation to the then living issue of my sister, Caroline Kennedy Schlossberg, or if none, to my said sister, Caroline, if she is then living. If I am survived by issue, I leave this scrimshaw set to said wife, Carolyn, if she is then living, or if not, by right of representation, to my then living issue. If I am not survived by issue, I give said scrimshaw set to my nephew John B.K. Schlossberg, if he is then living, or if not, by right of representation to the then living issue of my said sister, Caroline, or if none, to my said sister Caroline, if she is then living. I hope that whoever receives my tangible personal property will dispose of certain items of it in accordance with my wishes, however made unknown, but I impose no trust, condition or enforceable obligation of any kind in this regard.

SECOND: I give and devise all my interest in my cooperative apartment located at 20-26 Moore Street, Apartment 9E, in said New York, including all my shares therein and any proprietary leases with respect thereto, to my said wife, Carolyn, if she is living on the thirtieth day after my death.

THIRD: If no issue of mine survive me, I give and devise all my interests in real estate, wherever located, that I own as tenants in common with my said sister, Caroline, or as tenants in common with any of her issue, by right of representation to Caroline's issue who are living on the thirtieth day after my death, or if none, to my said sister Caroline, if she is then living. References in this Article THIRD to "real estate" include shares in cooperative apartments and proprietary leases with respect thereto.

FOURTH: I give and devise the residue of all the property, of whatever kind and wherever located, that I own at my death to the then trustees of the John F. Kennedy Jr. 1983 Trust established October 13, 1983 by me, as Donor, of which John T. Fallon, of Weston, Massachusetts, and I are currently the trustees (the "1983 Trust"), to be added to the principal of the 1983 Trust and administered in accordance with the provisions thereof, as amended by a First Amendment dated April 9, 1987 and by a Second Amendment and Complete Restatement dated earlier this day, and as from time to hereafter further amended whether before or after my death. I have provided in the 1983 Trust for my children and more remote issue and for the method of paying all federal and state taxes in the nature of estate, inheritance, succession and like taxes occasioned by my death.

FIFTH: I appoint my wife, Carolyn Bessette-Kennedy, as guardian of each child of our marriage during minority. No guardian appointed in this will or a codicil need furnish any surety on any official bond.

SIXTH: I name my cousin Anthony Stanislaus Radziwill as my executor; and if for any reason, he fails to qualify or ceases to serve in that capacity, I name my cousin Timothy P. Shriver as my executor in his place. References in this will or a codicil to my "executor" mean the one or more executors (or administrators with this will annexed) for the time being in office. No executor or a codicil need furnish any surety on any official bond. In any proceeding for the allowance of an account of my executor, I request the Court to dispense with the appointment of a guardian ad litem to represent any person or interest. I direct that in any proceeding relating to my estate, service of process upon any person under a disability shall not made when another person not under a disability is a party to the proceeding and has the same interest as the person under the disability.

SEVENTH: In addition to other powers, my executor shall have power from time to time at discretion and without license of court: To retain, and to invest and reinvest in, any kind or amount of property; to vote and exercise other rights of security holders; to make such elections for federal and state estate, gift, income and generation-skipping transfer tax purposes as my executor may deem advisable; to compromise or admit to arbitration any matters in dispute; to borrow money, and to sell, mortgage, pledge, exchange, lease and contract with respect to any real or personal property, all without notice to any beneficiary and in such manner, for such consideration and on such terms as to credit or otherwise as my executor may deem advisable, whether or not the effect thereof extends beyond the period settling my estate; and in distributing my estate, to allot property, whether real or personal, at then current values, in lieu of cash.
------------------------oOo-----------------------

The delay is on account of computer system blocking the refund - reply to RTI query for Income Tax Refund

My Income tax refund saga has spilled over to other posts in recent past. So, here I would like to share certain points to be kept in mind while making a RTI (Right to Information) application.

Brief History
For Assessment Year 2006-07 and 2007-08 my case was taken up for scrutiny and Assessing Officer  passed orders u/s 143(3) for refund of Income tax on 18-11-2008 and 31-8-2009 respectively. Since I did not receive the refund within the prescribed limit of 1 month from the date of order, I wrote number of letters to the ITO. I did not get a single reply. Hence I visited them personally 3 to 4 times but every time they sent me back with mis-leading replies e.g., system is blocked because you have one more PAN number (this PAN was already cancelled by ITax long back), we will have to prepare the cheque manually and so on.

RTI Application
I read in one news paper that income tax refund is covered under RTI Act. So, I said - let's try this out. And with about 3 months of effort I got the Refund with Interest. Cost incurred - Rs.24/-!! In the process there were many things I learnt. Here is the list:

1. Making RTI query to a Central Government is different from State Government. For Central Government one has to get either Demand draft, Pay Order or Indian Postal Order called IPO (available from Post offices) of Rs.10/-. But, to my surprise I had to visit at least 5 post offices before I could get it. Most of post offices are out of stock and have no information as to when they will get. One hint, ask for Rs.5/-, Rs.20/- IPO. One can attach Rs.20/- IPO instead of Rs.10/-; or 2 x Rs.5/- IPO. You will have to pay Rs.2/- commission on Rs.10/- IPO - although printed value of commission on IPO is Rs.1/-. That's massive 20% commission! May be RTI is required to un-earth a scam in to commission also!!

Format for application is not fixed but it should cover information like Name of applicant, subject matter of information, period for which information is required, and description of information required. While submitting the RTI one is required to mention name of payee. Finding this information is a big problem. For Income tax, I learnt that it is "Accounts Officer, Income Tax Dept, Govt of India".

For RTI query to State Government one has make payment by purchasing Non-judicial stamps of Rs.10/- and affix on the RTI application. Also, format for each State government dept is different and available from dept or web site. Earlier, post offices were accepting cash payments but it has stopped now.

2. Before you make an application, you will have to find out who is Public Information Officer (PIO) of the department. Generally this information should be readily available; and most government web sites claims to give this information. But, most of the time you will find that either link is not working or this information is just not given anywhere or some similar problem.

For Income tax refund, after great deal of effort, I found out that my Assessing Officer (AO) - who is supposed to assess my Income tax Return is the designated Public Information Officer. So, see the fun; the person against whom I have a complaint is the person who is going to give the answer! Hence RTI application for Income tax refund should be addressed to PIO, Assessing Officer (ITO/AC), Income Tax Ward / Circle No. ITO-xx(x)-x, his address with PIN code.

3. One can submit the RTI application at Post offices i.e., post office will accept your RTI application and forward it to the addressed PIO i.e., government officer free of cost. So, submission of RTI application as Post office saves us cost of sending application by hand delivery / Registered AD / Speed Post. List of Post offices accepting RTI application is put on India Post web site (http://www.indiapost.gov.in/). But I found information is not updated for a long time i.e., many more post offices accept RTI applications that list given there. Note that one should not send RTI application through courier. Also, on-line application for RTI is not accepted, so far.

4. Do not write questions against 'description of information required'. Instead, write that my questions are given in annexure-1. In annexure-1 write questions in a tabular form - each question serially numbered. Do not ask more than one question against each serial number.

5. In RTI query, remember that one ask for "information" only i.e., one can not ask "why" certain thing was not done. For example, one can not say 'Why no action is taken against Assessment Officer?' Instead one can ask 'Give details of reasons recorded for not taking action against the assessment officer for dereliction of duty'.

6. It is extremely important to draft the application properly. If not done with care, government departments have mastered the art of giving evasive replies. So, it is important that a knowledgeable person helps you to draft the text of the application. In fact, from my experience I can say that one requires a lawyer to draft it.

Also, remember that for sensitive information like Income tax refund, one has to make RTI application himself only. If not done information would be denied. Also, one has make query in individual capacity clearly stating that "I - , citizen of India, hereby apply for following information under the RTI Act 2005." One can not make application on behalf of firm, organization etc.

For my RTI application, I had gathered few drafts available on various sites for Income tax refund. After combining few of them I made an initial draft. I showed it to a group of helping people from "Tarun Mitra Mandal". They have a set of volunteers in various parts of Mumbai city, who give free advice on one particular day of the week, generally in the evenings/night time. More information about them can be found at http://www.thetmm.org/. Don't be fooled by their simple website. They are very knowledgeable and truly helpful people giving a very useful service free of charge.

In stead of going in to lot of details, in summary, I had to make 2 RTI applications. First got me the payment of refund without any interest. Second one got me the interest for late payment at 6% pa, calculated from 1st April of relevant Assessment year. For example, if AY is 2006-07 and interest becomes due from 1-4-2006.

Following table has text of my queries along with replies I received from the Income-Tax department and  last column says what I've learnt:

First RTI Application
Info. Asked by RTI application Dated 15-3-2011	Reply from ITax dated 15-4-2011		Lesson learnt (How to anticipate evasive answers and framing clever questions)
1. In how many days is the Income Tax Department supposed to refund the tax amount assessed in the Assessment Order u/s 143(3); and if refund is not given within the timeframe; give details of concerned person (name, address and contact no) and what actions are taken against the concerned person?	Within one month from the date of order of assessment u/s 143(3)		Since questions are not separately numbered, answer is given only to first part. So, each question should be separately numbered. Government officials are good at giving incomplete / partial answers.
2. Please give status and progress report on complaint letters written on 31-3-2010, 20-5-2010, 21-9-2010 and 25-11-2010.	Your complaint letters have been processed and your refund for AY 2006-07 and AY 2007-08 have been issued by this office through refund cheque dt. 1-4-2011		Answer given is as of 15-4-2011; and not as of 15-3-2011 i.e., when question was asked. So, we should ask “Please give status and progress report as on RTI query date (15-3-2011) on complaint…” Worst part is one cheque bounced back with reason "Reason(70): advice not received" I had to write a letter to the AO with copy of bounced cheque and cheque return advice and wait for 1 week before I got the payment from the bank.
3. If refund payment is made to the assessee, please give details of the same viz., Name, designation, address and contact phone no. of the concerned officer of Income tax department and Agent/Refund Banker, name and address of assessee where cheque was sent, mode of dispatch viz., ordinary post /speed-post/registered post/ECS etc; date of dispatch, proof of dispatch, details of cheque/ECS viz., name of the bank, branch, date of cheque/ECS and amount, date of delivery, date of encashment of cheque/ECS, if cheque is returned un-delivered – reason for non-delivery.	Refund for A.Y. 2005-06 & 2007-08 has been sent by refund banker cheque, Advice No.ITC/A7 812528 & 812529 dated 01/04/2011. The same is sent by Registered speed post on 05/04/2011 on the address provided by you i.e., xxx, Mumbai-xx. Name: XY Designation: ITO MM(N)-P Office address: xxx,xx Tele:xxx		Here, although Refund was not given on date of RTI application; AO made the Refund cheques without Interest u/s 244A and sent out. Also he did not send advice No.ITC/A7 along with the 2 cheques. And he cleverly replies that Refund has been sent. So, to not to allow this type of reply, one should mention clearly “Provide status of Refund as on date of RTI query and not as on date of your reply” If question 2 was properly framed answer to this question would have been negative.
4. In case of non-delivery of refund cheque for any reason; what steps are taken by Income tax department and Agent/Refund banker to inform the assessee about the non-delivery of refund cheque? In case, no action is taken – please provide the name, address and phone number of person from whom assessee can get the refund cheque along with procedure for claiming such refund cheques and in what time period he is supposed to get the refund cheque.	N.A.		No comment.
5. In case, no refund payment is made to the assessee please give following details: a. Name, Designation, Office Address, Office Telephone Number, Mobile Numbers (in case mobile provided and paid for by the office) of the officer of the Income Tax department who is responsible for the inordinate delay of Income tax refund, action taken for dereliction of duties and if no action is initiated, reasons thereof be made known to me. b. Give details of number of days in which this officer is supposed to issue the refund payment to the assessee as per rules/procedures of Income tax department c. Please inform me the reasons for non-payment of refund payment under Sec 4(1)(d) of the RTI Act, since I am an “affected” person. d. By which date I should expect to get the refund payment along with interest due to me. e. Give detailed calculation of interest mentioning no of days and interest rate, which assessee is entitled to receive for the late payment of refund amount.	[No reply. In fact, reply for 6 is given at 5]		Here question is not answered at all. I wish question was written as given below: “In case, Income tax refund is not done to the assessee on or before date of RTI query (15-3-2011) please give following details:..” Any way, this seems to be a standard technique to avoid giving reply to uncomfortable questions. Go for appeal.  In appeal, demand Penalty for not giving answer e.g., “I demand imposition of Penalty under Section 20 of the RTI Act, at the rate of Rs. 250.00 for every day of delay (subject to a maximum of Rs. 25,000.00) from the date the information was due (15-4-2011) till the date the information is actually given to me.”
6. The Name, Office Address, Office telephone number and Mobile Number of the Higher Officer to whom a First appeal will lie under Sec 19(1) of the RTI act 2005	Name: GH Designation: Joint Commissioner of Income Tax Rg M (N) Office Address:xx,x Tele: xx		No comment
Second RTI Application
Details of Further Information required through RTI application dated 18-5-2011	Reply from Income Tax Dept dated 21-6-2011			Lesson learnt (How to anticipate evasive answers and framing clever questions)
1. If refund is given after one month of assessment u/s 143(3) then as per Income tax act (a) give details of rate of interest  payable for the late payment (b) from which date to which date interest becomes payable to the assessee. (c) Reasons recorded for not paying interest along with the income tax refund amount. (d) give detailed calculation of Interest payable to assessee particularly mentioning rate of interest, period for which interest is paid (start date and end date) and number of days for which interest is payable for AY 2006-7 and 2007-08.	(a) Rate of Interest is 0.5% (b) From 1st April of the relevant A.Y. to the date of refund order (c) The delay is on account of computer system blocking the refund (d) As per ITNS 150 enclosed herewith.			(a) 0.5% is per month and not per annum. Confusing. Isn't it? (b) We should try to get exact date e.g., 1-4-2006/2007 to 1-6-2011 (c) Technically this is a wrong answer. We should expect this answer and cleverly frame question e.g., “Please note evasive reply like ‘delay is on account of computer system ...’ etc. are not acceptable.” (d) ITNS 150 does not mention rate of interest, period, no. of days (we should write months).
2. (a) Reasons recorded for undue delay in taking action on complaint letters. (b) Name and designation of officers responsible for the same. (c) Whether any disciplinary action taken the responsible officers or not. If not, reasons recorded for the same. (d) Name and designation of senior officers authorized to take action against the responsible officers for delay.	(a) The delay is on account of computer system blocking the refund. (b) Not applicable (c) Not applicable (d) The Jt. Commissioner of Income Tax-Rg.NN(M) Mumbai			(a) Absolutely wrong answer. (b) wrong answer (c) wrong answer (d) No comment One should appeal against this answer. Or expect this answer & cleverly frame question (read above remark)
3. Give details of total number of pending income-tax refunds overdue by 1 month from your office	[No reply. In fact, reply for 4 is given at 3 and so on. So, last reply is for 5]			In appeal, demand Penalty for not giving information.
4. Give details of number of orders passed but refunds still lying in custody of your office and dispatch clerk and Refund Banker/agency for more than 1 month	No Day to day progress report maintained since refund order are issued on computer through Refund Banker. SBI.			Evasive answer. Go for appeal for not giving correct answer.
5. Whether any disciplinary action is taken against the responsible income tax officer, dispatch clerk and Refund Banker/agency for not refunding the amount in time. If no action is taken reasons recorded for the same.	Not applicable.			Why not applicable? Wrong answer. Go in appeal.
6. Give name and designation of senior officer to look after and supervise the proper and timely dispatch of refund orders along with interest to the assessee.	The Incumbent Assessing Officer Shri XY, ITO-NN(M)-P. Mumbai. Under the supervision of Shri PQ, Jt. CIT-Rg.NN(M). Mumbai.			No comment.

7. One may ask me why I did not go for Appeal rather than choosing to make second RTI application, asking for 'further information'. In fact, I had prepared the Appeal but on careful thinking and advice from a welwisher, I decided against it. Main reason behind this decision was that purpose of my RTI application was not to expose inefficiency but to get result. As long as I got the result that I wanted, I could not ask for more.

Let me have your feedback.