D
ire
c
t
T
ax
e
s
_
W
e
a
lt
h
T
ax
_
F0
8
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
2
8
.
1
MAS
T
E
R
M
I
N
D
S
-
QUAL
I
T
Y
E
D
UC
AT
I
O
N
B
E
YOND
YO
UR
IM
A
G
I
N
AT
I
ON
2
8.
W
e
a
l
t
h
T
a
x
Act
,
19
57
C
ha
rg
ea
b
il
it
y
S
e
c
.3:
W
e
alt
h
t
a
x
is
c
ha
rg
e
d
f
or
e
v
e
r
y
a
s
s
e
s
s
m
e
nt
y
e
ar
i
n
re
s
p
e
c
t
of
t
he
ne
t
we
a
l
t
h
o
n
t
h
e
c
o
rre
s
p
o
n
d
in
g
v
a
lua
t
io
n
d
at
e
o
f
e
v
e
ry
I
n
d
i
v
i
d
u
al;
Hin
d
u
Und
i
v
i
d
e
d
Fa
m
i
l
y
and
C
o
m
p
a
ny
at
t
h
e
rat
e
of
1
%
of
t
h
e
a
m
ount
b
y whi
c
h the
ne
t
we
al
t
h e
x
c
e
e
d
s
R
s
.1
5
La
k
h
s
.
E
d
ucat
i
o
n
C
e
s
s
o
f
3
%
is
no
t le
v
i
a
b
l
e
o
n
the
a
m
ount
of
W
e
a
lth T
ax.
A
pp
lic
ab
il
it
y
o
f
w
e
a
lth
t
a
x
:
1
.
I
nd
iv
idual
:
T
he
fo
l
l
o
win
g
p
e
r
s
o
n
s
t
r
e
at
e
d
as
‘i
nd
iv
idu
al
’ u/
s
3
of
t
he
we
alt
h
t
ax.
a
)
L
e
g
a
l
hi
r
e
s
o
f
an I
nd
i
v
idu
a
l.
b
)
Ho
l
d
e
r of
a
n i
m
p
a
rt
i
b
le
e
s
t
a
t
e
.
c
)
Hind
u
d
e
i
t
i
e
s
(i
t
m
e
a
ns
form
al
a god
/
god
d
e
s
s
)
d
)
T
rustee
s
o
f
a t
rust who a
r
e
l
i
abl
e
u
/
s
2
1
A.
e
)
T
rad
e
u
ni
ons
2
.
H
U
F
3
.
C
o
mp
an
y
4
.
A
OP c
ha
r
g
e
ab
l
e
u
/
s
2
1A
A
:
S
it
uat
ion
W
ea
lth
T
ax
a
s
s
ess
men
t
Sh
ares
o
f
m
e
m
b
e
rs
of
a
n
A
OP
are
d
e
t
e
rm
i
nat
e
o
r k
nown.
I
n
t
e
re
s
t
o
f
m
e
m
b
e
r
s
in
t
he
as
s
e
t
s
o
f
t
he
AO
P
s
h
all
b
e
v
a
lue
d
a
s
p
e
r
R
ule
1
6
and
1
7
of Sc
he
d
ul
e
II
I
.
Sh
ares
o
f
m
e
m
b
e
rs
of
a
n
A
OP
are
i
n
d
e
t
e
rm
in
a
t
e
or unk
nown.
W
e
a
l
t
h
t
a
x
i
s
le
v
ie
d
o
n
t
he
AO
P
.
It
i
s
l
iab
le
t
o
t
a
x
a
t
t
h
e
rat
e
le
v
iab
le
u
p
o
n
a
nd
re
c
o
v
e
rab
l
e
f
r
om
a
n
i
nd
i
v
id
ua
l
who
i
s
a
ny
I
nd
i
an
c
i
t
i
z
e
n
and
re
s
iden
t
.
V
a
lu
a
t
io
n D
a
t
e:
Se
c
.2
(
q):
I
t
re
f
e
rs
t
o
t
h
e
3
1
st
M
a
rc
h
i
m
m
e
d
ia
t
e
l
y
p
re
c
e
e
d
in
g the
ass
e
s
s
m
e
nt
ye
a
r.
Th
i
s
p
r
o
v
ision
do
e
s
no
t a
pp
ly
to –
a
.
C
o
m
p
a
ny
re
gi
s
t
e
re
d
U/
s
2
5
of the
c
o
m
p
a
ni
e
s
A
c
t
, 1
9
5
6
b
.
C
o
op
e
rat
i
v
e
s
o
c
ie
t
y a
nd
c
.
Any s
oci
al
c
l
ub
d
.
Any p
oli
t
i
c
a
l
p
a
rt
y
e
.
Any m
u
t
ua
l
fund
U
/
s
1
0
(2
3
D)
C
H
A
RGE
A
B
I
LI
TY
I
ndi
vidu
a
l
HU
F
/
Co
m
pan
ie
s
Na
ti
on
a
l
i
ty
Re
s
i
de
nt
i
a
l
St
a
tu
s
L
o
c
a
ti
on
of
a
ss
et
s
a
s
o
n
th
e
v
a
lu
a
ti
on
d
a
te
L
o
c
a
ti
on
of
a
ss
et
s
a
s
o
n
th
e
v
a
lu
a
ti
on
d
a
te
Re
side
nt
i
a
l
S
ta
tu
s
W
e
a
lt
h
T
ax
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
2
8
.
2
W
W
W
.
G
NTMASTE
RM
INDS.CO
M
C
it
iz
e
nship
/
R
eside
nti
al
S
t
a
tus o
f
th
e
ass
es
s
e
e i
n
I
ndi
a
A
s
s
et
s
Lo
ca
t
e
d
Deb
t
s
i
nc
urre
d
o
n
a
s
s
e
ts
I
n
I
n
dia
Ou
t
s
ide
I
ndia
I
n
I
ndia
Outs
id
e
I
ndia
1
.
I
n
d
iv
i
d
u
al wh
o
i
s
a
n I
n
d
i
a
n N
at
io
n
al
and
HUF
a
)
R
e
s
i
d
e
n
t
and
or
d
in
a
ri
ly
re
s
ident
b
)
R
e
s
i
d
e
n
t
b
ut
n
o
t
ord
in
aril
y re
s
i
d
e
nt
c
)
N
o
n
r
e
s
i
d
e
nt
T
a
x
a
b
l
e
T
a
x
a
b
l
e
T
a
x
a
b
l
e
T
a
x
a
b
l
e
N
o
t
T
axa
b
l
e
N
o
t
T
axa
b
l
e
Ded
uctib
l
e
Ded
uctib
l
e
Ded
uctib
l
e
De
du
ctibl
e
N
o
t
De
d
u
ctibl
e
N
o
t
De
d
u
ctibl
e
2
.
I
n
d
i
v
i
d
u
al wh
o
i
s
a
F
ore
i
g
n
N
at
ion
a
l
T
a
x
a
b
l
e
N
o
t
T
axa
b
l
e
Ded
uctib
l
e
N
o
t
De
d
u
ctibl
e
3
.
a
)
R
e
s
i
d
e
nt
c
o
m
p
a
ny
:
b
)
N
on
re
s
i
d
e
nt
c
om
p
any.
T
a
x
a
b
l
e
T
a
x
a
b
l
e
T
a
x
a
b
l
e
N
o
t
T
axa
b
l
e
Ded
uctib
l
e
Ded
uctib
l
e
De
du
ctibl
e
N
o
t
De
d
u
ctibl
e
N
at
ure
o
f
p
rop
er
ty o
r deb
ts
a
nd
id
en
t
if
ic
at
ion o
f
it
s
lo
c
a
t
io
n
N
at
ure
o
f
p
rop
er
ty
/
D
eb
ts
L
o
ca
ti
o
n
Any
i
m
m
o
v
ab
le
p
ro
p
e
rt
y
or
any
ri
ght
s
or
i
nt
e
re
s
t
on i
m
m
o
v
a
b
l
e
p
ro
p
e
rt
y.
P
ro
p
e
rt
y l
i
e
s
i
n
I
nd
ia
M
ov
a
b
l
e
p
r
op
e
rt
y
o
r
a
ny
ri
ghts
o
r
in
t
e
re
s
t
o
n
m
ov
a
b
l
e
p
rop
e
rt
y
.
P
ro
p
e
rt
y l
o
c
a
t
e
d
i
n I
nd
i
a
Deb
t
s
,
Se
c
ure
d
or Un
s
e
c
ure
d
R
e
p
aym
e
nt
in
Ind
ia
o
r
d
e
b
t
ors
is
re
s
i
d
in
g
in
I
nd
i
a
B
o
a
t
s
o
r Ai
r
c
raf
t
o
r M
o
t
or
C
ar
o
r Ve
hi
c
le
R
e
gi
s
t
e
re
d
i
n I
nd
ia
C
o
mp
uta
t
io
n of Ne
t
we
a
lt
h
:
P
ar
ti
c
u
lar
s
Rs
.
A
s
s
e
t
s
s
p
e
c
i
fi
e
d
i
n Se
c
. 2
(
e
a
)
c
harge
a
b
le
i
n
the
ha
nd
s
of
ass
e
s
s
e
e
x
xxx
A
d
d:
De
e
m
e
d
a
s
s
e
t
i
n
t
h
e
ass
e
s
s
e
e
’s
han
d
s
u/
s
4
x
xxx
L
ess
:
Ag
g
re
gat
e
v
alu
e
of
all
t
he
d
e
b
t
s
owe
d
b
y
t
he
ass
e
s
s
e
e
on
t
he
v
alu
a
t
i
on
d
a
t
e
i
nc
urr
e
d
in
re
la
ti
o
n t
o
the
ab
o
v
e
s
a
id
as
s
e
t
s
(
x
x
x
x)
L
ess
:
As
s
e
t
s
e
xempt
u/
s
5
(
x
x
x
x)
N
e
t
we
alt
h
as p
e
r W
e
a
lth T
ax Act
x
xxx
Ro
und
in
g
o
f
f
Ta
x
S
ec
.
44D:
T
he
am
o
u
nt
o
f
we
al
t
h
t
ax,
in
t
e
re
s
t
,
p
e
na
l
t
y,
fi
ne
or
a
ny
ot
he
r
s
om
e
p
a
y
a
b
l
e
und
e
r
t
he
W
e
a
l
t
h
T
ax Act
s
ha
l
l
b
e
round
e
d
o
ff
to
t
h
e
ne
a
re
s
t
rup
e
e
.
1.
A
SS
E
T
Se
c
. 2(
e
a):
"
Ass
e
t
"
,
i
n
re
lat
ion
t
o
t
he
a
s
s
e
s
s
m
e
nt
ye
ar
c
o
m
m
e
nc
i
ng
on
t
he
1
s
t
d
a
y
o
f
A
p
ri
l
,
1
9
9
3
,
or
any
s
ub
s
e
qu
e
nt
a
s
s
e
s
s
m
e
n
t
y
e
ar,
m
e
ans:
a
)
B
uildin
g :
Any b
ui
l
d
i
ng
or l
a
nd
app
urt
e
n
a
nt
t
h
e
re
t
o
,
whe
t
he
r
us
e
d
fo
r
R
e
s
i
d
e
n
t
i
al
p
urp
ose
or
C
o
m
m
e
rc
i
al
p
urp
ose
s
o
r
Fo
r
t
h
e
p
urp
ose
o
f
m
ai
nt
ai
ni
ng
a
gue
s
t
h
o
us
e
[i
nc
l
ud
i
ng
a
fa
rm
h
o
use
s
i
t
u
at
e
d
withi
n
t
we
nt
y
fi
v
e
k
il
o
m
e
t
e
rs
from t
he
l
oc
a
l
li
m
its
of an
y
m
uni
c
i
p
al
ity
)
B
ut do
es no
t i
nc
lude
ÿ
R
e
s
i
d
e
nt
i
a
l
hous
e
is
all
ot
t
e
d
b
y
a
c
o
m
p
an
y
t
o
a
n e
m
p
l
o
ye
e
or
a
n off
i
c
e
r
o
r
a
d
i
re
c
t
or
wh
o
i
s
in
whole
t
i
m
e
e
m
p
l
o
y
m
e
nt
,
ha
v
i
n
g
a
gros
s
ann
ua
l
s
al
ary
of
l
e
s
s
t
ha
n
f
i
v
e
l
a
k
h
rup
e
e
s
;
D
ire
c
t
T
ax
e
s
_
W
e
a
lt
h
T
ax
_
F0
8
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
_
2
8
.
3
MAS
T
E
R
M
I
N
D
S
-
QUAL
I
T
Y
E
D
UC
AT
I
O
N
B
E
YOND
YO
UR
IM
A
G
I
N
AT
I
ON
ÿ
a
ny
ho
u
s
e
for
re
s
ident
i
al or
c
o
m
m
e
r
c
i
al p
urp
o
s
e
s
whi
c
h f
orm
s
p
art
of
s
t
ock
in
t
ra
d
e
:
ÿ
a
ny
house
whi
c
h
is
oc
c
upi
e
d
b
y
t
he
a
s
s
e
s
s
e
e
for
t
h
e
p
urp
ose
s
o
f
a
ny
b
u
s
i
ne
s
s
o
r
p
r
ofe
s
s
i
on c
arrie
d
on b
y
h
im
;
ÿ
a
ny
re
s
i
d
e
nt
ial
p
ro
p
e
rt
y
wh
ic
h
i
s
le
t
o
ut
for
a
m
i
ni
m
um
p
e
ri
od
o
f
3
0
0
d
a
ys
i
n
t
he
p
r
e
v
i
o
u
s
ye
ar;
ÿ
a
ny
p
ro
p
e
rt
y i
n
t
he
nat
u
r
e
of
c
o
m
m
e
r
c
ial
e
s
t
ab
li
s
hm
e
nt
s
o
r c
om
p
l
e
x
e
s
.
D
M
S
r
i
n
i
v
a
s
2
48 (FB
)
B
uil
d
i
ng
owne
d
b
y
p
art
n
e
rs
b
ut
us
e
d
in
fi
rm
s
b
usi
ne
s
s
i
s
d
e
e
m
e
d
t
o
b
e
use
d
b
y
t
he
ass
e
s
s
e
e
fo
r
hi
s
o
wn
b
usi
ne
s
s
or p
r
ofe
s
s
i
on –
N
o
t
an a
s
s
e
t
c
harge
abl
e
t
o t
a
x
.
b
)
M
o
t
o
r
C
ar
s
:
M
ot
o
r
c
ars
ot
he
r
t
han
t
h
o
s
e
u
s
e
d
b
y
t
he
as
s
e
s
s
e
e
i
n
t
he
b
u
s
i
ne
s
s
o
f
ru
nni
n
g
t
he
m
o
n
hi
re
o
r a
s
s
t
ock
in
t
rad
e
So
u
t
h
er
n Ro
a
d
w
a
y
s
Ltd (
M
ad
.)
M
ot
o
r
C
ar
s
c
o
v
e
r
s
al
l
m
ot
o
r
v
e
hi
c
le
o
t
he
r
t
han
he
avy
v
e
hi
c
l
e
s
.
He
nc
e
,
b
use
s
,
t
ruc
k
s
,
t
e
m
p
os
a
r
e
not
c
o
n
s
i
d
e
r
e
d
a
s
Mo
t
or
C
a
rs
,
Howe
v
e
r,
J
e
e
p
,
Sp
o
rt
Ut
i
l
i
t
y
V
e
h
i
c
l
e
(
S
U
V
)
,
M
ul
t
i
Ut
i
l
i
t
y
V
e
hi
c
l
e
(
M
UV
),
are
c
las
s
if
ia
b
le
as
Mo
t
or C
ar.
c
)
Je
w
e
l
ler
y
:
J
e
we
l
l
e
ry,
b
ul
li
on,
furni
t
ure,
u
t
e
n
s
il
s
or
any
o
t
h
e
r
art
i
c
l
e
m
ade
whol
l
y
o
r
p
a
rt
l
y
of
go
l
d
,
s
i
l
v
e
r,
p
l
at
i
n
um
or
an
y
ot
he
r
p
re
c
ious
m
e
t
al
o
r
an
y
a
l
l
oy
c
ont
ai
ni
ng
one
o
r
m
ore
o
f
s
u
c
h
p
re
c
i
ou
s
m
e
t
a
ls
;
E
x
c
lud
e
:
P
rov
i
d
e
d
t
hat
w
h
e
re
an
y
of
t
he
s
aid
as
s
e
t
s
is
u
s
e
d
b
y
t
he
as
s
e
s
s
e
e
as
s
t
ock
in
t
r
a
d
e
,
t
he
g
old
d
e
p
osi
t
b
o
nd
s
i
s
s
ue
d
und
e
r
t
h
e
Gold
De
p
os
i
t
Sc
he
m
e
,
1
9
9
9
n
o
t
i
fi
e
d
b
y
t
he
C
e
nt
r
a
l
Go
v
e
rn
m
e
nt
.
d)
Ya
c
hts
,
B
o
a
t
s
a
nd
A
ir
c
ra
f
ts
:
Yac
ht
s
,
b
o
a
t
s
an
d
a
ir
c
ra
fts
o
t
h
e
r
t
h
an
t
ho
s
e
use
d
b
y
t
h
e
ass
e
s
s
e
e
f
or
c
o
m
m
e
r
c
i
a
l
p
urp
ose
s
;
Gar
e
wa
r
e
W
all
Ro
pe
s
L
t
d
.
V
s
. CI
T
(
M
um.
)
Airc
r
a
ft
u
s
e
d
b
y
t
he
As
s
e
s
s
e
e
f
or
it
s
o
wn
b
usi
ne
s
s
s
ha
l
l
b
e
t
re
a
t
e
d
a
s
c
om
m
e
r
c
i
a
l
p
urp
ose
.
F
o
r
e
x
a
m
p
le
,
airc
raft
s
use
d
fo
r
t
ran
s
p
o
rt
i
n
g
g
o
od
s
o
f
t
h
e
a
s
s
e
s
s
e
e
,
or
c
a
rr
y
i
ng
i
t
s
Dire
c
t
o
rs
of
E
x
e
c
u
t
iv
e
s
of
E
m
p
l
oy
e
e
s
,
s
hal
l
n
o
t
b
e
t
re
a
t
e
d
a
s
use
d
f
o
r
c
om
m
e
rc
ia
l
p
urp
ose
.
e
)
U
rb
an
L
an
d:
Ur
b
an
l
an
d
s
itua
t
e
d
in
s
p
e
c
if
i
e
d
are
a
‘
s
p
e
c
if
i
e
d
are
a'
d
e
fi
ni
t
i
o
n
g
i
v
e
n
u
/
s
.2
(
1
A)
o
f
I
nc
o
m
e
t
a
x
A
c
t
a
p
p
li
e
s
ÿ
Si
t
ua
t
e
d
with
in
m
unic
ipa
li
t
y
,
e
t
c
.
whi
c
h
ha
s
a
p
op
u
l
at
i
on
of
not
l
e
s
s
t
ha
n
1
0
,0
0
0
as
p
e
r l
a
t
e
s
t
c
e
ns
u
s
o
n
t
h
e
fi
r
s
t
d
ay of p
re
v
i
o
u
s
ye
a
r.
ÿ
Si
t
ua
t
e
d
wi
t
hi
n
8
k
i
lo
m
e
t
e
rs
fro
m
the
notifi
e
d
l
oc
a
l
l
i
m
t
s
.
U
rb
an
l
an
d
do
es no
t i
nc
lud
e
ÿ
l
a
nd
on
whi
c
h
c
on
s
t
ructio
n
of
a
b
u
il
d
i
ng
i
s
n
ot
p
e
rm
i
s
s
i
b
l
e
u
nd
e
r
a
ny
l
aw
for
t
he
t
ime
b
e
i
ng
i
n
fo
r
c
e
in
t
he
a
r
e
a
i
n wh
ic
h s
uch
la
nd
i
s
s
i
t
ua
t
e
d
; or
ÿ
l
a
nd
oc
c
up
i
e
d
b
y
an
y
b
u
il
d
i
ng
wh
i
c
h
has
b
e
e
n
c
on
s
t
ructed
with
t
he
app
ro
v
al
o
f
t
he
a
p
p
rop
ri
a
t
e
a
u
t
hori
t
y;
o
r
ÿ
a
ny
un
us
e
d
la
nd
he
ld
b
y
t
he
a
s
s
e
s
s
e
e
for
in
d
ustrial
p
urp
o
s
e
s
fo
r
a
p
e
r
i
od
of
t
w
o
ye
a
rs
from
t
he
d
a
t
e
of
its
a
c
q
uis
ition
b
y
h
im
;
o
r
ÿ
An
y
l
a
nd
he
ld
b
y
t
he
ass
e
s
s
e
e
a
s
s
t
o
c
k
i
n
t
ra
d
e
for
a
p
e
ri
od
of
t
e
n
ye
a
rs
from
t
he
d
at
e
o
f
i
t
s
acqui
s
i
t
io
n
b
y h
im.
f
)
C
ash i
n H
an
d:
C
ash
i
n
ha
nd
,
i
n
e
xc
e
s
s
of
R
s
.
5
0
,0
0
0
/
f
o
r
i
nd
i
v
i
d
ua
ls
a
nd
Hind
u
und
iv
id
e
d
fam
il
i
e
s
and
i
n
t
he
c
a
s
e
of other p
e
rs
on
s
,
any a
m
ount
n
o
t
re
c
o
rd
e
d
i
n the
b
ook
s
o
f
ac
c
ount
.