The important changes w.e.f 01-04-2025 with relates to financial planning

 Here’s a summary of the important changes w.e.f 01-04-2025: 

1. *Income Tax Changes*:

   - New tax slabs and rates will be implemented, with individuals earning up to ₹12 lakh annually no longer required to pay income tax.

   - A standard deduction of ₹75,000 will apply to salaried individuals, making up to ₹12.75 lakh salary tax-free under the new tax regime.

2. *UPI Rule Changes*:

   - UPI payments from inactive numbers will no longer be possible. Mobile numbers linked to UPI that have been inactive for a long period must be updated with banks before April 1 to avoid losing access to UPI services.

3. *Credit Card Rule Changes*:

   - Reward points structures for certain credit cards will change. Specifically, changes will affect SBI SimplyCLICK and Air India SBI Platinum credit card holders, as well as Axis Bank Vistara Credit Card users due to the merger of Vistara with Air India.

4. *Unified Pension Scheme (UPS)*:

   - The UPS, introduced in August 2024, will replace the old pension scheme starting from April 1. It will affect around 23 lakh central government employees, offering a pension equivalent to 50% of the last 12 months' average basic salary for those with at least 25 years of service.

5. *GST Rule Changes*:

   - The GST portal will implement mandatory multi-factor authentication (MFA) for taxpayers, enhancing security. Additionally, E-Way Bills (EWBs) can only be generated for documents not older than 180 days.

6. *Bank Minimum Balance Changes*:

   - Banks like SBI, PNB, and Canara Bank will update their minimum balance requirements. Customers failing to maintain the required balance will face penalties starting from April 1.

7. *Changes in Saving Account and FD Interest Rates*

Several banks are going to change the interest rates on savings accounts and FDs starting from April 1. Banks like SBI, HDFC Bank, Indian Bank, Punjab & Sind Bank, and IDBI Bank have revised their FD and special FD interest rates. You can check the interest rates that will be applicable from April 1 on the respective bank's website.

8. *PAN-Aadhaar Link Required for Receiving Dividends*  

If your PAN-Aadhaar link is not updated, starting from April 1, you will not receive dividends on stocks. Additionally, TDS on capital gains will increase, and you will not receive any credit in Form 26AS.

9. *Demat-Mutual Fund Account Rules to be Stricter*  

SEBI has made the rules for opening mutual fund and demat accounts stricter. According to the new rules, all investors are required to update their KYC and nominee details again. If you fail to do so, your demat account may be frozen. However, you can reactivate a frozen account.

10. *GST Rule Changes in the New Financial Year*  

The Indian government is going to make significant changes in the GST (Goods and Services Tax) rules in the new financial year. From April 1, 2025, the Input Service Distributor (ISD) system will be implemented. This change aims to ensure proper tax revenue distribution among states. 

This change is a significant step toward streamlining the GST system. The ISD system will not only help in distributing tax revenue among states but also assist businesses in managing their tax liabilities more effectively.

11. *LPG Gas Cylinder Prices to Change*  

As you know, LPG gas cylinder prices are reviewed at the beginning of each month and are then adjusted accordingly. From April 1, oil companies may change the prices of domestic and commercial gas cylinders, which will directly affect your pocket. The prices are determined based on international oil prices and the exchange rate between the dollar and rupee.

12.*Fixed Deposits (FD) Will Be More Beneficial*

If you invest in Fixed Deposits (FD), here’s some good news for you. From April 1, banks will not deduct TDS (Tax Deducted at Source) on interest up to ₹1 lakh on FD, RD, and similar savings schemes. This limit has been specifically set for senior citizens, who previously had a limit of ₹50,000, which has now been increased to ₹1 lakh. Additionally, other investors have also received relief, with their limit increased from ₹40,000 to ₹50,000. This means that if a senior citizen earns up to ₹1 lakh in interest from FD in a year, no TDS will be deducted on it. The limit for senior citizens has been directly doubled, providing them with significant benefits.

13. *TDS /TCS limit revision*

For the financial year 2025-26, starting April 1, 2025, the threshold limits for TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) under certain sections of the Income Tax Act have been increased. This means that TDS and TCS will only be applicable if the transaction exceeds these revised limits, reducing the compliance burden on smaller transactions.

14. *TDS on Partner’s Remuneration Section-194T

Section 194T was introduced in Budget 2024 to increase the tax base and compliance of partnership firms and LLPs. Section 194T requires firms and LLPs to deduct TDS at the rate of 10% if the payments made to partners are more than Rs. 20,000 in a financial year. This section covers all commissions, remuneration, bonuses, salary, or interest payments to partners.

   15.* Removal Of TCS On Sale Of Goods* 

Previously, the seller had to collect a TCS under section 206C(1H) on the sale of goods if the aggregate value of goods sold exceeded Rs. 50 lakhs with other conditions. This created compliance issues with section 194Q where the buyer had to deduct TDS on the purchase of goods with the same conditions.

16. *Omission Of Sections 206AB & 206CCA*

Sections 206AB & 206CCA required a higher TDS and TCS rates for Non-filers i.e, individuals who do not file tax returns. It was a burden on the dedcutors and collectors to identify such non-filers and furnish returns within the specified due date. 

From April 1, 2025 both the sections will be removed. Hence, there is no need now for businesses to verify if the person has filed tax returns or not in order to determine the TDS or TCS rates. This simplifies compliance and reduces the burden of the businesses. 

These updates are crucial for individuals and businesses to consider for smoother financial planning and to avoid any potential penalties.

The Complex Relationship Between Taxes and Economic Growth

 

The Complex Relationship Between Taxes and Economic Growth

The assertion that "higher taxes always lead to a weaker economy because businesses can’t grow" is an oversimplification of a multifaceted economic issue. While higher taxes may reduce disposable income for businesses and individuals, their overall impact on economic growth is determined by how the government allocates the generated revenue. When tax revenues are strategically invested in productivity-enhancing sectors such as infrastructure, education, healthcare, and research & development, the long-term benefits can outweigh the initial economic constraints.

How Higher Taxes, When Well-Managed, Can Support Economic Growth

1. Investment in Public Infrastructure:
   Tax revenues fund critical public infrastructure such as roads, bridges, and transportation networks. A well-developed infrastructure lowers operational costs for businesses, enhances supply chain efficiency, and attracts further investment. Reports by institutions like the American Society of Civil Engineers consistently highlight the economic benefits of robust infrastructure investment.

2. Enhancing Human Capital Through Education:
   Higher public investment in education leads to a more skilled and innovative workforce, driving economic growth. Countries like Finland and South Korea, which have financed extensive education programs through taxation, have experienced significant economic expansion and increased competitiveness in global markets.

3. Boosting Innovation Through Research & Development (R&D):
   Government-funded R&D has historically led to groundbreaking innovations, including the internet and GPS, which have transformed economies. Additionally, tax incentives for private-sector R&D stimulate technological advancements and business expansion.

4. Promoting Social Stability Through Safety Nets:
   Well-funded social safety programs reduce economic inequality, increase consumer spending, and create a stable environment for investment and business operations. Studies by the International Monetary Fund (IMF) indicate that economies with lower income disparity tend to achieve higher and more sustainable growth.

5. Improving Workforce Productivity Through Healthcare Investment:
   Accessible and affordable healthcare, often financed through taxes, ensures a healthier workforce with fewer sick days and higher productivity levels. Many developed nations with publicly funded healthcare systems demonstrate the long-term economic advantages of such investments.

Empirical Evidence Supporting the Role of Taxation in Economic Growth

• Nordic Countries: Nations such as Sweden, Norway, and Denmark maintain high tax rates while achieving strong economic performance, social welfare, and innovation. Their success is largely attributed to the efficient allocation of tax revenue.

• Post-WWII United States: The U.S. witnessed rapid economic growth during the post-war period, despite high marginal tax rates. Strategic investments in infrastructure, education, and R&D fueled productivity and long-term economic expansion.

Conclusion

While taxation undeniably affects disposable income and business profitability, evaluating it solely through this lens ignores the broader economic implications. The effectiveness of a tax system depends on its structure and the strategic deployment of tax revenues. Thoughtful investments in public goods, human capital, and economic stability can generate positive multiplier effects, ultimately fostering long-term and sustainable economic growth.

Income Tax Changes from April 1, 2025 – Key Updates

Income tax changes from 1st April, 2025

Revised Income Tax Slabs (New Tax Regime)

 0 – Rs. 4 lakh = NIL 

Rs. 4 – Rs. 8 lakh = 5% 

Rs. 8 – Rs. 12 lakh = 10% 

Rs. 12 – Rs. 16 lakh = 15% 

Rs. 16 – Rs. 20 lakh = 20% 

Rs. 20 – Rs. 24 lakh = 25% 

Above Rs. 24 lakh = 30% (Old tax regime remains unchanged.)

 Increased Tax Rebate (Section 87A) Rebate increased from Rs. 25,000 to Rs. 60,000.

 Tax-free income limit raised to Rs. 12 lakh under the new tax regime. 

 TDS & TCS Enhancements TDS: Threshold for senior citizens' interest income raised to Rs. 1 lakh (from Rs. 50,000).

 TCS: Higher limits on foreign remittances and investments (Rs. 10 lakh instead of Rs. 7 lakh). 

 Extended Time for Filing Updated ITR (ITR-U) Time limit extended from 12 months to 48 months to file updated returns with additional tax rates.

 Tax Treatment of ULIPs & Deduction for Startups ULIP proceeds exceeding Rs. 2.5 lakh premium will be taxed as capital gains.

 Startups incorporated before April 1, 2030, can claim 100% profit deduction for 3 years. 

 Other Notable Changes Omission of Sections 206AB & 206CCA to reduce compliance burden. Higher deduction for remuneration paid to LLP partners.

 Relaxation of deemed let-out property rule, allowing up to two properties to be declared as self-occupied. 

IFSC tax exemptions extended until March 31, 2030. 

These changes aim to simplify taxation, enhance compliance, and provide relief to taxpayers.

Navigating the GST Amnesty Scheme 2024: Procedures, Eligibility, and Compliance

Navigating the GST Amnesty Scheme 2024: Procedures, Eligibility, and Compliance This memorandum provides a detailed overview of the Goods and Services Tax (GST) Amnesty Scheme 2024, introduced under Section 128A of the GST Act (Budget 2024), and outlines the necessary steps for eligible taxpayers to avail themselves of its benefits. This scheme offers a significant opportunity for relief from penalties and interest associated with certain GST disputes. However, strict adherence to the prescribed procedures is paramount. I. Scheme Overview & Eligibility The GST Amnesty Scheme 2024 provides a one-time waiver of interest and penalties for specific categories of non-fraudulent tax disputes falling under Section 73 of the CGST Act. These disputes typically stem from: Inadvertent errors in tax calculations. Short payments due to clerical oversights. Delays in filing returns. Misinterpretations of tax laws resulting in underpayment. Crucially, this scheme excludes cases involving fraudulent activity as defined under Section 74 of the CGST Act. This includes instances of tax evasion, willful misrepresentation, suppression of facts, or fraudulent refund claims. A rigorous assessment of your past GST liabilities is recommended to determine eligibility under Section 73. II. Mandatory Appeal Withdrawal: A Critical Requirement A precondition for availing the Amnesty Scheme is the unconditional withdrawal of any pending appeals against the relevant GST demand order. This requirement is designed to streamline the resolution process and prevent taxpayers from pursuing relief under both the Amnesty Scheme and a parallel appeal. The withdrawal procedure depends on the date the appeal was originally filed: Appeals Filed Before March 21, 2023: Due to system limitations, a direct online withdrawal option is unavailable. Taxpayers must submit a formal written request for withdrawal to the relevant appellate authority. The appellate authority will then coordinate with the State Nodal Officer and GSTN to process the withdrawal within the GST system. Document all communication and retain proof of submission. Appeals Filed After March 21, 2023: The GST portal provides an online withdrawal option. Complete the withdrawal process through the GST portal, ensuring all steps are properly executed and documented. III. Tax Payment Requirement Eligibility for the interest and penalty waiver is contingent upon the full deposit of the disputed tax amount as determined in the demand order. Payment plans are not permissible. While penalties and interest may be waived under the scheme, the underlying principal tax liability must be satisfied in its entirety. IV. Application Process & Deadline GSTN has introduced specific forms—GST SPL-01 and GST SPL-02—for applications under Section 128A. The application process comprises the following steps: Appeal Withdrawal: Complete the necessary appeal withdrawal process as detailed in Section II. This is a prerequisite for submitting the amnesty application. Amnesty Application Filing: Upon confirmation of appeal withdrawal, submit the appropriate application form (GST SPL-01 or GST SPL-02) through the GST portal. Ensure all fields are accurately completed and supporting documentation is attached. Tax Payment: Remit 100% of the disputed tax liability before the stated deadline. Retain proof of payment for submission with the application. Submission of Payment Proof: Provide supporting documentation as evidence of tax payment to substantiate eligibility for the interest and penalty waiver. The deadline for both application filing and full tax payment is March 31, 2025. Given the procedural complexities, we strongly advise initiating this process well in advance of the deadline to mitigate potential delays. V. Government Stance & Compliance Benefits The mandatory appeal withdrawal requirement reflects the government's intent to reduce pending litigation and encourage voluntary tax compliance. This initiative aims to provide businesses with a pathway to resolve past disputes, improve their compliance record, and avoid protracted legal proceedings. VI. Available Support & Assistance For assistance with the appeal withdrawal or application process, taxpayers can utilize the GST Self-Service Portal. Issues pertaining to the waiver scheme can be reported under the designated category: "Issues related to Waiver Scheme.” Furthermore, the official advisory issued on December 29, 2024, available on the GST portal, offers further clarification regarding the prescribed procedures. VII. Conclusion & Recommendations Given the approaching March 31, 2025, deadline, we strongly recommend that you promptly evaluate your eligibility under Section 73, undertake the necessary appeal withdrawal procedures, and complete the application process. By adhering to these guidelines, you can maximize the benefits of the GST Amnesty Scheme 2024, achieving compliance and securing valuable financial relief from past inadvertent tax errors.

MULTIPLE PERMANENT ACCOUNT NUMBER (PAN) CARD ISSUE: PROBLEMS AND HOW TO SOLVE?

INTRODUCTION:

A PAN is a ten-digit alphanumeric number issued as a laminated PAN card by the Income Tax Department. It is an identifier of the “person” with the tax department. It facilitates linking various documents, such as payment of taxes, tax arrears, tax demand, etc., to an assessee. Having multiple PAN cards is against the law and is liable to penalty. Also, it will confuse financial transactions. This article explains the consequences of having an additional card and how to resolve multiple PAN card issues.  

WHY DO PEOPLE END UP HAVING MULTIPLE PAN:

Not everyone who has dual or multiple PAN cards has malicious intent. Sometimes, people obtain additional PAN cards accidentally. However, they are responsible for returning it since it leads to legal complications. Below, we have provided common cases of people having additional PAN cards.

• Multiple applications: Applying for a PAN card multiple times is the main reason people have more than one card. Most people apply one more time when they don’t receive their PAN card at the stipulated time they have already applied. As a result, they will get an additional PAN card.  An applicant needs to be patient in this case instead of reapplying. 

• Changing the details: An individual who wants to change the address or name on the card will apply for a new one. For example, if a woman intends to change her surname after marriage, it will lead to an application for a new PAN card. It is advisable to make the changes in the existing PAN card through the website or offline. 

• Malicious Intent: An individual or entity could apply for a new PAN card intentionally to cheat the government for tax evasion. Misusing the PAN card for personal advantages can lead to penalties and punishable acts.

• Ignorance of NRI’s: People sometimes end up with more than one PAN card because, in many cases, Non-Resident Indians (NRIs) visiting the country apply for PAN cards multiple times. This happens because there is a limit on the maximum transaction allowed without a PAN card. NRIs are compelled to obtain a PAN card for transactions beyond this limit. When NRIs return to the country after a considerable period, they often reapply for a PAN card, leading to the accumulation of multiple PAN cards.

PENALTIES:

Section 139A of the Income Tax Act states that a taxpayer should have only one PAN card. Possessing more than one PAN is illegal and can result in a penalty. Section 272B of the IT Act imposes a fine of Rs. 10,000 for having multiple PANs, decided by the Assessing Officer. Defaulters have the opportunity to explain themselves, and this section also applies when providing false PAN information. To deter the ownership of multiple PANs, the government enforces strict regulations and imposes a Rs. 10,000 fine under Section 272B of the Income Tax Act.

CONSEQUENCES:

• Risk of Legal Action: Individuals or entities found using multiple PANs to evade taxes can face legal consequences under income tax laws, in addition to fines. This prosecution clause serves as a warning to those attempting to save money through tax evasion, as it may lead to severe punishment.

• Financial Process Complications: Owning more than one PAN card can complicate one’s financial processes. Since the PAN card is essential for tasks like filing income tax returns and opening bank accounts, having multiple PANs can create issues for applicants, causing disruptions in their financial activities.

• Negative Impact on Credit Profile: Possessing multiple PAN cards can negatively affect one’s credit profile. Banks view individuals with multiple PANs as potential fraudsters, making them hesitant to approve loans. Financial institutions doubt their ability and intention to repay loans, often resulting in blacklisting and significant credit problems, even with a good CIBIL score.

SURRENDER A DUPLICATE PAN ONLINE:

The steps to return the Duplicate Online. Ensure you’re surrendering the additional PAN Number, it prone to violation of law.

Step 1: Visit the official website of NSDL (National Securities Depositories Limited).

Step 2: Select the PAN correction option from the ‘Application Type’ drop-down menu.

Step 3: Fill in personal details, including full name, date of birth, mobile number, email, and PAN.

Step 4: After submission, receive a new token number via email. Use this and your date of birth to log in and complete the application.

Step 5: Click on the ‘Submit scanned images through e-Sign’ checkbox and enter the PAN you want to retain.

Step 6: Fill out the remaining personal details, including selecting the additional PAN to surrender.

Step 7: Choose and upload documents as proof of identity, address, and date of birth.

Step 8: Preview the application, click ‘Verify,’ and proceed to make the payment. Receive an acknowledgement for future reference.

HOW TO RETURN AN ADDITIONAL PAN OFFLINE:

If you’re uncomfortable with the online process, surrender it offline. The following steps can help you to know how to do that. 

Step 1: Fill out the PAN change request application form mentioning the PAN number to be surrendered and submit it to the nearest UTI or NSDL TIN facilitation centre.

Step 2: Write a letter to the Assessing Officer with personal details, PAN card numbers, and details of the duplicate PAN card being surrendered.

Step 3: Enclose a copy of the duplicate PAN to be surrendered along with the acknowledgement from the NSDL TIN facilitation centre.

HOW TO CHANGE/UPDATE DETAILS IN THE PAN:

Apply for a new PAN to update or correct the details. If you fall into this category, understand that updating your details on the existing PAN is possible. Use the steps below to change the details in your current PAN card rather than reapplying. 

Step 1: Visit the official NSDL website to initiate the PAN correction process. NSDL is an authorized entity for PAN issuance and correction.

Step 2: Select the ‘PAN Services’ section on the website and click ‘Apply’ under ‘Changes or Correction in PAN Data.’

Step 3: Complete the PAN correction form with accurate details, including your PAN number and the corrections you want to make.

Step 4: Submit supporting documents such as a marriage certificate or gazette notification for a name change, depending on the required correction.

Step 5: Pay the fee for PAN correction by using online methods like credit/debit cards, net banking, or demand drafts.

Step 6: Use the Aadhaar OTP to authenticate your details during correction.

Step 7: After completion, you will receive an acknowledgement receipt with a 15-digit number. Use this number to track your PAN correction application on the NSDL website.

CONCLUSION:

As already mentioned, having multiple PAN cards is legally wrong. It does not matter whether you get that intentionally or accidentally; you must return the additional one. Otherwise, it leads to legal complications and financial confusion. We have covered the consequences and how to surrender the additional PAN card online and offline. If you want to change the details in the paragraph, you don’t need to apply for a new one, instead use the steps mentioned in this article to update the appropriate details.

Note: This article is write for general informational purposes only. It is not intended to serve as a recommendation, consultation, or advice.

AGRICULTURAL INCOME TAXATION IN INDIA

A Comprehensive Overview

Agriculture remains the backbone of India's economy, serving as the primary source of livelihood for a significant portion of the rural population. Beyond sustaining millions of families, it also fulfills the nation’s essential food requirements. To support this critical sector, the government has implemented various policies, schemes, and incentives, including tax exemptions on agricultural income.

While the tax exemption on agricultural income is a well-known aspect, the broader framework of agricultural income taxation involves several nuances. This article provides a detailed exploration of the legal provisions governing agricultural income tax in India.

 

Defining Agricultural Income

Under the Income-tax Act, agricultural income is classified into three main categories:

1. Rent or Revenue from Agricultural Land

Rent refers to the payment received for granting the right to use agricultural land. This also includes other sources of income related to the land, such as fees for lease renewals. However, income generated from the sale of agricultural land does not fall within the definition of agricultural income.

2. Income from Agricultural Land

Although the Act does not explicitly define "agriculture," the Supreme Court in the case of CIT v. Raja Benoy Kumar Sahas Roy identified two types of operations:

• Basic Operations: These involve direct activities on the land, such as cultivation, tilling, sowing, and planting.
• Subsequent Operations: These include processes like preservation, enhancement, and making the produce market-ready.

Even saplings or seedlings from nurseries qualify as agricultural income, even if they are grown without direct land operations. Additionally, income from processes that make agricultural produce marketable (e.g., processing tea, coffee, or rubber) is partly considered agricultural income, with prescribed rules distinguishing the agricultural and non-agricultural components.

3. Income from Farm Buildings

For income from farm buildings to qualify as agricultural income, two conditions must be met:

• The building must be located near agricultural land.
• The land must either be assessed for revenue by the government or situated outside a specific distance from municipalities, depending on population thresholds.

 

Tax Implications and Partial Integration

While agricultural income is generally exempt from income tax, the system of partial integration ensures indirect taxation of non-agricultural income at higher rates. This applies to individuals, Hindu Undivided Families (HUFs), Associations of Persons (AOPs), Bodies of Individuals (BOIs), and artificial juridical persons if:

• Net agricultural income exceeds ₹5,000.
• Non-agricultural income surpasses the basic exemption limit under the Income-tax Act.

 

ITR Filing and Tax Benefits

• Agricultural income up to ₹5,000 can be reported using ITR-1 (Sahaj). For income exceeding ₹5,000, taxpayers must use ITR-2.
• Section 54B provides relief on capital gains arising from the sale of agricultural land if the proceeds are used to acquire new agricultural land within two years. Eligible taxpayers include individuals and HUFs, provided the land was used for agricultural purposes prior to the sale.

 

Union Budget Highlights

The Union Budget 2023-24 earmarked significant funds for the Ministry of Agriculture and Farmers Welfare. Notably, it announced the establishment of an Agriculture Accelerator Fund to support innovation and rural startups, aimed at driving growth and sustainability in the sector.

 

Conclusion

Agricultural income taxation in India reflects the government’s commitment to supporting the agriculture sector while balancing revenue considerations. Although agricultural income enjoys a tax-exempt status, related provisions such as partial integration and specific tax benefits ensure fairness and compliance. Understanding these nuances is essential for individuals and entities engaged in agricultural activities to fully leverage available exemptions and incentives.

  

Central Government Waives Excess Late Fees for Non-Filing of FORM GSTR-9C for FY 2017-18 to 2022-23, Subject to Submission by March 31, 2025

 GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Notification No. 08/2025 - Central Tax

New Delhi, the 23rd January, 2025

S.O. 419(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act, for the financial years 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021-22 or 2022-23, which is in excess of the late fee payable under section 47 of the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered persons, who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 for the said financial year but failed to furnish the same along with the said return in FORM GSTR-9, and furnish the said statement in FORM GSTR-9C, subsequently on or before the 31st March, 2025:

Provided that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the said financial years shall be available.

[F. No. CBIC-20001/15/2024-GST]

RAUSHAN KUMAR, Under Secy.

MANOJ KUMAAR BHAGAT: A Very Very Happy 76th Republic Day

MANOJ KUMAAR BHAGAT: A Very Very Happy 76th Republic Day:   On this special day, let's celebrate the spirit of unity, diversity, and freedom that defines our great nation.  A thousand salutes to...

A Very Very Happy 76th Republic Day

 

On this special day, let's celebrate the spirit of unity, diversity, and freedom that defines our great nation. 

A thousand salutes to this amazing nation of ours. May it become even more prosperous. Happy Republic Day !!! 🇮🇳🇮🇳🇮🇳

Best Regards,

Manoj Kumaar Bhagat