According to a 2022 World Health Organization (WHO) report, India has the second-highest number of hepatitis B and C cases in the world, after China. And it is highly infected on western Pacific region.Coming to the India nearly 3.5 crores of ...
The Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC) are two important authorities in India responsible for the administration and enforcement of direct and indirect taxes, respectively. **Central Board of Direct Taxes (CBDT)** Composition: * The CBDT iRead more
The Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC) are two important authorities in India responsible for the administration and enforcement of direct and indirect taxes, respectively.
**Central Board of Direct Taxes (CBDT)**
Composition:
* The CBDT is a statutory body established under the Income-tax Act, 1961.
* It consists of a Chairman and 15 members, who are appointed by the Central Government.
* The Chairman is the administrative head of the CBDT.
Powers:
* The CBDT has the power to:
+ Issue circulars, notifications, and instructions to clarify tax laws and regulations.
+ Approve or reject appeals filed by taxpayers against orders passed by the Income-tax Appellate Tribunals.
+ Conduct inquiries and investigations into suspected cases of tax evasion.
+ Frame rules and regulations under the Income-tax Act.
+ Approve or reject applications for consent to compromise or settle tax disputes.
Functions:
* The CBDT is responsible for:
+ Administering and enforcing direct taxes, including income tax, wealth tax, and fringe benefits tax.
+ Collecting taxes and fees from taxpayers.
+ Providing guidance and clarification on tax laws and regulations to taxpayers and other stakeholders.
+ Conducting audits, surveys, and investigations to detect and prevent tax evasion.
+ Monitoring compliance with tax laws and regulations.
Role in mobilizing government revenue:
* The CBDT plays a crucial role in mobilizing government revenue through direct taxes.
* It ensures that taxpayers comply with tax laws and regulations, which helps to increase government revenue.
**Central Board of Indirect Taxes and Customs (CBIC)**
Composition:
* The CBIC is a statutory body established under the Central Goods and Services Tax Act, 2017 (CGST Act).
* It consists of a Chairman and 12 members, who are appointed by the Central Government.
* The Chairman is the administrative head of the CBIC.
Powers:
* The CBIC has the power to:
+ Issue circulars, notifications, and instructions to clarify GST laws and regulations.
+ Approve or reject appeals filed by taxpayers against orders passed by the Authority for Advance Rulings (AAR) or Appellate Authority for Advance Rulings (AAAR).
+ Conduct inquiries and investigations into suspected cases of GST evasion.
+ Frame rules and regulations under the CGST Act.
+ Approve or reject applications for advance rulings.
Functions:
* The CBIC is responsible for:
+ Administering and enforcing indirect taxes, including goods and services tax (GST), customs duties, and central excise duties.
+ Collecting taxes and fees from taxpayers.
+ Providing guidance and clarification on GST laws and regulations to taxpayers and other stakeholders.
+ Conducting audits, surveys, and investigations to detect and prevent GST evasion.
+ Monitoring compliance with GST laws and regulations.
Role in mobilizing government revenue:
* The CBIC plays a crucial role in mobilizing government revenue through indirect taxes, including GST, customs duties, and central excise duties.
* It ensures that taxpayers comply with GST laws and regulations, which helps to increase government revenue.
In conclusion, both CBDT and CBIC play vital roles in administering and enforcing direct and indirect tax laws respectively. They are responsible for ensuring compliance with tax laws, collecting taxes, providing guidance to taxpayers, conducting investigations, monitoring compliance, and mobilizing government revenue. Their efforts help to increase government revenue, which can be used to fund public expenditures that benefit society as a whole.
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Hepatitis B and C Risk Factors Bloodborne -Sharing needles or syringes to inject drugs or for tattoos. -Receiving blood without screening (Though rare these days, thanks to the improvements of screening) -Dirty medical equipment while receiving a treatment Very rare as seen in other regions. Mother-Read more
Hepatitis B and C Risk Factors
Bloodborne
-Sharing needles or syringes to inject drugs or for tattoos.
-Receiving blood without screening (Though rare these days, thanks to the improvements of screening)
-Dirty medical equipment while receiving a treatment
Very rare as seen in other regions.
Mother-to-Child: The newborn can receive it from a pregnant mother during childbirth if the mother has hepatitis B.
Sexual Transmission:
Unprotected sexual contact with an infected person.
Having multiple sexual partners.
Occupational Exposure:
Healthcare workers, including doctors, nurses, and lab technicians, who handle blood or other bodily fluids.
Factors Contributing to Challenges in Reducing Transmission:
-Lack of awareness and education: Most individuals do not have information on hepatitis B and C risks and the modes of their transmission.
-Discrimination and Stigma: Most infections lead to stigma that might prevent individuals from going for tests and treatment.
Limited access to health care: Most individuals lack quality health care, including tests, vaccination, and treatment of hepatitis.
-Poverty and Socioeconomic Factors: Poverty and socioeconomic inequalities increase the risk factors of hepatitis B and C, including unsafe injection practices and limited access to health care.
-Inadequate Infrastructure: In some areas, inadequate healthcare infrastructure, including limited access to sterile equipment and trained healthcare workers, can contribute to the spread of these infections.
Addressing these challenges requires a multi-pronged approach, including:
-Public Health Campaigns: Public education on hepatitis B and C, their transmission, and prevention and treatment.
Vaccination Programs: Wider access to hepatitis B immunization, especially among infants and other high-risk groups.
Healthcare Access Increased: Improved access to quality health care, including diagnosis and treatment of hepatitis B and C infection.
Socioeconomic Disparity Reduction: Poverty elimination and increasing education and access to and use of health care by deprived populations.
-Harm reduction activities. Such activities may include needle exchange and syringe programmes for injecting drug users, thus reducing infections.
See less-Stigma reduction. Promote stigma reduction campaigns that call upon people to come for testing and treatment without the fear of stigmatization.