copenlu/druid huggingface dataset:
Claim: DMK Manifesto: ‘People occupying encroached Temple lands will be regularized and ownership transferred’, ‘Encroached Wakf properties will be reclaimed and handed over to wakf’ (FACEBOOK POST, 2019-03-22)
Evidence (2019-11-24): K.S. Alagiri, TNCC president, said the decision to give pattas to encroachers was wrong. "That will only encourage squatters to take over lands without paying for them. It will lead to a situation where people will think if we encroach on some space, it will be regularised eventually." [...] The official said a majority of the encroached properties retrieved belonged to different temples in Tiruchi district. Eviction orders were issued by the HR&CE department in 2018 with respect to 71 cases. In the current year, orders for eviction of encroached properties had been issued in 250 cases in the region. In some cases, the alleged encroachers go for an appeal to the department or file a case in the court, which prolongs the retrieval exercise, said sources. [...] Steps have also been taken to regularise group encroachers by providing them land on rent and handing them no objection certificates for obtaining water and power connections. This has been done for those who have been living for more than 30 years in the same location and as a group are subject to conditions, including payment of rent in instalments and donation of 10 months rent to the temple. Accordingly, 6,159 encroachers who had occupied 300.06 acres of land were regularised as tenants, an official pointed out.
Claim: DMK Manifesto: ‘People occupying encroached Temple lands will be regularized and ownership transferred’, ‘Encroached Wakf properties will be reclaimed and handed over to wakf’ (FACEBOOK POST, 2019-03-22)
Evidence (2024-07-29): CHENNAI: The DMK government has made significant strides in the HR and CE Department during past three years, which includes retrieval of temple lands worth Rs 5,577.35 crore from encroachers, an official release said. [...] The release also said 15,753 temple priests have been getting Rs 1,000 per month and Rs 10,000 has been given to 400 legal heirs of priests who work in temples where the One Time Pooja Scheme is implemented for pursuing higher studies.
Claim: DMK Manifesto: ‘People occupying encroached Temple lands will be regularized and ownership transferred’, ‘Encroached Wakf properties will be reclaimed and handed over to wakf’ (FACEBOOK POST, 2019-03-22)
Evidence (2024-09-02): Ever since the DMK came back to power in Tamil Nadu in 2021, it has focused on countering the anti-Hindu tag a section of its opponents have tried to stick on it. It has appointed PK Sekar Babu as minister for the Hindu religious and charitable endowments department and has touted the government’s achievements in retrieving encroached temple land, developing them, raising the pension for their retired staff, and providing aid for the needy through temples. [...] Last week, the state’s HR&CE department conducted a two-day conference on Lord Muruga. The intent was clearly to establish that the party was not against any religion and that it could celebrate a Hindu deity—especially one considered a Tamil god, one who is mentioned in Sangam literature—and therefore Tamil language and culture. [...] The political fallout was swift. Some of the DMK’s allies questioned if the secular state government should have conducted such an event and, even if it was conducted by a government department, if senior ministers should have attended.
Claim: DMK Manifesto: ‘People occupying encroached Temple lands will be regularized and ownership transferred’, ‘Encroached Wakf properties will be reclaimed and handed over to wakf’ (FACEBOOK POST, 2019-03-22)
Evidence (2021-03-14): The DMK on Saturday found itself receiving bouquets and brickbats for its "pro-Hindu" announcements in its manifesto for the Assembly election. [...] Asked whether the DMK made these promises to counter the campaign that it was anti-Hindu, party treasurer and manifesto committee chairman T.R. Baalu said that through the announcement, "we were explicitly telling" that our party is not against the Hindus. [...] Recalling the efforts made by the DMK government to make people of all communities archakas, the manifesto said 205 persons who had been trained at archaka training schools would be appointed with an adequate age relaxation.
Claim: DMK Manifesto: ‘People occupying encroached Temple lands will be regularized and ownership transferred’, ‘Encroached Wakf properties will be reclaimed and handed over to wakf’ (FACEBOOK POST, 2019-03-22)
Evidence (2020-08-27): A post is being shared on Facebook by many users claiming that the DMK is an anti-Hindu party because of its election promises against Hindu temples but in favor of Wakf lands. Let’s try to analyze the claim made in the post.The archived version of the post can be found here. [...] Fact: The claims made in the post are from DMK’s 2016 Assembly Elections manifesto. Also, the election promises made by DMK are misinterpreted to justify their claim. DMK just promised setting up a high-level committee to consider the demands of people to own the temple land under a legal framework. Hence the claim made in the post is MISLEADING. [...] When looked for the claims in 2016 and 2019 manifesto, it is found that the election promise in 2016 manifesto is misinterpreted to serve their agenda. In the manifesto, DMK promised to set up a high-level committee to consider the demand of people to buy temple lands within the legal framework. They did not promise regularization and transfer of ownership of temple lands. In the 2019 manifesto, there was no mention of wakf or temple lands. So, just before the parliamentary elections previous election promises of DMK from 2016 are misinterpreted and shared to mislead the people.
Claim: DMK Manifesto: ‘People occupying encroached Temple lands will be regularized and ownership transferred’, ‘Encroached Wakf properties will be reclaimed and handed over to wakf’ (FACEBOOK POST, 2019-03-22)
Evidence (2020-02-25): Pattali Makkal Katchi (political party in Tamil Nadu) [...] The AIADMK, the 374 c h a p t e r 1 0 [...] That it required an appeal to the highest court of the land to drive home such an obvious fact shows the degree of communal bias harbored by certain judges. The Supreme Court has defended Muslims against the High Courts in several other cases. The Allahabad High Court in Uttar Pradesh, which had already handed down a very controversial judgment in the Ayodhya case in 2010,86 thus decided in February 2018 to reclaim Waqf properties (mortmain properties bequeathed by Muslim notables to their community) in the state that did not meet zoning or architectural guidelines—both subjective notions. The Supreme Court stayed the decision before the BJP government could implement it.87 While judges—at least t hose on the Supreme Court—are often committed to mitigating the anti-Muslim bias of police officers, they do not always have the opportunity to do so, because perpetrators fail to be prosecuted. For instance, at the time of writing, only one case of lynching—among all those discussed in chapter 6, some of which date back many years—has landed in court. In many cases, no charges are brought, as police officers refuse to register victims’ complaints or have not interrogated suspects. The case of Pehlu Khan is sadly typical.
Claim: DMK Manifesto: ‘People occupying encroached Temple lands will be regularized and ownership transferred’, ‘Encroached Wakf properties will be reclaimed and handed over to wakf’ (FACEBOOK POST, 2019-03-22)
Evidence (2021-12-30): The Supreme Court has observed that a suit for eviction is maintainable before a Wakf Tribunal if the tenant disputed that the property is not a wakf. This is because the question whether a property belongs to wakf is exclusively triable by the Wakf Tribunal. A Bench comprising Justices Hemant Gupta and AS Bopanna observed that the facts and circumstance in each case will have to be ken note in the background of the legal frame work contained in the Wakf Act to determine jurisdiction.
Claim: DMK Manifesto: ‘People occupying encroached Temple lands will be regularized and ownership transferred’, ‘Encroached Wakf properties will be reclaimed and handed over to wakf’ (FACEBOOK POST, 2019-03-22)
Evidence (2021-02-05): Madras High Court Directs to Retrieve Encroached Temple Properties(05.11.2020) [...] Tags : Madras High Court, Retrieve Encroached Temple Properties [...] Madras HC to HR & CE: Retrieve Encroached Temple Lands(13.02.2018)
Claim: DMK Manifesto: ‘People occupying encroached Temple lands will be regularized and ownership transferred’, ‘Encroached Wakf properties will be reclaimed and handed over to wakf’ (FACEBOOK POST, 2019-03-22)
Evidence (2023-03-20): Sivakami: In the case of Tamil Nadu, whatever lands the Dalits had got from the British as Panchami lands, those were also grabbed by the caste hindus and the government is also not taking any action to retrieve them and give them back to the Dalits. [...] Sivakami: Yes, we started this movement. I was the founder of this movement, called the Dalit Land Rights movement. In 2006, one of the political parties — that is DMK led by Mr. Karunanidhi — they announced in their manifesto, that if they come to power they will give 2 acre land (to each landless family). [...] In a way you are running a parallel government, because there is a government which is elected by the people, which is authorized to deal with the land subject. How can you run the administration of land? You cannot. It is high time land should be taken away from the temples as well. And (from other) religious institutions also, whichever (they are): wakf properties or Christian missionary properties. You measure the lands, (assess) what are their activities (and needs), leave some scope for their future expansion and take all the land.
Claim: Black money (undisclosed foreign income and assets) and imposition of tax Act 2015 enacted. (Govt. of India, 2018-05-26)
Evidence (2018-05-26): The BJP government published an infographic on the 48-months portal that makes four claims about enabling legislations to curb corruption. This article is a fact check of the claims.
Claim: Black money (undisclosed foreign income and assets) and imposition of tax Act 2015 enacted. (Govt. of India, 2018-05-26)
Evidence (2024-07-27): Features and details of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, commonly known as the Black Money Act, was introduced by the Government of India to combat the challenge of black money, specifically focusing on foreign income and assets that have not been disclosed by Indian residents. This Act represents a significant step towards ensuring financial transparency and addressing tax evasion. Below is a comprehensive overview of the Act’s features, including its effective date and detailed provisions. [...] The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, represents a significant step by the Indian government towards combating black money and enhancing financial transparency. By targeting undisclosed foreign income and assets, the Act aims to curb tax evasion, increase revenue mobilization, and improve India’s global standing.
Claim: Black money (undisclosed foreign income and assets) and imposition of tax Act 2015 enacted. (Govt. of India, 2018-05-26)
Evidence (2016-03-31): The Act will apply to all persons resident in India. Provisions of the Act will apply to both undisclosed foreign income and assets (including financial interest in any entity). Undisclosed foreign income or assets shall be taxed at the flat rate of 30 per cent. No exemption or deduction or set off of any carried forward losses which may be admissible under the existing Income-tax Act, 1961, shall be allowed. [...] Any person on or after the date of commencement of this Act but on or before a date to be notified by the Central Government in the Official Gazette, to make a declaration in respect of any undisclosed asset located outside India and acquired from income chargeable to tax under the Income-tax Act for any assessment year prior to the assessment year beginning on 1st day of April, 2016 i.e up to 31st March 2016.
Claim: Black money (undisclosed foreign income and assets) and imposition of tax Act 2015 enacted. (Govt. of India, 2018-05-26)
Evidence (2021-03-11): Understanding The Basics of Black Money (Undisclosed Foreign Income and Assets) And Imposition of Tax Act, 2015 (Black Money Act, 2015) Black Money (Undisclosed Foreign Income and Assets) And Imposition of Tax Act, 2015, in short, Black Money Act (BMA) came into force from 01.04.2016 which seeks to tax Undisclosed Foreign Asset and Undisclosed Foreign Income at the rate of 30% alongwith Penalty at the rate of 90% apart from Interest and Prosecution on the Assessee. This article is just to understand the basics of the said Act. [...] As per amendment which came by Finance Act, 2019 with retrospective effect from 01.07.2015, if a person is a ‘not ordinarily resident’ but was a ‘resident’ under ITA in the year to which such undisclosed foreign income relates to or the undisclosed asset located outside India was acquired then also such person would be falling under the definition of an ‘Assessee’ under BMA.
Claim: Black money (undisclosed foreign income and assets) and imposition of tax Act 2015 enacted. (Govt. of India, 2018-05-26)
Evidence (2019-10-23): G.S.R. 529 (E).– In exercise of the powers conferred by sub-sections (1) and (2) of section 85 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Board of Direct Taxes with the approval of the Central Government hereby makes the following rules, namely:- 1. Short title and commencement. ─ (1) These rules may be called the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015. [...] 2. Definitions. ─ (1) In these rules, unless the context otherwise requires,- (a) "Act" means the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015); [...] 12. Rounding off of income, value of asset and tax. ─ For the purpose of section 79 the amount of undisclosed foreign income and asset computed in accordance with the Act and any amount payable or receivable by the assessee under the Act shall be rounded off to the nearest multiple of one hundred rupees or ten rupees, as the case may be and for this purpose, where such amount contains a part of a rupee consisting of paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.
Claim: Black money (undisclosed foreign income and assets) and imposition of tax Act 2015 enacted. (Govt. of India, 2018-05-26)
Evidence (2024-01-12): Embarking on an exploration of the Black Money Act, 2015 (BMA), this article navigates through 25 crucial FAQs, unraveling the intricacies of Undisclosed Foreign Income and Assets (UFIA). From the foundational understanding of BMA’s genesis to the comprehensive constitution of seven chapters and 88 sections, we delve into the meaning of UFIA, financial interests abroad, special features, applicability, and the roles of taxpayers. Throughout, we decipher the chargeability of income tax, allowance of expenditures, and set-off losses. This comprehensive guide aims to demystify the BMA, 2015, providing clarity on its implications and intricacies for individuals navigating the landscape of undisclosed foreign income and assets. [...] (1) This Act may be called the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. [...] In the Prevention of Money-laundering Act, 2002, in the Schedule, in Part C, after entry (3), relating to the offences against property under Chapter XVII of the Indian Penal Code, the following entry shall be inserted, namely:— "(4) The offence of wilful attempt to evade any tax, penalty or interest referred to in section 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.".
Claim: Black money (undisclosed foreign income and assets) and imposition of tax Act 2015 enacted. (Govt. of India, 2018-05-26)
Evidence (2017-05-01): STATEMENT OF OBJECTS AND REASONS - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [...] It is merely an opportunity for persons to become tax compliant before the stringent provisions of the new legislation come into force. 5. The Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015 inter alia provides for the following, namely:- (i) Concealment of income in relation to a foreign asset will attract penalty equal to three times the amount of tax (i.e., 90 per cent of the undisclosed income or the value of the undisclosed asset). Failure to furnish return of income by person holding foreign asset, failure to disclose the foreign asset in the return or furnishing of inaccurate particulars of such asset shall attract a penalty of ₹ 10 lakh. (ii) The Bill provides for criminal liability with enhanced punishment. Wilful attempt to evade tax in relation to a foreign income will be punished with rigorous imprisonment from three years to ten years and with fine. Failure to furnish a return of income though holding a foreign asset, failure to disclose the foreign asset or furnishing of inaccurate particulars of the foreign asset will be punishable with rigorous imprisonment for a term of six months to seven years.
Claim: Black money (undisclosed foreign income and assets) and imposition of tax Act 2015 enacted. (Govt. of India, 2018-05-26)
Evidence (2021-08-17): This article identifies and analyses the lacunae and issues that have arisen in the implementation of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The issue of ‘black money’ has been a common subject of public discourse over the last 2 decades. In 2009, Ram Jethmalani, Senior Advocate and legal luminary, filed a writ petition before the Supreme Court of India raising the issue of monies being secreted away from India to foreign countries and non-disclosure to appropriate authorities in India. This ultimately led to the introduction and passage of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (Black Money Act). While the Black Money Act was passed with the intention of curbing the menace of black money, it has thus far failed to meet its objective. Additionally, the constitutionality and, or, propriety of certain provisions of the Black Money Act are under scrutiny. [...] This gave rise to an anomalous situation where the one-time compliance window and the deadline to pay taxes and penalties elapsed before the Black Money Act came into force. The Central Government sought to address this by issuing the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Removal of Difficulties) Order 2015 (Order), bringing forward the date of enforcement to 1 July 2015. The Order, however, raised several issues including whether the Government could exercise powers under a statute which had not yet come into force and the retrospective application of the Black Money Act.
Claim: Black money (undisclosed foreign income and assets) and imposition of tax Act 2015 enacted. (Govt. of India, 2018-05-26)
Evidence (2023-06-06): The Black Money (Undisclosed Foreign Income & Assets) & Imposition of Tax Act, 2015 ("BMA") is a strict taxation law that seeks to heavily tax and criminally punish taxpayers... [...] Income & Assets) & Imposition of Tax Act, 2015 ("BMA") is a strict taxation law that seeks to heavily tax and criminally punish taxpayers having undisclosed foreign incomes and assets located outside India. This article seeks to examine an illustrative case scenario of investigation/inquiry under the BMA and its interplay with the income tax law. [...] on undisclosed foreign income and asset at the rate of 30%. The Act provides a complete procedure for levy of this black money tax through assessment. Section 41 provides for levy of penalty equivalent to 3 times of the black money tax. Thus, in case a certain amount is found to be hit by this act, a total of 120% of such amount would become payable (in the form of 30% tax plus penalty equivalent to 3 times of the tax). However, the penalty will not be imposable in cases where the undisclosed foreign assets are bank accounts having an aggregate balance of less than Rs.
Claim: Black money (undisclosed foreign income and assets) and imposition of tax Act 2015 enacted. (Govt. of India, 2018-05-26)
Evidence (2023-02-22): Prior to introduction of Black Money Act, 2015 any undisclosed foreign asset was liable to be assessed as undisclosed investment under sections 69, 69B of the Income-tax Act, 1961. Such undisclosed foreign asset could have been brought to tax by invoking provisions of sections 147-148 etc. of the Income-tax Act, 1961 in case income escaping assessment comes to the knowledge of the Assessing Officer at a later date. It is also pertinent to mention that by way of amendment brought under section 149 of the Income Tax Act, by the Finance Act, 2012, time limit for issuing notice under section 148 of the Income-tax Act, 1961 was extended up to sixteen years from the end of the relevant assessment year in respect of the asset located outside India. Thus, there was a special mechanism and sufficient power with the Tax department for assessing or reassessing such undisclosed foreign asset under the Income-tax Act, 1961. [...] Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 provides for the method of valuation of undisclosed asset located outside India. Rule 3 prescribes as to how fair market value of undisclosed foreign asset shall be determined. As per Rule 3(1), such asset is required to be valued on the valuation date when it comes to the notice of the Assessing Officer and the asset is existing as on that date.
Claim: Black money (undisclosed foreign income and assets) and imposition of tax Act 2015 enacted. (Govt. of India, 2018-05-26)
Evidence (2015-05-26): The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 काला धन (अप्रकटित विदेशी आय और आस्तिअ) और कर अधिरोपण अधिनियम, 2015 [...] An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto. TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS
Claim: Black money (undisclosed foreign income and assets) and imposition of tax Act 2015 enacted. (Govt. of India, 2018-05-26)
Evidence (2024-10-09): Finance - The Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015 was introduced in Lok Sabha on March 20, 2015 by the Minister of Finance, Mr. Arun Jaitley. [...] - Scope of income to be taxed: The total undisclosed foreign income and asset of an individual would include: (i) income, from a source located outside India, which has not been disclosed in the tax returns filed; (ii) income, from a source outside India, for which no tax returns have been filed; and (iii) value of an undisclosed asset, located outside India. [...] - Undisclosed foreign income/assets: The penalty for nondisclosure of foreign income or assets would be equal to three times the amount of tax payable, in addition to tax payable at 30%.