July 2024

In adherence to the Registration of Birth & Death Act, 1969 regulations, every death in Maharashtra necessitates reporting to the state government. The issuance of death certificates in Maharashtra falls under the jurisdiction of the following state departments: Municipal Corporation of Greater Mumbai Rural Development Department Urban Development Department Purpose of Obtaining Death Certificate The death certificate is a necessary proof, as it states the cause of death The death certificate provides information related to time, death and place of death of a person Death certificate needs to be submitted to relieve the person from legal, social and official commitments To settle property inheritance, a death certificate is one of the important documents A family member of the deceased to receive insurance and other benefits needs to furnish the death certificate Who Is Responsible for Registering a Death in Maharashtra? The head of the family is responsible for registering a death, in case the death occurs in the house  If a death occurs in a hospital or medical institution, the medical in charge of the institution is responsible for registering the death If a death occurs in jail, the head jailer is responsible for registration  The head of an area or local police station in charge can register the death if a newborn child or body is found deserted in an area. The person-in-charge person needs to register a death in case the death occurs in a hostel, choultry, Dharamsala, boarding-house, lodging house, tavern, toddy shop, barrack or public resort, The superintendent of a plantation can register the death, in case death occurs on a plantation. Registering Death In case death occurs in a house, the head of the family is responsible for registering the death The medical in-charge need to register if the death occurs in a hospital or medical institution Jailer in-charge is responsible for registration if a death occurs in a jail If a new-born child or body is founded deserted in an area, headman of that area or local police station in-charge can register the death In case the death occurs in a hostel, choultry, Dharamsala, boarding-house, lodging house, tavern, toddy shop, barrack or public resort, the in-charge person of that place needs to register In case death occurs in a plantation, the superintendent of the plantation can register Documents Required Declaration by a close relative or family member in the prescribed format Application Form Address Proof of deceased (Voter ID card, electricity, gas, water, telephone bill, passport, valid ration card or Aadhaar card, name of the deceased) Time Frame The time frame for issuing Maharashtra death certificate is within 5 days from the date of application. Procedure for Death Certificate Registration Through Rural or Urban Development Department: Step by Step Guide Step 1: Go to the official website of Aaple Sarkar. Step 2: From the home page, select RTS. The page will automatically redirect to the new page. Step 3: Enter your username and password to access the portal. If you are a new user, you must first register in the portal before you can apply for a certificate. Step 4: Go to the Rural Development or Urban Development menu and select the Death Certificate option. Step 5: Fill out all of the certificate information on the new page. Step 6: Review the information you’ve entered and select a payment method. Take note of the application number after payment. The application will be transferred to the appropriate department. Step 7: The applicant can check the status of his or her application by going to the Aaple Sarkar website. After the application has been approved, the applicant can obtain the death certificate from the Aaple sarkar gateway. FAQs Can a death certificate be obtained for deaths that occurred outside Maharashtra but involve residents of the state? Yes, residents of Maharashtra can obtain a death certificate for deaths that occurred outside the state. The application process involves providing necessary documents and details related to the deceased. What information is typically included in a death certificate issued in Maharashtra? A Maharashtra death certificate typically includes essential details such as the name of the deceased, date and place of death, cause of death, and other relevant information required for legal and administrative purposes.

Consumer Protection Act 1986 was enacted for superior protection of the interest of consumers. The provision of the Act came into force from 15-04-1987. Consumer Protection Act forced strict liability on a manufacturer in case of the supply of faulty goods by him and strict liability on a service provider in case of shortage in rendering his services.  To safeguard the interests and rights of consumers, quasi-judicial machinery is sought to be set up at the district, state and central levels. This Act applies to the whole of India except the state of Jammu and Kashmir. This Act was replaced by the ‘Consumer Protection Act 2019’ which came into force on 24th July 2020. What is the Consumer? Consumer refers to persons or households that use goods and services generated within the economy. The consumer is defined as someone who obtains goods or services for direct use or possession rather than for exchange, resale or use in production and manufacturing. For example: When your mother buys apples for you and consumes them, your mother and yourself are treated as consumers. Features of the Act The Act applies to all the goods, services and unfair trade practices. Nothing is exempted unless explicitly done so by the Central Government. The Act covers all the sectors regardless of being private, public or co-operative. The Act provides the facility to establish consumer protection councils at the Central, State and District levels. This is ensured to promote and protect the rights of a consumer. Three-Tier quasi-judicial machinery is organised to deal with the grievances or disputes of consumers. The Act provides a statutory recognition to the all the reasonable rights of the consumer. Need for Consumer Protection o ensure the physical safety of a consumer. To protect against economic interests. To provide access to information. To ensure satisfactory product standards and statutory measures for redressal of grievances. To ensure social responsibility of producers and traders to provide quality and quantity of goods at fair prices. To increase the awareness about consumer rights and malpractices in business that can affect a consumer. To ensure consumer satisfaction. For the principle of social justice. For the principle of trusteeship For the survival and the growth of businesses. Objectives of Consumer Protection To protect the consumer from abuse To provide a venue for grievances/compensation To ensure a superior quality of living by upgrading consumer products and services Protecting the consumer against immoral and unfair activities of the traders Goods and Services Covered The Act defines the term “goods” as any type of movable property other than money and includes shares and stocks, growing crops, etc. On the other hand, “Service” is defined as service of any description that is made available to potential consumers and includes sectors such as banking, housing construction, financing, entertainment, insurance, the supply of electrical and other energy, transport, boarding and lodging, amusement and so on. The services offered by professionals such as doctors, architects, engineers, lawyers etc. are included under the provisions of the Consumer Protection Act of 1986. Malpractices The concept of the consumer protection act is formed to safeguard the rights and interests of consumers. It adopts measures to protect consumers from unethical malpractices by businesses and provide a swift redressal of their grievances. The issues that are battled by the Consumer Protection Act are listed below. Sale of unadulterated goods such as adding inferior substances to the product being sold. Sale of counterfeit goods such as selling a product of lesser value than the real product. Sale of sub-standard goods such as the sale of products that do not meet the prescribed quality standards. Sale of duplicate goods. Use of malfunctioning weights and measures that lead to underweight of products. Black marketing and hoarding that eventually leads to scarcity of the product and well as a rise in the price of the same. Overcharging a product, i.e., charging a product above its Maximum Retail Price (MRP). Supplying of defective goods. Advertisements that are misleading, i.e., advertisements that falsely claim a product or a service to be shown as superior quality, grade or standard when not in real. Supply of inferior services, i.e., quality of service lesser than the condition agreed. Rights of the Consumer Right to Safety – To be secured against the marketing of goods on delivering dangerous services to health and life Right to Information – To be protected against dishonest or misleading advertising or labelling and the right to be given the facts and figures needed to make an informed choice Right to Choice –To choose products at competitive prices with an assurance of satisfactory quality Right to Representation – To express consumer interests in the making and execution of government policies Right to Seek Redress – To be compensated for misrepresentation, shoddy goods or unsatisfactory services Right to Consumer Education –To Acquire the Knowledge and skills necessary to be an informed customer Right to Basic Needs – This Guarantees adequate food, shelter, health care, clothing, education and sanitation Filing a Complaint District Forum – The value of goods or compensation claim does not exceed Rs. 20 lakh. State Forum – The value of goods or compensation is more than Rs. 20 lakh but does not exceed one crore. National Forum – It takes up all the cases exceeding the value of Rs. 1 crore. FAQs When did the provision of the Consumer Protection Act come into force? The provision of the Act came into force with effect on 15 April 1987 In which forum can we file the complaint when the value of goods equals Rs. 50 lakh? We should file this complaint in the state forum because it deals with the value of goods Rs.20 lakh to Rs.1 lakh.

The Provident Fund (PF) is a government-managed retirement savings scheme for employees in India. A key component of India’s social security system, PF was introduced in 1952 with the enactment of the Employees’ Provident Funds and Miscellaneous Provisions Act (EPF and MP Act) by the Employees’ Provident Fund Organisation (EPFO) under the Ministry of Labour and Employment to provide financial security and stability to employees in their retirement years. Under this scheme, employees contribute a portion of their salary to the PF account, and employers match this contribution. The amount accumulated in the PF account is payable to the employee at the time of retirement or resignation or to their family in the event of the employee’s death. Employees’ Provident Fund (EPF), also referred to as PF (Provident Fund), is a mandatory savings cum retirement scheme for employees of an eligible organisation. The employees can fall back on the corpus of this fund post-retirement.  As per the EPF rules, the employees must contribute 12% of their basic pay every month to this fund. The employer contributes a matching amount to the employee’s PF account. The amount deposited in EPF accounts earns interest on an annual  When Can You Withdraw EPF? Complete Withdrawal EPF can be withdrawn entirely only under the following two circumstances: When an individual retires When an individual is unemployed for more than one month, he/she can withdraw 75% of the total accumulated amount and can withdraw the rest 25% if the unemployment period stretches beyond two months. Individuals cannot make a complete withdrawal of EPF balance while switching employers if they don’t remain unemployed for two months or more (i.e. the interim period between changing jobs).  Partial Withdrawal Partial withdrawal of EPF balance can be made only under certain circumstances. The limit of withdrawal is also different for different circumstances. They are explained in the below table:   Sl. No. Particulars of reasons for withdrawal Limit for withdrawal No. of years of service required Other conditions 1 Medical purposes Six times the monthly basic salary or the total employee’s share plus interest, whichever is lower No criteria Medical treatment of self, spouse, children, or parents 2 Marriage Up to 50% of employee’s share of contribution to EPF 7 years For the marriage of self, son/daughter, and brother/sister 3 Education Up to 50% of employee’s share of contribution to EPF 7 years Either for account holder’s education or child’s education (post matriculation) 4 Purchase of land or purchase/construction of a house For land – Up to 24 times of monthly basic salary plus dearness allowance For house – Up to 36 times of monthly basic salary plus dearness allowance, Above limits are restricted to the total cost 5 years i. The asset, i.e. land or the house should be in the name of the employee or jointly with the spouse. ii. It can be withdrawn just once for this purpose during the entire service. iii. The construction should begin within 6 months and must be completed within 12 months from the last withdrawn instalment. 5 Home loan repayment Least of below: Up to 36 times of monthly basic salary plus dearness allowance Total corpus consisting of employer and employee’s contribution with interest. Total outstanding principal and interest on housing loan 10 years i. The property should be registered in the name of the employee or spouse or jointly with the spouse. ii. Withdrawal permitted subject to furnishing of requisite documents as stated by the EPFO relating to the housing loan availed. iii. The accumulation in the member’s PF account (or together with the spouse), including the interest, has to be more than Rs 20,000. 6 House renovation Least of the below: Up to 12 times the monthly wages and dearness allowance, or Employees contribution with interest, or Total cost 5 years i. The property should be registered in the name of the employee or spouse or jointly held with the spouse. ii. The facility can be availed twice: a. After 5 years of the completion of the house b. After the 10 years of the completion of the house 7 Partial withdrawal before retirement Up to 90% of accumulated balance with interest Once the employee reaches 54 years and withdrawal should be within one year of retirement/superannuation   Eligibility Conditions for EPF Withdrawal The total amount from the EPF account can be withdrawn only after retirement. EPFO considers early retirement only after the person has crossed 55 years of age Partial withdrawal of EPF is permitted only in the case of a medical emergency, house purchase or construction, or higher education. The EPF Composite Claim Form has now replaced EPF withdrawal Form 31 which was earlier used for partial withdrawals. EPFO allows withdrawal of 90% of the amount 1 year before retirement One can withdraw the EPF corpus if he/she faces unemployment before retirement due to lock-down or retrenchment As per the new rule, only 75% of the corpus can be withdrawn after 1 month of unemployment. The remaining will be transferred to the new EPF account after gaining employment Employees do not need to wait for approval from their employer for withdrawing their EPF. By linking UAN and Aadhar to your EPF account, they can get approval online While making the EPF claim online, you must have- An active UAN number Bank details linked with UAN PAN and Aadhar details seeded into EPF database How To Withdraw PF Amount? Broadly, the withdrawal of EPF can be made either by submitting: Physical application Online application Physical Application Download the new Composite Claim Form (Aadhaar)/Composite Claim Form (non-Aadhaar) to withdraw the EPF balance. Composite Claim Form (Aadhaar) Use the Composite Claim Form (Aadhaar) if you have seeded your Aadhaar and bank details on the UAN portal and if your UAN is activated. Fill and submit the form to the respective jurisdictional EPFO office without the attestation of the employer. Composite Claim Form (Non-Aadhaar) You can use the Composite Claim Form (Non-Aadhaar) if the Aadhaar and bank details are not seeded on the UAN portal. Fill and submit the

Finance Minister Nirmala Sitharaman presented her seventh consecutive Budget in Parliament today – Tuesday, July 23. Nirmala Sitharaman announced key employment schemes and also revised the tax structure in the new tax regime, while the slabs in old tax regime remain unchanged.  The Finance Minister announced a major reduction in customs duty on cancer medicines and mobile phones. Imported gold, silver, leather goods and seafood will also get cheaper. The Budget for 2024-25 is the action plan for the Modi 3.0 government to outline a roadmap towards India’s development in the next five years.  Prime Minister Narendra Modi praised the Union Budget presented by Nirmala Sitharaman. He said the Budget 2024 will benefit all sections of society and lay the foundation for a developed India. PART A Global economy remaining under the grip of policy uncertainties, India’s economic growth continues to be the shining exception and will remain so in the years ahead. Minister of Finance and Corporate Affairs Smt Nirmala Sitharaman, while presenting the Union Budget 2024-25 in Parliament today said that India’s inflation continues to be low, stable and moving towards the 4 per cent target. Core inflation (non-food, non-fuel) currently is 3.1 per cent and steps are being taken to ensure supplies of perishable goods reach market adequately. Interim Budget The Finance Minister said that as mentioned in the interim budget, the focus is on 4 major castes, namely  ‘Garib’ (Poor), ‘Mahilayen’ (Women), ‘Yuva’ (Youth) and  ‘Annadata’ (Farmer). Budget Theme Dwelling on the Budget theme, Smt Sitharaman said, turning attention to the full year and beyond, in this budget, we particularly focus on employment, skilling, MSMEs, and the middle class. She announced the Prime Minister’s package of 5 schemes and initiatives to facilitate employment, skilling and other opportunities for 4.1 crore youth over a 5-year period with a central outlay of ₹2 lakh crore. This year, ₹1.48 lakh crore has been allocated for education, employment and skilling. Budget Priorities The Finance Minister said, for pursuit of ‘Viksit Bharat’, the budget envisages sustained efforts on the following 9 priorities for generating ample opportunities for all.  Productivity and resilience in Agriculture Employment & Skilling Inclusive Human Resource Development and Social Justice Manufacturing & Services Urban Development   Energy Security Infrastructure Innovation, Research & Development and Next Generation Reforms Priority 1: Productivity and resilience in Agriculture The Finance Minister announced that the government will undertake a comprehensive review of the agriculture research setup to bring the focus on raising productivity. New 109 high-yielding and climate-resilient varieties of 32 field and horticulture crops will be released for cultivation by farmers. In the next two years, 1 crore farmers across the country will be initiated into natural farming supported by certification and branding. 10,000 need-based bio-input resource centres will be established.  For achieving self-sufficiency in pulses and oilseeds, government will strengthen their production, storage and marketing and to achieve ‘atmanirbharta’ for oil seeds such as mustard, groundnut, sesame, soybean, and sunflower. Government, in partnership with the states, will facilitate the implementation of the Digital Public Infrastructure (DPI) in agriculture for coverage of farmers and their lands in 3 years. Smt Sitharaman announced a provision of ₹1.52 lakh crore for agriculture and allied sector this year. Priority 2: Employment & Skilling The Finance Minister said that the government will implement 3 schemes for ‘Employment Linked Incentive’, as part of the Prime Minister’s package. These will be based on enrolment in the EPFO, and focus on recognition of first-time employees, and support to employees and employers.      Referring to the Skilling programme, the Finance Minister announced a new centrally sponsored scheme, as the 4th scheme under the Prime Minister’s package, for skilling in collaboration with state governments and Industry. 20 lakh youth will be skilled over a 5-year period and 1,000 Industrial Training Institutes will be upgraded in hub and spoke arrangements with outcome orientation.  She also announced that the Model Skill Loan Scheme will be revised to facilitate loans up to₹7.5 lakh with a guarantee from a government promoted Fund, which is expected to help 25,000 students every year. For helping the youth, who have not been eligible for any benefit under government schemes and policies, she announced a financial support for loans upto ₹10 lakh for higher education in domestic institutions. E-vouchers for this purpose will be given directly to 1 lakh students every year for annual interest subvention of 3 per cent of the loan amount. Priority 3: Inclusive Human Resource Development and Social Justice Talking about the Saturation approach, the Finance Minister emphasised that implementation of schemes meant for supporting economic activities by craftsmen, artisans, self-help groups, scheduled caste, schedule tribe and women entrepreneurs, and street vendors, such as PM Vishwakarma, PM SVANidhi,  National Livelihood Missions, and Stand-Up India will be stepped up. Purvodaya Government will formulate a plan, Purvodaya, for the all-round development of the eastern region of the country covering Bihar, Jharkhand, West Bengal, Odisha and Andhra Pradesh.  This will cover human resource development, infrastructure, and generation of economic opportunities to make the region an engine to attain Viksit Bharat. Pradhan Mantri Janjatiya Unnat Gram Abhiyan The Finance Minister announced that for improving the socio-economic condition of tribal communities, government will launch the Pradhan Mantri Janjatiya Unnat Gram Abhiyan by adopting saturation coverage for tribal families in tribal-majority villages and aspirational districts covering 63,000 villages and benefitting 5 crore tribal people. More than 100 branches of India Post Payment Bank will be set up in the North East region to expand the banking services. She said, a provision of ₹2.66 lakh crore for rural development including rural infrastructure was made this year. Priority 4: Manufacturing & Services Support for promotion of MSMEs Smt Sitharaman said, this budget provides special attention to MSMEs and manufacturing, particularly labour-intensive manufacturing. A separately constituted self-financing guarantee fund will provide, to each applicant, guarantee cover up to ₹100 crore, while the loan amount may be larger. Similarly, Public sector banks will build their in-house capability to assess MSMEs for credit, instead of relying on external assessment. She also announced a new mechanism for facilitating continuation