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−	This is a collection of articles archived for the excellence of their content.</div>	+	This is a collection of articles archived for the excellence of their content.<br/>
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−	[[Category:India|I]]	+	[[Category:India |S ]]
−	[[Category: Economy-Industry-Resources |I]]	+	[[Category:Sports |S ]]
−	[[Category: Law,Constitution,Judiciary|I]]	+
−	=Basic tenets=	+	=International standing=
−	Adapted from [http://economictimes.indiatimes.com/personal-finance/et-wealth/how-well-do-you-know-the-tax-rules/articleshow/31671843.cms EconomicTimes] March 2014	+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Who-will-emulate-Bindra-at-Rios-ranges-22072016026027 Biju BabuCyriac, The Times of India] Jul 22 2016, Who will emulate Bindra at Rio's ranges?
−	1) The interest earned on a bank fixed deposit is...Interest on FDs is fully taxable as income at the rate applicable to the taxpayer.	+	Right from the time Rajyavardhan Singh Rathore shot silver in double trap 12 years back [2004] in Athens, Indian shooters have consistently delivered on the biggest stage. Abhinav Bindra reached the zenith in Beijing [in 2008] and the contingent returned from London [2012] with another impressive haul through Vijay Kumar and Gagan Narang. Such is the talent pool that it is now difficult to get into the Indian team even if you bag a quota place for the country .
−	2) Travel insurance policies are not tax deductible for salaried individuals.	+	Their impressive history meant shooters were among those who have got the maximum support under the government's Target Olympic Podium (TOP) scheme. Even after the exit of rifle coach Stanislav Lapidus, the shooters were provided all support to travel to off-shore destinations to continue their training with Stass.
−	3) An individual won't get tax deduction for...	+	'''In 2016 (before the Olympics) '''
−	employer's contribution to PF.	+
−	4) Gifts worth over Rs 50,000 in a year are taxed as income of recipient.	+	Jitu World No. 3
−	5) Any income of a minor child will be clubbed with that of the parent. HRA is not tax-exempt if you pay rent to... Your minor child.	+	Apurvi The Commonwealth Games champion.
−	6) A disabled dependant gets you a deduction under Section 80DD. This is an additional tax benefit	+	Bindra:. The dasher from Chandigarh battled the agony after crashing out in Athens and bettered the Chinese in Beijing to become one in a billion. Four years later he missed out again as Vijay Kumar led the charge with his silver medal.
−	7) f you have a second house lying vacant, you have to...	+	Gagan Narang London bronze medallist
−	a. Pay tax on rent not received. b. Include in wealth tax. c. Pay property tax on it. All the three conditions apply on a second house lying vacant.	+	Manavjit Singh Sandhu: Trap shooter former world champion. Olympics is the only medal missing from his glittering collection.
−	8) If one earns rent on property, how much of it is taxable?	+	=Famous shooters=
−	Rental income is eligible for 30% standard deduction.	+	==Abhinav bindra==
		+	[http://epaperbeta.timesofindia.com//Article.aspx?eid=31808&articlexml=SCALING-NEW-FRONTIERS-31122014030010 ''The Times of India''], Dec 31 2014
−	9) Only those with income below the basic exemption are exempt from filing tax returns.	+	Abhinav Bindra has been saying he's a hobby shooter from now on. But on current form, the Olympic gold-medallist is India's best bet for a medal in 2016 Rio Games after clinching an elusive CWG gold and a bronze in Incheon.
−	10) The RGESS deduction is available only to first-time investors in equities.	+	==Jitu Rai==
		+	[http://epaperbeta.timesofindia.com//Article.aspx?eid=31808&articlexml=SCALING-NEW-FRONTIERS-31122014030010 ''The Times of India''], Dec 31 2014
−	== Section 80C==	+	Jitu Rai is fast becoming the Sachin Tendulkar of Indian shooting. With seven medals in 2014, the marksman's winning streak is remarkable. The shooter bagged three World Cup medals in nine days in June -the 10m air pistol silver in Munich and a silver (50m free pistol) and gold (10m air pistol) in Maribor. He followed it up with the 50m free pistol gold in CWG Glasgow and the Asian Games.
−	[http://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2017%2F12%2F12&entity=Ar01506&sk=A2A88911&mode=text  December 12, 2017: ''The Times of India'']	+
−	To boost the habit of savings and investments, the government has allowed every individual taxpayer to invest and buy certain financial products which will allow them to avail of tax deductions. Under section 80C of Income Tax Act 1961, a taxpayer could invest a total of Rs 1.5 lakh per annum in ELSS of mutual fund houses, EPF, PPF, tax-saving FDs, NPS, life insurance products and some other approved financial products, which will reduce the person’s total tax liability. Payment of home loan principal and tuition fee of children also come under this section for tax deductions.
−	==Section 80 D==	+	=2015=
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F01%2F23&entity=Ar01911&sk=D6250823&mode=text January 23, 2018: ''The Times of India'']	+	==Airgun Shooting==
		+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=India-overall-champions-01102015029011 ''The Times of India''], Oct 01 2015
		+	''' India overall champions '''
−	''WHAT ARE SECTION 80D TAX BENEFITS?''	+	'' Heena bags Gold as hosts top table with 17 medals in Asian air gun shooting ''
−	Section 80D under the Income Tax Act provides for tax deductions for buying health insurance policies, popularly called mediclaim plans. In an era of increasing healthcare costs, the government, to encourage people to take mediclaim policies, allows taxpayers some sops for these policies. A taxpayer can get claim deductions of up to Rs 25,000 per year for payment towards premium for health insurance plans for the taxpayer, spouse and dependent children. The limit is enhanced up to Rs 30,000 even if either the taxpayer or the spouse is a senior citizen. Within these limits one can also claim deductions of up to Rs 5,000 per year as a cost for preventive health check up. The government also allows mediclaim premium of up to Rs 30,000 for policies taken for parents.	+	Hosts India ended their campaign on a high as Heena Sidhu and Shweta Singh won the women's 10m air pistol gold and silver respectively in 8th Asian Air Gun Shooting Championships at the Dr Karni Singh ranges.
−	=Rates of income tax in India=	+	It was Shweta who was ahead of Heena by 0.1 point till the 18th shot.But Shweta fumbled in the 19th shot and hit an 8.9 while Heena hit a 10.5 to surge ahead. The 8-pointer did the damage to Shweta's gold prospect and she couldn't come back in spite of shooting 10.0 compared to Heena's 9.2, lagging by 0.8 point. The bronze went to Korea's Kim Seon (175.8). Third Indian in fray, YashaswiniDeswal (155.3) finished fourth.
−	==1995-2015==	+
−	'''See the chart on this page'''	+
−	'''See graphic''':	+	The team gold in the event too went to India with 1157 points, while Sri Lanka (1098) and Hong Kong (1094) took silver and bronze respectively. In the qualifications, the Indian trio of Heena, Yashashwini and Shweta shot impressive scores to march towards the final. While Heena and Yashashwini shot an identical 387, Shweta struck 383. The scores are good enough to take the shooters to the final even at a worldlevel event. The trio will now shoot at the Asian Championships in Kuwait in November, which is the last quota event for the Rio Olympics.
−	''Income tax rates in India: 1995-2015''	+	In the junior women category though there was a clean sweep, the fact that there were only four participants in the event, brought down the importance of the medals. Shri NivethaParamanantham clinched gold after scoring 200.7 in the final.She had shot 380 in qualifications.The silver went to Gauri Sheoran (380 and 198.0) and bronze to Shreya Gawande (378 and 179.9).
−	[[File: Income tax rates 1995-2015.jpg|Income tax rates in India: 1995-2015 Source: [http://epaperbeta.timesofindia.com//Gallery.aspx?id=11_07_2014_003_028_002&type=P&artUrl=YOUR-TAX-BURDEN-OVER-THE-YEARS-11072014003028&eid=31808 The Times of India ]|frame|500px]]	+	It was Iran's day in the youth women's final, as Haniyeh Rostamiyan won gold after shooting 195.6 in the final. The silver too went to Iran with LayaMohammadi was just 0.2 (195.4) points behind the topper. India's HarshadaNithave was third with 174.8 points. The team gold went to India with MalaikaGoel (374), Harshada (373) and Nayani Bhardwaj (369) taking the total to 1116. Iran bagged silver with 1104 points and Chinese Taipei got bronze 1100.
−	==1949-2017: peak rate of Income Tax==	+	India topped with six gold, five silver and six bronze. Iran were second with 12 medals (6 gold, 5 silver, 1 bronze) and Tajikistan third with five medals (1 gold, 2 silver, 2 bronze).
−	[https://timesofindia.indiatimes.com/business/india-business/toi-budget-special-how-you-pay-less-tax-than-your-grandpa/articleshow/62458093.cms  January 15, 2018: ''The Times of India'']	+
−	[[File: 1949-2017- peak rate of Income Tax.jpg|1949-2017: peak rate of Income Tax <br/> From: [https://timesofindia.indiatimes.com/business/india-business/toi-budget-special-how-you-pay-less-tax-than-your-grandpa/articleshow/62458093.cms  January 15, 2018: ''The Times of India'']|frame|500px]]	+	==Asian Shooting Championship==
		+	''' '' Medals won'' '''
−	'''See graphic''':	+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=India-open-with-five-medals-in-Asian-shooting-04112015031039 ''The Times of India''], November 4, 2015
−	''1949-2017: peak rate of Income Tax''	+	'''Day 1'''
		+	The Indian shooting squad began its campaign at the 13th Asian Shooting Championship on an impressive note as they bagged five medals.
		+	The 10-metre air rifle women's youth team won the day's only gold for India when Prachi Gadkari, Gayatri Pawaskar and Aashi Rastogi finished with a combined total of 1226.8 at the end of their qualification rounds. Prachi also won the individual bronze in the event. In the 10m air rifle junior women's competition, Mampi Das and Shriyanka Sadangi won the team silver medal . In the 50m free pistol for junior men, Sumedh Kumar won bronze.
−	'''Highlights'''	+	''' Day two '''
−	We know you absolutely hate a part of your annual income going into to the government's kitty in the form of taxes. After all, you worked hard the whole year and wish the exemption limit would be set higher. Whether that would be done or not will be known till Budget 2018 is presented, but you should take heart from the fact that you pay much less tax than what your grandfather did during his time.	+	[http://www.ibnlive.com/news/sports/jitu-rai-wins-silver-in-13th-asian-shooting-championship-1160663.html Press Trust of India], November 4, 2015
−	While exemption limit today stands at Rs 2.5 lakh annually, it was Rs 1,500 way back in 1949-50. Though this may seem a meagre amount to you, a back of the envelope calculation shows this works out to be Rs 80,000 in today's terms. So your grandfather started paying tax at annual income of Rs 80,000, while you enjoy tax-free income that is nearly three times more than it.	+	''' ''Jitu Rai wins silver in 13th Asian Shooting Championship'' '''
−	Tax rates are another reason for you to cheer about. The peak tax rate today stands at 30.9%. But during 1970-71 it was a staggering 93.5%, a massive increase from the 25% Indians paid in 1949-50.	+	Ace shooter Jitu Rai won India's first senior medal at the 13th Asian Shooting Championship, finishing second behind Korea's Park Daehun in the finals of the men's 50m pistol.
−	You may find three tax slabs cumbersome for tax calculation, but thank your stars, your parents or grandparents had to deal with as many as 11 tax slabs.	+	Park shot a finals world and Asian record score of 199.2 to clinch the gold medal. Jitu finished with a finals score of 189.5, in the process beating his long-time rivals Jin Jongoh of Korea and Vladimir Issachenko of Kazakhstan.
		+	Rai won India's first senior medal at the 13th Asian Shooting Championship, finishing second behind Korea's Park Daehun in the finals of the men's 50m pistol.
−	==1949, and since 1995: The number of tax slabs==	+	Jitu qualified for the finals in 7th position with a score of 555. Prakash Nanjappa finished 11th in qualifying with a score of 553, while Omkar Singh finished 24th with 545.
−	[[File: The number of tax slabs in 1949, and since 1995.jpg| The number of tax slabs in 1949, and since 1995 <br/> From [https://timesofindia.indiatimes.com/business/india-business/toi-budget-special-how-you-pay-less-tax-than-your-grandpa/articleshow/62458093.cms  January 15, 2018: ''The Times of India ''] |frame|500px]]	+
−	'''See graphic''':	+	In the 10m air rifle junior men's event, India's Akhil Sheoran won a silver medal and Prashant won a bronze respectively. Xuechao Qian of China won the gold in the event.
−	''The number of tax slabs  in 1949, and since 1995''	+	Akhil and Prashant also teamed up with Pratik Borse to win the team silver in the event. In the 10m air rifle senior event for men, India's Satyendra Singh finished 5th in the finals.
−	=Appeals=	+	N Gayathri won the day's fifth medal for India when she bagged the silver in the junior women's 50m rifle prone event with a score of 614.6. The gold went to Iran's Fatemeh Karamzadeh who finished with 617.3. Another Iranian Najmeh Khidmati won the bronze in the event. The trio of Gayathri, Srinithi Venkatesh and Sonika also won India a silver medal in the team event for the competition shooting a combined total of 1830.
−	==2015: Appeals only for Rs 10 lakh +==	+
−	'''Sources:'''	+
−	1. [http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=I-T-appeals-only-for-Rs-10L-and-13122015001059 ''The Times of India''], Dec 13 2015	+	The seventh medal of the day was won by the 10m air rifle men's youth team comprising Satyajeet Kandhol, Gajendra Rai and Babu Mithiliesh who bagged the team bronze.
−	2. [http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=To-rein-in-frivolous-appeals-CBDT-ties-I-13122015012026 ''The Times of India''], Dec 13 2015, Rubna Kably	+	Among the senior women, Kuheli Gangulee finished 4th in the 50m rifle prone event while Lajja Gauswami finished 9th and Elizabeth Susan Koshy finished 20th in the final standings. The trio also combined to finish 4th in the team competition of the same event.
		+	In the women's 25m pistol, Heena Sidhu, Gauri Sheoran and Annu Raj Singh could not qualify for the finals.
−	'''I-T appeals only for Rs 10L and above'''	+	''' Day three '''
		+	The Indian shooting contingent added seven more medals to their kitty, five among them Gold, here on Day 3 of the 13th Asian Shooting Championship at Kuwait City. This takes India’s overall medal tally from the competition to 21. The summary of India’s medal-winning results on Day 3 is as follows:
−	In a bid to reduce litigation and spare taxpayers harassment, the Central Board of Direct Taxes has increased from Rs 4 lakh to Rs 10 lakh the threshold for filing an appeal before the Income Tax Appellate Tribunal, reports Rubna Kably.	+	''10M Air Pistol Youth Men''
−	The threshold limit for an appeal by the I-T department before the high courts has been doubled to Rs 20 lakh. The threshold for I-T department appeals before SC remains at Rs 25 lakh.	+	Shainki Nagar of India won Gold with a finals score of 197. Samarjit Singh of India won the Bronze shooting 174.1 in the finals. The two combined with Mohit Gour to also win the Team Gold in the event shooting a combined total of 1690 to beat the Korean team which shot a total of 1677 while Thailand team won the Bronze shooting 1629.
		+	''10M Air Pistol Men Junior''
−	'''To rein in frivolous appeals, CBDT ties I-T hands by raising `tax effect' limit'''	+	Sumedh Kumar bagged his 3rd medal of the competition winning Bronze
		+	He also won the Team Gold in the event combining with Hemendra Kushwaha and Achal Pratap Grewal to shoot a total score of 1706.
−	The Central Board of Direct Taxes (CBDT) continues with its plan to reduce litigation and be more taxpayer-friendly. By significantly increasing the threshold limits for filing of appeals, at various judicial levels, by the Income-tax (I-T) department, the CBDT hopes to mitigate taxpayer harassment and create efficacy in the functioning of the I-T department.	+	''50M Rifle Prone Men Junior''
−	At times, the I-T department files appeals with higher courts, with an eye on revenue, when the decision in the lower court is in favour of the taxpayer. Such frivolous litigation adds to the costs for both parties and results in taxpayer harassment.	+
−	The threshold limit for filing an appeal before the Income-Tax Appellate Tribunal (ITAT) by the I-T department has now been raised from Rs 4 lakh to Rs 10 lakh. Similarly , the limit for an appeal before the high courts has been doubled to Rs 20 lakh. While such revisions are an annual affair, the recently announced upward revisions are significant.	+	Swapnil Kusale struck Gold in the event shooting a finals score of 185.4. The Silver was won by Qatar’s Mohammad Saad Almubarak of Qatar and the Bronze by Ce Wang of China. India also won the Team Gold in the event when Swapnil Kusale, Ishan Goel and Akhil Sheoran shot a combined total of 1839.4 to beat the teams from Korea and China who won Silver and Bronze respectively.
−	However, no change has been made in the threshold for appeals filed before the Supreme Court, which remains at Rs 25 lakh. Appeals before the ITAT and courts can now be filed by the I-T department only if the `tax effect' exceeds the threshold limits (see table). This move will help not only corporates, but also high net-worth individuals who find themselves embroiled in I-T litigation.	+	'''Day 4'''
−	The CBDT has also clarified, in its circular dated December 10, that the revised limits will apply retrospectively and pending appeals below the specified threshold limits should be withdrawn or not pressed.
−	The `tax effect', as defined in CBDT's circular, means the difference between the tax on the total income assessed by the I-T department and the tax that would have been charged if the total income of the taxpayer was reduced by the income relating to disputed issues.	+	''' Day 5 '''
−	The CBDT has also instructed that merit must be the guiding factor while filing an appeal with higher judicial bodies -both the ITATs and courts. “It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits (ie: threshold limits for appeals) prescribed,“ states the circular.	+	[http://www.hindustantimes.com/other-sports/heena-sidhu-wins-gold-in-13th-asian-shooting-championship/story-DENh4XehVfwiepXv1UJ8JM.html ''The Hindustan Times''], November 6, 2015
−	Tax experts view that the increase in threshold limits and withdrawal of pending appeals falling below the revised thresholds will ease litigation. The impact will be more favourable at the ITAT level, which is the first level of appeal. It is learnt that pan-India, 1.06 lakh cases were pending across various ITAT benches as of June 1. The maximum pendency was in Mumbai and Delhi, with 25,039 and 20,499 pending cases. Howev er, the exact number of pend ng cases, which will now fall below the revised threshold imits and be withdrawn, was not available.	+	'''Heena Sidhu wins gold in 13th Asian Shooting Championship'''
−	However, to safeguard the nterests of the I-T department, certain caveats have been built into the instruc ions. For instance, just because on a particular disputed ssue, the I-T department has not appealed as the tax effect is ow, it does not preclude it from iling an appeal on the same issue for another taxpayer where the tax effect is beyond he prescribed threshold).	+	India’s Heena Sidhu made a grand return to form by winning the gold medal in the 10m air pistol women’s event at the 13th Asian Shooting Championship.
−	Further, the instructions on not filing an appeal if the ax effect is below the prescribed monetary limit will not apply in certain instances. These instances include: where the constitutional val dity of a tax provision is challenged; where the CBDT's circular has been held illegal or even when the audit objection has been accepted by the I-T department.	+	Heena, who won a gold at the righth Asian Air Gun Championship at home recently, shot an excellent 198.2 in the finals to edge out Mongolian Gundegma Otreyad, who shot 198. Jangmi Kim of Korea won the bronze with a score of 176.2.
		+	In the 10m air pistol junior women’s event, Shri Nivetha too won a gold with a score of 195.8 in the finals. She edged out Shinemurun Nyamdorj of Mongolia (195.4) and Heesun Kim of Korea (174.4), who won the silver and bronze medals respectively.
		+	Shreya Gawande, Shri Nivetha and Oshin Tawani also combined to win the team gold with a combined total of 1114. Mongoloia won the silver and Korea bagged the bronze
		+	Besides, the Indian trio of Nayani Bharadwaj (374), Harshada Nithave (374) and Malaika Goel (365) also won the a gold in the team event of the 10M air pistol uouth women’s event.
		+	In the 25m pistol men’s junior event, India’s Shivam Shukla won gold shooting a score of 576. Korea’s Jungwoo Park (575) and Jaekyoon Lee (572) claimed the silver and bronze respectively.
		+	Shivam, Arjun Das and Achal Pratap Grewal also won the silver medal in the team event.
		+	Meanwhile in the junior skeet men’s competition, Angad Bajwa secured the individual gold.
		+	The team of Angad Bajwa (121), Anant Naruka (112) and Arjun Mann (114) shot a total of 347 to walk away with the team gold also in this category.
−	==2017: ‘Higher appeals limit applies to pending cases,’ SC==	+	''' Day 6'''
−	[http://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2017%2F11%2F28&entity=Ar01514&sk=7C5C11DB&mode=text  Higher I-T appeals limit also applies to pending cases, says SC, November 28, 2017: ''The Times of India'']	+
−	[[File: The honorable Supreme Court orders regarding CBDT's instruction revising monetary limits.jpg|The honorable Supreme Court orders regarding CBDT's instruction revising monetary limits <br/> From: [http://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2017%2F11%2F28&entity=Ar01514&sk=7C5C11DB&mode=text  Higher I-T appeals limit also applies to pending cases, says SC, November 28, 2017: ''The Times of India'']|frame|500px]]	+	''Sources:''
−	The Supreme Court has held that the higher monetary threshold limits prescribed for filing of appeals by the income-tax authorities would apply both to appeals filed after the date of the instruction revising the limits and also to all pending matters. This brings respite to taxpayers who feared matters pending on the date of the instruction would be revived and lead to a tiring bout of litigation.	+	1. [http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=INDIA-FILE-India-on-top-of-medal-standings-10112015029011 ''The Times of India''], Nov 10 2015
−	On November 23, the SC upheld the retrospective nature of the Central Board of Direct Taxes (CBDT) instruction setting down the thresholds for I-T appeals.	+	2. [http://sports.ndtv.com/shooting/news/251469-india-top-medal-standings-on-day-6-of-the-13th-asian-shooting-championship '' Press Trust of India '']
−	This order departs from an October order of the apex court which had taken a contrary view. After this decision, individual taxpayers and businessmen facing low denomination disputes had feared that I-T officials would rake up old matters discarded after upward revision of the threshold.	+	[[File: Indian team members with the medals during the 13th Asian Shooting Championship in Kuwait City.jpg|Indian team members with the medals during the 13th Asian Shooting Championship in Kuwait City. (Image Credit: NRAI); Graphic courtesy: [http://sports.ndtv.com/shooting/news/251469-india-top-medal-standings-on-day-6-of-the-13th-asian-shooting-championship '' Press Trust of India ''], November 8, 2015|frame|500px]]
−	From time to time, CBDT, responsible for tax administration, enhances the monetary limits for filing of I-T appeals. Officials are not permitted to file appeals where the “tax effect” is low (as defined by the monetary limit), except for the few exceptions carved out. It helps cut down litigation, including pending litigation, and saves costs. “Tax effect” denotes the difference between the tax on income determined by I-T officials and the I-T chargeable on the income of the taxpayer after excluding the disputed income.	+	''' India Top Medal Standings on Day 6 of the 13th Asian Shooting Championship '''
−	CBDT’s instruction, the subject matter of litigation before the SC, was dated February 9, 2011. It had provided that appeals cannot to be filed by I-T officials before high courts is the “tax effect” was less than Rs 10 lakh (the earlier circular on March 27, 2000, had pegged it at Rs 4 lakh). It did not change the monetary threshold for appeals before I-T tribunals and the SC, which remained at Rs 3 lakh and Rs 25 lakh, respectively.	+	India went ahead of China with a total of 12 gold, 8 silver and 8 bronze for a total haul of 28 medals with three more days left. China has 11 gold, 8 silver and 9 bronze medals.
		+	India on jumped to the top of the overall medal standings a the 13th Asian Shooting Championship with six more medals to their kitty on Day 6 of competitions here.
		+	India went ahead of Chi na with a total of 12 gold, 8 sil ver and 8 bronze for a tota haul of 28 medals with three more days left. China has 11 gold, 8 silver and 9 bronze medals.
		+	In men's 25m standard pistol event, Mahendra Singh won the silver shoot ing a total of 572. Korean Dae Kyu Jang won the gold with 581 points. Mahendra teamed up with Gurpreet Singh and Neeraj Kumar to win the team bronze in the event. Lajja Gauswami, Anjum Moud gil and Elizabeth Susan Koshy shot a total of 1734 to bag the team event bronze.China won gold with a score of 1749 while Korea won silver shooting a combined score of 1737.
−	Since then, another set of instructions have been issued, which provides that if the tax effect is Rs 10 lakh or less, an appeal cannot be filed even with the tax tribunals. For high courts, the limit is set at Rs 20 lakh and for the SC, it is Rs 25 lakh. Before the SC, the I-T department contended that the CBDT instruction had a prospective effect only. Thus cases pending in high courts on February 9, 2011, could not be dismissed merely based on the instruction. But the SC decided in favour of the taxpayer, SRMB Dairy Farming, a private limited company, by holding that CBDT’s instructions will also apply to all pending matters.	+	India jumped on top of overall medal standings at 13th Asian Shooting Championship with six more medals to their kitty on Day 6 of competitions in Kuwait.
		+	India went ahead of China with a total of 12 gold, 8 silver and 8 bronze for a total haul of 28 medals with three more days left. China has 11 gold, 8 silver and 9 bronze medals.
−	“The SC has rightly pointed out that the interpretation of CBDT’s instruction had to be done in the context of the purpose for which it was issued, which is to reduce litigation that had choked the legal system. Thus the apex court held that the instructions applied to pending matters also, as such an interpretation would facilitate achievement of the objectives of the National Litigation Policy aimed at bringing down the pendency of litigation cases,” said Gautam Nayak, tax partner, CNK & Associates, a firm of chartered accountants.	+	In men's 25m standard pistol event, Mahendra Singh won the silver shooting a total of 572. Korean Dae Kyu Jang won the gold with 581 points.
−	Interestingly, the latest instruction issued by the CBDT on December 11, 2015, not only significantly hiked the monetary threshold limits but categorically mentioned that: “This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in courts and tribunals. Pending appeals below the specified tax limits may be withdrawn.”	+	Mahendra teamed up with Gurpreet Singh and Neeraj Kumar to win the team bronze in the event. The trio shot a total of 1676 points. The Korean team won the gold with a total of 1698 while China won the silver shooting 1691
−	Nayak said: “This showcases the intent of the instructions and the SC has rightly acted on it.”	+	In women's 50m rifle 3 positions event, Lajja Gauswami qualified for the 8-women final but ended seventh shooting 404.6 in the finals.
−	=Artists=	+	Gauswami, Anjum Moudgil and Elizabeth Susan Koshy shot a total of 1734 to bag the team event bronze. China won gold with a score of 1749 while Korea won silver shooting a combined score of 1737.
−	==Fashion designers==	+
−	[http://epaper.timesofindia.com/Default/Client.asp?Daily=CAP&showST=true&login=default&pub=TOI&Enter=true&Skin=TOINEW&AW=1393708348876  Times of India]	+
−	‘Fashion designers are artists, eligible for I-T exemption’	+	In men's junior air standard pistol event, Achal Pratap Grewal shot 562 to win gold. Jungwoo Park and Jaekyoon Lee of Korea shot 561 and 560 respectively to win silver and bronze.
−	Shibu Thomas	+
−	Mumbai: A fashion designer is an artist, the Bombay High Court has said and ruled that they are eligible for incometax exemptions available under the category. Ten years after the income-tax department first objected to tax benefits claimed by one of India’s leading fashion designers, Tarun Tahiliani, a division bench of Justice Dhananjay Chandrachud and Justice J P Devadhar on Monday said the designer should get tax privileges extended to the artists.	+	The Indian trio of comprising Achal Pratap Grewal, Shivam Shukla and Rituraj Singh also won gold in the team event ahead of the Korea and Mongolia.
−	Tahiliani opened the country’s first fashion boutique, Ensemble, and is credited with being one of the designers who have brought high couture to India. Tahiliani’s IT woes began in October 2000 when he sought tax exemption for his income of Rs 83.90 lakh. Under Section 80 RR of the Income-Tax Act, a resident of India, who is an an author, playwright, artist, musician, actor or sports person can claim exemption of 75% of his income earned from foreign assignments. Tahiliani said that applying the exemptions, his taxable income for that year would be Rs 53.24 lakh.	+	'''Day 7'''
−	The tax department, however, refused to accept that the fashion designer was an artist. It also contested deductions sought by sought by Tahiliani on his taxable income for 1999-2000 and 2001-2002. The income-tax appellate tribunal ruled in Tahiliani’s favour, upholding his claim that he was a creative artist. The IT department challenged the order before the high court.	+	[http://www.thehindu.com/sport/other-sports/kusale-wins-junior-asian-shooting-championship/article7865778.ece ''The Hindu''], Nov 10 2015
−		+
−	The department’s lawyer contended that a fashion designer didn’t belong to the creative profession as the vocation was classified under applied arts and not fine arts. The IT department said that the benefit of exemption was granted to aid the artists, who represent Indian culture abroad.	+
−		+
−	The HC dismissed the IT department’s petition and held that fashion designers were entitled to tax exemptions meant for artists.	+
−	= Capital gains=	+	Swapnil Kusale asserted his class in the final by winning the junior men’s rifle 3-position gold, his second individual gold, in the 13th Asian shooting championship in Kuwait on Tuesday.
−	See [[Capital gains: India]]	+
−	=Corporates’ promotional activities=	+	After qualifying in the fourth place with a modest total of 1151, Kusale dominated the final to eventually prevail over Wang Ce of China by 3.5 points for the gold.
−	== Pharmaceutical companies’ junkets for doctors==	+
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=I-T-trips-pharma-cos-on-doc-junkets-20092016010015  Lubna Kably, I-T trips pharma cos on doc junkets, Sep 20 2016 : The Times of India]	+
−	Tribunal Disallows Expenses	+	In the process, Mohammad Hossein Karimi of Iran, who had topped qualification with 1163 was pushed to the bronze medal.
−	The Mumbai bench of the Income-Tax Apellate Tribunal (ITAT) has nipped the `unholy' doctor-pharma nexus whereby medical practitioners are offered various incentives, like overseas trips, to encourage them to prescribe specific medicines or lines of treatment.	+	Kusale’s effort, along with Akhil Sheoran and Ishan Goel, fetched the team silver for India. He had earlier won the rifle prone, individual and team gold.
−	It has done so by upholding a disallowance of Rs 76.55 lakh, made by an I-T officer at the assessment stage. The expenditure was incurred by Liva Healthcare (a pharma company specialising in skincare formulations) to wards overseas trips for doctors and their spouses.	+	There was no matching success in the rapid fire pistol event for the Indian camp, but the squad managed to add the team bronze in the men’s section and the team silver in the junior men’s event.
−	The immediate impact of the order is a higher I-T liability for the pharma company for financial year 2008-09, to which this case pertains, as the disallowed expenditure will be added back to the taxable component of income. In addition, the order will act as a reminder to pharma compa nies to adopt practices that are above board. The maximum rate of income tax on companies currently is 30% plus applicable surcharge and cess.	+	Olympic silver medallist Vijay Kumar continued to grapple with his form, and shot 570 that placed him 12th in a field of 26 shooters.
−	The ITAT's September 12 order observes, “The payment of overseas trips of doctors and their spouses for entertainment, by the pharma company , in lieu of expectation of getting patient re ferrals from doctors for its products so as to generate more business and profits, by any stretch of imagination cannot be accepted as legal.Undoubtedly it is not a fair practice and has to be termed as against the public policy.“	+	Neeraj Kumar made the final with 577, but ended fifth.
−	Section 37 of the I-T Act, which is a residual section, permits a business entity to claim as a deduction revenue expenditure incurred by it, `wholly and exclusively for the purpose of the business'.However, an explanation to this section provides that expenses incurred for any purpose which is an offence or is prohibited by law shall not be deemed to have incurred for the purpose of the business.Consequently , such expenditure cannot be allowed as a deduction from taxable income.	+	Olympic quota winner Gurpreet Singh, shooting in the ‘’Out of Competition’’ section, a replacement for the MQS section, could also muster only 571.
−	The code of conduct prescribed by the MCI debars doctors from receiving favours in return for referring, recommending or procuring of patients for medical, surgical or any other treatment.	+	Among the juniors, Shivam Shukla and Rushiraj Barot made the final, and eventually placed fourth and fifth respectively. Together with Arjun Das, the trio won the team silver, a distant second, 51 points behind Korea.
−	= Donations to NGOs’ projects=	+	With a gold, two silver and a bronze medal for the day, the Indian team took its overall tally to 17 gold, 13 silver and 12 bronze medals on the penultimate day of the championship.
−	==Halved in 2017==	+
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Share-of-donations-to-projects-under-Sec-35AC-04032017026075  Share of donations to projects under Sec 35AC halved in FY16, March 4, 2017: The Times of India]	+
		+	'''The results:'''
−	'''Sec 35AC Sunset Clause Will Expire On March 31'''	+	Men: 25m rapid fire pistol: 1. Li Yuehong (Chn) 34 (585); 2. Zhang Fusheng (Chn) 32 (576); 3. Kim Jun Hong (Kor) 28 (586); 5. Neeraj Kumar 11 (577); 12. Vijay Kumar 570; 17. Akshay Suhas Astaputre 565. OOC: Gurpreet Singh 571.
−	Donations made to hundreds of projects carried out by NGOs across the country will no longer be eligible for a 100% income tax (I-T) deduction in the hands of the donor from April 1. While tax savings are not the main purpose, if donations are made in March towards eligible projects, then donors comprising salaried employees could reap an I-T benefit.	+	Team: 1. China 1740; 2. Korea 1732; 3. India 1712. Junior men: 1. Park Jungwoo (Kor) 31 (573); 2. Jang Ji Won (PRK) 23 (557); 3. Youn Jinwon (Kor) 19 (573); 4. Shivam Shukla 11 (557); 5.
−	At present, donations made for specific projects run by NGOs that have been certified under section 35AC entitle the donor to a 100% I-T deduction under section 80GGA in respect of the donated amount.	+	Rushiraj Barot 10 (556); 9. Arjun Das 534. OOC: George Thomas 514. Team: 1. Korea 1698; 2. India 1647; 3. Thailand 1616. 50m rifle 3-position: Junior men: 1. Swapnil Kusale 453.3 (1151); 2. Wang Ce (Chn) 449.8 (1153); 3. Mohammad Hossein Karimi (Iri) 438.6 (1163); 6. Akkhil Sheoran 404.2 (1134); 13. Ishan Goel 1105. Team: 1. China 3450; 2. India 3390; 3. Korea 3383.
−	However, section 35AC has a sunset clause which expires this March. Section 80GGA is not as widely known as section 80G, which permits a 100% I-T deduction in respect of certain donations (such as PM's National Relief Fund) and a 50% I-T deduction in most other cases (see table).	+	'''Final day'''
−	“Taxpayers who do not earn income under the head `profits and gains of business and profession', such as salaried employees, can claim the benefit of section 80GGA. While the employer cannot consider the donations made, while computing tax to be deducted at source against salary income, the employee can claim the benefit of the same in his I-T return and claim an I-T refund, if applicable,“ says Pradeep Mahtani, director, HelpYourNGO Foundation. A chartered accountant says, “In fact, if there has been a short deduction of tax at source and advance tax has not been paid by the salaried employee, by making donations eligible for I-T deduction up to March 31, the salaried taxpayer could mitigate his I-T penalty . Donors should ensure that they get the appropriate receipt.“	+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31804&articlexml=ASIAN-CSHIP-Vijay-shoots-two-medals-to-take-12112015016022 ''The Times of India''], Nov 12 2015
−	Notifications are issued by the finance ministry from time to time, certifying the projects that are eligible under section 35AC, the period of eligibility and also the total cost of the eligible project. For instance, as regards NGOs registered in Ma harashtra, these include projects by Magic Bus (skill development and livelihood programme), Association of Palliative Care (for a palliative care centre), Foundation of Promotion for Sports and Games (Olympic Gold Quest project) and Mesco (educational scholarships).	+	'''Vijay shoots two medals to take India's final tally to 44'''
−	HelpYourNGO, an online donation platform, has on its portal 45 NGOs that run 90 projects eligible under section 35AC, These include some well known names such as Akshaya Patra's midday meals, projects by Childline and People for Animals.	+	London Olympics Silver medallist Vijay Kumar shot two more medals on the final day of the 13th Asian Shooting Championship here to take India's final tally to 44 including 17 Gold, 14 Silver and 13 Bronze. Vijay won the Bronze in the 25M Center Fire Pistol event and also teamed up with veteran Samaresh Jung and Pemba Tamang to bag the Team Silver in the event. The penultimate day had also produced success galore for the Indian shooters as they racked up four medals.
		+	Swapnil Kusale struck gold in the 50m rifle 3 position event for junior men by shooting 453.3 in the finals.
		+	He then teamed up with Akhil Sheoran and Ishan Goel to also win the team silver with a combined score of 3390, as India finished behind China who shot a score of 3450. Korea won the bronze with a score of 3383.
−	In view of the sunset clause, a government-appointed national committee -which approves projects that would be eligible under section 35AC -had ceased to accept requests after December last year. “Donation stems from fundamental reasons, which are deep-rooted among each donor whether that's joy , guilt, remembrance or duty . However, everyone does think of saving I-T after having donated. Just like the insurance and the investment industry , which makes people aware of I-T savings available to them, for donations it is incumbent upon NGOs to make people aware of taxes they can save as a result of the donation they have made,“ says Dhaval Udani, founder of Danamojo, a payments platform for NGOs.	+	=2016=
		+	==Junior World Cup==
		+	India finished second with a total of nine gold, five silver and 10 bronze medals at the year's second and final Junior World Cup in Gabala, Azerbaijan. Russia topped the medal standings with 12 Golds for the total of 25 medals. A total of 18 countries won medals at the competition.  ([http://indianexpress.com/article/sports/sport-others/indian-shooters-finish-second-in-junior-world-cup-3044712/  PTI |September 22, 2016| Indian shooters finish second in Junior World Cup])
−	Perhaps awareness of a 100% I-T deduction for donations made to section 35AC-eligible projects has been low. HelpYourNGO did a dipstick sample survey of 12 NGOs, for which data was readily available. It showed that the percenta ge of donations towards 35ACeligible projects as compared to total donations received by NGOs has declined from 14.7% in fiscal 2014-15 to 7.9% in the next fiscal.	+	Subhankar Pramanick and Sambhaji Patil won gold. ([http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Subhankar-and-Sambhaji-shoot-gold-in-Junior-World-19092016020015  Tushar Dutt,  Subhankar and Sambhaji shoot gold in Junior World Cup, Sep 19 2016 : The Times of India])
−	Deval Sanghavi, partner and co-founder at Dasra, a strategic philanthropy foundation, points out, “Our experience has shown that donors see the I-T deduction more as a government certification, which in essence states the organisation is compliant with laws and adheres to missiondriven principles vis-à-vis a giver donating more because of the I-T deduction.“	+	Kolkata's Subhankar won the top place in 50m prone rifle event, while Aurangabad's Sambhaji clinched the yellow metal in 25m standard pistol. Sambhaji's top finish also helped his teammates Gurmeet Singh and Rituraj Singh win the team gold. The 25m standard pis tol is not an Olympic sport.
−	The number of individuals who donate money to charity has shown a rise in India.As many as 203 million Indians donated money during 2015, opposed to just 183 million in 2014, according to the World Giving Index 2016.	+	India's Rushiraj Barot won 25m rapid fire gold in the ISSF Junior World Cup. ([http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Rushiraj-shoots-gold-in-Junior-World-Cup-21092016033024  Tushar Dutt, Rushiraj shoots gold in Junior World Cup,Sep 21 2016 : The Times of India])
−	=Educational institutions=	+	Rushiraj shot 25 in the final to win the top place. Rushiraj's medal helped India maintain the second spot with six gold and overall 18 medals, behind Russia's 10 gold and 21 total medals.
−	==Profits not taxable: SC==	+
−	[http://epaperbeta.timesofindia.com//Article.aspx?eid=31808&articlexml=Educational-institutions-profits-not-taxable-SC-19032015015012 ''The Times of India'']	+	The Ahmedabad-born shooter won a World Cup gold; however, the field wasn't world class. There were only 10 shooters from four countries in the field. India had four shooters, while Thailand had three. Australia had two and Czech Republic one. In a way Rushiraj was lucky that the field met the minimum-participation criteria of the ISSF to be eligible for the medal. According to ISSF's rule number 3.8.2.1-2-3, “A minimum of 15 individuals in each of the men's and women's events or 10 individuals in men's and women's junior events must participate before individual medals can be awarded.”
−	Mar 19 2015	+	Subhankar, Fateh Singh Dhillon and Ajay Nithish won the team silver in 50m prone rifle.
−	Amit Choudhary	+	Lakshaya and Kismat Chopra and Manavaditya Singh Rathore bagged the team bronze in the Men’s Trap event.
−	The Supreme Court has ruled that surplus income earned by educational institutions cannot be taxed, and imparting education not termed a for-profit activity simply because it yielded high returns.	+	Manavaditya, qualified for the individual Bronze medal match-up in the event, being part of two shoot-offs in the lead up, but had to be contended with fourth place eventually, coming second-best to Italy’s Matteo Marongiu.
−	Dismissing the revenue department's submission that an educational institution ceased to be a solely scholastic endevaour if it generated high profits, the court noted that their income was exempt from tax under the Income Tax Act.	+
−	“Where an educational institution carries on the activity of education primarily for educating persons, the fact that it makes a surplus does not lead to the conclusion that it ceases to exist solely for educational purposes and becomes an institution for the purpose of making profit,“ a bench of Justice T S Thakur and Justice Rohinton F Nariman said.	+	Lakshaya and Kismat and Manavaditya bagged the team Bronze in the Men’s Trap when together they shot a total of 347 out of the possible 375 hits. Italy shot 360 to win Gold while Australia finished a point ahead of India to claim Silver.
−	“A distinction must be drawn between the making of a surplus and an institution being carried on `for profit'. If, after meeting expenditure, a surplus arises incidentally... it will not cease to be one existing solely for educational purposes,“ the bench added.	+	Earlier both Manavaditya and Lakshaya were tied in fifth place, with two other shooters on a score of 118 at the end of the qualifying round of 125 shots each. Only six shooters qualify for the final rounds.
−	The court, however, said the government must examine activities of such institutions to ensure that the purpose of education is not taken over by a profit-making motive. “If they are not genuine, or are not being carried out in accordance with all or any of the conditions subject to which approval has been given, such exemption must be withdrawn,“ it said.	+	In the ensuing shoot-off Manavaditya and a Chinese shooter, Chengjiang Liu, were on target with their first two shots and qualified.
−	The court passed the order on a bunch of petitions filed by Queen Educational Society challenging an Uttarakhand High Court order allowing I-T authorities to tax its surplus income of around Rs 7 lakh for the assessment year 2000-01.	+	Lakshaya missed his second and the other Kazakh shooter, Nikolay Belskiy, missed his first, to be placed seventh and eighth respectively.
−	=Exemptions=	+	In the Semi-finals, Manavaditya was again tied with four others, including eventual Gold medalist, Australia’s Jack Wallace, to even have a shot at the Gold medal match.
−	==1950: residential palace of erstwhile ruler exempted from IT==	+
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Cant-tax-income-from-palace-rent-SC-06122016019026  AmitAnand Choudhary, Can't tax income from palace rent: SC, Dec 6, 2016: The Times of India]	+
−	'''Court Raps I-T Dept For Pursuing Case Against Erstwhile Ruler Of Kota'''	+	==Skeet==
		+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Khan-wins-WC-skeet-medal-26042016022044 ''The Times of India''], Apr 26 2016
		+	''' Khan wins WC skeet medal '''
−	The Supreme Court held that the income earned by erstwhile rulers of a princely state or their heirs by renting out a portion of the residential palace was not taxable and rapped the Income Tax department for pursuing a case despite their income being exempted under IT law.	+	TusharDutt
−	A bench of Justices Ranjan Gogoi and Abhay Manohar Sapre allowed a plea of the ruler of the former princely state of Kota, now a part of Rajasthan, challenging the high court order for bringing his income from rent in the Income Tax net. The ruler owns extensive properties, including two residential pa laces known as Umed Bhawan Palace and the City Palace. The ruler is using Umed Bhawan Palace for his residence and a portion of it was rented out to the ministry of defence way back in 1976.	+	After 12 days of disappointment in the ISSF World Cup in Rio, Mairaj Khan brought some joy to the Indians by winning a silver medal in the men's skeet competition, a first for the country. the country.
−	Although the Centre had in 1950 declared residential palace of an erstwhile ruler, situated within the state, as his inalienable ancestral property to be exempted from payment of income-tax, the I-T department had in 1984 initiated proceedings for assessment of income earned from renting out a portion of the palace. The Centre had incorporated Section 10(19A) in the IT Act to give exemption to former rulers.	+	Mairaj, who became first Indian to win an Olympic quota in skeet, lost the gold to Sweden's Marcus Svensson in the final.
−	The department contended that IT exemption was given for personal use and income earned from the rent was taxable. Commissioner of Income Tax and Income Tax Appellate Tribunal, however, turned down the plea of the IT department which had moved the Rajasthan HC.	+	Mairaj, who who was shooting well found himself in trouble as he ran out of ammunition before his shoot-off for gold. He borrowed ammo from Greek shooter Nikolaos Mavrommatis, which gave the Indian a shot at gold, but at the same time took away the momentum he had got.
−	The HC had ruled that as so long as the ruler continued to remain in occupation of his official palace for his own use, he would be entitled to claim exemption but if he let out any part of his palace, he became disentitled to claim benefit of exemption available under Section 10(19A) for the entire palace.	+	Mavrommatis had finished 52nd in the qualification round.
−	“In such circumstances, he is required to pay income-tax on the income derived by him from the portion let out in accordance with the provisions of the I T Act and the benefit of exemption remains available only to the extent of portion which is in his occupation as residence,“ the HC had said.	+	Mairaj, who qualified se cond for the semifinal after shooting 122. In the semifinal, the Indian was bang on target, shooting 15 out of 16 targets, and proceeded for the gold match with Svensson (15).
		+	In the gold-medal match, Mairaj and Marcus' scores were tied at 14 and the match went to the shoot-off (tie-breaker).
−	Quashing the HC order, the Supreme Court held that Section 10(19A) has used the term “palace“ for considering the grant of exemption to the ruler and income earned from renting out a portion of the palace was also exempted.	+	==World Cup gold winners from India==
		+	===Rifle===
		+	Anjali Bhagwat
		+
		+	Gagan Narang
−	“We cannot ignore this distinction while interpreting Section 10(19A) which, in our view, is significant. In our considered opinion, if the Legislature intended to spilt the Palace in part(s), alike houses for taxing the subject, it would have said so by employing appropriate language in Section 10(19A) of the IT Act.We, however, do not find such language employed in the section,“ the bench said.. “Once the assessee is able to fulfil the conditions specified in section for claiming exemption under the Act then provisions dealing with grant of exemption should be construed liberally because the exemptions are for the benefit of the assessee,“ it said.	+	Sanjeev Rajput
		+	===Shotgun===
		+	Rajyavardhan Singh Rathore
−	== Scheduled tribes, Sikkimese, agriculture, institutions, hospitals, trusts==	+	Ronjan Sodhi
−	[http://timesofindia.indiatimes.com/india/Heres-why-scrapped-notes-are-flying-off-to-the-northeast/articleshow/55590761.cms    Here's why scrapped notes are flying off to the northeast, TNN | Updated: Nov 24, 2016, The Times of India]	+
−	HIGHLIGHTS	+	Manavjit Singh Sandhu
−	I-T laws allow exemptions for various categories of incomes or individuals	+	=2017=
		+	==The best players==
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F02%2F08&entity=Ar02816&sk=4C4F7C90&mode=text  February 8, 2018: ''The Times of India'']
−	Among those are members of ST communities in Nagaland, Manipur, Tripura, Arunachal and Mizoram
−	A similar exemption is available to all those defined as "Sikkimese"	+	'''JITU RAI'''
−	Among those exempt from paying income tax are members of scheduled tribe communities in Nagaland, Manipur, Tripura, Arunachal Pradesh and Mizoram. Scheduled tribes in North Cachar Hills and Mikir Hills in Assam, the Khasi Hills, Garo Hills and Jaintia Hills in Meghalaya and Ladakh in Jammu & Kashmir also don't have to pay income tax. The exemption applies to income arising from any source in these areas or from dividends or interest on securities from anywhere.	+	Won four gold medals and a bronze at ISSF events and two bronze medals at the Commonwealth Shooting Championships. Paired with Heena Sidhu to win the 10m mixed team air pistol event at the ISSF World Cup in Delhi in February. Next, shot a world record total of 230.1 to claim gold in the men’s 50m pistol event at the same event. In the 10m pistol bronze, finished with bronze.
−	A similar exemption is available to all those defined as "Sikkimese" in the I-T Act. This again is for any income generated from Sikkim itself and for income from dividend or interest on securities generated anywhere. The intent behind these exemptions is to provide fiscal concessions to backward areas and communities. In times like now, it becomes a useful route for people looking to turn undisclosed incomes legitimate.	+	With Heena, claimed gold in the mixed team 10m air pistol event - forging a stirring recovery from 0-4 to 7-6 - in the ISSF World Cup Rifle/Pistol series in Gabala, Azerbaijan. Again, with Heena, won the 10m air pistol mixed team gold at the ISSF World Cup final in Delhi in October, finishing with 483.4 points to beat France with 481.1. Won 50m and 10m bronze at the Commonwealth Shooting Championships in Brisbane. Won 50m gold at the 61st National Shooting Championship with a new national record score of 233. Ended the year with a 10m air pistol bronze at the 10th Asian Championship.
−	Apart from these geographically restricted exemptions, there is of course the exemption for agricultural income. That includes any rent or revenue derived from agricultural land.	+	'''AMANPREET SINGH'''
−	There are several ''' institutions ''' that are tax exempt under the IT Act. Again, it is not difficult to see why the lawmakers would have decided not to tax them. For instance, income of a public charitable trust or not for profit society established for development of khadi and village industries is exempt from tax. Educational institutions including universities existing solely for educational purposes and not for profit are exempt from paying tax on their incomes under various sub-sections of the IT Act.	+	Won silver and bronze medals at ISSF World Cup events and silver at the Commonwealth Shooting Championships. Claimed silver in the men’s 50m pistol event at the ISSF World Cup in New Delhi. In the eight-man final, finished with 226.9 which was second to Jitu Rai’s world record 230.1. Won bronze in the men’s 50m pistol event at the ISSF World Cup final in New Delhi. Won 50m pistol silver at the Commonwealth Shooting Championships in Brisbane.
−	Similarly, not for profit hospitals too are exempt, different kinds being covered by different sub-sections.	+	'''ANKUR MITTAL'''
−	Income of a charitable institution or fund approved by the prescribed authority is not required to pay taxes on its income either. Nor are public religious or public charitable trusts approved by the prescribed authority. Political parties and electoral trusts are also exempt from tax on their incomes. It is another matter that a major chunk of the money flowing to parties never enters any books anyway.	+	Ranked No 1 in the world in the men’s double trap. Won two silver medals at ISSF events and gold at the Commonwealth Shooting Championships. Won silver in the men’s double trap at the ISSF World Cup in Delhi and gold at the ISSF World Cup (Shot Gun) in Acapulco, Mexico. In Mexico, beat the gold medallist from New Delhi, Australia’s James Willet. Won double trap gold at the 7th Asian Championship Shotgun in Astana, Kazakhstan. With Mohd Asab and Sangram Dahiya, also won Team Gold in Astana. Won silver in the men’s double trap event at the ISSF World Shotgun Championship in Moscow. Won gold in the men’s double trap at the Commonwealth Shooting Championships.
−	==Yoga ==	+	'''SANGRAM DAHIYA'''
−	===`Medical relief,' `imparting education' are charitable purposes===	+
−	[http://epaperbeta.timesofindia.com//Article.aspx?eid=31808&articlexml=Ramdev-trust-wins-I-T-war-on-tax-18022017013006  Lubna Kably, Ramdev trust wins I-T war on tax-exempt tag for yoga, Feb 18, 2017: The Times of India]	+
		+	Won one gold medal and one silver medal at ISSF events. Won silver in the men’s trap event at the ISSF World Cup final in Delhi in October. Sangram topped qualifying with a score of 144/150 and then finished the 80-shot final with a score of 76, coming in second to the world record effort of 79 from China’s 2008 Olympic Bronze medallist Hu Binyuan. With Ankur Mittal and Mohd Asab, won Team Gold at the 7th Asian Championships Shotgun in Astana.
−	Baba Ramdev's Patanjali Yogpeeth (a public charitable trust) has succeeded in its appeal before the Income-tax Appellate Tribunal (ITAT), which has accepted its tax exempt status.	+	'''HEENA SIDHU'''
−	The ITAT (Delhi bench) held that Yoga entails providing medical relief and camps also provide education, and that both `medical relief ' and `imparting education' fall within the meaning of charitable purpose, entitling the trust to claim I-T exempt status under sections 11 and 12 of the Income Tax Act.	+	Won three gold medals and another at the Commonwealth Shooting Championships. Paired with Jitu Rai to win the 10m mixed team air pistol event at the ISSF World Cup in Delhi. In May, won bronze in the women’s 10 air pistol event at the Grand Prix of Liberation Plaza Shooting Championships in the Czech Republic. Heena shot 218.8 in the eight-woman final, in an event won by Rio Olympic gold and bronze medalist Anna Korakaki of Greece. With Jitu, claimed gold in the mixed team 10m air pistol event — forging a stirring recovery from 0-4 to 7-6 - in the ISSF World Cup Rifle/Pistol series in Gabala, Azerbaijan. Again, with Jitu, won the 10m air pistol mixed team gold at the ISSF World Cup final in Delhi, finishing with 483.4 points to beat France with 481.1. Shot 240.8 in for gold in the 10m air pistol event at the Commonwealth Shooting Championships. Ended the year with a 10m air pistol bronze at the 10th Asian Championship.
−	“The finding of I-T authorities that propagation of yoga by Patanjali Yogpeeth does not qualify as medical relief or imparting of education is not justified,“ stated the ITAT in its order dated Feburary 9.Even as the litigation settled by the ITAT, relates to the 200809, the ITAT has also referred to subsequent amendment in the I-T Act, which came into effect from April 1, 2016. This amendment specifically inserted `yoga' within the definition of `charitable purpose'. If the exempt status not been upheld by the ITAT, Patanjali Yogpeeth would have been liable to pay income tax. The total income of this trust is not brought out in the ITAT order.	+	== Asian Championship, Wako City, Japan==
		+	=== 17 medals by 3rd day===
		+	[http://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2017%2F12%2F11&entity=Ar02019&sk=66AEE0C8&mode=text  Jitu, Heena add two bronze to India’s kitty, December 11, 2017: ''The Times of India'']
−	The ITAT also held that corpus donations aggregating to Rs 43.98 crore received by Patanjali Yogpeeth, predominantly for construction of cottages under its Vanprasth Ashram Scheme (which provides accommodation to those attending residential yoga courses), were capital receipts not liable to I-T. Such donations included land donated, whose market value was pegged by I-T authorities at Rs 65 lakh. In its order, the ITAT pointed out that “Corpus donations are not taxable, even in circumstances where the trust is not eligible for I-T exemption“.
−	Various additions to the trust's income made by the I-T authorities, including a Rs 96 lakh addition made for services made by the trust to Vedic Broadcasting in which Acharya Balkrishnan, a trustee and close aide of Baba Ramdev holds substantial interest were deleted by the ITAT, on the ground that the I-T authorities had not understood the facts.	+	Pistol aces Jitu Rai and Heena Sidhu bagged a bronze each to continue India’s medal charge at the 10th Asian Championship 10m Rifle/Pistol in Wako City, Japan Sunday. Jitu won an individual bronze in the men’s 10m Air Pistol, which
−	The ITAT also agreed with the submissions made by the trust and observed that certain inferences by the I-T authorities such as provision of benefits to certain persons or receipt of anonymous donations were made without fully appreciating the facts.	+	also helped the Indian team comprising Shahzar Rizvi and Omkar Singh besides Jitu, to bag the Team gold in the event.
−	=Expatriates=	+	Heena claimed an individual bronze in the women's 10m Air Pistol. Her effort, along with teammates Shri Nivetha Paramantham and Harveen Srao, helped the Team clinch a silver.
−	== Salary paid in India won’t face tax, if Non-resident==	+
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F02%2F15&entity=Ar02416&sk=1A619CBE&mode=text  Lubna Kably, Non-resident expats’ salary paid in India won’t face tax, February 15, 2018: ''The Times of India'']	+
−	[[File: How tax residency in India is determined.jpg|How tax residency in India is determined <br/> From: [https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F02%2F15&entity=Ar02416&sk=1A619CBE&mode=text  Lubna Kably, Non-resident expats’ salary paid in India won’t face tax, February 15, 2018: ''The Times of India'']|frame|500px]]	+	India added another individual bronze through Anmol Jain in the junior men's 10M Air Pistol as well as the Team silver in the event, thanks to the combined exploits of Anmol, Gaurav Rana and Abhishek Arya.
		+	Having won 11medalson thefirst two days of the competition, India's medal count stands at four gold, six silver and seven bronze for a total of 17 medalssofar. In the men’s 10m Air Pistol, itwas Shahzar Rizvi who topped qualification with a score of 583. He along with Jitu,, who shot 577 to finish fifth in qualifying, made it two Indians in the eight-man final.
−	The Authority of Advance Rulings (AAR) has held that the salary income of a nonresident individual for services rendered overseas cannot be taxed in India, even when such salary is paid into a bank account in India.	+	The experienced Omkar Singh missed out, shooting 575 to finish 10th but enough to secure the Team gold for the troika.
−	The ruling stands out because apart from providing relief from double taxation under the Indo-US tax treaty, the AAR additionally held that the sums received in India would not be taxable here under the domestic tax laws.	+	==Asian Shotgun championships, Astana==
		+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Maheshwari-shoots-bronze-in-Asian-meet-12082017028047  Tushar Dutt, Maheshwari shoots bronze in Asian meet , August 12, 2017: The Times of India]
−	Unlike a tribunal or court order, a ruling by AAR, a quasi-judicial body, does not set a precedent. But it does have persuasive value and is well-considered. Thus, the ruling may benefit expat workers, in particular the over one lakh Indian workers who work in the US, largely on H1B visas.	+	Maheshwari Chauhan tur ned the anxiety of compe ting in a senior event into excitement on Friday, clinching the bronze medal in skeet in the Asi an Shotgun cham pionships in Asta na, Kazakhstan.
−	Typically, when white-collared workers are ‘seconded’ on an overseas assignment by an Indian company, a split salary arrangement is worked out. Under ‘secondment’, the employee is transferred on the payroll of the overseas parent or group company, which pays the basic salary and certain allowances, in the overseas country. However, the Indian company deposits a part of the salary in the employee’s bank account in India. This enables the employee to meet certain obligations in India—such as repayment of housing loan or household expenses (as the family could be in India).	+	Maheshwari, 21, shot 40 in the final for her first international medal in senior category . With this medal, Maheshwari became only the third Indian to win an international medal after Arti Singh Rao and Saniya Sheikh. Arti had won bronze at ISSF World Championships in 1999, gold in 2003 and bronze in 2000 in the World Cup apart from medals in various editions of Asian Clay Championships between 2000 and 2009. Saniya has an Asian Clay Championships bronze to her credit.
−	While an Indian residing abroad is popularly referred to as a non-resident Indian (NRI), the nomenclature is different under tax laws. It is not the country of origin, but the number of days’ stay in India, which determine whether a person will be a resident or non-resident for tax purposes.	+	Maheshwari progressed to the knockouts by topping the qualification round with a score of 6875. However, it was always going to be a tough fight for the young Indian in the final as she was competing against seniors like Meng Wei of China and Sutiya Jiewchaloemmit of Thailand. Meng was one of the finalists in the Rio Olympics, while Sutiya is a multiple World Cup medal winner.
−	Resident individuals are taxable in India on their global income, irrespective of where it was earned. In the case of non-residents, only income that accrues or arises in India (say, bank interest from a savings account in India or rental income from a house in Mumbai) is treated as taxable in India (see table). There is a third category, that is, resident but not ordinarily resident (RNOR), for whom the tax incidence is the same as for non-residents.	+	In the final, Meng stood up to her reputation (World ranking 4) with a score of 55, while Sutiya (world ranking 5) shot 54.Rashmi Rathore, another Indian in the final, finished fourth with a score of 32 after she qualified by shooting 64.
		+	“It is my first senior medal. I was both excited and nervous before the match.
−	“Thus, salary received by non-residents in a bank account overseas for services performed outside India is not subject to tax in India. However, salary received in India is considered as taxable under the Indian domestic tax laws (along with being taxed in the country where they are working as most countries adopt the source method of taxation). Typically, a split salary mechanism results in litigation, as income-tax (I-T) authorities seek to bring to tax the income received in India. In such cases, employees claim relief under a tax treaty, which ensures that the same income is not taxed twice,” says Maulik Doshi, tax partner, SKP Group, a consultancy firm.	+	“Rather, I focused on one shot at a time,“ Maheshwari, who hails from Rajasthan and has been shooting for the last five years, told TOI from Almati.
−	In this case, the employee, T N Santhosh Kumar, was seconded by Texas Instruments to Texas Inc, a US company, for a period of two years. As is typically the case, a split salary mechanism was adopted. Kumar was paid monthly a part of the salary and certain bonuses in India by Texas India.	+	===India gets 8 medals===
		+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=ASIAN-SHOOTING-Mairaj-Rashmmi-bags-gold-14082017025013  Mairaj-Rashmmi bags gold, August 14, 2017: The Times of India]
−	A communique by EY India states: “Based on the India-US tax treaty, the AAR held that the place where the employee performs their duties is what is considered and not where the income is received or where the company providing the remuneration is based. As the salary is paid for work performed in the US, the income would be taxable in the US alone and no tax would be required to be withheld in India.”	+	India finished their campaign at the 7th Asian Championship Shotgun on high as the pair of Mairaj Ahmad Khan and Rashmmi Rathore bagged a gold medal in the skeet mixed team event on the concluding day.
−	“It is interesting to note that the AAR also held that such salary payments received in India by the non-resident would not be taxable in India even under its domestic tax laws,” says Doshi and adds, “in cases where there is no tax treaty (such as with Hong Kong) or in peculiar situations where the taxpayer is unable to access a tax treaty owing to lack of certain documents, this ruling will be very helpful.” In simple terms, the word accrue in India refers to something that is due in India.	+	The Indian duo eked out a narrow 28-27 win over the Chinese pair of Liu Jiangchi and Gao Jianmei in the gold-medal match. The host combination of Vladislav Mukhamediyev and Olga Panarina settled the bronze.
−	Kumar was deputed for a two-year term. In the second year, in which he returned to India (that is, 2012-13) he was a resident of India and liable to tax on his global income. The US would also tax his US source salary income. Here, the AAR held he would be entitled to a tax credit in India for US taxes.	+	In an event billed as test event, Mairaj and Rashmmi qualified for the semifinals in fifth place out of 10 teams when they shot a combined score of 93. They scored the same as the silver winning Chinese pair, but came second (4-3) in a shoot-off.
		+	sIn the semi-final match, the Indians prevailed over the bronze-winning Kazakhstan team 28-27.
−	=Family trusts=	+	India finished the championship with a total of eight medals. Ankur Mittal had earlier won a gold in the men's double trap and had also helped India bag the team gold in the event. Kynan Chenai won a bronze in the men's trap and also partnered Shreyasi Singh to claim the trap mixed team bronze.
−	==No `gift' tax on property received from individual==	+	Maheshwari Chauhan also clinched a bronze in the women's skeet, along with a team silver in the event before the men's skeet team picked up another bronze.
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=No-levy-on-transfer-of-assets-to-family-24032017026045  No levy on transfer of assets to family trust, March 24, 2017: ''The Times of India'']	+
		+	== Commonwealth Shooting Championships==
		+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=CW-SHOOTING-Heena-wins-10m-pistol-gold-Deepak-01112017035031  Tushar Dutt, CW SHOOTING - Heena wins 10m pistol gold; Deepak takes rifle bronze, November 1, 2017: The Times of India]
−	`Gift' tax provisions will not apply to property received from an individual by a family trust, according to an amendment made in the Finance Bill passed by the Lok Sabha.
−	High net worth individuals (HNWI) commonly use family trusts as a tool for succession planning, as it provides an upfront solution to any possible future disputes that may arise, including any challenges to a will by relatives at a later date. Family trusts also ring fence assets from any future liabilities.Shares, immovable property et al are settled (transferred) to the trust for the benefit of spouse, children and other relatives. The trust dis tributes income to the beneficiaries.	+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Rizvi-Pooja-shoot-gold-in-Gold-Coast-02112017024074  Rizvi, Pooja shoot gold in Gold Coast, Nov 02 2017: The Times of India]
		+	
−	The Finance Bill had introduced clause (x) in section 56(2). It provided that receipt of money or property by `any person' (which includes individuals and other entities such as private trusts and companies) without consideration or for inadequate consideration in excess of Rs 50,000 shall be subject to Income-tax (I-T) in the hands of the recipient, under the head `Income from other sources'.“The budget proposals had created uncertainty around family trusts receiving such gifts. The enacted change will bring relief to families intending to create trusts for legitimate succession planning,“ says Pranav Sayta, family business services leader at EY India.	+	Indian pistol shooters ma de a clean sweep at the 10m air pistol podium as Shahzar Rizvi clinched gold, while Omkar Singh and Jitu Rai secured silver and bronze respectively in the Commonwealth Shooting Championships in Gold Coast, Australia.
−	=Film actors=	+	While Rizvi and Singh qualified for the final with modest scores of 581 and 576 respectively , even a low 571 was enough for Rai to qualify third. In the final, Rizvi was the strongest as he shot 240.7 to win the gold with a huge 4.7 point margin over Singh. Omkar scored 236 for silver, while Rai had to content with 214.1 for bronze.
−	==Promotion of film: actor not expected to incur expenditure==	+
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Money-spent-by-Hrithik-to-promote-film-taxable-30112016021038  Money spent by Hrithik to promote film `taxable', Nov 30, 2016: The Times of India]	+
		+	In women's 10m air rifle event, Pooja Ghatkar rectified last week's disappointment at the ISSF World Cup in New Delhi with a gold finish.Another Indian, Anjum Moudgil won silver, while Meghana Sajjanar finished fifth.
−	It is not an actor's responsibility or obligation to incur expenditure on promotion of his film, the Mumbai bench of the Income Tax Appellate Tribunal (ITAT) ruled recently . It disallowed an expenditure of Rs 5.6 lakh, incurred for promotion of `Gujarish', which was claimed by the lead actor, Hrithik Roshan, as deduction from his income in 2010-11.	+	Pooja, who had finished ninth and failed to qualify for the final in the same event in Delhi, shot 415 to advance to the medal round. In the final, the shooter shot an impressive 249. 8 to clinch the yellow metal.
−	While verifying Hrithik's income-tax (I-T) returns, the officer noticed that Hrithik had shown an expenditure of Rs 7 lakh for promotion of his film.The actor said it was paid to seven contestants of `Saregama', a TV show, for promotion his brand image, as he was the lead actor in the film. `Guzaarish' was a 2010 release, composed and directed by Sanjay Leela Bhansali, which also had Aishwarya Rai in the lead role. The officer held that expenditure relating to the film's making, its promotion et all was the producer's responsibility . He disallowed the expenditure claimed by the actor in his I-T computation as a business deduction.	+	Heena Sidhu clinched gold in women's 10m air pistol event at the Commonwe alth Shooting Championships in Gold Coast, Australia.
−	=Foreign tax credit (FTC)=	+	Heena bagged the gold by shooting 240.8 in the final. This is Heena's second gold in 10 days.She had won the mixed event gold with Jitu Rai at the ISSF World Cup Finals in New Delhi. The Commonwealth championships is a trial event before the Commonwealth Games which will be held at the same venue next year. Heena qualified for the final after scoring 386 in the qualification round. Another Indian, Harveen Srao, who had qualified for the final after shooting 369, finished fourth in the final with 194.1.
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Claiming-credit-in-India-for-taxes-paid-overseas-01072016025026 The Times of India], Jul 01, 2016	+
−	Lubna Kably	+	“It is a challenging range as 50m and 10m ranges are integrated opposite each other in the same hall. There is external light and wind presence even in the final hall here, which is not usual. I had to take all the challenges in my stride without getting affected by it,“ Heena later told TOI.
−	In a bid to reduce litigation, the Central Board of Direct Taxes (CBDT) has made it easier for Indian-resident taxpayers, including large Indian companies having overseas operations, to claim credit for the taxes borne by them abroad.	+	Australia's Elina Galiabovitch (238.2) and Kristy Gillman (213.7) finished second and third respectively .
−	Credit of foreign taxes (referred to as foreign tax credit, or FTC) were allowed under tax treaties with other countries and the Income Tax Act, but the absence of specific rules often led to litigation.Denial of FTC by tax authorities also resulted in double taxation on the same income in the hands of Indian-resident taxpayers.	+
−	FTC rules issued by the CBDT provide that credit for foreign taxes can be claimed against taxes paid in India, like income tax (be it personal or corporate), cess and surcharge. Further, Indian companies can also claim FTC against Minimum Alternate Tax (MAT). Taxpayers have to submit proof of the tax paid or deducted at source in the foreign country to claim FTC.	+	In men's 10m air rifle event, Deepak Kumar bagged bronze with a score of 224.2 in the final.Australians Alex Hobarg (247.6) and Jack Ros siter (245.5) clinched the gold and silver respectively.
−	The earlier draft rules, issued in April, had excluded disputed foreign taxes from the ambit of FTC. Now credit can be claimed in respect of disputed foreign taxes, subject to meeting compliance requirements.	+	London Games bronze medallist shooter Gagan Narang, who had made a comeback to the 10m event after a long gap, shot well too but he missed out on a medal after finishing fourth.Narang qualified for the final on top with a Commonwealth record score of 626.2, but a couple of 9s in the final cost him a medal. Ravi Kumar finished fifth with 182.2.
−	Indian-resident taxpayers pay taxes on their global income in India, including on foreign source income which has already been subject to tax overseas (see graphic). FTC eliminates double taxation on the same income. To illustrate: A parent company headquartered in India earns interest on debt given to its Sri Lankan (SL) subsidiary and is subject to a 10% withholding tax. The Indian company will pay tax in India on its global income (including the foreign source interest income). The new rules will make it easier for it to claim an FTC for the 10% tax with held in Sri Lanka.	+	===Narang wins 50m rifle prone silver ===
		+	[https://timesofindia.indiatimes.com/sports/more-sports/shooting/narang-wins-silver-in-commonwealth-shooting-championships/articleshow/61443575.cms  Narang wins silver in Commonwealth Shooting Championships, November 2, 2017: The Times of India]
−	According to RBI data, India Inc's overseas investments by way of debt and equity amounted to $750 million in May . FTC rules will help Indian companies with global operations get benefit of credits for foreign taxes. The rules will also help high net worth individuals who make overseas investments and bear foreign taxes on their dividend or interest income. “Clarity on grant of FTC against the MAT liability is a big positive as is the move to provide credit for `disputed foreign taxes' upon final settlement of dispute. However, the modus operandi for allowing such credit -especially when the assessments are time-barred -needs to be prescribed,“ says Girish Vanvari, tax leader at KPMG India.	+	Ace Indian shooter Gagan Narang made a stunning comeback to secure the silver medal in the 50m rifle prone event of the Commonwealth Shooting Championship.
−	Some hiccups remain.Gautam Nayak, tax partner, CNK & Associates, says, “The rules provide clarity about the extent of FTC available and documents to be submitted for that. However, difficulties faced by certain taxpayers have not been addressed.FTC would not be available for taxes not covered by the relevant tax treaty , such as state taxes paid in the US or branch profits' taxes paid overseas.Besides, the tax credit would be restricted to the rate of tax payable under the tax treaty , even if the actual tax paid as well as the Indian tax payable is higher. So, if excess taxes have been withheld by the foreign payer out of abundant precaution, or on account of their local laws, tax credit would be available only for tax payable under the treaty terms. For example, the US levies a higher rate of withholding of 30% if a foreign entity (say an Indian company) does not have a tax identification number. In such cases, credit in India would be available only to the extent of applicable rate prescribed under the tax treaty.“	+	Annu Raj Singh, who also made a comeback in the Indian team, had a good outing as she cruised her way to win the bronze medal in the women's 50m pistol competition.
−	=Gifts=	+	The 2010 CWG gold medallist shot a total of 28 in the finals to finish third.
−	==Need not be camouflaged remuneration==	+
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=SRKs-RS15cr-Dubai-villa-cant-be-taxed-24082017009040  Lubna Kably, `SRK's RS15cr Dubai villa can't be taxed', August 24, 2017: The Times of India]	+
		+	London Olympics bronze medallist Narang, who is appearing in his first major tournament since the 2016 Rio Olympics, shot a total of 617.6 in the qualification to end fourth.
		+	In the finals, he shot 246.3 to end just 1.4 points adrift the leader and settled for the second place.
−	The income-tax appellate tribunal (ITAT) has rejected the tax department's view that a villa in Dubai gifted to Bollywood actor Shah Rukh Khan a decade ago was a camouflage to evade income tax. The tribunal has held that the value of the villa cannot be treated as the actor's taxable income.	+	"It was a very windy day and I had to dig deep. It was a test of my patience as I had to release my shots at the right time," the 2010 CWG Gold medal said.
−	The villa had been gifted to Khan under a formal gift deed in 2007, after he obtained the RBI's approval.	+	Narang knows that there is a lot of work to be done ahead of the Gold Coast 2018 Commonwealth Games.
−	I-T authorities were of the view that the donor, Nakheel PJSC, a Dubai-based company known for the famous Palm Projects, had gifted the villa as it was keen on using the actor's image and brand.The actor is a globally known figure and has endorsed various foreign brands for remuneration running into a few crores. Thus, the gift was seen as remuneration to Khan for utilising his brand image and in lieu of his stage performance at the company's annual day event. In light of this, the I-T authorities sought to tax the value of the villa as income in SRK's hands.	+	"It was a test event for the Commonwealth Games next year and one of the things to test was the wind conditions and I did just that today. The final score still can be better and I know that I need to put in some more in that direction," he added.
−	During the assessment for the financial year 200708, I-T officials added the value of the villa -Rs 17.85 crore -to the income of Rs 126.3 crore declared by Khan in his I-T return. The actor would have had to pay I-T on this additional sum. At the first stage of appeal, the commissioner (appeals), agreed with the I-T authorities. Based on a valuation report, though, he reduced the addition to Rs 14.7 crore.	+	India won a gold each in the men's 10m air pistol and women's 10m air rifle events, respectively, yesterday. On the first day of competition, Heena Sidhu clinched a gold medal in women's 10m air pistol event.
−	Appealing before ITAT, Khan, through his counsel, said the chairman of the company, Sultan Ahmed Bin Sulayem, was his friend and thus wished to make the gift. He admitted to attending the annual day event, but said he merely addressed the employees and did not perform on stage, which would have amounted to brand endorsement. On taxation of a gift in kind, ITAT pointed out that for the relevant financial year, gifts of immovable property made without any consideration were out of the tax ambit.	+	===Nanjappa, Mittal win gold===
		+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Nanjappa-Mittal-win-gold-04112017029048  Nanjappa, Mittal win gold, Nov 4, 2017: The Times of India]
−	=Gratuity=
−	==Payment of Gratuity(Amendment) Bill 2017==
−	[https://timesofindia.indiatimes.com/business/india-business/tax-free-gratuity-limit-doubled-parliament-passes-bill/articleshow/63411961.cms  March 22, 2018: ''The Times of India'']
		+	India took their gold medal count to five at the Commonwealth Shooting Championships with Prakash Nanjappa and double trap shooter Ankur Mittal clinching top honours in their respective events.
−	'''HIGHLIGHTS'''	+	Nanjappa led an Indian cleansweep at the men's 50m pistol event with World Cup final bronze-medallist Amanpreet Singh winning silver and Jitu Rai fetching his second bronze of the competition.
−	Parliament has passed Payment of Gratuity(Amendment) Bill 2017 paving the way for doubling the limit of tax free gratuity to Rs 20 lakh	+	Mittal added more glitter to his best ever international year with the double trap gold, while Shreyasi Singh bagged a silver in the women's double trap event to round off yet another successful day for India at the competition. India have so far won 15 medals at the ongoing championships.
−	The Bill also notifies period of maternity leave as part of continuous service	+	Making a strong comeback in the eight-man final round, Nanjappa won the gold with a score of 222.4. It was Jitu, who topped the qualification round with a 559, while Amanpreet qualified third with 543 and Nanjappa in fourth with 542.
−	Parliament passed Payment of Gratuity(Amendment) Bill 2017 paving the way for doubling the limit of tax free gratuity to Rs 20 lakh and empowering the government to fix the ceiling of the retirement benefit through an executive order.	+	===India win 20 medals in all===
		+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Shooters-finish-with-big-CW-haul-07112017024013  Shooters finish with big CW haul, Nov 7, 2017: The Times of India]
−	The Rajya Sabha passed the bill, which was approved by the Lok Sabha on March 15. Besides enabling the central government to fix the ceiling of tax free gratuity, the bill will also empower it to fix the period of maternity leave through executive order.
−	It also notifies the period of maternity leave as part of continuous service and proposes to empower the central government to notify the gratuity ceiling from time to time without amending the law.	+	India ended the Commonwealth Shooting Championships with a haul of 20 medals as Satyendra Singh and Sanjeev Rajput bagged gold and silver respectively in the mens 50 metre Rifle 3 Positions event on the concluding day of competitions.
−	Rajya Sabha Chairman M Venkaiah Naidu said in the Upper House that he had met leaders of various parties in the morning and it was decided that the House would take up the crucial Payment of Gratuity (Amendment) Bill as it was of importance to the employees.	+	The Indian squad won a total of six gold, seven silver and seven bronze medals after a week of competition. This included a gold and silver each in Shotgun events while the rest were from the Rifle and Pistol disciplines.
−	Labour Minister Santosh Kumar Gangwar then moved the bill for consideration and passage. It was passed by a voice vote without a debate.	+	Chain Singh had also qualified for the eight-man final of the Rifle 3 Positions event. Satyendra qualified in second place with a total of 1162 with a best of 394 out of 400 in the Prone position. Veteran Sanjeev Rajput qualified in third place with 1158 while Chain was fourth with the same score but with lesser inner 10s.
−	The labour ministry later said in a statement that the Bill also envisages amending the provisions relating to calculation of continuous service for the purpose of gratuity in case of female employees who are on maternity leave from "twelve weeks" to such period as may be notified by the central government from time to time.	+	In the final though, Satyendra was quickest off the blocks while Sanjeev chased him close throughout the length of the 45-shot final.
−	Prime Minister Narendra Modi tweeted: "A significant pro-people measure passed in Parliament. Will benefit lakhs of Indians."	+	Satyendra eventually prevailed, finishing with 454.2 to Sanjeev's 453.3. Chain Singh was in third place in the initial stages of the final, raising hopes of an Indian clean sweep. But he was eventually overtaken by Australian Dane Sampson, after the 12th shot.Sampson held on to secure the bronze medal. In the men's trap event at the shotgun ranges, Birendeep Sodhi was the lone Indian to qualify. He shot 118 out of 125 to qualify in fifth place and eventually finished fourth.
−	After implementation of the 7th Central Pay Commission, the ceiling of tax free gratuity amount for central government employees was increased from Rs 10 lakh to Rs 20 lakh. The unions have been demanding for inclusion of the change in the Act.	+	==ISSF World Cup==
		+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Jitu-Heena-pair-wins-gold-in-WC-13062017023032  Jitu-Heena pair wins gold in WC, June 13, 2017: The Times of India]
−	At present, formal sector workers with five or more years of service are eligible for Rs 10 lakh tax-free gratuity after leaving job or at time of superannuation.	+	India's Jitu Rai and Heena Sidhu combined to clinch the gold medal in mixed team 10m air pistol event of the ISSF World Cup, beating Russia 7-6 in the final.
−	A senior government official had earlier said that the government wants to provide tax-free gratuity of Rs 20 lakh to organised sector workers at par with the central government.	+
−	The Payment of Gratuity Act, 1972, was enacted to provide for gratuity payment to employees engaged in factories, mines, oilfields, plantations, ports, railway companies, shops or other establishments.	+	Earlier, on day four of the competitions at the riflepistol World Cup, both Jitu and Heena narrowly missed out on making the final of the individual men's and women's 10m air pistol event, finishing 12th and 9th in their respective qualification rounds.
−	The law is applicable to employees, who have completed at least five years of continuous service in an establishment that has 10 or more persons.	+	Only the top eight make it through to the final. Although the mixed team events are not being considered for the medal tally at the World Cup stage this year, they have been approved as medal events for the Tokyo 2020 Olympics. The win augurs well for the Indian pair as this was its second World Cup gold together, having won the event in the New Delhi stage in 2017.
−	The amendment will also allow the central government to notify the maternity leave period for "female employees as deemed to be in continuous service in place of existing twelve weeks".
−	The proposal comes against the backdrop of the Maternity Benefit (Amendment) Act, 2017 enhancing the maximum maternity leave period to 26 weeks.
		+	==ISSF Shotgun World Cup, Mittal wins WC gold, equals world record==
		+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Mittal-wins-WC-gold-equals-world-record-24032017029053  Tushar Dutt, Mittal wins WC gold, equals world record, March 24, 2017: The Times of India]
−	=House rent allowance=
−	== Proof needed of rent paid to kin==
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=For-tax-relief-you-need-proof-of-rent-11042017001063  Lubna Kably, For tax relief, you need proof of rent paid to kin, April 11, 2017: The Times of India]
		+	Ankur Mittal gifted himself a birthday gift in advance by winning the World Cup double trap gold with a world-record equaling score to boot. His birthday falls on March 30.
−	The Mumbai income tax appellate tribunal (ITAT) denied a claim on house rent allowance (HRA) by a taxpayer.	+	Ankur, who was born in Sonipat and lives in Delhi, clinched the gold at the ongoing ISSF Shotgun World Cup in Acapulco. Ankur shot a score of 75 in the final to equal the world record created by Australia's James Willet in the New Delhi edition of the competition. The record is fresh since International Shooting Sport Federation (ISSF) has implemented new rules from January 1, 2017
−	She had paid rent in cash to her mother, but was unable to substantiate it. On the other hand, the Ahmedabad ITAT allowed the HRA exemption claimed by a taxpayer who had paid rent to his spouse.	+	Willet, who scored 73 in the 80-shot final, won the silver while the bronze went to China's Ying Qi, who shot 52.
−	Given that the avenues available to save tax are limited for the salaried class, some employees try and take the `fullest' advantage of the income tax exemption available for HRA by paying rent to a family member with whom they are residing. It is another matter if the rent is actually paid to the relative, or if the rent receipts are genuine.	+	“This has to be a special medal for me. It pays for the hard work that has been done in the last seven years. I am glad it came before I turn 25,“ the shooter told TOI.
−	Where do these seemingly contrary ITAT decisions leave the taxpayer? The bottom line is it isn't illegal to pay rent to a close relative, but it carries a risk of a deeper probe by I-T officials and if genuineness cannot be proved, the claim would be denied, with attendant consequences.	+	Asked how much the medal means to him since it has come at a time when double trap is on its way out from the Olympics programme, he said, “The medal is still special. Also, the ISSF will have a final meeting with the International Olympic Committee (IOC) in the coming months, so hope the decision is changed and double trap stays in the programme.“
−	The bottom line is precautions are necessary when paying rent to a relative. For instance, it is better to enter into a leave and licence agreement and make payments via banking channels. Under section 10 (13A) of the I-T Act, a salaried taxpayer can claim exemption on HRA for an accommodation occupied by him, if the property is not owned by him and he has actually incurred rent expenditure on it.	+	But if it doesn't, Ankur will gradually move to skeet or trap. “We have Asian Games and Commonwealth Games next year. I will conti nue to shoot double trap till then and may be post the meets, I will shift either to skeet or trap. I haven't decided yet,“ he added.
−	Amarpal S Chadha, partner, people advisory services at EY-India, says: “Payment of rent to a parent or spouse will not impact the eligibility to claim HRA exemption as long as the above mentioned conditions are met and the transaction is genuine.“ “The transaction should not be a mechanism to avoid tax,“ he stresses.	+	This is the second World Cup medal for Ankur. His first came in February when he shot 74 in the final in New Delhi to come second behind Willet.
−	So decisions by the Mumbai and Ahmedabad ITATs -one accepting the tax exemption claim on payment of rent to a relative and the other denying it -may seem contrary , but the orders were based on specific facts in each case.	+	The Indian qualified second for the final on Wednesday , after bettering Chinese Ying in the classification shootoff. Both Ankur and Ying had scored 138150 in the qualification round. Top six shooters make it to the final, where the qualification scores are not carried forward and the final starts from zero. In the final, Ankur could have broken the world record had he not missed a bird in the last 10 shots. Nonetheless, it was sufficient for him to top the podium.
−	Rent paid to spouse, HRA claim allowed: In 2013, the Ahmedabad ITAT bench in Bajrang Prasad Ramdharani's case, allowed an HRA exemption claim by the taxpayer, even though rent was paid by him to his spouse. He was living with his wife but paid her rent via bank transfers. The ITAT held that the taxpayer had fulfilled the twin requirement of occupying a house not owned by him and payment of rent.	+	==Ravi Kumar retains men’s 10m air rifle national title==
		+	[http://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2017%2F12%2F21&entity=Ar03115&sk=230D80AD&mode=text  Ravi Kumar retains 10m air rifle title, December 21, 2017: ''The Times of India'']
−	Rent paid to mother, HRA claim disallowed: But more recently , the Mumbai bench disallowed the HRA claim by Meena Vaswani who had contended that she lived with her aging mother to take care of her and paid rent to her mother in cash. While rent receipts were obtained by her, as the transaction was with her mother, she had not entered into any formal contract. Vaswani was not able to produce proof of cash withdrawals from her bank to substantiate the rental payments. Moreover, the authorities were able to prove that she was not residing with her mother, but in another apart ment nearby with her husband and daughter. The ITAT agreed with I-T authorities that the transaction was a sham to obtain a tax benefit.
−	The fine print: “There is nothing in the I-T Act to prevent a salaried person from claiming exemption under section 10(13A) on the basis of rent paid to a close relative. However, section 143(2) empowers the I-T officer to examine the genuineness of such expense,“ says Ameet Patel, tax partner at Manohar Chowdhry & Associates, a CA firm. “In the normal course, a taxpayer would not pay rent to his spouse or parent. I personally would never advise any client to enter into such a transaction. It is but natural for the I-T officer to look upon such arrangements with suspicion,“ adds Patel.	+	Air Force’s Ravi Kumar retained the men’s 10m air rifle gold medal in the 61st National Shooting Championship at National Games shooting range here on Wednesday.
−	The Mumbai ITAT placed reliance on the Indian Evidence Act, 1872, and took the position that the onus of proving that the rental transaction was real lay with the taxpayer.	+	In the final, the junior warrant officer with Air Force continued his form from the Asian shooting championship held in Wako City, Japan couple of weeks ago, where he bagged a bronze medal. He was trailing Arjun Babuta of Punjab and veteran Sanjeev Rajput of Haryana after a five-shot in the first two series.
−	= Income Tax returns=	+	Ravi, an Asian Games team bronze medallist with Sanjeev and Abhinav Bindra in the 2014 Incheon Asiad, bounced back in the last 2-shot five series with a score of 251.2 and a difference of 2.3 over Punjab lad Arjun, who settled for silver with a score of 248.9.
−	==Who has to file income tax returns==	+
−	[[File: Declaring investments through Form 12BB, 2016 onwards.jpg| Declaring investments through Form 12BB, 2016 onwards; Graphic courtesy: [http://epaperbeta.timesofindia.com/Gallery.aspx?id=08_05_2016_035_016_002&type=P&artUrl=3-CHANGES-IN-THE-WAY-YOU-DECLARE-INVESTMENTS-08052016035016&eid=31808 ''The Times of India''], May 8, 2016|frame|500px]]	+
−	''Salaried persons earning up to Rs 5 lakh annually''	+	Sanjeev was pushed to bronze medal with a score of 228.0. “This is the start of the journey for 2020 Tokyo. After missing Rio Olympics with an injury, I’m careful. I will be concentrating on the selection trials next month,” said the 27-year-old.
−	'''Salaried persons earning up to Rs 5 lakh annually will have to file income tax returns: Central Board of Direct Taxes'''	+	==World Cup==
		+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=WORLD-CUP-REVIEW-Indian-shooting-takes-bold-step-04032017030029  Biswajyoti Brahma, Indian shooting takes bold step after debacle in Rio, March 4, 2017: The Times of India]
−	PTI | Jul 22, 2013
−	[http://timesofindia.indiatimes.com/business/india-business/Salary-earners-up-to-Rs-5-lakh-need-to-file-I-T-return-CBDT/articleshow/21248270.cms The Times of India]	+	It was a successful World Cup for India by all accounts, despite finishing way behind table toppers China.
		+	The hosts bagged five medals, including one gold, to secure the fifth position in the medals tally; China had 12 medals -six gold and six silver. But what's positive about India's performance is that 15 of the 45 shooters made it to the finals in different events to win those five medals.
−	The CBDT had exempted salaried employees having a total income of up to Rs 5 lakh including income from other sources up to Rs 10,000 from the requirement of filing income tax return for assessment year 2011-12 and 2012-13, respectively.	+	The numbers are impressive since Indian shooting is in a rebuilding process following the Rio Olympic debacle leass than a year back. Many established names were replaced by relatively new ones for the event and the squad returned with one of the best medal hauls for India in a World Cup. Leading the charge was Jitu Rai, the diminutive army man, who bagged two medals, including a gold, in pistol shooting. Indians tasted success across the formats -they had 6 shooters in rifle event finals, 5 in pistol finals and four in shot gun finals. Pistol shooter won most medals -3-while rifle and shot gun shooters won one each. Jitu Rai and Heena Sidhu also won the gold in 10m air pistol mixed gender team event, though the medal wasn't added to the table since it was conducted as a test event.
−	However, for the assessment year 2013-14 and thereafter, salaried persons earning up to Rs 5 lakh annually will have to file income tax returns, Central Board of Direct Taxes (CBDT) said on Monday.	+	Pooja Ghatkar set the tone for the hosts with a bronze in women's 10m air rifle on the opening day of the competition. Mentored by Olympic medallist Gagan Narang, Pooja finished ahead of the likes of Najmeh Khedmati, the reigning Asian Games gold medallist from Iran.
−	Earlier in May 2013, the CBDT had made E-filing of income tax return compulsory for the assessment year 2013-14 for persons having total assessable income exceeding Rs 5 lakh.	+	Ankur Mittal sizzled in double trap, an event in which India won their first ever medal in shooting -a silver in 2004 Athens Games through Rajyavarshan Singh Rathore.Mittal finished second, just one point behind winner James Willett. Jitu Rai came back from a disappointing Olympics to the win two medals -a gold and a bronze. Amanpreet Singh's silver in 50m pistol behind Jitu made it sweeter. This was Amanpreet's first international event in over three years.
−	The CBDT said that the exemption has been not been extended as the facility for online filing of returns has been made "user-friendly with the advantage of pre-filled return forms".	+	Sheeraz Sheikh's qualification for skeet signalled the slow but steady growth of the country in the event which was considered India's weak spot just two years back. There were some heartbreaks too. Zoravar Singh Sandhu was within striking distance of a medal in men's trap but a lapse in concentration saw him miss the bronze by a whisker.
−	These e-filed forms also get electronically processed at the central processing centre in a speedy manner, it said.	+	National Rifle Association of India (NRAI) president Raninder Singh said he was happy with the performance of the team and expected them to do better in coming events. “I have no regrets about the performance. If I have any regrets it has to be women's 25m pistol event. We don't seem to be doing well there,“ Raninder said.
−	For filing returns, an assessee can transmit the data in the return electronically by downloading ITRs, or by online filing.	+	He said that India has sone well as far as performance in skeet is concerned. “We have improved in the last one and half year since we appointed Ennio Falco as coach of skeet team. But still we have a long way to go.“
−	Thereafter the assessee had to submit the verification of the return from ITR-V for acknowledgement after signature to Central Processing Centre.	+	Though Heena Sidhu failed to win a medal, the NRAI president felt she was going to be a key member of the squad considering that mixed gender event will be a medal event from October. “She shot very well in the mixed event final.“
−	==Not filing I-T returns?Imprisonment,fine==	+	'''Mixed bronze for Bajwa, American Dunn'''
−	''' Not filed I-T returns? You face jail & fine '''	+
−	TNN | Aug 17, 2013-	+	Angad Vir Singh Bajwa and Haley Dunn of the US won the mixed team skeet medal at the ISSF World Cup on Friday . Angad and Haley beat the pairing of Robert Johnson and Caitlin Connor 28-26 in the bronze medal match of the test event. Hayden Stewart, partnering Kimberly Rhode of the US, won the gold defeating Argentine siblings Federico and Melisa Gill 29-26 in final.
−	[http://timesofindia.indiatimes.com/city/mumbai/Not-filed-I-T-returns-You-face-jail-fine/articleshow/21871680.cms The Times of India]	+	== World Shotgun Championship: Ankur wins silver==
		+	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Marksman-Mittal-makes-merry-with-shotgun-silver-06092017029002  Marksman Mittal makes merry with shotgun silver, Sep 6, 2017: The Times of India]
−	MUMBAI: Those defaulting in filing income tax returns are liable to prosecution, the I-T department has said.
−	If the tax evaded exceeds Rs 25 lakh, the defaulter can be sentenced to a minimum imprisonment of six months and maximum of seven years, besides being asked to pay a fine. If the tax evasion amount is less than Rs 25 lakh, the imprisonment could range between three months to two years in addition to fine.	+	''Rizvi Shines in Juniors' Double Trap, Helps India Clinch Gold in Team Event''
−	Recently, the additional chief metropolitan magistrate, New Delhi, sentenced a taxpayer to six months' imprisonment in one assessment year and one year imprisonment in subsequent assessment year for repeating the offence of not filing income tax returns.	+	Ankur Mittal won the silver medal in the double trap event of the World Shotgun Championship at the Fox Lodge Shooting Range in Moscow. In the process, Mittal became only the fourth Indian shotgun shooter to win an individual medal at the senior level of a World Championship after Dr Karni Singh, Rajyavardhan Singh Rathore and Manavjit Singh Sandhu.Rathore, who has taken charge as the Union sports minister, tweeted as soon as he got the news: “Congrats Ankur Mittal for the silver in double trap at @ISSF Shooting Shotgun WC! Your best is yet to come :) Splendid performance!“ This has been a phenomenal year for the 25-year-old, who went to Moscow with a kitty of two gold medals and a silver medal in top international competitions this year.He has set himself up for nicely for the ISSF World Cup Finals slated to be held in New Delhi in October. An kur, after shooting brilliantly through the day ­ topped qualifying with 145150 ­ and through the 80-shot final, narrowly lost out in the end to Russia's Vitaly Fokeev. The Russian, who was the the world champion in 2006, took the crown with 68 points to Ankur's 66.
		+	Among other Indians, Sangram Dahiya ended in 20th place with 135, while Md Asab came in 23rd with 133 hits in the qualifying round. The trio combined for the fifth spot in team category with 413 points.
−	==2018: Changed format==	+	In the junior men's event, India's Shardul Vihan and Ahvar Rizvi topped qualifying to get into the top six.Shardul shot 139 to be the sole leader of the pack. Ahvar shot 138 and then topped a three-way shoot-off to determine positions, to qualify for the finals in second place. India won the gold medal in the team event with Rizvi, Vihan and Shapath Bhradwaj's putting up a tally of 401.
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F04%2F07&entity=Ar02812&sk=8B686481&mode=text  Changes you need to know for I-T returns, April 7, 2018: ''The Times of India'']	+
−	[[File: What’s different in the I-T return forms notified for the assessment year 2018-19.jpg|What’s different in the I-T return forms notified for the assessment year 2018-19 <br/> From: [https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F04%2F07&entity=Ar02812&sk=8B686481&mode=text  Changes you need to know for I-T returns, April 7, 2018: ''The Times of India'']|frame|500px]]	+	In the individual final, Ahvar carried his shoot-off momentum and shot brilliantly to lead till the end, but lost the gold in the last two targets to Briton James Dedman.Ahvar finished with 66 out of 80 targets, a point behind Dedman.
−	When you file your income tax (I-T) returns in July, you will have to fill details such as allowances that are not exempt, value of perks, and profits in lieu of salary in the new I-T return forms notified for the assessment year 2018-19.	+	=2018=
		+	==Asian Airgun Championship==
		+	===Hriday-Elavenil duo shoots gold===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F11%2F07&entity=Ar02519&sk=381ADF24&mode=text  Angad shoots world skeet record, November 7, 2018: ''The Times of India'']
−	A one-page simplified ITR Form-1 (Sahaj) can be filed by an individual who is a resident having income up to Rs 50 lakh and who is receiving income from salary, one house property and other income (interest, etc), the I-T department said. The detailed break-up of salary was not part of ITR forms last year but has been added this year.
−	Similar details have to provided for income from house property. Gender mention requirement has been removed from ITR-1. Non-resident individuals cannot use ITR-1 to file returns and will have to use ITR-2 or -3, depending on their nature of income in India. Tax experts said this could raise their compliance costs.	+	'''Hriday-Elavenil duo shoots gold'''
−	The ITR-1form is similar to the one for the previous assessment year, which had been used by 3 crore taxpayers who filed their returns using this form. You will also have to provide details of all bank accounts held in the country at any time during the previous year, except dormant accounts.	+	India’s 10m air rifle mixed junior pairing of Elavenil Valarivan and Hriday Hazarika struck gold in the 11th Asian Championship being held in Kuwait City, with a junior world record score to boot. The other Indian pair of Mehuli Ghosh and Arjun Babuta won bronze in the same event.
−	The requirement of furnishing details of cash deposit made during a specified period as provided in the ITR form for the assessment year 2017-18 has been done away. This provision was added in the aftermath of the demonetisation drive.	+	===Saurabh shoots gold===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F11%2F09&entity=Ar02301&sk=E920CCDD&mode=text  Saurabh shoots gold in Asian championship, November 9, 2018: ''The Times of India'']
−	ITR Form-2 has also been rationalised by providing that Individuals and HUFs (Hindu Undivided Families), having income under any head other than business or profession, shall be eligible to file returns under this form. The Individuals and HUFs, having income under the head business or profession, shall file either ITR Form-3 or ITR Form-4, the department said.
−	“There are more than 25 key changes in current year ITR forms in comparison to last year. Some of these changes suggest that the focus of new ITR forms is to get more information from unlisted companies, trusts and taxpayers, who have opted for presumptive taxation scheme,” said Naveen Wadhwa, deputy general manager at Taxman.	+	Sensation Saurabh Chaudhary continued his incredible run by claiming his fourth individual gold medal in as many months with a top finish in the 10m air pistol junior men’s event of the Asian Airgun Championship. The 16-year-old, son of a farmer based in Meerut, first combined with compatriots Arjun Singh Cheema and Anmol Jain to log a total of 1731 to win the team gold and fetched the individual gold with 239.8 in the eight-man individual final to finish with two gold medals.
−	“Further, the ITR forms also require the business entities to report the GST transaction, which would help the department to independently reconcile the transactions reported by them in income-tax returns and GST returns,” he said.	+	The Indians dominated the qualifying stages with Arjun topping the standings with a score of 578 after 60 shots. Anmol was second with 577 while Saurabh was placed third with a score of 576 and all three made it to the final.
−	In case of non-residents, the requirement of furnishing details of any one foreign bank account has been provided for credit of refund. “There is no change in the manner of filing of ITR forms as compared to last year. All these ITR forms are to be filed electronically,” the department said.	+	===Manu-Saurabh break own Jr world record===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F11%2F10&entity=Ar02203&sk=29F31DB8&mode=text  November 10, 2018: ''The Times of India'']
−	Any individual who is 80-year-old or more has the option to file paper returns as well as an Individual or HUF whose income does not exceed Rs 5 lakh and who has not claimed any refund in the return of income.
−	Tax experts said additional fields for penalty due to delayed filing have been added in ITR-1 and ITR-2.	+	''Bhaker & Chaudhary Win Mixed Team Gold In 10m Air Pistol''
−	“The new Form ITR-1 (Sahaj) for assessment year 2018-19 does not request for the residential status of the individual and it is neither applicable to individuals qualifying as Not Ordinarily resident (NOR) nor to non-residents (NR). So Indian employees who have left India for overseas employment in the first half of the year and qualifying as non-resident would be required to file their India tax returns in ITR-2, even though they have annual taxable income up to Rs 50 lakh,” said Alok Agarwal, senior director at Deloitte.	+	Teen shooting sensations Manu Bhaker and Saurabh Chaudhary shattered the junior world record on their way to winning the 10m air pistol mixed team gold medal in the 11th Asian Airgun Championships here on Friday. On the concluding day of the tournament, the Indians got the better of the Chinese pairing of Wang Xiaoyu and Hong Shuqi in the final. India’s junior shooting squad thus ended the championship with a tally of 11 medals, including four gold.
−	=='Returns can be filed after I-T notice is issued'==	+	Youth Olympic Games champions Manu and Saurabh finished with a score of 485.4 in the final, well ahead of the Chinese who managed 477.9. India’s second pair in the finals, Abhidnya Patil and Anmol Jain, finished fourth. This was Saurabh’s third gold medal in two days having won the team and individual 10m air pistol events on Thursday, while Manu bagged the team silver.
−	[https://timesofindia.indiatimes.com/business/india-business/itat-can-file-revised-return-after-notice-issued-by-i-t/articleshow/64689438.cms  Lubna Kably, ITAT: Can file revised return after notice issued by I-T, June 22, 2018: ''The Times of India'']	+
−	[[File: ITAT- Can file revised return after notice issued by I-T; The details of the case.jpg|ITAT- Can file revised return after notice issued by I-T; The details of the case <br/> From: [https://timesofindia.indiatimes.com/business/india-business/itat-can-file-revised-return-after-notice-issued-by-i-t/articleshow/64689438.cms Lubna Kably, ITAT: Can file revised return after notice issued by I-T, June 22, 2018: ''The Times of India'']|frame|500px]]	+	==Asian Games==
		+	=== Indian gold medals at Asiad===
		+	'''As in August 2018'''
		+
		+	Randhir Singh (trap),
		+
		+	Jaspal Rana (centre fire pistol),
		+
		+	Jitu Rai (50m pistol),
		+
		+	Ronjan Singh Sodhi (double trap),
		+
		+	Rahi Sarnobat
		+
		+	Saurabh Chaudhary (10m air pistol)
		+
		+	==World Cup==
		+	===World Cup: Rizvi wins gold with world record; Jitu Rai gets bronze===
		+	[https://timesofindia.indiatimes.com/sports/more-sports/shooting/issf-world-cup-debutant-shahzar-rizvi-wins-gold-with-world-record-jitu-rai-gets-bronze/articleshow/63152903.cms March 4, 2018: ''The Times of India'']
	'''HIGHLIGHTS'''		'''HIGHLIGHTS'''
−	Tax benefit claimed by taxpayers in revised income-tax returns cannot be denied byI-T officers because the revised return has been filed after issue of notice	+	Rizvi shot a world record score of 242.3 points in the final to beat Christian Reitz of Germany.
		+
		+	Ace India shooter Jitu Rai won the bronze in the event with a score of 219 points.
		+
		+	Mehuli Ghosh added another medal to India's tally with a bronze in the women's 10m air rifle event.
		+
		+	India shooter Shahzar Rizvi made his maiden ISSF World Cup appearance a memorable one by winning the gold medal in the 10m air pistol event at Guadalajara in Mexico late on Saturday. Rizvi shot a world record score of 242.3 points in the final to beat Christian Reitz of Germany, 239.7 points, to win the top honour.
		+	Ace India shooter Jitu Rai won the bronze in the event with a score of 219 points.
		+
		+	Three Indian shooters made it to the final of the ISSF World Cup season opener in Mexico. The other Indian shooter Om Prakash Mitharval finished the competition at creditable fourth position with a score of 198.4 points.
		+
		+	Later, Mehuli Ghosh added another medal to India's tally as she shot world junior record 228.4 points to win bronze medal in the women's 10m air rifle event. And like their male counterparts, three Indian shooters made to the final of this event too.
		+
		+	Anjum Moudgil finished at fourth position with 208.6 points, while Apurvi Chandela was seventh in the standings with 144.1 points.
		+
		+	India had a fruitful opening day in the competition as they won three medals - a gold and two bronze.
		+
		+	In the pistol event, Rizvi, with a score of 579, was the top-scorer among the Indians and second in the top-eight qualifiers, while Rai was third with a score of 578. This is the first World Cup for both Rizvi and Mitharval, who was fourth with a score of 576.
		+
		+	While in the women's rifle event, Ghosh qualified for the final at second spot with 629.1 points, followed by Chandela at seventh with 626.8 points and Moudgil at eighth with 626.7 points.
		+
		+	===World Cup: gold for Sheoran===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F03%2F12&entity=Ar02411&sk=817B4285&mode=text  Tushar Dutt, India finds another top gun in Akhil Sheoran, March 12, 2018: ''The Times of India'']
		+
		+	[[File: Akhil Sheoran.jpg|Akhil Sheoran <br/> From: [https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F03%2F12&entity=Ar02411&sk=817B4285&mode=text  Tushar Dutt, India finds another top gun in Akhil Sheoran, March 12, 2018: ''The Times of India'']|frame|500px]]
		+
		+	'' ‘Gifted’ Rifle By Gagan Narang, UP Shooter Wins WC Gold ''
		+
		+	India’s dream run at the ISSF World Cup in Guadalajara, Mexico, continued as Akhil Sheoran, 23, clinched gold in men’s 50m rifle 3position event.
−	Currently, the time limit for filing a revised return is before the expiry of twelve months from the last day of the financial year or before the completion of I-T assessment, whichever is earlier	+	Sheoran, who had qualified fourth with a score of 1174, shot 455.6 in the final. Compatriot Sanjeev Rajput, who got off to a strong start in the final after qualifying with a national record score of 1176, fumbled in the standing series and finished fourth with a score of 430.9. Austria’s Bernhard Pickl won silver with 452, while Peni bagged bronze with 442.3.
		+	Sheoran, who had lagged till more than half of the 45-shot final, made a splendid comeback to stun a strong field of shooters. The finalists included Rio Games bronze medallist and current World No. 1 Alexis Raynaud (France), former World Champion Sidi Peter (Hungary) and multiple World Cup gold medallist and World No. 2 Istavn Peni of Hungary along with Olympian Sanjeev Rajput.
−	A tax benefit claimed by a taxpayer in his revised income-tax return cannot be denied outright by an income-tax (I-T) officer merely because the revised return has been filed after issue of notice, income-tax appellate tribunal (ITAT) has said.	+	The gold is Sheoran’s first medal in his second World Cup appearance since 2013. But more than the medal, it was Sheoran’s self-confidence that was at stake, since being on a shaky ground for past two years. The Uttar Pradesh shooter, who has been shooting since 2009 and had turned senior in 2016, had missed out on winning the Rio Olympics quota in 10m air rifle event by 0.4 point.
−	However, the revised return needs to be filed within the time limits set out in the I-T Act. This order of the Mumbai bench of the ITAT, passed on June 20, will provide relief to several taxpayers. When a mistake is made in the original I-T return, such as not disclosing an income correctly or not claiming a tax deduction, section 139 (5) the I-T Act permits a revised return to be filed to correct the errors.	+	“Score-wise I was doing well, but I wasn’t getting satisfaction in terms of my overall shooting. I started with air rifle but used to shoot 3Position too, but then despite being in the junior and then the senior teams, nothing was clicking for me,” the Johdi-village born shooter told TOI.
−	Currently, the time limit for filing a revised return is before the expiry of twelve months from the last day of the financial year or before the completion of I-T assessment, whichever is earlier.	+	“After the Rio miss, I was getting a little impatient and wanted things to fall in place. I then sat with my coach Deepali Deshpande and we decided to start from the basic all over again. I think it worked,” Sheoran said.
−	In this case before the ITAT, Mahesh Hinduja had declared a total income of Rs 4.91 lakh in his original return for the financial year 2010-11. He later filed a revised return declaring a total income of Rs 6.24 lakh. In this revised return he also disclosed long-term capital gains (LTCG) of nearly Rs 50 lakh. However, as he had invested 1.15 crore in a new residential house, he claimed a deduction under Section 54 of the I-T Act. Thus, capital gains were not offered for tax.	+	In the beginning of his career, Sheoran used his school’s rifle for national trials and made his way to the Indian junior team.
−	Under the Act, if an investment is made in another house in India, within the stipulated period of time, then the 'cost of the new house' is deducted and only the balance component of the LTCG is taxable. Thus, if the amount of capital gains is equal to or less than the cost of the new house, the entire sum of LTCG is not taxable.	+	Though his farmer father had managed to buy an air rifle, buying a 3P rifle was an expensive affair. “I had used Deepali ma’am’s rifle for almost two years before I got my own. Actually, even getting my own rifle was not possible if Gagan bhaiya (Narang) had not bailed me out,” he said.
−	To ensure that the taxpayer has not underreported his income or paid less tax, the I-T Act empowers I-T officials to issue a notice asking for further evidence. As the revised return was filed by Hinduja after he had received a notice under section 143(2), the I-T official rejected his claim for deduction. The litigation finally reached the level of the ITAT.	+	After managing the fund, Sheoran wanted to buy the then justlaunched Walther rifle, but it had a waiting period of six months. “The model was newly launched by the company then, so it wasn’t available for six months. Gagan bhaiya being a big shooter had got that special edition rifle from the company as a gift. Since I was struggling to get a rifle, Gagan transferred his voucher to me,” he said.
−	The ITAT noted that the I-T official had rejected the revised return of income as invalid but at the same time had accepted the higher income offered in the revised return, including the LTCGs. Only the claim of deduction under Section 54 had been rejected. "The I-T official has adopted a very selective approach in respect of the revised return of income filed by the taxpayer," remarked the ITAT.	+	Sheoran was placed fourth till the 25th shot. In the final, shooters shoot 15 shots each of kneeling, prone and standing positions. After an average show in the 15 kneeling shots, Sheoran recovered in the last five shots of the prone series. Once he came to top just ahead of the standing series, he didn’t let the advantage slip. “Standing position is my strength, I knew I would do well in it,” he said.
−	The ITAT held that the I-T Act does not bar a taxpayer from filing a revised I-T return after issue of notice under Section 143 (2). Hinduja's case was sent back to the I-T official for examining and allowing the deduction, subject to the fulfilment of conditions prescribed for such claim.	+	India remains on top of the medals tally with four golds and overall nine medals.
−	==Wrong information in I-T returns==	+	===World Cup: India topped medals tally for first time===
−	[https://timesofindia.indiatimes.com/business/india-business/filing-wrong-itrs-by-salaried-class-will-lead-to-complaint-to-employers/articleshow/63816022.cms  April 19, 2018: ''The Times of India'']	+	[https://timesofindia.indiatimes.com/sports/more-sports/shooting/india-top-medals-tally-in-historic-issf-world-cup-outing/articleshow/63269201.cms  March 12, 2018: ''The Times of India'']
	'''HIGHLIGHTS'''		'''HIGHLIGHTS'''
−	I-T department has said those who file wrong ITR will be prosecuted and their employers will be intimated to take action	+	India topped the medals tally for the first time in an ISSF competition
−	The advsiory comes in the backdrop of the investigation wing of the department, in January, unearthing a racket of extracting fraudulent tax refunds by employees	+	India shooters won four gold, one silver and four bronze for a total of nine medals
		+	Shahzar Rizvi, Manu Bhaker, Akhil Sheoran and Om Prakash Mitharval won the gold medals
−	The Central Processing Centre (CPC) of the department in Bengaluru, that receives and processes the Income Tax Returns (ITRs), has issued an advisory specifying such taxpayers should not "fall prey" to unscrupulous tax advisors or planners who help them in preparing wrong claims to get tax benefits.	+	A podium eluded them on the final day but India had done enough to finish their best-ever campaign at the ISSF World Cup in Guadalajara, Mexico, at the top of the medals tally with four gold, one silver and four bronze.
−	Calling it a "cautionary advisory" on reports of tax evasion by under-reporting of income or inflating deductions or exemptions by salaried taxpayers, the department said such attempts "aided and abetted by unscrupulous intermediaries have been noted with concern".	+	Two-time Olympic champion Vincent Hancock of the USA won the men's skeet competition, the concluding event of the year's first International Shooting Sport Federation (ISSF) World Cup.
−	"Such offences are punishable under various penal and prosecution provisions of the Income Tax Act," it said.	+	Among the three Indian shooters in the fray, Smit Singh shot 116 in the qualifying to be placed 15th, Angad Bajwa shot 115 to end in 18th spot while Sheeraz Sheikh secured the 30th spot with a score of 112.
		+	India, however topped the medals tally for the first time in an ISSF competition with four gold, one silver and four bronze for a total of nine medals.
−	The advsiory comes in the backdrop of the investigation wing of the department, in January, unearthing a racket of extracting fraudulent tax refunds by employees of bellwether information technology companies based in Bengaluru, in alleged connivance with a tax advisor.	+	Hancock, who had won gold at the Beijing and London Olympics, had gone into a bit of a slump after winning the 2015 World Championships and made a comeback of sorts with this win.
−	The CBI recently registered a criminal case to probe this nexus.	+	He did it in style by first topping qualification with a sublime 123 out of 125 and then followed it up in the final, with a world record equalling 59 out of 60. He was matched by Paul Adams of Australia and finally got the better of him 6-5 in a shoot-off for gold. Italy's Tammaro Cassandro won bronze with 49 hits in the final.
−	The tax filing season for salaried class taxpayers has just begun with the Central Board of Direct Taxes (CBDT), that frames policy for the department, recently notifying the new ITRs.	+	India's Smit was placed seventh in the beginning of the day and stood a chance of qualifying but rounds of 22,23 and 23 put paid to all such hopes.
−	The one-page advisory added that if the department notices any fraudulent claims in their ITRs, such claims "may be punishable under provisions of the IT Act and this may also delay issuance of their refunds."	+	Angad Bajwa returned rounds of 24, 25 and 24 but had dropped too far behind on day one of qualifying and Sheeraz Sheikh did not look in his element in this competition. The failure on the last day notwithstanding, India will return home with happy memories.
−	"Taxpayers, are, therefore strictly advised not to fall prey to false promises or mis-advice by unscrupulous intermediaries and submit wrong claims in their ITRs, which would be treated as cases of tax evasion.	+	Shahzar Rizvi, Manu Bhaker, Akhil Sheoran and Om Prakash Mitharval won the gold medals in the competition, Anjum Moudgil bagged a silver, while established names such as Jitu Rai, Ravi Kumar finished with bronze. Though he did not win a medal, Sanjeev Rajput too shot very well and missed out by a whisker.
−	"In the cases of such wrong claims by the government/PSU employees, reference would be made to the concerned vigilance division for action under conduct rules," it added.	+	==Hopes, Plzen: 11 gold, seven silver, six bronze medals==
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F07%2F16&entity=Ar02102&sk=296A5F76&mode=text  July 16, 2018: ''The Times of India'']
−	The advisory added that the department possesses an "extensive risk analysis system" that is aimed at identifying persons who are non-compliant and aim to subvert the trust based-system "envisioned" while processing of ITRs at the CPC, which it said is automated and devoid of any human interface.	+	Manu, Anmol claim mixed gold in air pistol
−	"In all such cases of high risk , the department may examine and verify the details submitted by taxpayers in their ITR subsequent to the processing of returns," it said.	+	Manu Bhaker and Anmol Jain claimed the gold medal in mixed 10m air pistol team competition, ending on rousing note India’s successful campaign in the 28th Meeting of Shooting Hopes international competition in Plzen, Czech Republic on Sunday. The Indians finished the tournament with 11 gold, seven silver and six bronze medals. Bhaker had won four gold in the prestigious annual tournament, including one in the individual 10m air pistol event.
		+	Indian junior women's hockey team beats Great Britain: Indian junior women's hockey team pipped Great Britain 1-0 in its second match to continue its unbeaten run at the U-23 six-nation tournament in Antwerp on Sunday. In its first match, India had beaten Ireland 4-1. Sangita Kumari scored the winner for India. However in the junior men's tournament, India lost 1-3 to Great Britain in theur second match of the U-23 five-nation event.
−	It also asked tax planners and advisors to "confine their advice to taxpayers within the four corners of the IT Act" and warned that the violators will be prosecuted and such instances will also be referred to enforcement agencies like the CBI and the Enforcement Directorate (ED) for criminal prosecution.	+	Gawli joins Arrows as assistant coach: Former India captain Mahesh Gawli faded away from the field without a formal farewell but has now resurfaced as assistant coach for Indian Arrows, the developmental squad of the All India Football Federation. Without Portuguese coach Luis Norton de Matos, who returned home after picking up an injury, the experienced former India defender’s arrival is a major boost not just to the side but also coach Floyd Pinto.
−	=Joint I-T liability=	+	WFI president to be India's Chef de Mission at Asian Games: Wrestling Federation of India president Brij Bhushan Saran Singh is set to be named the Chef de Mission of the Asian Games-bound Indian contingent. The Indian Olympic Association is likely to make the announcement later this week. The four deputy Chefs de Mission set to be be appointed are BS Kushwaha (former secretary of Indian Kayaking and Canoeing Federation), RK Sacheti (executive director of Boxing Federation of India, DK Singh (Uttarakhand Olympic Association) and Colonel R K Swain (secretary of Equestrian Federation of India).
−	==Co-ownership of property==	+
−	[http://epaperbeta.timesofindia.com//Article.aspx?eid=31808&articlexml=Co-ownership-of-property-doesnt-mean-joint-I-13082016021026 ''The Times of India''], Aug 13 2016	+
−	Lubna Kably
−	If the spouse has not invested in a property and is merely a co-holder, then on sale of such property , she cannot be liable for tax on capital gains, the Mumbai IncomeTax Appellate Tribunal (ITAT) has recently ruled.	+	==ISSF Junior World Cup==
−	The ITAT order will help many taxpayers as married couples are increasingly opting for property registration in joint names, even if only one of them is the investor.	+	===Elavenil Valarivan wins gold, sets Jr world record===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F03%2F23&entity=Ar03012&sk=9A64C2F0&mode=text  Tushar Dutt, Elavenil shoots gold with Jr world record, March 23, 2018: ''The Times of India'']
−	Anil Harish, an advocate specializing in real estate, said: “Co-holding of property is popular. Often the name of a spouse (say wife) is added to provide a sense of comfort, to ensure ease of succession on death of the partner or other reasons such as facilitating voting in a general body meeting of the housing society .“	+	[[File: Elavenil Valarivan.jpg|Elavenil Valarivan <br/> From: [https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F03%2F23&entity=Ar03012&sk=9A64C2F0&mode=text  Tushar Dutt, Elavenil shoots gold with Jr world record, March 23, 2018: ''The Times of India'']|frame|500px]]
−	The ITAT gave the order on Wednesday while hearing a case of a medical professio nal, Vandana Bhulchandani.	+	Elavenil Valarivan is on a record-breaking mode. The Ahmedabad shooter on Thursday shot a mammoth 631.4 in 10m air rifle qualification to create a new Junior World record and later clinch her maiden ISSF Junior World Cup gold in Sydney.
−	An I-T officer, based on information in his possession, noted that Bhulchandani had not disclosed the capital gains arising from the Rs 2.12-crore sale of a property in Parel that she jointly held with her husband in her I-T return for the financial year 2008-09.	+	Elavenil, 18, who trains at Gagan Narang’s academy in Pune, scored 249.8 in the final to top the podium. The silver went to Chinese Taipei’s Lin Ying-Shin (248.7), while the bronze went to China’s Zeru Wang (228.4).
−	She informed the I-T officer that her husband had made the entire investment and the property was reflected in his books of accounts--from the date of purchase till the date of sale. The officer also observed that Bhulchandani's husband did not incur any I-T liability on the capital gains arising from the sale--the husband had set off the short-term capital gains arising from the Parel property sale against the short-term capital losses incurred by him on the sale of shares. Under the I-T Act, short-term capital losses can be set off against capital gains arising in the same financial year and only the surplus, if any , is taxable.	+	The previous junior qualification record of 629.1 was created by India’s Mehuli Ghosh only two weeks ago in Mexico. Incidentally, Elavenil’s score of 631.4 didn’t just better the junior world record, but also surpassed senior women’s record. The senior record stands at 629.5 by China’s Sun Ting.
−	But the I-T officer claimed that the entire arrangement was done to avoid tax payment and held Bhulchandani liable for 50% of the total short-term capital gains arising from the property sale and added Rs 45.38 lakh to her taxable income. Short-term capital gains are taxed at the applicable I-T slab rates, which depending on an individual's income varies between 10% and 30% in addition to applicable surcharge and cess.	+	Since Elavenil was shooting in a junior world event, the record will be officially considered only in the junior category despite shooting better than the senior record.
−	Bhulchandani approached the commissioner of income-tax (appeals) who directed deletion of the addition.The I-T officer then filed an appeal before the ITAT. But the tribunal took into cognizance that the husband had bought the property , which was duly reflected in his books of accounts, and had also disclosed the details of the sale in his I-T return and thus, dismissed the appeal.	+	“Junior shooters can establish junior records in senior finals, but junior shooters cannot create senior records in junior finals,” ISSF media manager told TOI. Nonetheless, the score is better than the national record across genders. In men’s 10m air rifle event, Ravi Kumar holds the national record with the score of 629.1, scored last year in the Munich World Cup.
−	“The ITAT order is clear and correct. It will provide clarity in cases of co-holding of property , where the spouse has not made any monetary investment,“ said Harish.	+	Elavenil had won individual bronze with a new qualification record in the World University Games on Monday. She had shot 400/ 400 in the 10m air rifle qualification round. Other than the individual gold, Elavenil combined with Shreya Agarwal and Zeena Khitta to total 1876.9 for team gold.
−	=Notice pay deducted by employer =	+	===ISSF Junior World Cup: another gold for Manu ===
−	==Cannot be taxed==	+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F03%2F28&entity=Ar03503&sk=B5E22646&mode=text Manu adds to her gold kitty, March 28, 2018: ''The Times of India'']
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Notice-pay-deducted-by-employer-cannot-be-taxed-21042017013042 Lubna Kably, `Notice pay deducted by employer cannot be taxed', April 21, 2017: The Times of India]	+
−	The Income-tax Appellate Tribunal (ITAT), which adjudicates Incometax (I-T) disputes, has held that an amount deducted by an employer for not serving out a notice period cannot be brought to tax.	+	Pune: Shooter Manu Bhaker has another golden double at the world level.
−	In this case, two companies while settling dues had deducted salary for the notice period which the person had not served, but this deduction was not taken into account during tax assessment.However, ITAT (Ahmedabad bench) in its order dated April 18, said only salary received would be taxable, and not portions which were deducted by a company for not serving out a notice period.	+	The Haryana shooter, who had won 10m air pistol individual gold in the ongoing ISSF Junior World Cup in Sydney on Saturday, clinched the mixed team 10m air pistol gold with Anmol on Tuesday.
−	Under the I-T Act, salary income is taxable on a due basis, regardless of whether it has been actually paid to an employee or not. And typically, when an employee resigns but does not serve out the notice period (provided for in the employment agreement), the employer deducts salary attributed to this period. However, I-T authorities do not consider such deductions and seek to tax entire salary due (that is, salary before allowing for such deduction). Hence, the order acquires significance.	+	Manu, 16, who had clinched gold medals in individual and mixed team events in her maiden senior ISSF World Cup appearance in Mexico earlier this month, has now won four World Cup gold medals in a span of three weeks.
−	“The ITAT has recognised the concept of real income, which is well accepted under I-T laws. It held that the salary against which notice pay was adjusted had not become due, as the net amount was paid by the employer. The employee had no right to receive the portion of the salary that had been deducted, under the terms of employment. Thus, the deducted amount could not be held as taxable salary income,“ said Gautam Nayak, tax partner, CNK & Associates.	+	On Tuesday, the Manu-Anmol pair was the first to qualify for the final after shooting a combined score of 770, a new Junior World record in the qualification. The duo continued to shoot well in the final and maintained an average lead of five points over the second-placed Chinese duo of Jinyao Liu and Xue Li.
−	In this case, which pertains to financial year 2009-10, N Rebello, had resigned from two companies, viz: Reliance Communication and Sistema Shyam Teleservices. Both companies had deducted a notice pay of Rs 1.10 lakh and Rs 1.66 lakh respectively and handed balance salary dues to Rebello. Accordingly in his I-T return, Rebello claimed as a deduction Rs 2.76 lakh from gross salary income, as this amount was not received. I-T authorities, in the course of assessment, denied such deduction. Commissioner (Appeals), which is the first level of appeal for a taxpayer, also upheld the action of the I-T.	+	The Indians finished with 478.9 in the final, while the Lui-Li pair shot 473.3 for silver. Another Chinese pair comprising Zhehao Wang and Jiaruixuan Xiao shot 410.7 for bronze.
−	The Commissioner (Appeals) pointed out that under section 15 of the I-T Act, tax is triggered when the salary becomes due, irrespective of whether it is paid or not. Secondly , section 16 of the I-T Act does not provide for any deduction made by the employer for the notice period. Thus, the deduction of Rs 2.76 lakh claimed by Rebello was not upheld. This led to Rebello filing an appeal before the ITAT, which decided in his favour.	+	Another Indian pair of Gaurav Rana and Mahima Agarwal finished fourth with a joint score of 370.2.
−	=Overseas income=	+	In the 10m air rifle mixed event, Shreya Agarwal and Arjun Babuta bagged bronze after shooting 432.8 in the final.
−	==Residential status determined by no. of days stayed ==	+
−	'''See graphic.'''	+
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=LEARNING-WITH-THE-TIMES-Earning-abroad-Know-the-01082017020021  Earning abroad? Know the tax rules, August 1, 2017: The Times of India]	+
−	[[File: Tax incidence in India.jpg|Tax incidence in India; [http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=LEARNING-WITH-THE-TIMES-Earning-abroad-Know-the-01082017020021  Earning abroad? Know the tax rules, August 1, 2017: The Times of India]|frame|500px]]	+	The gold and silver went to Chinese pairs of Yingjie Zhu-Yuqi Liu (496.2) and Changhong Zhang-Mingwei Gao (495.6) respectively.
−	''Tax Residential Status In India Is Determined By No. Of Days Stayed Here''	+	The surprise of the day was Ganemat Sekhon’s bronze in women’s skeet event. Chandigarh’s Ganemat, who had a bad start after shooting 17/25 in her first series, stabilized to shoot 20, 21, 21 and 23 to total 102. She was tied at fifth position with China’s Yashu Sun, but Ganemat pushed the Chinese to sixth position by clearing the shootoff 1-0.
−	Indians who are on deputa tion overseas or have sett led overseas -whether by way of acquiring a permanent residency such as a green card in the US, or acquiring citizenship of a foreign country -need to be aware of their tax obligations in India.	+	In the final, Ganemat, 18, shot 36 to finish third behind Australia’s Aislin Jones (51) and China’s Yufei Che (47).
−	A recent move seeking details from non-residents of foreign bank accounts in income tax (I-T) returns caused anxiety about whether India was taking steps to tax global income. The Central Board of Direct Taxes (CBDT) subsequently clarified that providing such details was optional and it was to facilitate refunds in those cases where individuals did not have a bank account in India.	+	===Bhanwala siblings’ landmark golds===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F03%2F29&entity=Ar03321&sk=BF49284B&mode=text  Tushar Dutt, Muskan fires historic smile in Jr World Cup, March 29, 2018: ''The Times of India'']
−	''' ''Here is a primer explaining the tax incidence for Indians overseas:'' '''
−	'''1) What determines tax residential status and why is it important?'''	+	Muskan Bhanwala, 16, created history by clinching gold in the women’s 25m pistol event at ISSF Junior (U-21) World Cup in Sydney. Although it is not India’s first medal in this category, Muskan’s achievement holds a special place as it has come after her brother Anish won the yellow metal.
−	An Indian residing abroad is popularly referred to as a non-resident Indian (NRI).Under India's tax laws, the reference is to the term `tax resident' or `non-resident'. The country of origin does not determine the taxability . For instance, a UK citizen who is working in Mumbai in the subsidiary of a UK parent company could be a tax resident of India. An Indian who has migrated to Australia on March 20 may in common parlance be an NRI, but for tax purposes for the financial year 2016-17, he is likely to be tax resident of India.	+	With this medal, Muskan and Anish have become the only siblings in the world to have won gold in the same edition of Junior World Cup.
−	The number of days stay in India, as provided for in the Income Tax (I-T) Act, determines the tax residential status of an individual in India.This status, in turn, determines which income can be taxed in India and what cannot be taxed. Thus, it is important to know which category you fall into.	+	Replying to TOI’s query, the International Shooting Sports Federation (ISSF) media manager confirmed that the Bhanwala siblings are the first to win World Cup gold at the same edition. The ISSF informed that in 2011, Russian brothers (Alexei and Sergey Kemenskiy) won two Olympic quota places during the same ISSF World Cup in Fort Benning, in 50m rifle 3 position and 10m air rifle events respectively. But they did not win medals.
−	An individual is considered to be a tax resident of India (also referred to as Indian tax resident) for a financial year (say FY 2016-17) if (i) he has been in India for 182 days or more during that FY, or (ii) he has been in India for 60 days or more during that particular FY and has lived in India for at least 365 days or more during the four years immediately preceding.	+	In the 2002 ISSF Junior Shotgun World Championships, twin sisters Lenka and Danka Bartekova finished first and sixth in the same junior women’s skeet final.
−	Indian citizens taking up employment abroad or crew members of an Indian ship who have left India during a FY or persons of Indian origin (PIOs) visiting India need to note that the period of 60 days mentioned in the above clause is replaced by 182 days. (In the non-tax realm, the PIO scheme has been merged with Overseas Citizen of India scheme and it provides for visa-related relaxations.) Thus, if an Indian citizen has left for overseas deputation during FY 2016-17, he will be considered as a tax resident of India for the year ended March 31, 2017, if he has been in India for 182 days or more during 2016-17. Only , tax residents of India (ROR) are subject to tax on their global income, which would include interest income on overseas bank accounts.	+	At the 1896 Olympic Games in Athens (the first modern Olympics), US brothers John Bryant Paine and Summer Pain won gold and silver in the same pistol event. Muskan pipped four Chinese and three Indian shooters on Wednesday, including Manu Bhaker to top the podium.
−	'''2) Apart from resident and non-resident, is there any other definition in the I-T Act which determines tax in India?'''	+	===Saurabh Chaudhary: world record; Manu & Devanshi fined===
		+	[https://timesofindia.indiatimes.com/sports/more-sports/shooting/latecomers-manu-and-devanshi-miss-medals-at-issf-junior-world-cup/articleshow/64758005.cms  Biju Babu Cyriac, (WITH INPUTS FROM TUSHAR DUTT), June 27, 2018: ''The Times of India'']
−	Yes, the I-T Act also defines a `Resident but not ordinarily resident' (RNOR). An RNOR qualifies as a tax resident of India during a particular FY, but satisfies the following criteria: (i) He has been a non-resident of India in nine out of 10 immediately preceding fi nancial years; or (ii) has during the last seven years immediately preceding that particular FY been in India for a period of 729 days or less.
−	To illustrate: A PIO visits India during 2016-17 and stays for more than 182 days.This would make him a tax resident of India. However, during the last seven years immediately preceding FY201617, he has been in India for 729 days or less, he will be regarded as an RNOR.	+	Commonwealth Games gold medallist Manu Bhaker and Devanshi Rana reported late for the final of the 25m pistol women junior event at the ISSF Junior World Cup in Suhl, Germany and in the end settled for 5th and last place.
−	'''3) What is the tax incidence in India of a tax resident (ROR), RNOR and nonresident?'''	+	The campaign of the two promising Indians ended in tears after the organizers pulled them up for reporting late and docked points. "All the finals were being held at the Final hall and so our shooters also reported at the Final hall. It was only then that they were told that the sport pistol final was being held at the 25m range and they had to rush back. In the process, both our shooters got delayed," team coach Jaspal Rana told TOI from Suhl.
−	As mentioned earlier, an ROR is subject to tax on his global income in India. RNOR and non-residents are generally subject to tax in India only in respect of India source income (that is, income received, accruing or arising in India or deemed to be received, accrued or arisen in India).	+	As per the International Shooting Sport Federation (ISSF) rules, shooters should report at the range 15 minutes before the start of the final. "Our shooters were one-two minutes late and their points were cut," Rana added.
		+	Asked whether the organizers were to blame, Rana said: "I should take the blame myself for not properly informing the shooters. I have only two coaches with me and we have to run around between the four ranges. It was like 12 shooters in action and we had only three coaches here. Despite the setback both Manu and Devanshi shot well. At one point Manu was even in the lead."
−	Salary received in India or for services provided in India, ren tal income from a house property in India, capital gains on sale of assets in India -be it shares or house property , income from fixed deposits or savings bank account in India are instances of income which would be taxed in the hands of not just tax residents of India, but also RNORs and non-residents.	+	Rana said the lack of familiarity with the range also hampered the shooters. "Both Manu and Devanshi were the first time here and they did not have the idea that final would be at the 25m range itself. Manu was really upset and she was crying. But I hope she will come back strong in her pet event - the 10m pistol," he said. "In the final it is a hit and miss scoring. So Manu started with a four and it was cut to two. Devanshi got one after she scored three. I can't say whether she was a medal contender but obviously she could have done. First there is the pressure of the final and on top of that if you are penalized you shoot with a different mindset," Rana said.
−	NRIs should also note an additional point. They are allowed to hold NRE and FCNR accounts (where foreign earnings are deposited) with banks in India. However, under the I-T Act, interest against such deposits is tax-free.However, interest earned on an NRO account (where Indian source income is deposited) will be taxable in India.	+	The coach said he has already written to the NRAI to send more coaches. "There was too much in my hands today. Even if I get one more coach I can put him charge of one range. But it is very difficult for two coaches to run around to four ranges.
−	'''4) What is the role of tax treaties?'''	+	'''Teen Saurabh sets junior world record'''
−	If an individual is a tax resident of one country but has a source of income from another country , complexities can arise. Tax treaties ensure that the same income is not taxed twice. Broadly , tax treaties provide that the country from which the income is generated has the right to tax it.	+	Sixteen-year-old Indian shooter Saurabh Chaudhary set a new world record on the way to winning a gold medal in the ISSF Junior World Cup Saurabh shot a total of 243.7 in the 10m air pistol event in the ongoing ISSF tournament. Saurabh, who earned the eighth gold medal for India in the prestigious meet, ended the eight-man final with a score of 243.7 after 24 shots, 4.1 points clear of Korean shooter Lim Hojin (239.6), who won the silver. AGENCIES
−	Double taxation is avoided in two ways -either the country of non-tax residence exempts the income earned in the foreign country , or the country of tax residence grants a foreign tax credit for the taxes paid in the other country . India has entered into tax treaties with a hundred-odd countries, including US, UK, Canada, Australia and Germany , which are popular destinations for the Indian diaspora.	+	===India tops medals tally===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F06%2F29&entity=Ar03016&sk=F27F9918&mode=text  India shooters top medals tally in Junior World Cup, June 29, 2018: ''The Times of India'']
−	For instance, if an expat is a US tax resident, he will pay tax on his global income in the US (this would include tax on India source income). However, for taxes paid in India -say tax withheld at source against fixed deposits in a bank in India -he will get a foreign tax credit (a tax credit for the taxes paid or withheld in India against the US taxes payable by him). This will lower the US tax outgo.
−	=Permanent account number (PAN)=	+	India won eight more medals, including five gold, on the last day of the ISSF Junior World Cup in Germany.
−	==2016: PAN mandatory for…==	+
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=SMART-THINGS-TO-KNOW-04012016022029 ''The Times of India''] Jan 04 2016	+
−	''' Mandatory PAN requirements '''	+	Their successful campaign saw them finish on top of the medal standings among 61 participating countries, collecting 26 medals in all including 15 gold, two silver and nine bronze medals. India’s gold medals came in the 10m air pistol mixed team, 25m standard pistol men individual and team and 25m standard pistol women individual and team events respectively.
−	1 With effect from January 1, 2016, it has become mandatory to quote the permanent account number (PAN) for all transactions above `2 lakh for all modes of payment.	+	==ISSF World Championships, Korea==
		+	===Two Indians win quota places together===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F09%2F04&entity=Ar02206&sk=F60FC42B&mode=text  Tushar Dutt, Silver, Tokyo ticket for Anjum, September 4, 2018: ''The Times of India'']
−	2 Only bank accounts opened under the Pradhan Mantri Jan Dhan Yojana have been exempted. But all other bank accounts and all kinds of deposits will have to quote PAN.
−	3 PAN will be mandatory for purchase of prepaid cards worth `50,000 or more in a year. Pur chase of gold jewellery worth above `2 lakh (`5 lakh current limit) would also need PAN.	+	''Apurvi Too Books Olympic Berth''
−	4 The limit for quoting PAN for sale or purchase of real estate property has been raised to `10 lakh from `5 lakh.	+	It was a day of many firsts for Indian shooting, with the biggest of them being Anjum Moudgil clinching a silver medal in women’s 10m air rifle event at the ISSF World Chapionships in Changwon, Korea. Another first was Anjum, 24, and Apurvi Chandela, 25, winning quota places for the 2020 Tokyo Olympics by finishing in the top four in the final. Anjum scored 248.4 in the final while Apurvi shot 207 to finish fourth. It was also their first-ever appearances in the quadrennial event.
−	5 PAN needs to be quoted only for a cash payment for a hotel or restaurant bill and foreign travel or purchase of forex of `50,000 (current limit `25,000).	+	The top-four shooters in the World Championships finals get quotas. This is the first occasion when two Indians have won quota places together. Abhinav Bindra (2006), Manavjit Singh Sandhu (2006), Gagan Narang (2010) and Jitu Rai (2014) had won quotas at the Worlds earlier. The medal and quota was special for Anjum since 10m is not her pet event. “Rifle 3 position is my pet event. But I was confident since the beginning and was able to execute my shots well. Winning a medal and a quota place is a great feeling,” Anjum told TOI.
−	==2016: Required for transactions above Rs 2 lakh==	+	With the quota place in, training harder will be Apurvi’s priority. “I have been shooting continuously for a while. I will first take a small break and then will begin training for the 2020 Games,” she said. The third Indian, young Mehuli Ghosh finished 48th with 622.8 in the qualification round.
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=New-PAN-rule-hurts-sale-of-luxury-goods-22062016001073 ''The Times of India''], Jun 22 2016	+
−	John Sarkar	+	In the men’s 10m air rifle, Deepak Kumar missed out on a medal as well as a quota place by finishing sixth in the final.
−	'''New PAN rule hurts sale of luxury goods'''	+	=== Ankur wins double trap gold===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F09%2F09&entity=Ar02304&sk=1A351408&mode=textAnkur snaps up double trap gold, September 9, 2018: ''The Times of India'']
−	Mails are flying thick and fast at most luxury stores across the country as harried sales staff face a tough time trying to coax people to part with their permanent account number (PAN) details. By the looks of it, they are not accomplishing much, resulting in poor sales of luxury goods.
−	Furnishing of PAN details has been made mandatory by the government for any transaction above Rs 2 lakh in a bid to weed out black money .
−	However, the move has deterred many wealthy shoppers from spending lakhs of rupees on luxury products such as handbags, watches and writing instruments. “Our bags start at Rs 2 lakh.Sales at our store have been hit badly because our regular customers have stopped coming,“ said a senior executive of a French luxury brand. Earlier, most of them would pay in cash. But now, instead of giving their PAN details, they are opting to shop abroad.“	+	Ankur Mittal claimed the men’s double trap gold medal in the ISSF World Championship for his career’s biggest triumph, as the Indian shooting team continued its dominance in the premier tournament.
−	Most people in the luxury industry TOI spoke to complained about similar issues.For instance, at a store selling high fashion French leather goods in the capital, executives are tearing their well-groomed hair out to convince customers to reveal their PAN card number.	+	The multiple World Cup medallist shot 140 out of 150 to go into a shoot-off for gold with China’s Yiyang Yang
−	“We have taken a hit of several lakhs of rupees over the last few days but have not been able to figure out a way around the problem,“ said an executive at the store.“The other day , a lady who had come to buy a bag said she wouldn't risk getting her husband into trouble by furnishing his PAN card details.Eventually , she walked out without buying anything.“	+	and Slovakia’s Hubert Andrzej. The 26-year-old overcame the Chinese 4-3 to emerge triumphant after the Slovakian had missed his second shootoff clay target to settle for bronze. Ankur also won the team bronze in the event along with compatriots Md. Asab and Shardul Vihaan, their tally of 409 points putting them behind China’s 410 and the gold winning team Italy’s tally of 411.
−	Nikhil Mehra, CEO of Genesis Group that has marketing and distribution arrangements for several luxury brands such as Jimmy Choo, Giorgio Armani, Em porio Armani and Tumi among others and is the JV partner for Canali, Burberry and Villeroy and Boch in India, said consumer sentiment here has been affected by this ruling. “However, for most of our brands it is not a challenge because prices are within the Rs 2 lakh limit,“ he said.	+	In other events of the day, two Indian women missed out on the finals of their respective events by the narrowest of margins. Anjum Moudgil, who has already won a silver here in 10m air rifle and a 2020 Olympic quota place for India, shot 1170 in the women’s 50m rifle 3 positions qualifying round to finish ninth. The top eight make it to the finals.
−	The Indian luxury market has been pegged at Rs 16,300 crore in 2015 by market research firm Euromonitor and is expected to touch Rs 39,000 crore by 2020, with an annual growth rate of 19%.	+	Anjum shot the same score as the eighth placed Nina Christen of Switzerland, but Nina’s 66 inner 10 shots were higher than Anjum’s tally of 56 inner 10s, putting the Swiss ahead in the rankings. Manu Bhaker, in the women’s 25m pistol, tallied 584 in qualification to finish 10th.
−	=Perquisites=	+	At the end of the second rapid fire qualification round, four shooters — Singapore’s Xiu Hong Teh, Qatar’s Aldana Saad Almubarak, Greece’s Olympic and world champion in the 10m air pistol Anna Korakaki and Manu, were tied at the same score. However, Xiu and Almubarak made it through as their tally of 22 and 21 inner 10s were better than Anna’s 19 and Manu’s 16.
−	==Interest-free loan from employer is taxable==	+
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F06%2F12&entity=Ar01311&sk=78264D41&mode=text  Lubna Kably, Interest-free loan from employer taxable: ITAT, June 12, 2018: ''The Times of India'']	+
		+	In the trap mixed team junior event, Manisha Keer and Manavaditya Singh Rathore reached the six-team final with a qualification score of 139, which placed them second.
−	Interest-free loans extended by an employer are taxable in the hands of an employee as a perquisite, the Income Tax Appellate Tribunal (ITAT) has said. However, the valuation of the taxable benefit or perquisite, which forms part of the salary income of the employee, cannot be done in an ad-hoc manner and has to be computed as per the prescribed formula under the Income Tax Act, the tribunal said.	+	They eventually finished fourth, with a score of 24 in the final. The Italian pair of Erica Sessa and Lorenzo Ferrari won the gold medal with junior world record score of 42 in the final.
−	In this case, Neha Saraf had obtained an interest-free loan from her employer, Teej Impex, a private company. During the assessment for the financial year 2010-11, her argument that no employeremployee relationship existed fell through because the company had deducted tax at source, or TDS, on the salary of Rs 24 lakh paid to her.	+	After the seventh day of competition, India have 20 medals -- seven gold, seven silver and six bronze, putting them in the second position behind Korea and ahead of China.
−	Thus, the I-T officer assessing her case estimated 15% interest on the loan and added Rs 43.8 lakh to her income as a perquisite value of the interest-free loan.	+	=== Hriday wins world title===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F09%2F08&entity=Ar02813&sk=9E5415CD&mode=text  Tushar Dutt, Young Hriday wins hearts, world title, September 8, 2018: ''The Times of India'']
−	In the next stage of appeal, the commissioner of I-T (appeals) held that the I-T officer had rightly treated the value of interest-free loan as a taxable perquisite in the hands of the employee. However, he noted that the valuation cannot be done in an ad-hoc manner.
−	According to I-T Act rules, a perquisite value is based on the rate charged by SBI on April 1 of the financial year in which the employee received the loan.	+	''Women’s Air Rifle Team Too Clinches Gold''
−	The commissioner (appeals) reworked the valuation and arrived at a lower perquisite value of Rs 20.65 lakh.	+	Two days, two world champions. After 16-year-old Saurabh Chaudhary’s gold in junior men’s 10m air pistol on Thursday, it was the turn of Hriday Hazarika, also 16, to strike gold – in the junior men’s 10m air rifle – at the World Championships in Changwon, South Korea.
−	The commissioner (appeals) also rejected Saraf ’s contention that as interest on the loan given to her had already been disallowed in the hands of the company, it cannot be treated as a perquisite in her hands. Unhappy with the outcome, Saraf filed an appeal with the ITAT. However, in its order dated May 16, the ITAT upheld the order of the commissioner (appeals).	+	In junior women’s 10m air rifle event, India’s Elavenil Valarivan won silver, while Shreya Agarwal bagged bronze. The junior women’s team comprising Elavenil, Shreya and Manini Kaushik totalled 1880.7 to create a new junior world record and win gold.
−	In the context of interestfree loans from employers, Puneet Gupta, director of people advisory services at Ernst and Young, says, “The employer is liable to treat an interest-free loan as a taxable perquisite and TDS is to be deducted from salary. An exemption is available if the loan is provided for medical treatment of specified diseases or where the loan amount is petty and does not exceed Rs 20,000.”	+	In all, India won three individual medals – a gold, silver and bronze – in junior men’s and women’s 10m air rifle. China could win only one medal – gold in women’s category – out of possible six.
−	“Employees must ensure that the employer deducts TDS on the total salary income, which includes the perquisite value of interest-free loans. If TDS is not deducted, the employee faces several consequences. Not only does he or she have to pay income tax on the perquisite value of the loan, but interest will also be payable for late deposit of advance tax. Further, if such taxable perquisite value is not reported in the I-T returns, the I-T department may levy penalty ranging from 50% to 200% of the tax payable on the under-reported income,” Gupta adds.	+	In the junior men’s event, Hriday shot 627.3 to qualify for the eight-man final. He displayed immense control over his nerves and shot consistently throughout the 24-shot final. The magnitude of his shooting can be seen with six 10.8s scores and a 10.9 other than many higher 10-pointers that he hit during the final. Only two shots were below 10 (9.4 and 9.8).
−	=Pharmaceutical companies=	+	Hriday was tied at 250.1 with Iran’s silver medallist Amir Mohammad Nekounam after the 24th shot. In the shoot-off to decide the gold, Hriday shot 10.3, while the Irani shot 10.2 to settle for silver. The bronze went to Russian shooter Grigoria Shamakov with a score of 228.6.
−	== Freebies for doctors deductible==	+
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2020%2F08%2F03&entity=Ar00807&sk=1485E10E&mode=text  Pharma co’s expenses towards freebies for docs can be claimed as deductions: ITAT, August 3, 2020: ''The Times of India'']	+
−	Tax issues surrounding the ‘nexus’, between pharma companies and doctors, where the latter are sponsored for conferences, at times replete with sightseeing and gala dinners, or expensive gifts, refuse to die down. Judicial precedents, in several cases, have been in favour of pharma companies with the costs relating to such freebies being allowed as business deductions.	+	The medal has come after a series of sacrifices and hardship for the Assam boy. Hriday’s mother, who was a school teacher at a government school in Guwahati, left her job and shifted to Delhi for her son’s training. His father, who is a principal at a government college in Guwahati, had to stay back.
−	The Mumbai bench of the Income-tax Appellate Tribunal (ITAT) recently passed an order in favour of Medley Pharmaceuticals, an Andheri based company.	+	“I think this medal would not have been possible if my mother had not taken that bold step of quitting her job just to be with me. I feel proud today to have won a medal for the country, and it is all because of the sacrifices my parents made for me,” said Hriday while talking to TOI .
−	The crux of the tax issue dealt with re-opening of the assessment for the FY 2011-12, owing to a change of opinion by the succeeding I-T officer. Based on technicalities such as no fresh ground material available on record, the re-opening was quashed by the ITAT.	+	=== Junior men’s 25m pistol team leads===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F09%2F13&entity=Ar02712&sk=A5C55FAE&mode=text  Junior men’s 25m pistol team leads in Worlds, September 13, 2018: ''The Times of India'']
−	However, the ITAT also went on to analyse the allowability of sales promotion expenses aggregating to Rs 6.2 crore for the pharma company. A break-up showed that Rs 2.4 crore was towards product reminders; conference expenses and travel costs ran into Rs 2.7 crore and additional doctors’ expenses were of Rs 1.1 crore.
−	The ITAT made some pertinent observations regarding the code of conduct issued by the Medical Council of India (MCI) and a circular issued by the Central Board of Direct Taxes (CBDT).	+	Vijayveer Sidhu and Udhayveer Sidhu shot 291 each in the junior men’s 25m pistol event to claim the top two individual spots after the first qualification round at the 52nd ISSF World Championship here on Wednesday. They partnered with Rajkanwar Singh Sandhu to be in pole position in the team section as well, with a combined score of 861. Thursday will see the second rapid fire qualification round of the event followed by the final.
−	It said that the MCI code of conduct, which debars freebies, is meant to be followed by the medical fraternity alone and does not apply to pharma companies. Amended on December 10, 2009, the code prohibits medical practitioners and their professional associations from taking any gift, travel facility, hospitality, cash or monetary grant from the pharmaceutical and allied health sector industries.	+	India’s other results of the day: 25M Center Fire Pistol Men - Gurpreet Singh is 17thplace after round 1 ; Vijay Kumar is in 20thplace after round 1 of qualifications; Anish Bhanwala is in 34thplace after round 1 of qualifications.
−	The CBDT circular dated August 1, 2012 says that any expense in providing freebies in violation of the Medical Council’s code shall not be allowed as a business deduction.	+	300M Standard Rifle Men: Amit Kumar shot 560 to finish 23rd; Parul Kumar shot 553 to finish 28th; Akash Kumar Ravidas shot 529 to finish 34th; Team finished 8th.
−	The ITAT said that the MCI code of conduct, which debars freebies, is meant to be followed by the medical fraternity alone and does not apply to pharma companies	+	300M Rifle 3 Positions Women: Lajja Gauswami shot 1141 to finish 12th; Ranjana Gupta shot 1094 to finish 29th.
−	[[Category:Economy-Industry-Resources|I	+	=== Juniors: two more gold; Seniors: Gurpreet wins silver===
−	INCOME TAX INDIA: LAWS]]	+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F09%2F15&entity=Ar02412&sk=531ED4EA&mode=text  September 15, 2018: ''The Times of India'']
−	[[Category:India|I	+
−	INCOME TAX INDIA: LAWS]]	+
−	[[Category:Law,Constitution,Judiciary|I	+
−	INCOME TAX INDIA: LAWS]]	+
−	= Property (house): income from=
−	==2018: losses from house property for TDS capped at ₹2 lakh==
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F01%2F08&entity=Ar01917&sk=334D3C1E&mode=text  CBDT caps losses from house property for TDS at ₹2 lakh, January 8, 2018: ''The Times of India'']
		+	Gurpreet Singh clinched a silver in the senior men’s standard pistol but India’s junior shooters continued to hold centre-stage, snaring two gold medals to steer the country to its best-ever finish in the ISSF World Championships.
−	An employer can set off loss declared by an employee under the head ‘income from house property’ only up to Rs 2 lakh against such employee’s salary to arrive at the amount of tax to be deducted at source (TDS).	+	Vijayveer Sidhu, 16, shot a gold in the 25m standard pistol event for junior men after combining with Rajkanwar Singh Sandhu and Adarsh Singh to claim the team gold on the last day of the prestigious International Shooting Sport Federation (ISSF) competition.
−	The amendment to section 71 of the Income-Tax (IT) Act applies for the first time from 2017-18. If an employee has declared a loss higher than Rs 2 lakh, the excess is to be ignored for calculating the amount of TDS, which is deducted monthly from salary income, the Central Board of Direct Taxes (CBDT) has said.	+	India signed off third in the overall medals tally with 11 gold, nine silver and seven bronze medals for a total of 27, making this their best performance in the showpiece.
−	In a circular issued last month, the CBDT has pointed out key amendments to the I-T Act, which employers who are responsible for TDS against salary income should consider. Issue of such a circular is an annual feature.	+	Sidhu, who finished fourth in the 25m pistol Thursday, managed an individual score of 572 to finish ahead of Korean Lee Gunheyok (570) and China’s Haojie Zhu 565).
−	An employee is permitted to provide details of other income (say, bank interest) that he or she has earned during a year, together with the tax that has already been deducted (say, TDS deducted by the bank). Similarly, losses can also be declared by the employee. However, only loss from house property can be considered by the employer, as this is allowed to be set off against salary income. The employer has to take into consideration the details of income and loss from house property declared by the employee for the purpose of computing TDS.	+	In the team competition, Sidhu, Sandhu (564) and Singh (559) totalled 1695 to fetch the top honours with Korea (1693) and Czech Republic (1674) settling for the silver and the bronze medals respectively.
−	Making such a declaration is not mandatory. However, if an employee does so, he or she may not have to separately compute and pay advance taxes, as the employer will be deducting tax at source on the employee’s taxable income based on the details given (and not just salary income).	+	Singh managed a fourthplace finish in the individual competition.
−	If an employee had let out his or her house (which typically was the case when a second house was owned), the corresponding interest on home loan is fully allowed as a deduction. This, in many cases, led to a significant loss under the head ‘income from house property’ (which is mainly the difference between the rental income and the interest on the home loan)	+	In the senior competition, Gurpreet Singh ensured that the contingent signed off on a positive note with his silver.
−	==2018: owner to decide which property is self-occupied==	+	The former Commonwealth Games gold-medallist fired a score of 579 to finish second behind Ukraine’s Pavlo Korostylov, who shot a score of 581. The bronze medal went to Koreas Kim Junhong, who shot the same score as the Indian but had lesser inner-10s to his credit.
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F06%2F08&entity=Ar01511&sk=5EB565B9&mode=text  Lubna Kably, Owners of more than one house get tax leeway, June 8, 2018: ''The Times of India'']	+
		+	India ended fourth in the team event with Gurpreet, Amanpreet Singh (560) and London Olympics silvermedallist Vijay Kumar (560) combining for a score of 1699.
−	The Mumbai bench of the Income-tax Appellate Tribunal (ITAT) upheld the right of a taxpayer to change the selection of a house property that would be treated as self-occupied and having a ‘nil’ annual value. Consequently, the notional rent from such a house will not be taxable.	+	India’s junior women’s skeet team finished a creditable fourth with the trio of Simranpreet Kaur, Parinaaz Dhaliwal and Areeba Khan totalling 318. None of them managed to qualify for the individual finals.
−	In other words, if the taxpayer has in his Income-tax return declared a particular house property to be self-occupied, he can at a later stage during actual tax assessment of his case substitute this with another house property owned by him, which perhaps is in a more posh location. By doing so, it may be possible for him to reduce the notional rent that has to be offered for tax and lower his I-T outgo.	+	In the men’s skeet event, Angad Vir Singh Bajwa shot 118 to finish 49th, followed by Sheeraz Sheikh (115) at 69th. Mairaj Ahmad Khan shot 113 to finish 77th. The team finished 20th. In the men’s 300M rifle 3 positions Parul Kumar (1134) was the best-placed Indian at 24th, while Amit Kumar shot 1124 to finish 28th. Akash Ravidas was further down at at 35th with a score of shot 1077. The team finished 8th with 3335 points.
−	Under the I-T Act, where an individual owns more than one house, he can only treat any one of his properties as ‘self-occupied and having a nil annual value’. Annual value, in general terms, is the notional rent that the property would ordinarily fetch.	+	=== Mitharval wins gold; women falter===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F09%2F05&entity=Ar03110&sk=6B1F6AF5&mode=text  September 5, 2018: ''The Times of India'']
−	The other house properties, even if they are not given out on rent, are assumed to have been let out and I-T is payable on the notional rent. Certain deductions such as municipal taxes are permitted. Further, a standard deduction of 30% is allowed and I-T is payable on the balance component.
−	To mitigate I-T liability, taxpayers opt to choose that house property as ‘self-occupied and having a nil annual value,’ which would otherwise have had the highest adjusted annual value and would entail a higher I-T outgo.	+	There was mixed feeling in the Indian shooting contingent at the World Championships in Changwon. On one hand, the men’s senior 50m pistol found a new world champion in Om Prakash Mitharval, while on the other, Heena Sidhu, Manu Bhaker and Shweta Chaudhary failed to enter the final of women’s 10m air pistol event.
−	“Sometimes, in cases where a dispute arises with I-T authorities on the annual value of a property, the taxpayer, since he has the choice, may change his selection during assessment proceedings, if it is advantageous to do so,” says Gautam Nayak, tax partner at CNK & Associates.	+	Other than the medal, the women trio also missed out on sealing the 2020 Tokyo Olympics berths. Four quotas were on offer in their event. In a junior event, the mixed pair of Saurabh Chaudhary and Abhidnya Patil won bronze in 10m air pistol mixed event.
−	“It’s high time the government reconsiders this taxation. With housing finance being so readily available now, it is not only the rich people who have more than one house,” adds Nayak.	+	Mitharval, who had won bronze in men’s 10m air pistol and 50m pistol at the Gold Coast Commonwealth Games earlier this year, shot 564 in the qualification round to win the yellow metal. Since 50m pistol is not an Olympic event anymore, no finals are conducted in this category.
−	In an ITAT case , Venkatavarthan N Iyengar had three properties at Juhu, Santacruz East and Vasai. In his I-T return, he had declared his Vasai property as ‘self-occupied and having a nil annual value’. Later during course of tax assessment, he opted to substitute the Vasai with Juhu.	+	In women’s 10m air pistol qualifications, Manu fared better among the three Indians. With a score of 574, Manu was placed 13th , while Heena shot 571 and was ranked 29th . Shweta was 45th with a poor score of 568. This was the second event of the meet for Heena and Manu, as they had earlier failed to enter the final of 10m air pistol mixed event, along with Shahzar Rizvi and Abhishek Verma as their respective partners.
−	The I-T officer held that making a change during tax assessment is not permissible and the dispute reached the ITAT. Iyengar submitted that the I-T Act gives an option to the taxpayer to determine which of his properties he should treat as self-occupied.	+	In the junior event, Chaudhary and Abhidnya qualified with a score of 761 for the five-team final. The second Indian pair of Devanshi Rana and Anmol Jain scored 765 to enter the final.
−	The ITAT, in its order of May 23, observed, “The I-T Act nowhere states that the option of selecting a self-occupied property, once exercised, cannot be changed.”	+	=== Punjab twins win gold===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F09%2F14&entity=Ar02510&sk=376C5315&mode=text  Hindol Basu & Neel Kamal, September 14, 2018: ''The Times of India'']
−	= Property (immovable): owned abroad=
−	== Notional rent to be included in income tax return==
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=SRK-must-pay-tax-on-notional-rent-from-23032017011046  Lubna Kably, SRK must pay tax on notional rent from Dubai villa, rules ITAT, Order Set To Affect People Who Own Second Homes Abroad, March 23, 2017: The Times of India]
		+	Udhayveer Sidhu, all of 16, shone bright with an individual gold in the junior men’s 25m pistol event after spearheading India to the team gold in the same event at the 52nd World Shooting Championship in Changwon, South Korea, on Thursday. Compatriot and twin brother, Vijayveer Sidhu, and Patiala lad Rajkanwar Sandhu comprised the Indian team.
−	Actor Shah Rukh Khan has to include notional rent from his Dubai villa in his income tax return filed in India, the Income Tax Appellate Tribunal (ITAT) has ruled.	+	Udhayveer, who hails from Mansa, shot a score of 587 (291 in precision and 296 in rapid) in the individual competition to grab the gold ahead of American Henry Leverett (584) and South Korean Lee Jaekyoon (582). Vijayveer finished fourth with a score of 581, while Rajkanwar took the 20th spot with a score of 568.
−	Khan had submitted to the ITAT that under the IndiaUAE tax treaty , income from immovable property in Dubai would be liable to tax in the UAE and, therefore, he had not offered it to be taxed in India.	+	The trio’s combined score of 1736 gave India the team gold. China came second after totaling a score of 1730. The bronze medal went to South Korea with a score of 1721. Rajkanwar improved from his precision score of 279 to add 289 in the rapid, which gave India the gold in the team event. “Both the American and Korean shooters were close on my heels. So it was important to keep my cool. The rapid round proved to be quite favourable for me. I feel proud today to have won gold medal for the country,” Udhayveer told TOI.
−	The ITAT rejected his contention. However, the two member ITAT (Mumbai) bench of Amit Shukla and G S Pannu added: “Credit for taxes paid in the UAE, if any , would be allowed as per the law.“	+	“While I missed out on an individual medal, I am happy that the gold medal is coming to our home,” said Vijayveer. “We train together and share our knowledge. That is our biggest strength.”
−	The ITAT directed the I-T officer to rework the final liability, which would arise in the hands of the actor, under the head “income from house property“. This decision will have wide ramifications for taxpayers having a second home overseas, especially those who fall under the jurisdiction of the Mumbai bench of the ITAT.	+	Udhayveer and Vijayveer’s mother Rano Kaur, who is a teacher, and maternal uncle Sukhdarshan Natt were elated over the achievement of the two brothers. Talking about Udhayveer’s gold medal-winning feat, uncle Sukhdarshan said, “It is a moment of pride for the family that both brothers have won gold medals. This performance is due to their hard work and unflinching dedication towards the sport.”
−	“In many instances, I-T authorities have been holding that rental income from overseas residential property (or deemed rental income, if the house is not let out) would be taxable in India. This ITAT decision will strengthen their argument,“ said Shuddhasattwa Ghosh, partner, people advisory services, at EY India.	+	The Sidhu brothers belong to Mansa and shifted base to Chandigarh in 2015. They had started shooting in 2010. The twins, who study in Class XII at Government Model Senior Secondary School, Sector 16, lost their father Gurpreet Singh Sidhu in August last year. Their father was working as assistant district education officer in Mansa.
−	Under the I-T Act, if a person has two residential properties, only one can be treated as “self-occupied“ and exempt from I-T. The other is taxed under the head “income from house property“ based on the annual value (in general terms deemed rental value or notional rent). Certain deductions are allowed to arrive at the taxable income from the house property , such as a 30% standard deduction and also municipal taxes paid on such property .	+	“Their father was very concerned about their practice . Had he been alive today, he would have been the happiest person in this world,” mother Rano Kaur, who teaches at Government Senior Secondary School in Kumbra, Mohali, said. “My blessings are always with both, and I wish that they continue to make the country proud in the future.”
−	The Bollywood actor had been gifted a villa in Dubai and he obtained possession of it on June 18, 2008. For the financial year 2008-09, the I-T officer estimated the deemed rental value to be Rs 96 lakh. After allowing for a 30% standard deduction, he sought to tax Rs 67.2 lakh in the hands of Khan.	+	Rajkanwar thanked national pistol shooting coach Jaspal Rana for his improved performances. “His mantra for me is ‘focus on your strength and attain perfection in it’. I follow him blindly,” said Rajkanwar.
−	According to Ghosh, tax treaties entered into with UK, US and Canada contain similar wordings as the India-UAE tax treaty . “So they should be doubly careful and must include the rental income in the I-T return they file in India. They can claim a credit for taxes paid in such other country , as per the provisions of the relevant tax treaty,“ Ghosh added.	+	===Shreya-Divyansh win Jr mixed bronze===
−	= Property (NRI): purchase of=	+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F09%2F06&entity=Ar03307&sk=084ADE32&mode=text  September 6, 2018: ''The Times of India'']
−	==Miscalculation risks==	+
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F08%2F08&entity=Ar03014&sk=D6AFA64F&mode=text  Lubna Kably, Buying non-resident’s flat involves TDS risks, August 8, 2018: ''The Times of India'']	+
−	''Miscalculations May Land Purchaser In Jail''	+	Indian shooters added another medal to their tally when Shreya Agrawal and Divyansh Singh Panwar combined to win the junior 10m air rifle mixed bronze at the ISSF World Championships in Changwon on Wednesday.
−	As income tax sleuths intend to keep a close eye on property purchases from non-residents to ensure buyers have correctly deducted tax at source, extra vigilance is required. If there’s no tax deducted at source (TDS), or wrongly deducted, the I-T department takes action against the buyer and not the nonresident seller. In addition to interest and penalties, the I-T Act prescribes imprisonment of 3 months to 7 years.	+	After scoring 834.4 points to qualifying fifth for the five-team final, the Indian pair started the medal round with some consistent 10s. With three series of 102.8, 102.8 and 10.4, the Indian were in the second position till midway.
−	An issue that arises is whether the TDS is to be computed against the sale value or the income that is taxable in India in the non-resident’s hands. The latter is technically correct, but has its own challenges. This issue and solutions are analysed below.	+	The Indians slipped to third position after the fourth series. They shot 435 before getting eliminated and securing bronze for the country. Shreya is a trainee of Gagan Narang’s Gun for Glory academy.
−	== TDS risks: 1==	+	The other Indian pair of Elavenil Valarivan and Hriday Hazarika finished 13th in the qualification with a combined score of 829.5.
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F08%2F08&entity=Ar03014&sk=D6AFA64F&mode=text  Lubna Kably, Buying non-resident’s flat involves TDS risks, August 8, 2018: ''The Times of India'']	+
		+	In senior men’s 50m rifle prone event, Chain Singh finished 14th (623.9), while Sanjeev Rajput shot 620 to end at the 48th position. The event has been removed from the Olympic programme by the ISSF.
−	'''How to deduct TDS?'''	+	In women’s 50m rifle prone, Tejaswini Sawant was ranked 28th after shooting 617.4, while silver medallist in 10m air rifle event, Anjum Moudgil, had a score of 616.5 which put her in 33rd position. Shreya Saksena was placed at lowly 54th position with a poor score of 609.9.
−	Indore-based chartered accountant Shweta Ajmera says, “According to section 195, which relates to TDS in case of non-residents, tax is deductible on ‘any sum chargeable to tax’. Thus, in case of sale of immovable property by a nonresident, tax is to be deducted on the capital gain amount.”	+	2018
		+	== Pistol (junior national)==
		+	Manu Bhaker of Haryana won a double gold in junior sport pistol in Thiruvananthapuram.
−	Chartered accountant Pankaj Bhuta adds, “In the case of GE India Technology Centre, the Supreme Court held that the TDS obligation is limited to the appropriate proportion of income chargeable under the I-T Act, which forms part of the gross sum of money payable to the non-resident. This means that the tax deductible at source is not on the entire sale value but merely on the net income arising from the sale. However, for computing the capital gains against which TDS is to apply, the buyer will have to depend on details provided by the seller — say, the period of holding of the property — and this adds to the risk. Second, if the seller wishes to invest in specified assets, be it a residential property in India or bonds, and save tax on capital gains, it is difficult for the buyer to ascertain that the investment will be made and conditions specified met.”	+	The 16-year-old Bhaker claimed the individual gold in junior girl's sport pistol with 24, a yellow metal in junior team and a silver in senior team. Ravi Kumar and Rahi Sarnobat were crowned national champions in the men's 10m air rifle and women's 25m pistol events respectively in the ongoing National Shooting Championship. Ravi of Indian Air Force shot 250.2 in the final to quell the challenge of Army's Sandeep Singh, who shot 249.6 for silver. Keval Prajapati of Gujarat won bronze. Maharashtra's Rahi shot 36 in the final to leave behind Pushpanjali Rana of the CRPF, who shot 30. In the 25m junior girl's pistol event, Bhaker, Tanu Rawal and Tejaswani bagged gold with a total of 1700. Maharashtra finished second.
−	Gains arising from sale of property held for more than two years (the period of holding was three years prior to the Finance Act 2017) are longterm capital gains subject to tax at the rate of 20% plus applicable surcharge and cess. Typically, non-residents sell their property after this holding period is completed.
−	But a reader got a notice for short deduction even as he had deducted TDS at 20% plus applicable surcharge and cess. The penalties cost him nearly Rs 2 lakh. The reason: The buyer has to deduct TDS at the slab rate where the property is sold by the non-resident within two years of its purchase. The slab rate of 30% applies for taxable income above Rs 10 lakh.	+	==Women==
		+	=== International Competitions of Hannover===
		+	[https://timesofindia.indiatimes.com/sports/more-sports/shooting/heena-bags-gold-nivetha-gets-bronze-in-hannover/articleshow/64158116.cms  May 14, 2018: ''The Times of India'']
−	To do: The buyer or seller can approach the I-T department to obtain a withholding tax order (referred to as a certificate), which gives a finality on the TDS amount. KPMG India tax partner Parizad Sirwalla says, “But this is time-consuming and requires prior planning.” Bhuta adds, “If the application for a withholding order is submitted after payment of advance deposit, such application is rejected (according to CBDT’s circular 774 dated March 17, 1999). Thus, parties should be careful.”
−	In the absence of such a certificate, it is safer for the buyer to deduct TDS at 20% on the sale value and not the capital gains of the non-resident seller. Generally, this results in the non-resident seller having to seek a refund from the I-T department.	+	'''HIGHLIGHTS'''
−	This is the concluding part of our series on purchasing property from non-residents	+	Heena was tied with France's Mathilde Lamolle on 239.8 points.
−	== TDS risks: 2==	+	Heena won the tie to win the gold ahead of Mathilde.
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F08%2F07&entity=Ar02904&sk=58B3493A&mode=text  Lubna Kably, August 8, 2018: ''The Times of India'']	+
−	[[File: Who is a non-resident Indian?.jpg|Who is a non-resident Indian? <br/> From: [https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F08%2F07&entity=Ar02904&sk=58B3493A&mode=text  Lubna Kably, August 8, 2018: ''The Times of India'']|frame|500px]]	+	Shri Nivetha finished on 219.2 points to get the bronze.
−	Individuals who have purchased property from non-residents find themselves grappling with several income tax-related challenges. To begin with, it’s difficult to determine the seller’s tax status (whether he is a resident or non-resident in India according to the I-T Act). This is crucial, as tax is required to be deducted at 20% (in come cases even higher) for property purchased from a non-resident, as opposed to 1% where the seller is a tax resident. In case of wrong deduction, penalties apply, and the buyer can face prosecution.	+	'''Heena warms up for Munich WC with gold'''
−	When property is purchased from a resident, according to section 194-IA, TDS obligations kick in only if the sale consideration is above Rs 50 lakh. In case the purchase is from a non-resident, according to section 195, TDS obligations apply in all cases irrespective of the quantum.	+	Indian shooter Heena Sidhu clinched the gold medal while compatriot P Shri Nivetha settled for bronze in the women’s 10m air pistol at the International Shooting Competitions of Hannover ahead of next week’s ISSF Munich World Cup.
		+	Heena was tied with France’s Mathilde Lamolle on 239.8 points, but edged past her opponent in the final moments.
−	In its July 24 edition, TOI reported that the Central Board of Direct Taxes (CBDT) — in its action plan — asked I-T cadre to closely = : watch : property : purchases from non-residents.	+	==Youth Olympic Games==
		+	===Mehuli Ghosh, Shahu Mane win silver===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F10%2F09&entity=Ar02614&sk=D0EB9324&mode=text  Mehuli settles for silver in Youth Oly, October 9, 2018: ''The Times of India'']
−	'''Lay buyers get confused between residency as per tax laws, nationality'''	+	The highly-talented Mehuli Ghosh came within striking distance of winning a historic gold before settling for a silver medal in the women's 10m air-rifle shooting event of the Youth Olympic Games here Monday. A 9.1 in the 24th and final shot, after a sequence of high and mid 10s, cost her the gold medal as she eventually settled for the second position with a total of 248.0.
−	Following this, TOI received many emails from readers. The issues faced by them and action points are analysed in a twopart series.	+	The 18-year-old Indian finished behind Denmark's Stephanie Grundsoee, who ended with a score of 248.7. This was India's second silver from the shooting ranges in two days with Shahu Mane coming second in the men's air rifle event.
−	How to identify if the seller is a non-resident?	+	=2019=
		+	==Apurvi world no. 1, Anjum no.2==
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F05%2F02&entity=Ar02316&sk=5514B85A&mode=text  Saibal Bose, May 2, 2019: ''The Times of India'']
−	Lay buyers often get confused between residency according to tax laws, and nationality. Pune-based advocate Harshal Jadhav says, “Typically, the non-resident seller does not reside in Pune, where the property is situated. Communication with the prospective buyers are largely via email or telephone. In some cases, the seller sends the property documents along with a PAN card or Aadhaar card and agrees to meet on a pre-fixed date to complete the sale. These cards mislead the buyer who is a layman. Even otherwise, unless clearly disclosed by the property seller, it becomes difficult to determine his residential status.”	+	Shooter Apurvi is now world No. 1
−	To do: Anil Harish, an advocate specialising in real estate, says, “The first step is to directly ask the seller if he is a non-resident. One can also probe further and ask for his I-T returns or passport details to determine the number of days stayed in India during the relevant period. As sellers may be reluctant to share these documents, the prospective buyer could ask the seller to get a certificate from his chartered accountant of his being a tax resident in India. An undertaking in writing must also be obtained from the seller of his being a resident (this can be part of the sale deed or a separate document). But such declarations will not offer absolute protection.”	+	Jaipur:
−	Typically, if the seller has given a power of attorney to someone else, it’s likely he is a non-resident, caution experts. KPMG India tax partner Parizad Sirwalla says, “Tax residency in India is determined based on the number of days the individual has spent in India in the relevant financial year as well as a look-back period of four financial years (see box). Stay details in India of the seller, such as copies of passport covering this period, should be obtained.	+	City girl Apurvi Chandela hit a historic bullseye on Wednesday when she became the world number one 10m air rifle woman shooter.
		+	In the world rankings released on the day, Chandela tops the list with 1926 points. Incidentally, another Indian Anjum Moudgal is placed second. Anjali Bhagwat is the only Indian woman to have topped this list in the past. Chandela is also the 10th Indian to become world number one in any shooting events. She joins the likes of Rajyavardhan Singh Rathore, Gagan Narang, Jitu Ra, Heena Sidhu among others.
−	However, if the transaction is carried out in the earlier part of the financial year, it is slightly difficult to determine residential status conclusively — here, a more conservative approach may be adopted by the buyer.”	+	Chandela expressed her happiness and said the ultimate test would be the 2020 Tokyo Olympic Games.
−	Jadhav adds, “Buyers should get the agreement or sale deed verified by an advocate to safeguard their interests from disputes arising out of arrears of income tax liabilities, if any.”	+	Chandela, who has already earned a quota place for the Olympics, has been very consistent in the recent past. She won the ISSF World Cup gold in New Delhi earlier this year.
−	= Property, purchase of =	+
−	==Buyers won't lose I-T exemptions by adding kin name==	+
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Flat-buyers-wont-lose-I-T-sop-by-01052017013019  Lubna Kably, Flat buyers won't lose I-T sop by adding kin name, May 1, 2017: The Times of India]	+
		+	She returned to the city from China after an event in China and is currently preparing for the Munich World Cup later this month.
−	'''Purchaser Should Get Full Tax Benefits: Tribunal'''
−	The Income Tax Appellate Tribunal (Mumbai bench) has, in a recent order, held that if the entire investment for purchase of a new residential house, along with stamp duty and registration charges, has been made by an individual, he should get the full benefit of the relevant income tax (I-T) exemptions.	+	==Asian Airgun Championships==
		+	===Gold and record for Saurabh-Manu pair===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F03%2F28&entity=Ar02327&sk=C0993E1B&mode=text  March 28, 2019: ''The Times of India'']
−	Merely because the name of a close relative has been added to the newly purchased property (or in other words the new property is jointly held), it should not result in dilution of the I-T exemption in the hands of the individual who has paid for it.
−	The I-T Act, under various sections, offers tax benefits where sale proceeds (such as sale of residential house) are reinvested in certain assets (such as another residential house or eligible investments).	+	With the junior qualification and final records already registered in their name, the pair of Saurabh Chaudhary and Manu Bhaker claimed the senior qualification record and gold in the 10m air pistol mixed team event at the 12th Asian Airgun Championships in Taoyuan, Taipei. The pair — it had won gold at the ISSF World Cup in Delhi last month — shot a combined score of 784 in the qualification round and later shot 484.8 in the final to win gold. Their score was 3.7 point more than the silver-winning pair of Seongeun Hwang and Kim Mose (481.1).
−	For instance, under section 54, if on sale of a residential house, the sale proceeds are reinvested in another house in India, within the stipulated period of time, to the extent of such reinvestment an exemption is available in computing capital gains. The taxable component of capital gains is reduced to the extent of the reinvestment, which results in a lower capital gains tax outgo.	+	===Indian shooters sweep shotgun golds===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F04%2F01&entity=Ar02013&sk=62D08486&mode=text  April 1, 2019: ''The Times of India'']
−	If you look up the name plates in your housing society, you may find that several flats are jointly held.
−	The flat may be in the joint name of a couple, or owned with a parent or a sibling. The co-owner may or may not have contributed towards this purchase and the name of such a relative may have been added for the sake of convenience, such as to prevent family disputes arising in the future.	+	Indian shooters made a clean sweep of gold medals in 10m Air Rifle event to continue their dominance at the 12th Asian Airgun Championships in Taoyuan, Taipei. India have won 12 out of 14 gold medals so far and their overall tally stand at 12 gold, four silver and two bronze medals.
−	“The ITAT has upheld the well-established criteria that ownership for I-T purposes is determinant upon who has made the payment and to what extent. Very often, the name of a non-earning spouse, or parent or even sibling is added when a new property is purchased to offer a security net to them.	+	On the fifth day of the competition, Divyansh Singh Panwar and Elavenil Valarivan bagged the 10m Air Rifle men and women’s individual golds. They combined with respective teammates to win two Team gold medals as well and ensured a clean sweep. PTI
−	In those cases, where they have not contributed towards the purchase, the I-T benefit, such as on re-invest ment should flow entirely to the buyer who had made the purchase. This aspect has been reiterated by the ITAT,“ explains Gautam Nayak, tax partner, CNK & Associates.	+	===Shreya wins gold, sets world record===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F04%2F02&entity=Ar02105&sk=B79BFBB8&mode=text  Tushar Dutt, April 2, 2019: ''The Times of India'']
−	In this case, decided by the ITAT on April 27, the taxpayer, Jitendra V Faria, had on sale of a residential house incurred capital gains of Rs.43.01 lakh. He reinvested Rs 42.66 lakh in a new residential house and claimed this amount as exempt under section 54 of the I-T Act. On the deficit balance, of Rs 35,000 odd, he paid capital gains tax amounting to Rs 7,376.
−	However, in the course of assessment, the I-T official noted that the new house that had been purchased was held in the name of two persons -Jitendra Faria with his brother Kunal Faria.Thus, the I-T official held that the exemption claimed by Jitendra Faria should be restricted to Rs 21.33 lakh (which is 50% of the amount claimed as exempt by him under section 54).	+	When rifle shooter Shreya Agarwal saw her name in the Indian squad for the Asian Airgun shooting championships in January, she had to contain her joy and make a tough call.
−	When the matter reached the ITAT, the tribunal noted that the name of brother was included only for the sake of convenience. It observed that even the I-T official had confirmed that the entire cost of the new house was borne only by Jitendra Faria. Thus, the ITAT set aside the decision of the I-T authorities and decided in favour of the taxpayer.	+	Since the event was scheduled in March and the Jabalpur shooter was preparing for class XII state board exams, whose dates were clashing with the tournament, the shooter had to choose between the two.
−	=Property, immoveable, sale of=	+	Shreya, 17, decided to skip the exams. On Monday, she proved it was a smart decision by clinching gold in junior women’s 10m air rifle event at the Asian Airgun meet in Taoyuan, Taipei.
−	== Tax benefits for investment in new house==	+
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2020%2F11%2F24&entity=Ar01020&sk=42DA49D5&mode=text  November 24, 2020: ''The Times of India'']	+
−	Sold 2 houses to invest in new one? You can get tax benefits	+	Shreya’s gold came with a world record (junior) in the final. Her score of 252.5 was good enough for a podium finish and also broke Chinese shooter Ruozhu Zhao’s previous record by 0.1 point.
−	Mumbai:	+	South Korea’s Hyejin Park won silver with 250.6, while Shreya's teammate Mehuli Ghosh scored 228.3 for bronze.
−	The Mumbai bench of the Income Tax Appellate Tribunal (ITAT), in its recent order, has clarified that when a taxpayer sells two residential properties and re-invests in one residential house, he or she is entitled to tax benefit under section 54.	+	“She shot well in the final, but we need to work on the qualifications. She shot 629, but that is not enough,” said Shreya’s coach Nishant Naithwani. Shreya trains at Gagan Narang’s Gun For Glory academy in Jabalpur. Shreya has requested the state government to allow her to appear for re-tests. She is waiting for the state education department’s response.
−	This ruling will be very helpful to several individuals. With work from home here to stay for longer than initially anticipated, several families are in search of larger flats. Investment professionals explain that several salaried employees had invested in a second house. Many are now selling the flat in which they currently reside and their second house, to finance a larger apartment.	+
−	In this case heard by ITAT, Sabir Mazhar Ali had sold two flats in Mumbai’s Bandra area (one of which was jointly owned with his wife) and purchased another residential flat in Bandra. During the financial year 2010-11, he had claimed deduction under section 54 of the Income Tax (I-T) Act, as he had purchased a new house, within the time period specified.
−	Under this section, if the longterm capital gains arising on sale of a house are reinvested in another house in India, within the stipulated period of time, then to the extent of such investment, the taxable component of capital gains is reduced. This results in a lower tax outgo. Thus, if the entire amount of long-term capital gains is reinvested, there is no tax payable. This section requires that within a period of one year before or two years after the date of transfer of the old house, the taxpayer should acquire another residential house. Or the taxpayer should construct a residential house within a period of three years from the date of transfer of the old house.	+	===India dominates Asian Airgun Championship===
−	However, as Ali had sold two residential properties and reinvested in one residential house, the Income Tax officer had concluded that he was not eligible for claiming the benefit under section	+	[http://www.newsonair.com/News?title=India-win-12-out-of-14-gold-medals-in-Asian-Airgun-C’ships&id=361658  April 1, 2019: ''Newsonair'']
−	54. In the course of litigation, as the Commissioner (Appeals) ruled in favour of the taxpayer, the I-T department filed an appeal with the ITAT.	+
−	In its order, the ITAT states that the provisions of section 54 do not prohibit the taxpayer from selling more than one residential house and reinvesting in a residential property. Thus, it set aside the grounds of appeal raised by the tax department and ruled in favour of the taxpayer.
−	[[Category:Economy-Industry-Resources|IINCOME TAX INDIA: LAWS	+	Indian shooters have made a clean sweep in 10m Air Rifle event at the 12th Asian Airgun Championships in Taoyuan, Taipei. Continuing their dominance in the tournament, India have won 12 out of 14 gold medals so far. India currently have 12 gold, four silver and two bronze medals in its kitty.
−	INCOME TAX INDIA: LAWS]]	+
−	[[Category:India|IINCOME TAX INDIA: LAWS	+
−	INCOME TAX INDIA: LAWS]]	+
−	[[Category:Law,Constitution,Judiciary|IINCOME TAX INDIA: LAWS	+
−	INCOME TAX INDIA: LAWS]]	+
−	=Raids=	+	On the fifth day of the competition today , Divyansh Singh Panwar and Elavenil Valarivan bagged the 10m Air Rifle men and women's individual golds. Divyansh shot for silver while Shin's aimed at bronze.
−	==In Tamil Nadu==	+
−	[https://timesofindia.indiatimes.com/city/chennai/why-i-t-raids-are-dubbed-as-tools-of-political-vendetta/articleshow/61620536.cms  A Subramani, Why I-T raids are dubbed as tools of political vendetta, Nov 13, 2017: ''The Times of India'']	+
−	[[File: Income Tax, search- facts and definitions.jpg|Income Tax, search- facts and definitions <br/> From: [https://timesofindia.indiatimes.com/city/chennai/why-i-t-raids-are-dubbed-as-tools-of-political-vendetta/articleshow/61620536.cms  A Subramani, Why I-T raids are dubbed as tools of political vendetta, Nov 13, 2017: ''The Times of India'']|frame|500px]]	+	In group event, India clinched the gold. In the women's final, Elavenil also led from the front to shoot a score of 250.5 and emerge triumphant.  Hosts Taipei's Lin Ying-Shin won silver with 250.2 while Park Sunmin of Korea bagged bronze with a score of 229.1.
−	'''HIGHLIGHTS'''	+	The Indian women's team of Elavenil, Apurvi and Meghana claimed the top spot with a combined total of 1878.6. Taipei were second with 1872.  The competition concludes on Monday with the junior events in the 10m Air Rifle.
		+
		+	==Coach Mansher  accused of partiality, conflict of interest==
		+	[https://epaper.timesgroup.com/olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F06%2F08&entity=Ar02402&sk=40849BF1&mode=text  Tushar Dutt, June 8, 2019: ''The Times of India'']
		+
		+	All is not well in the shotgun camp of the National Rifle Association of India (NRAI).
		+
		+	Some key names, including trap shooter Shagun Chowdhary and skeet shooter Angad Bajwa, have accused the national shotgun coach Mansher Singh of disallowing them to train with their respective personal coaches outside the national camps, despite attending the national camps.
		+
		+	They have also alleged that Mansher personally trains three shooters of the national team in personal capacity and favours them openly, while pressurizing the shooters who are objecting to his behaviour. According to the shooters, Mansher’s conflict of interest has created a divide in the team and the coach singles out the shooters who don’t train under him in his personal capacity.
		+
		+	Shagun, 35, is India’s only woman shotgun shooter who has participated in the Olympics (2012) and Angad is the only Indian skeet shooter to hold a world record in the discipline. She trains under former Italian world champion Daniele di Spigno and Angad is getting guidance from Beijing silver medallist Norwegian shooter-turned-coach Tore Brovold. “Mansher is the national coach, and we respect him. I have attended the national camps and have more than the required 85% attendance. I have been training with my personal coach Daniele for over a year and he knows me better than anyone else. I have never shown disrespect towards the national camps, neither have I brought my personal coach to the camps. But the national coach has a problem even if I train with Daniele outside the national camps,” Shagun told TOI.
		+
		+	Angad’s father Gurpal was even more concerned. He said shooting is a mental game and there has been so much negativity in the national team that it is affecting the shooters’ performances.
		+
		+	On the objections and allegations of shooters, Mansher told TOI: “When I became national coach, I had submitted a list of shooters who were training under me to the NRAI and Sports Authority of India. I don’t agree with the charges that I favour shooters who train under me in personal capacity. I recuse myself from the selection duty if it concerns any shooter who trains under me. When I am with the team for national duty, I am only a national coach and not a personal coach.”
		+
		+	[[Category:India|S SHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIA
		+	SHOOTING: INDIA]]
		+	[[Category:Sports|S SHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIA
		+	SHOOTING: INDIA]]
		+
		+	== India wins 1 gold, 2 silver==
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F03%2F29&entity=Ar02514&sk=050A6FEC&mode=text  March 29, 2019: ''The Times of India'']
		+
		+
		+	Indian shooters clinched one gold and two silver on the second day of competitions to remain on top of the standings in the 12th Asian Airgun Championships in Taoyuan, Taipei. Ravi Kumar and Elavenil Valarivan won a silver in the senior 10m air rifle mixed team event while India made it a 1-2 in the corresponding junior event on yet another profitable day.
		+
		+	Ravi and Elavenil topped the qualification rounds with a score of 837.1 but were beaten in the five-team final by the Korean pair of Park Sunmin and Shin Minki.
		+
		+	The Koreans won the gold with a score of 499.6 to the Indians’ 498.4. Chinese Taipei won the bronze.  PTI
		+
		+	==ISSF World Cup ==
		+	===A lacklustre performance===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F02%2F27&entity=Ar03421&sk=0AA8D313&mode=text  Tushar Dutt, Home ‘disadvantage’ for India, February 27, 2019: ''The Times of India'']
		+
		+
		+	''Indian Shooters Manage To Get Only 1 Quota Place Out Of 12 On Offer''
		+
		+	Indian shooters have learnt a bitter lesson. There is no ‘home advantage’ in shooting. In fact, the home support looked like a disadvantage here as most shooters got distracted by the support.
		+
		+	With the ISSF World Cup coming to a close, all Indian shooters have managed is one quota out of 12 they were contesting for. Barring Saurabh Chaudhary, who won gold in men’s 10m air pistol event along with a quota place, all other Indians in line for quotas shot mediocre scores.
		+
		+	On Tuesday, the biggest disappointment came from the women’s 10m air pistol event, where Heena Sidhu, Manu Bhaker and Anuradha failed to even enter the final. Manu finished 14th with a score of
		+
		+	573. Playing in her first international match, Anuradha stood 22nd with a score of 571. Heena too shot 571, but lesser inner 10s put her in the 25th spot. Heena admitted that she couldn’t do well on Tuesday despite a weak field. “Most of the top shooters were not here,” she said after her match.
		+
		+	She also said that since the match was in Delhi, she had over-trained for it.
		+
		+	“I was emotionally very attached to this match, because it's in Delhi. This is the range we always train at, this was the golden opportunity for us (to do well). I think we put a lot of emphasis on this match.”
		+
		+	National pistol coach Samaresh Jung said the cheering crowd at the Dr Karni Singh ranges wasn’t helpful. “When you know you have so many people cheering and shouting for you, you tend to get excited. Any sort of excitement is not good for shooters. It raises your heartbeat and that affects your shooting,” Jung said. “It is our good fortune that Saurabh is mentally strong and doesn’t pay attention to the crowd.”
		+
		+	In men’s 25m rapid fire event, young Anish Bhanwala shot a new national record in the qualification round with a score of 588. However, the 16-year-old shooter couldn’t win a medal in the final and finished fifth.
		+
		+	Anish, who was cheered by hundreds of Indian fans, wanted to go with the crowd and hit all five targets in the third series. He pumped his fist in the air to acknowledge the cheering crowd — very unusual for a shooter in between a match. In his next series of five shots, he could hit only one target right, missing four. He got eliminated in the next series with only two hits. “Yes, I actually got excited by the crowd,” Anish admitted.
		+
		+	Divyansh Singh Panwar, who was shooting in front of the home crowd for the first time, got off to a good start in his men’s 10m air rifle qualification on Monday. He scored a fantastic 106.9 in his second series. Then the cheering happened and the shooter lost track and shot series of 103s to finish 12th in qualification round.
		+
		+	“After the 106.9, people clapped and shouted my name. I am not used to it, so I was happy with the crowd cheering for me, but that put me under pressure. I started hitting 9s and tried to come back in the match, but I couldn’t,” Panwar said.
		+
		+	Meanwhile, in the women’s rifle 3position event, the best India could manage was 36th position through Gaayathri Nithyanandan’s 1,163. Sunidhi Chauhan was 49th with a score of 1,156, while veteran shooter Tejaswini Sawant failed to even enter the qualification round.
		+
		+	===Saurabh-Manu win 10m air pistol mixed gold===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F02%2F28&entity=Ar03407&sk=626FC689&mode=text  Tushar Dutt, February 28, 2019: ''The Times of India'']
		+
		+
		+	''Duo Shoots 483.4 To Beat China By 5.7-Point Margin''
		+
		+	The Meerut shooter, who has already won a gold and an Olympic quota in the men’s 10m air pistol event, shot another gold with Sheoran in attendance at the Dr Karni Singh shooting range on the last day of the World Cup.
		+
		+	Saurabh combined with Manu Bhaker to clinch the 10m air pistol mixed event. The Indian duo shot 483.4 to top the final with a huge margin of 5.7 points over the second placed pair from China.
		+
		+	The Chinese duo of Ranxin Jiang and Bowen Zhang shot 477.7 for silver. The bronze went to South Korean pair of Bomi Kim and Seungowoo Han with a total of 418.8 in the five-pair final.
		+
		+	“I never go for his matches as it may put him under pressure. But since he had already won a quota place and gold in the individual event, he himself called me for this match,” Sheoran, who had occupied the front row, said.
		+
		+	The Indian pair had qualified for the final after shooting a senior World Record equalling score of 778, and a new junior record. The other Indian pair of Heena Sidhu and Abhishek Verma finished ninth and failed to qualify for the final after shooting a total of 770.
		+
		+	In the 10m air rifle mixed event, both Indian pairs failed to enter the final. The duo of Anjum Moudgil and Ravi Kumar missed the final by 0.2 point as they totalled 836.3, while the fifth pair to qualify had scored 836.5. Another India pair of Apurvi Chandela and Deepak Kumar could manage 25th position with a low score of 831.
		+
		+	After failing to win in her two individual events, the medal was a relief for Manu. “I couldn’t do well in the earlier events despite my efforts. Now I have won a medal, it builds hope that I can do better next time. So that's why there is a sense of satisfaction with this medal,” Manu said after the match.
		+
		+	===ISSF World Cup: 2 golds===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F04%2F26&entity=Ar02215&sk=88DEDC90&mode=text  Tushar Dutt, Shooters start mixed format with 2 gold, April 26, 2019: ''The Times of India'']
		+
		+	Pune:
		+
		+	Shooting is no more an individual activity. Head-tohead duels, which were missing from the sport, have finally arrived, and the Indian shooters reacted to the introduction of new rules by winning gold medals in the 10m air rifle and 10m air pistol mixed events at the ISSF World Cup in Beijing.
		+
		+	To make the mixed events more TV friendly, the International Shooting Sports Federation (ISSF) on Thursday implemented new rules to the team events. The new format has a qualification round, quarterfinals, semifinals and final where the teams are paired against each other according to their rankings. The top team then faces off with the bottom-ranked team, as it happens in archery.
		+	On Thursday, the pair of Anjum Moudgil and Divyansh Singh Panwar won gold in the air rifle event, beating China’s Yang Haoran and Liu Ruxuan, while in the pistol mixed event, the duo of Saurabh Chaudhary and Manu Bhaker defeated Chinese Pang Wei and Jiang Ranxin to win the final.
		+
		+	“It was a new format and I was a little nervous, to be honest, but we did well to beat the Chinese in the end. There was a lot of movement in my body, but I think Anjum did well to compensate on my shortcomings,” Divyansh told TOI after his match. This was Divyansh’s first World Cup medal after he made his debut in the New Delhi edition in February.
		+
		+
		+	=== ISSF World Cup: India no.1 team===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F04%2F29&entity=Ar02010&sk=A34FDA9E&mode=text  April 29, 2019: ''The Times of India'']
		+
		+	India top medal tally at Beijing shooting WC
		+
		+	Beijing:
		+
		+	India drew blank on the final day but still topped the chart for the second consecutive ISSF World Cup, third time in two years, by bagging three gold and a silver at the Beijing edition of the Rifle/Pistol event here. India topped the medals tally ahead of hosts China (2 gold, 2 silver, 1bronze), who won five medals in total.
		+	In the last edition in New Delhi, India had jointly topped the standings with Hungary.
		+
		+	For India, while Anjum Moudgil and young Divyansh Singh Panwar started the medal hunt with a gold in the 10m air rifle mixed team competition, the teenaged pair of Manu Bhaker and Saurabh Chaudhary backed them up with another yellow metal in the 10m air pistol mixed team pistol event. Divyansh then won India’s first individual medal by clinching a silver in the men’s 10m air rifle. PTI
		+
		+	===Apurvi wins women's 10m Air Rifle gold===
		+	[https://timesofindia.indiatimes.com/sports/more-sports/shooting/apurvi-chandela-wins-years-second-womens-10m-air-rifle-world-cup-gold/articleshow/69506872.cms  Tushar Dutt, May 27, 2019: ''The Times of India'']
		+
		+
		+	Apurvi Chandela wins year's second women's 10m Air Rifle World Cup gold
		+
		+	PUNE: Apurvi Chandela didn’t have a World Cup gold till Januar 2019. Now she has two.
		+
		+	The ace shooter, who had won her first World Cup gold in the New Delhi edition in February, clinched another on Sunday and topped the podium in the women’s 10m air rifle event at the ISSF World Cup in Munich. In the second World Cup at Beijing, last month, Apurvi had finished fourth.
		+	On Sunday, Apurvi’s score 251 was only 0.2 point more than of China’s Luyao Wang (250.8), while another Chinese Hong Xu finished third with a score of 229.4.
		+
		+	The win was special for Apurvi. It was the same venue last year where she had finished fourth after being in gold contention till she shot a freak 5.9.
		+
		+	Memories of last year’s crash still played on Apurvi’s mind on Sunday. “Of course I was thinking about it (5.9), but since I have been worked hard on my finals, I just stuck to my plan and didn’t let it affect my performance,” she told TOI.
		+
		+	Since the last year’s Munich World Cup, Apurvi has participated in six major events and has entered finals all the time. Out of the six finals, she has won gold twice, while three times she has finished fourth and on one occasion she was placed fifth.
		+
		+	In the last three World Cups, Apurvi has shot 629.3, 630.9 and 633, while in the finals she has shot with an average score of 10.4, which means each shot Apurvi has fired in the last three finals has been a 10.4. In shooting, 10.9 is the highest.
		+
		+	Apurvi feels the competition she faces in the domestic circuit keeps her on her toes and has helped her do well all this while. “We have a tough competition in India. Elavenil (Valarivan), who also shot well today, and other shooters have been consistently shooting so well that I don't have time to be complacent. It has pushed me to do well consistently,” she added.
		+
		+	Apurvi has already won a quota place for the Tokyo 2020 Games. She admitted that there is a pressure of maintaining her form in the domestic ranking, but she is not here to complain. The quota belongs to the country and according to the National Rifle Association of India (NRAI) policy, the quota goes to the top-ranked shooter and not necessarily to the one who wins it.
		+
		+	“There is pressure. I know I will have to maintain my ranking, but I am shooting well and I am enjoying the pressure,” the Jaipur girl said.
		+
		+	Elavenil finished fourth with a score of 208.3, after scoring 632.7 in the qualifications. Third Indian in fray, Anjum Moudgil finished 11th after shooting 628.9 in the qualifiers.
		+
		+	=== Rahi, Saurabh win gold===
		+	[https://epaper.timesgroup.com/olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F05%2F28&entity=Ar00106&sk=350ECA0A&mode=text  Tushar Dutt, May 28, 2019: ''The Times of India'']
		+
		+
		+	Two faces of Indian shooting — one a seasoned veteran and the other a 17-year-old legend in the making — shone bright at the World Cup in Munich.
		+
		+	Rahi Sarnobat and Saurabh Chaudhary won gold medals to showcase a heady mix of experience and exuberance in Indian shooting.
		+
		+	Rahi, 28, who had become the first Indian pistol shooter to win a World Cup gold in 2013, clinched her second gold by topping the women’s 25m pistol final. The Kolhapur girl also has a World Cup bronze to her credit, and became the first Indian woman pistol shooter to win gold at the Asian Games.
		+
		+	Saurabh, the teenager from Meerut, also won his second World Cup gold, in only his second appearance in the elite championship, when he topped the men’s 10m air pistol final.
		+
		+	Both the medals came with a bonus. Rahi bagged a quota place for the Tokyo 2020 Games, while Saurabh shot a new world record. This is the second time Saurabh has set a world record in the senior category. In his maiden World Cup in New Delhi in February, Saurabh had won gold and broke the seniors’ record by shooting 245 in the final. He had clinched a Tokyo quota place in the process.
		+
		+	On Monday, the boy from Kalina village scored 246.3 in the final. At the moment, Saurabh holds the senior and junior world records in 10m air pistol events. He also holds the junior and senior 10m air pistol mixed event world records with Manu Bhaker. Thus, Saurabh owns world records (finals) in all the events he participates in.
		+
		+	''' Pistol malfunction leaves Manu in tears '''
		+	Manu Bhaker, who was leading the final with a score of 21 till the sixth series, and had a good chance of winning a medal and a quota place, made a teary exit after her pistol malfunctioned in the final.
		+
		+	Her pistol jammed in the seventh series and the shooter raised her hand to notify the jury about the malfunction. After the jury checked the gun and Manu apparently fixed it, she was allowed to complete the five shots of the seventh series. However, the teenager’s pistol didn’t fire and she was eliminated in the 5th position since she got zero in the series.
		+
		+	Only one malfunction request is allowed per shooter. A shooter, however, can keep two guns to tackle such situations, but Manu didn’t have her second pistol. Rahi had qualified for the 8-woman final by scoring 586 (294 precision + 292 rapid) in the qualification round. Manu too shot well and scored 585 (289 + 296) to enter the final.
		+	Saurabh qualified for the final after shooting 586, while Shahzar Rizvi shot 583 to make the final. In the final, Saurabh got the lead after the first series of five shots, and maintained it till the last shot.
		+
		+	Shahzar scored 177.6 to finish fifth. Russia’s World Championships runner-up Artem Chernousov settled for silver with 243.8, while Beijing gold and Rio bronze medallist of China, Wei Pang, won bronze with a score of 220.7.
		+
		+	===Indian men disappoint in 10m air rifle===
		+	[https://epaper.timesgroup.com/olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F05%2F29&entity=Ar02803&sk=513B54EB&mode=text  May 29, 2019: ''The Times of India'']
		+
		+
		+	Indian men disappoint in 10m air rifle in WC
		+
		+	Pune:
		+
		+	After Indian shooters won three gold medal and a quota on the first two days, Indian riflemen struggled to continue the momentum as they failed to enter the final of the 10m air rifle event at Munich World Cup.
		+
		+	The trio of Deepak Kumar, Ravi Kumar and Divyansh Singh Panwar registered a dismal performance in the qualification round. Out of the three, Deepak was the best-placed Indian at 19th position, with a score of 628.3. Divyansh was 31st with 627.6, while Ravi was poorly placed at 86th position with 621.4, a score that was not enough for final cut-off even five years ago. The cut-off for the 8-man final was 629.5. The top shooter in the qualifications, China’s Haoran Yang shot 632.5.
		+
		+	In the final, Yang finished third with a score of 229, while the gold went to Czech Republic’s Filip Nepejchal (250.8), while Croatia’s Petar Gorsa won silver after finishing with a score of 249.5. India have bagged one of the maximum two quotas in this event through Divyansh. TNN
		+
		+	===Elavenil wins 10m Air Rifle gold ===
		+	[https://timesofindia.indiatimes.com/sports/more-sports/shooting/issf-world-cup-indias-elavenil-valarivan-wins-10m-air-rifle-gold-in-rio-de-janeiro/articleshow/70885464.cms  Tushar Dutt, August 29, 2019: ''The Times of India'']
−	Income tax is a central agency reporting to the present government.
−	After search and seizure, comes inquiry when I-T dept's investigation wing sends an appraisal report to an assessing officer who sends a notice to the assesse asking him to file returns for the past six years.	+	ISSF World Cup: India's Elavenil Valarivan wins 10m Air Rifle gold in Rio de Janeiro
−	Uniformity in post-search formalities, apolitical body to give directions, say experts.	+	PUNE: Elavenil Valarivan couldn't have asked for a better colour to open her senior account as the recently-turned-senior won 10m air rifle gold at the ISSF World Cup in Rio de Janeiro on Wednesday.
−	It needed some grit for beleaguered AIADMK leader TTV Dhinakaran to cry 'tax politics'+ while he was still in the eye of an income tax storm. He did it nevertheless, repeating terms such as 'vendetta' and 'witch-hunting' by the Centre.	+	Elavenil, who turned 20 last month, shot a brilliant final to pip her teammate Anjum Moudgil and World Cup gold medallist Ying-Shin Ling of Chinese Taipei for the first position. With this medal, Elavenil has become only the third Indian to have won gold in women's 10m air rifle event at the World Cup series. Anjali Bhagwat and Apurvi Chandela have earlier achieved the feat.
		+	Elavenil has one more year in the junior circuit (U-21), but there are no junior events scheduled this year.
−	But, when DMK's working boss M K Stalin sought to know the fate of earlier high-voltage income tax searches in Tamil Nadu, one sat up and took note, because each such case had travelled a distinctly different path, showing inconsistency in approach.	+	Elavenil shot 251.7 in the 8-woman final. Elavenil's consistency was clearly seen through the scores she hit in the 24-shot final. In the 24 shots, Elavenil's lowest score was a lone 9.6, while all her other shots ranged between 10.2 and 10.8.
−	On April 22, 2016, Karur-based contractor C P Anbunathan's houses and godowns were searched by income tax officials, and among the seized materials were about Rs5 crore in cash and currency-counting machines.	+	She defeated Great Britain's Seonaid McIntosh, who scored 250.6 and finished with silver. Bronze went to Ling with a total of 229.9.
−	Three trucks found carrying Rs570 crore were intercepted by election commission officials near Tirupur in poll-bound Tamil Nadu in mid-May 2016. The trucks remained parked in an open ground for days before being taken to RBI vaults, but income tax officials did not show even an academic interest in the drama.	+	Anjum had to pay the price of hitting 9.9, 10 and 10 in her 8th, 9th and 10th shots respectively. She finished sixth with a total score of 166.8.
−	In July-August 2016, I-T officials searched gutka godowns and fished out a diary containing names of officials and politicians on the payrolls of gutka wholesalers. A chief commissioner of income tax personally met the then TN chief secretary and handed over details. Though nothing came of it, the fact remains that the I-T department took pains to ensure action against suspects.	+	Earlier, Elavenil was the top Indian in the qualification round too. In the qualification, she shot series of 105.8, 106.0, 105.4, 103.4, 103.9 and 104.9 to total 629.4 and qualify fourth, ahead of fifth-placed Anjum (629.1). Third Indian in the fray, Apurvi Chandela missed her first World Cup final this year (out of four) as she finished 11th with a score of 627.7.
−	In December 2016, the office of the then TN chief secretary was searched by I-T officials, with armed men from central police organisation standing guard outside. The prime target was sand mining baron Sekhar Reddy. Sensational searches at a minister's house and recovery of 'proof' of distribution of Rs89 crore as bribe to voters of R K Nagar constituency took place on April 7, 2017. On the basis of IT report, the election commission cancelled the bypoll.	+	There were two Tokyo Games quota places were on offer, but since Anjum and Apurvi have already won two places, India were not eligible to win any more quota in this event.
−	R K Nagar election-time search was huge, till more than 1,500 taxmen swooped on about 180 premises related to V K Sasikala+ , the jailed aide of former chief minister Jayalalithaa.	+	"I was nervous before the match. I was shooting at the range where Olympic medals were decided three years ago. But I calmed myself down and it worked," Elavenil told TOI.
−	The inconsistent nature of the raids raises the question — can I-T searches and allegations of political vendetta be separated at all? No, if the target is a politician from an opposition camp. "Income tax is a central agency reporting to the present government. So, whenever it touches an opposition party member, the bogey of political vendetta is raised," says Rabu Manohar, central government standing counsel and counsel for GST and customs.	+	"Also, this medal is special as I won on a day when my academy Gun For Glory is getting the national award, so it was a cherry on the cake," she added. Gagan Narang's academy has been conferred with the Rashtriya Khel Protsahan Puraskar.
−	As for timing of raids, he says untaxed money surfaces mostly on two occasions — during political instability and during price swings of essential commodities, when they could be hoarded. "TN's political scene now is unstable and the agency has chosen the right time to strike," he adds.	+	Elavenil had won three gold at the junior World Cups in 2018 and 2019.
−	But, senior advocate P Wilson, a DMK office-bearer and former additional solicitor-general of India says, "I-T searches have to be taken to a logical conclusion. But, unfortunately, in all recent cases, the proceedings had been abandoned midway. In Anbunathan's case, though the agency had proof of doubtful investments, the information were not forwarded to other agencies for follow up. In gutka case, they took extraordinary interest to ensure action against some officials. In R K Nagar bypoll case they merely sent a report to the election commission, which sent it to city police as complaint."	+	===Abhishek wins gold, Saurabh bronze===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F08%2F31&entity=Ar02903&sk=73DEFD8D&mode=text  Tushar Dutt, August 31, 2019: ''The Times of India'']
−	So, what really happens after 'searches'? After search and seizure, comes inquiry when the investigation wing of I-T department sends an appraisal report to an assessing officer who sends a notice to the assesse asking him to file returns for the past six years. "It is an opportunity for the assesse to amend their earlier returns, and declare undeclared assets," says a senior tax official. "They can also approach the settlement commission to escape penalty and prosecution. An opportunity to compound the offence is then offered after both sides are heard," he adds.
−	All the post-search processes are strictly between the assesse and income tax official, and so nothing is heard about it, says Manohar. "If Stalin wants to know the fate of such searches, he can utilise judicial forums seeking specific directions or even invoke RTI Act."	+	Success is contagious for Abhishek Verma. The lawyerturned-shooter, who made his international debut at the age of 30, added another feather to his cap as he clinched gold in men’s 10m air pistol event at ISSF World Cup in Rio de Janeiro on Thursday night. The Haryana shooter scored 244.2 in the 8-man final for top position. Saurabh Chaudhary won bronze with 221.9, while Turkey’s Ismail Keles took silver with 243.1.
−	Referring to allegations of political vendetta behind raids, advocate V Lakshminarayanan says that to eliminate subjectivity, decisions to search premises must be routed through an apolitical body. Searches could be cleared by an entity to which members are nominated on the lines of chief vigilance commissioner and DGPs, he says. "I-T department should first offer a final self-declaration option, ushering in a measure of transparency besides offering the target a last chance to come clean," he adds.	+	The Indian duo has completely dominated the world stage in the 10m air pistol this year, with either Abhishek or Saurabh winning the gold in the four-edition World Cup series this year.
−	=Reliefs on tax=	+	While Abhishek won gold in the second (Beijing) and fourth (Rio) editions, Saurabh took gold in the first (Delhi) and third (Munich) stages. This is a first for Indian shooting in a particular event in a cycle.
−	==Education loans to study abroad==	+
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Tax-relief-valid-on-edu-loans-to-study-02122015001062 ''The Times of India''], Dec 02 2015	+
−	Lubna Kably	+	And it isn’t just the medals the duo is sharing. They also share the room, train and eat together. They have also won the Tokyo 2020 quotas already. “It feels good to win World Cup medals with Saurabh. I think we learn a lot from each other’s experiences. It is helping both of us on the big stage,” Abhishek told TOI from Rio.
−	'''Tax relief valid on edu loans to study abroad'''	+	An engineer (computer science) who later chose law as profession, Abhishek said winning is contagious. “I feel good when he (Saurabh) wins a medal, but at the same time I also motivates me to go for gold. I am sure he feels the same way.”
−	In good news for parents whose children study overseas or plan to do so, the Pune income-tax appellate tribunal has held that higher education abroad is no bar for claiming tax relief on educational loans.	+	Abhishek revealed that the two have many things in common, which helps them bond better. “Temperament wise, we both are similar. He doesn’t speak much and I am also not very social. Since we stay in the same room during the camps, we start our day early and train together,” Abhishek said.
−	A deduction for interest paid on such loans will be allowed from the taxable income of a parent, who has taken the loan and is paying interest, even if the child is studying overseas.	+
−	However, such a loan must be taken from either financial institutions, banks or from government-approved charitable institutions. Though Section 80E of the I-T Act states a parent is eligible for claiming tax relief on such loans, it has often been a ground for dispute during tax assessment. The term `higher education' has been defined in Section 80E of the I-T Act as: “Any course of study pursued after passing the senior secondary examination (SSE) or its equivalent from any school, board or university recognised by the central government, state government, local authority or any recognised authority .“	+	Both are vegetarians, hence they also share the struggle of finding their kind of food when they are out of India. “We both rely on plain rice for lunch and bread and salad for dinner. We are used to eating less during the international tournaments and this has become part of our training regime,” the 2018 Asian Games bronze medallist revealed.
		+	The two also throw challenges at each other while training, which helps them during the matches. “During our practice sessions, we throw impromptu challenges by giving a certain target to each other. Like I ask him to shoot a 10.8, he also gives me some target. This makes our training interesting and we also improve in handling the pressure better,” he said. They also discuss their mistakes after each match. “Saurabh hit a few low shots during the final and before the podium ceremony, we were discussing it. This helps us stay focussed,” Abhishek said.
−	“This section does not specify that higher education must be undertaken by the student in India or that the overseas course must be approved by authorities in India. The only requirement is that such higher education should be undertaken by the student after passing SSE or its equivalent from a recognised institution in India,“ says Parizad Sirwalla, tax partner, KPMG.	+	[[Category:India|S SHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASH
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−	Even in this case of Nitin Shantilal Muthiyan, which came for hearing before the Pune tribunal, the tax officer had held that deduction under Section 80E is allowable only in cases of higher education pursued in India. He, thus, disallowed the claim of interest of Rs 73,125 made by the taxpayer whose son, who had completed his BE in Electronics from Pune University, was pursuing a course at George Washington University , US. At the first stage of appeal, the commissioner of I-T (appeals) also upheld the action of the tax officer.	+	==Gold for Elavenil; Rajput wins Tokyo quota==
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F08%2F30&entity=Ar02605&sk=4BBFCE8D&mode=text  August 30, 2019: ''The Times of India'']
−	The taxpayer then filed an appeal with the income-tax appellate tribunal (ITAT) and obtained a favourable order. The ITAT in its order observed: “Provisions of Section 80E do not contain any stipulation that the higher education should be pursued only in India. If the intent of the legislation was that education should be pursued in India, in order to avail of the interest deduction, it would have stated so. Further, the taxpayer's son had completed SSE or its equivalent, as is required by this section, before pursuing studies overseas.“ Thus, the ITAT allowed the interest deduction claim made by the father during financial year 2008-09.	+	WC gold for Elavenil; Rajput wins Tokyo quota
−	“The ITAT's decision is welcome, particularly in light of the spiralling cost of overseas education, and more and more Indian students opting for higher studies overseas. In terms of applicability of the decision, an ITAT's decision is binding within its jurisdiction, but carries precedent value in similar disputes for other jurisdictions, which are outside its purview,“ adds Sirwalla.	+	Rio de Janeiro:
−	=Rental income=	+	Elavenil Valarivan couldn’t have asked for a better colour to open her senior account as she won the 10m air rifle gold at the ISSF World Cup in Rio de Janeiro.
−	==No tax on rent if none received from 2nd home==	+
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F02%2F02&entity=Ar00606&sk=899BC15F&mode=text  February 2, 2019: ''The Times of India'']	+
−	[[File: National rent explained.jpg|National rent explained <br/> From: [https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F02%2F02&entity=Ar00606&sk=899BC15F&mode=text  February 2, 2019: ''The Times of India'']|frame|500px]]	+	In the men’s rifle event, veteran shooter Sanjeev Rajput clinched silver and a quota place for the 2020 Tokyo Games in the 50m rifle 3 position event.
−	India’s second-home market has been quite hot for some time, with some buyers seeking to get away from the crowded city and the stresses of work with a vacation home while others view it as a good real estate investment. However, the negative was that even if the property was empty, one had to fork out tax on notional rent.	+	Earlier, Elavenil, who turned 20 last month, shot a brilliant final to pip her teammate Anjum Moudgil and World Cup gold medallist Ying-Shin Ling of Chinese Taipei for the first position. With this medal, Elavenil also became the only third Indian to have won gold in women’s 10m air rifle event at the World Cup series. Anjali Bhagwat and Apurvi Chandela achieved the feat earlier.
−	No longer. The interim Budget has given relief to second home-owners by exempting the second property from tax on notional rent. Currently, if a taxpayer owns more than one house property, one property at the taxpayer’s choice is treated as selfoccupied and the other is considered as ‘deemed to be let out’. This is taxed at market rental value even if the taxpayer does not earn any income from it.	+	Elavenil shot 251.7 in the 8-woman final. Elavenil’s consistency could be seen in the scores she hit in the 24-shot final. In the final, her lowest score was a lone 9.6, while all her other shots ranged between 10.2 and 10.8. She defeated Great Britain’s Seonaid McIntosh, who scored 250.6 and finished with silver. Bronze went to Ling with a total of 229.9. TNN
−	“Considering the difficulty of the middle class having to maintain families at two locations on account of their job, children’s education, care of parents, etc., I am proposing to exempt levy of income tax on notional rent on a second self-occupied house,” interim Finance Minister Piyush Goyal announced on Friday.	+	[[Category:India|S SHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASH
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−	Industry trackers believe the move of exempting tax on notional rent on the second house property will help increase demand for affordable and mid-income housing segment as taxpayers will be encouraged to invest in a second home.	+	==ISSF Junior World Cup==
		+	===Day 1: India win two shooting gold===
		+	Udhayveer Sidhu collected a double gold as India took pole position on day one of competitions at the Combined World Cup for junior shooters in Suhl, Germany. Udhayveer shot 575 in the junior men’s 25m standard pistol event to lead a clean sweep for India as Adarsh Singh (568) and Anish Bhanwala (566) won silver and bronze respectively. PTI
−	“With improved liquidity, demand across the affordable and mid-income housing segment will rise,” Ramesh Nair, CEO and Country Head, JLL India, said. However, the maximum deduction for interest on housing loans shall continue to remain capped, in the aggregate, at Rs 2 lakh.	+	====Third shooting gold for Vijayveer====
		+	Vijayveer Sidhu picked up his third gold medal of the ongoing ISSF Junior World Cup in Suhl, Germany, combining with Rajkanwar Singh Sandhu and Adarsh Singh to clinch the men’s 25m pistol event on Tuesday. For Adarsh, it was his second gold of the competition. India maintained its top spot at the medal standings after day three with seven gold in a total of 16 medals won so far.
−	While the FM in his speech alluded to the difficulties faced by those who are forced to maintain families at two locations, given the specific provisions of the I-T Act, it appears that no tax on notional rent will be payable if the second house is overseas.	+	===Day 2: India win six medals===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F07%2F15&entity=Ar03312&sk=B4155A6C&mode=text  July 15, 2019: ''The Times of India'']
−	There is one downside. “Taxpayers who had housing loans on their second property were earlier able to claim deduction for full interest on housing loan, against the notional rental income, which could result in a loss. This loss could be set off against rental income from other properties without any limit or could be carried forward for eight years. Now such setoff is limited to Rs 2 lakh,” says Puneet Gupta, director, People Advisory Services at EY India.	+	India win six medals
−	=‘Salary’=	+	New Delhi:
−	==2018: Non-compete fees, some compensations are taxable==	+
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F02%2F05&entity=Ar00905&sk=4D3A4971&mode=text  Lubna Kably, Employment-related payments get taxable, February 5, 2018: ''The Times of India'']	+
		+	India bagged six medals, including two gold, to remain on top of the medal standings after Day 2 of the ISSF Junior World Cup Rifle/Pistol/ Shotgun in Suhl, Germany. India shooters have accounted for four gold, five silver and two bronze for a total of 11 medals so far in the competition.
−	''Staff May Have To Pay Tax On Non-Compete Fees''	+	In men’s 50m pistol event, India’s Gaurav Rana and Arjun Singh Cheema finished first and second. While Rana scored 553 after 60 shots, Cheema settled for the second spot with 551.
−	The Income-tax Act is intricate — sometimes income received by an individual even if it relates to employment, does not fit within the technical definitions of ‘salary’ or ‘profits received in lieu of salary’. Thus, very often, such income could not be taxed.	+	The duo also combined with Vijayveer Sidhu (547) to pick up the team gold in the event with a total of 1651, a clear 41 points, ahead of the silver-winning Belarussian team. PTI
−	Budget 2018-19 proposes to change this scenario. A wide range of income received — say non-compete payments (which sometimes did not fit the above definitions of salary or profits in lieu of salary); or compensation when a job offer went awry will now be taxable.
−	“The proposal perhaps also intends to bring within ambit of tax, payments received in connection with employment but not from the employer. In other words, it covers cases where an employer-employee relationship does not exist between the payer and the receiver. For example, in case of termination of employment with an Indian subsidiary company, any severance pay received from a foreign holding company may be covered under this amendment. It may also cover situations of merger and acquisition where payments are received by employees from the acquiring company or from the investors,” said Puneet Gupta, director, people advisory services at EY India, a business consultancy firm.	+	===Day 3: Elavenil wins junior WC gold===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F07%2F16&entity=Ar02718&sk=06D024B2&mode=text  July 16, 2019:  ''The Times of India'']
−	The explanatory memorandum to the Finance Bill says: “A large segment of compensation receipts in connection with employment are out of the purview of taxation leading to base erosion and revenue loss”. It therefore	+	Young shooter Elavenil Valarivan signed off her junior career (U-21) on a high as the Indian defended her title at the ISSF Junior World Cup in Suhl.
−	proposes to amend section 56 of the I-T Act. “Any compensation or other payment due or received in connection with the termination of employment or the modification of the terms and conditions relating thereto”, will now be treated as ‘Income from other sources’. Such sums received by individuals will be taxed in their hands at the applicable slab rate. As per the budget proposals, the highest tax rate for an individual (who has a taxable income of more than Rs one crore) is nearly 36%.	+	Elavenil, who had won gold at the same championships last year, shot 251.6 in the final to win gold. She defeated her compatriot Mehuli Ghosh for silver. Mehuli finished with 250.2, while France’s Marianne Muller scored 228 for bronze.
−	This amendment does not cover money received from an employer when handed a pink slip or in cases of VRS, which will continue to be treated as salary income under existing I-T provisions and taxed accordingly.	+	Elavenil is a student of Gagan Narang’s Gun For Glory academy, while Mehuli trains under Joydeep Karmakar.
		+	Elavenil, who will turn 20 next month, was participating in her last Junior World Cup, as she will not be eligible to shoot in the event next year.
−	Gautam Nayak, tax partner at CNK Associates, a firm of chartered accountants, explains: “In various decisions, courts and tax tribunals have held certain receipts to be not taxable, even as they related to employment. This is because such receipts did not fall under the definition of salaries or profits in lieu of salary or because the employer-employee relationship was not in existence. Money received in such instances is now proposed to be taxed.”	+	The Indian trio of Elavenil, Mehuli and Shreya Agarwal secured team gold with a new junior team World Record with a total score of 1883.3. The earlier record too belonged to the Indian trio of Elavenil, Shreya and Manini Kaushik (1880.7) scored in the World Championships last year.
−	In simple terms, receipts are classified into revenue receipts (which are items of recurring nature, such as salary, business profits, interest to name a few) and capital receipts (which are of an isolated nature). “A capital receipt is not income and hence I-T is not levied on it,” states Nayak.	+	With a score of 627.5, Elavenil was the last shooter to qualify for the 8-woman final. TNN
−	“There are instances, where compensation related to employment, has fallen within the cracks and escaped I-T. Each such case, typically involves compensation of at least Rs. one crore. . Hence, budget amendment is critical,” said a senior I-T officer.	+	[[Category:India|S SHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIA
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−	=Sexual harassment damages=	+	===Day 4: Esha: Jr WC silver; Bhanwala: gold===
−	==Not taxable==	+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F07%2F18&entity=Ar02407&sk=E7B43C57&mode=text  Tushar Dutt, July 18, 2019: ''The Times of India'']
−	See also [[Sexual harassment in India's media, entertainment, advertising industries; academics ]]	+
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2018%2F11%2F19&entity=Ar00516&sk=3BA14BC1&mode=text    Sushmita’s #MeToo payout not taxable, rules tribunal    |18 11 2018| ''The Times of India'']
		+	Pune: Esha Singh, who became India’s youngest national champion at the age of 14 last year, clinched her maiden international medal as she took silver in women’s 10m air pistol event at the ISSF Junior (U-21) World Cup in Suhl, Germany. Esha has perhaps become the youngest Indian shooter to win a World Cup medal.
−	The city bench of the income-tax appellate tribunal (ITAT), which adjudicates income-tax disputes, has recently passed an order in favour of actress and model Sushmita Sen. A settlement compensation, in lieu of a sexual harassment complaint made by her, which runs into several lakh, has been held as non-taxable.	+	The Telangana shooter had shocked Heena Sidhu and Manu Bhaker to win the National championships last year. On Wednesday, she shot 236.6 to finish second behind Sevval Ilayda Tarhan, the junior world champion from Turkey. The Turkish shooter finished with 241.8. The bronze went to another Turkish shooter, Beyza Yilmaz, who scored 215.4 points. This was the talented girl’s first ISSF medal after being crowned national champion.
−	She had got Rs 95 lakh during financial year 2003-04 as a settlement compensation from Coca-Cola India, following her complaint of being subjected to sexual harassment by an employee of the company.	+	Esha, who studies in Bolton School in Secunderabad, got hooked to shooting at the age of eight when she met her father Sachin Singh’s friend Gautam Gianthandani, national medallist in trap shooting at the Gachibowli sports complex in Hyderabad. Her father is a wellknown rally driver. In the men’s 25m rapid fire event, Anish Bhanwala broke his medal-less run by clinching the gold medal.
−	The ITAT, in its order dated November 14, held this sum was not ‘income’ that could be taxed but was in the nature of a ‘capital receipt’. Further, the penalty of Rs 35 lakh which was imposed on her for concealment of income (as she had not offered Rs 95 lakh to I-T) was ordered to be set aside.	+	Bhanwala, who failed to win in the three editions of the senior World Cup this year, shot 29 in the junior final in Suhl to top the podium. He had qualified by shooting a high score of 584 to top the charts and lead a three-man Indian contingent into the sixman final. In the final, Anish led from the front never shooting below three hits out of five in each of the 10 series of shots. He finished with a four and a score of 29, to easily leave behind Russian Egor Ismakov, who shot 23 for silver.
−	Sushmita’s contract ended prematurely	+	Other Indians, Adarsh Singh and Agneya Kaushik, finished fourth and sixth respectively in the final. India won two more medals on the day in the 10m air rifle mixed team junior. The pair of Shreya Agrawal and Yash Vardhan won the silver medal, finishing behind the Iranian pair of A Sadeghian and A Zolfagharia 11-17 in the final.
		+	Mehuli Ghosh and Hriday Hazarika won the bronze in the event.
−	Sushmita Sen had entered into a commercial contract aggregating to Rs 1.5 crore with Coca-Cola India to endorse its products; however, this contract was terminated prematurely by the company. The actress had disputed this termination as being mala fide and dishonest. She asserted that the termination of the commercial contract was meant to punish her as she had rightly resisted sexual harassment by an employee of the company. She had held Coca-Cola India, and its US-based parent, liable for all consequences flowing from such sexual harassment and for failing to discharge its statutory duty of providing her with a safe workplace environment. Subsequently, a settlement was reached between her and the company.	+	[[Category:India|S SHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIA
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−	As per the terms of the commercial contract, in case of termination only a sum of Rs 50 lakh was due to her from Coca-Cola India. As against this, under the terms of the settlement, she received Rs 1.45 crore, of which she had offered Rs 50 lakh to income-tax. She had held that the balance of Rs 95 lakh was in the nature of compensation, which was not taxable.	+	===Day 5: Sarabjot wins gold on debut===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F07%2F19&entity=Ar02321&sk=CB387977&mode=text  Tushar Dutt, July 19, 2019: ''The Times of India'']
−	= Shares=	+	Sarabjot Singh is so new on the international circuit that even the International Shooting Sports Federation (ISSF) doesn’t have his photograph. But that didn’t stop Sarabjot, 18, from making his maiden World Cup appearance special.
−	==Premium on shares not taxable: HC==	+
−	In a relief to global energy and petrochemical giant Shell, the Bombay high court on Tuesday ruled that the firm is not liable to pay tax in a transfer pricing case of 2009-10. The potential tax demand on Shell by the I-T authorities was $240 million. The ruling comes after Vodafone’s recent win in the HC in a similar case. The I-T authorities in Mumbai had alleged that there was underpricing of shares which the company had issued to an overseas group entity Shell Gas BV in March 2009.	+	The Haryana shooter won the 10m air pistol gold at the ISSF Junior World Cup in Suhl, Germany, on Thursday. In the final, Sarabjot defeated China’s former World champion and last year’s World Cup gold medallist Wang Zhehao by 1.9 points. The Indian shot 239.6 in the 24-shot final, while the Chinese could shoot 237.7 to settle for silver. The bronze too went to China as Shichang Lu shot 217.
		+	Sarabjot made it to the final after shooting 575 in the qualification round. He made his international debut in March this year and had won gold at the Asian Airgun junior championships in Taoyuan, Taiwan.
−	The company said it had issued 87 crore shares at Rs 10 per share, but the I-T department assessed the value at Rs 180 per share and said there was thus a Rs 15,000-crore under pricing in the transaction, an amount on which tax could be levied. The Bombay HC has now held that these share premiums are not taxable. In case of Vodafone, the HC had then held that issuance of shares in a capital financial transaction did not amount to taxable income. The cellular service major had challenged an order of Income Tax authority in a transfer pricing case.	+	“I was shooting well, but a few 8s in between the final put me under pressure. I then thought of rebooting myself and it helped. I then shot well to take a lead of around two points till the last shot,” Sarabjot told TOI after the final.
		+	This was Sarabjot’s second international medal and on both occasions he won gold after making some sacrifices. “When I went for the Asian meet, I had asked the Haryana state education board to postpone my standard 12th exams. My application was accepted. Now I have come here for the World Cup and back home, admissions for first year graduation have started. I will see where I get admission once I go back. But that is secondary for me, I am happy that I have won gold today,” Sarabjot said.
−	Several global giants are involved in transfer pricing litigation with the government, whose stand has been criticized.	+	Son of a farmer, Sarabjot took up shooting in 2016 after attending a summer camp in his school in Dheen village of Ambala district. After the camp he joined former shooter Abhishek Rana’s academy in Ambala city.
−	Investors have been critical of the way the tax department went about slapping notices over the past few years.	+	The teenager travels two hours every day to train in Ambala for training.
−	“We welcome the High Court decision. Shell has always maintained that equity infusion by a foreign parent company into an Indian subsidiary cannot be taxed as income,’’ said a Shell spokesperson after the verdict was pronounced. “ This is a positive outcome which should provide a further boost to the Indian government’s initiatives to improve the country’s investment climate”.	+	==Sajjan Singh Masters==
		+	===Anjum shoots above world record mark===
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIM%2F2019%2F07%2F30&entity=Ar02013&sk=839797F8&mode=text  Pratyush Raj, July 30, 2019: ''The Times of India'']
−	=Small businesses, professionals=	+	World Championship silver medallist Anjum Moudgil continued to assert herself in air rifle, shooting well above the world record (finals) to win the women's 10m air rifle gold on Day One of the Sardar Sajjan Singh Sethi Memorial Masters shooting competition at the Dr Karni Singh Range in New Delhi.
−	==Presumptive tax scheme==	+
−	[http://epaperbeta.timesofindia.com//Article.aspx?eid=31808&articlexml=For-small-biz-professionals-a-way-to-save-02032016017025 ''The Times of India''], Mar 02 2016	+
−	Surya Bhatia
−	''' For small biz & professionals, a way to save money, and a tax headache '''	+	World number eight Anjum, who has already secured a Tokyo 2020 Olympic quota in the event, shot 253.9 in the finals, a full point ahead of India teammate and world number one Apurvi Chandela’s mark of 252.9, set at the New Delhi World Cup stage earlier this year.
−	The Budget presented for 2016-17 has come under fire for the move to tax EPF but there's one proposal that is sure to bring cheer to small businesses and professionals, and that's the presumptive tax scheme.	+	Silver medallist Mehuli Ghosh of West Bengal missed Apurvi's mark in the women's final by 0.7 but made sure to go past it in the junior women's final, which she won with a score of 253.
−	This scheme covers small businesses with gross turnover up to Rs 2 crore -up from the existing ceiling of Rs 1 crore. It has also been extended to professionals with gross income up to Rs 50 lakh.	+
−	''' So what exactly is presumptive taxation? '''	+	Elavenil Valarivan won silver in junior section with a score of 252.4.
−	As per Section 44AA of the Income-tax Act, 1961, a person engaged in business is required to maintain regular books of account. However, a person adopting the presumptive taxation scheme can declare income at a prescribed rate of 8% and, in turn, is relieved from the tedious job of maintaining books of account.	+	===Elizabeth wins gold at Masters shooting===
		+	New Delhi:
−	However, in case income earned is at a rate higher than 8%, then the higher rate can be declared.	+	Kerala's Elizabeth Susan Koshy won the women’s 50m rifle 3 positions gold on day three of the XII Sardar Sajjan Singh Sethi Memorial Masters shooting competition at Dr Karni Singh range. Elizabeth held her nerve to win the title with a finals score of 460.1. Tejaswini Sawant won the silver for Maharashtra with 455.6 while Hema K C of Gujarat won the bronze with 444.5.
−	And with the inclusion of professionals, a new Section 44ADA is proposed to be inserted in the Act to provide for estimating the income of an assessed who is engaged in any profession referred to in sub-section (1) of Section 44AA such as legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration or any other profession as is notified by the board in the official gazette and whose total gross receipts does not exceed Rs 50 lakh in the previous year. For the purpose, 50% of the total receipts of the professional during the financial year will be considered as profit and get taxed under the income-tax head “profits and gains of business or profession“.
−	If you look at the table, it's clear that the assessee not only saves on record-keeping headaches, he also saves a considerable amount in taxes. Yes, there can be a few counters to this -mainly that the taxable income could be much below the presumptive taxation rate of 8% and 50% of receipts respectively . And if that is the case then the individual has no option but to maintain the books of accounts.
−	To further keep the compliance burden minimum, those using presumptive taxation scheme are also allowed to pay advance tax by March 15 of the financial year, as against the normal practice of paying the advance tax in four installments.	+	==World Police Games: Anjum wins five gold==
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F08%2F15&entity=Ar03315&sk=8F3104F1&mode=text  Pratyush Raj, August 15, 2019: ''The Times of India'']
−	However, the taxpayer needs to be careful when opting for this as he or she has to remain in that scheme for 5 years to avail the benefits.	+	Anjum Moudgil is in peak form and the one to beat. The Punjab shooter gave further proof of her credentials as she pocketed five gold medals, and a silver, at the World Police Games in Chengdu, China.
−	=TDS (tax deducted at source)=	+	The 25-year old, who is a sub-inspector in the Punjab Police, bagged two individual gold medals in the rifle prone event and air rifle event, while she had to settle for silver in rifle 3-position event. In the team event, Anjum won gold in rifle prone, air rifle and rifle 3-position events.
−	==Head of religious congregation to certify names==	+
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=No-TDS-for-nuns-priests-monks-rules-Madras-24122016015032  No TDS for nuns, priests, monks, rules Madras HC, Dec 24, 2016: ''The Times of India'']	+
		+	Speaking to TOI after the event, the Chandigarh girl said, “It was a good outing for me before the Rio World Cup in Brazil, which will start from August 18. I think I am shooting well and I want to keep this momentum in the upcoming tournaments.”
−	In an important ruling, the Madras HC has said no tax could be deducted at source from the salaries and other monetary benefits of persons who are members of religious congregation ­ such as nuns, monks and priests.	+	Anjum won a silver in the World Championship and has already secured a Tokyo 2020 Olympic quota. When asked if winning an Olympic quota early had eased the pressure on her, Anjum replied “As a matter of fact, it did. I think I would consider it good for me that I won a quota as soon as possible. But it's not that I am only playing for medals now or I don't have anything else to work on. I am working on how I can improve.”
−	Justice T S Sivagnanam, passing orders on a batch of 74 writ petitions, further said it would be sufficient if the head of the institution concerned certifies the names of staff members.	+	[[Category:India|S SHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASH
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		+	[[Category:Pages with broken file links|SHOOTING: INDIA
		+	SHOOTING: INDIA]]
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		+	]]
−	The order has offered immediate relief to nunsfatherspriests working in various teaching institutions, established and administered by religious congregation such as Institute of the Fransican Missionaries of Mary , which was one of the 74 petitioners.
−	They had moved the court after the I-T department passed an order on October 7, 2015 saying catholic nuns among teaching and non-teaching staff in these institutions were liable for TDS.
−	==Online rectification in ITR simplified, 2015==	+	[[Category:India|S SHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASH
−	[http://timesofindia.indiatimes.com/tech/tech-news/I-T-Dept-simplifies-online-rectification-of-TDS-in-ITR/articleshow/50123897.cms ''The Times of India''], Dec 10, 2015	+	]]
		+	[[Category:Pages with broken file links|SHOOTING: INDIASHOOTING: INDIASHOOTING: INDIA
		+	SHOOTING: INDIA]]
		+	[[Category:Sports|S SHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASH
		+	]]
−	'''I-T Dept simplifies online rectification of TDS in ITR'''	+	=2021=
		+	==Mar: India rises to no. 10 in world==
		+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2021%2F03%2F31&entity=Ar02921&sk=41AAADA7&mode=text  Tushar Dutt, March 31, 2021: ''The Times of India'']
−	''The finance ministry said a new facility has been provided for pre-filling of TDS schedule''	+	The recently concluded ISSF World Cup in Delhi has boosted the morale of Indian shooters ahead of the Tokyo Olympics. It has also lifted India’s position in the overall ranking of medallist countries since the event began in 1986.
		+	With 30 medals (15 gold, 9 silver 6 bronze) won in Delhi last week, India has taken its overall World Cup medals to 127 (50G, 39S, 38B) from 75 in just two years. India has also jumped to the 10th position — from somewhere in the 30s — in just two seasons.
−	Aimed at making life easier for tax payers, the I-T department today said it has simplified the process of online rectification of incorrect details of tax deducted at source (TDS) filed in the income tax return (ITR).	+	China tops the tally with 835 medals (317 G, 286 S and 232 B), while the USA is second with 563 medals (199 G, 181 S, 183 B) India has won a total of 52 medals (31G, 13S, 8B) since 2019, out of which 20 (13, 3, 4) have come from the mixed team events, the most by any country. China is second with 16 medals in mixed events (5, 7, 4).
−	Earlier, taxpayers were required to fill in complete details of the entire TDS schedule while applying for rectification on the e-filing portal of the I-T Department.	+
−	To avoid this, the finance ministry said a new facility has been provided for pre-filling of TDS schedule while submitting online rectification request on the e-filing portal to facilitate easy correction or updating of TDS details.	+	“The mixed-team events have been the real gamechanger for us. I remember there was such a hue and cry when the ISSF was contemplating to remove 50m rifle prone, 50m pistol and double trap events to include the mixed-team events. But you see how well we have done in these events,” the National Rifle Association of India (NRAI) president Raninder Singh told TOI.
−	"This is expected to considerably ease the burden of compliance on the taxpayers seeking rectification due to TDS mismatch," an official statement said.	+
−	Errors due to incomplete TDS details in rectification applications were leading to delays in processing of such applications, thereby causing hardships to taxpayers, it added.	+
		+	“But that is what the ISSF has done. There are many things that we have done in the past few years that has worked for us. One of them is trusting our own coaches and relying less on foreign counterparts. We got our former shooters into the system. They worked closely with the young shooters and extracted much more than what a foreign coach would have done,” Raninder said.
		+	After a poor show at the Rio de Janeiro Olympics in 2016, the NRAI started focusing on its junior programme and at the grassroot talent. The federation also allowed junior shooters to shoot in senior teams, if they qualified.
−	==Penal interest can be waived in some cases==	+	The radical change in policy saw the emergence of shooters like Saurabh Chaudhary, Manu Bhaker, Anish Bhanwala, Esha Singh and Elavenil Valarivan to name a few.
−	[http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Taxmen-can-waive-TDS-related-penal-interest-in-27032017017010  Taxmen can waive TDS-related penal interest in some cases, March 27, 2017: The Times of India]	+
		+	India will send an impressive contingent of 15 shooters, the highest-ever, at the Tokyo Games and will be one of the strongest contingents in the discipline there.
−	The Central Board of Direct Taxes (CBDT) in its circular issued on March 24 has empowered tax authorities to reduce or waive penal interest for non-deduction of tax at source (TDS) in certain circumstances, including owing to a retrospective amendment in law.	+	==Asian Online Championship==
		+	India top medals tally at Asian Online Shooting Championship: India’s 24-member shooting contingent produced a remarkable performance to top the medals tally at the first Asian Online Shooting Championship, organised and hosted by the Kuwait Shooting Federation. Indian team won four out of the eight gold medals on offer along with two silver and five bronze medals for a total haul of 11 medals. The two-day competition — held between January 29-30 — saw 274 shooters from 22 Asian countries taking part. AGENCIES
−	Interest can also be reduced or waived where tax could not be deducted as the books of a taxpayer were seized in a search operation.
−	CBDT's circular will also apply where tax was not deducted or deducted at a lower rate on payments made to non residents, and the matter was settled under the mutual agreement procedure between the authorities of the two countries, under the relevant tax treaty . To avail of this benefit, the taxpayer would be required to pay the principal tax sum demanded or make arrangements to pay the same. However, restrictive conditions in this order are unlikely to benefit taxpayers in indirect transfer cases, say experts.	+	==ISSF Shotgun World Cup: Skeet bronze medal==
−	Vodafone International Holdings, for instance, faces a demand of Rs 14,200 crore, which, according to the income-tax department, is due to the $ 11-billion acquisition of Hutchison's India telecom business. Tax authorities had held that Vodafone ought to have deducted tax in India, even if the sale carried outside India was of shares of a non-resident company , as it related to an asset in India (telecom business in India).	+	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2021%2F02%2F28&entity=Ar02720&sk=8C6C73B2&mode=text  February 28, 2021: ''The Times of India'']
−	To avail of the benefit of a waiver on interest (either partial or full), the condition imposed by CBDT is that the taxpayer did not deduct tax at source owing to a favourable high court order. Subsequently owing to an SC order on a retrospective amendment, it became liable to deduct tax at source. “The circular will have very limited applicability and usefulness in an indirect transfer tax kind of situ ation (where retrospective amendment was made in the I-T Act) as no positive jurisdictional high court decision on the subject as such is available on which reliance could have been placed by taxpayers,“ says Punit Shah, partner, Dhruva Advisors.	+	Indian men’s skeet team wins bronze
−	The reasoning is simple.Vodafone won a favourable decision from the Supreme Court on January 20, 2012. A month later, the Finance Bill, 2012, through a retrospective amendment made indirect transfers taxable in India.	+	Cairo:
−	Thus, there is only a window of approximately one month available to taxpayers to have relied on a favourable decision of the Supreme Court and not deducted tax at source.This limits applicability of the CBDT circular, says a corporate counsel.	+
−	= YEAR-WISE CHANGES=	+	The Indian trio of Mairaj Ahmed Khan, Angad Vir Singh Bajwa and Gurjoat Khangura won the bronze medal in men’s skeet team event at the ISSF Shotgun World Cup here. The Indians beat the Kazakhstan team of David Pochivalov, Eduard Yechshenko and Alexandr Mukhamediyev 6-2 in the bronze medal match on the third competition day of the International Shooting Sport Federation tournament.
−	==2019: nine issues in interim budget==	+
−	[https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F02%2F02&entity=Ar00600&sk=89D73EDC&mode=text  NINE THINGS YOU NEED TO KNOW ABOUT PERSONAL TAX, February 2, 2019: ''The Times of India'']	+
		+	The trio reached the bronze medal match when they combined to shoot a score of 491 after the qualification stage comprising seven rounds of 25 shots each.
−	'''Interim Budget Decoded'''	+	They could have made it to the finals too, but lost a shootoff to the Russians 6-5.
−	• Standard deduction for salaried taxpayers raised from Rs 40,000 to Rs 50,000. This will result in a maximum tax saving of Rs 3,588, if you apply the maximum marginal tax rate of 35.88%.	+	Bajwa was the star of the bronze medal match, hitting all his 16 targets.
−	• If you are a resident taxpayer earning taxable income (after all applicable deductions) up to Rs 5 lakh, you will get full tax rebate. Earlier, the tax liability was of up to Rs 13,000, inclusive of health and education cess. If your gross income is up to Rs 6.5 lakh, you may not be required to pay any tax if you make investments in Provident Fund, specified savings, insurance, etc, which are eligible for deduction under Section 80C.	+	Russia won the gold medal, beating the Czech Republic 6-0 in the finals. PTI
−	• No notional rental income will be added to the taxable income for a second house property owned that is not let out. This will allow you to own up to two houses without notional rent on the second property being added to the taxable income.
−	• Tax exemption on long-term capital gain on sale of a residential house will be available for investment in up to two residential house properties located in India against one earlier. The option is available only once in a lifetime for individuals or HUFs where capital gains on sale of house property is up to Rs 2 crore. This will allow individuals or HUFs to sell one house property and make investment in two without paying any capital gains tax.	+	== World Cup==
−	• Threshold for TDS on interest income from deposits with banks and post offices increased from Rs 10,000 to Rs 40,000. The limit for a senior citizen payee continues to be Rs 50,000. In some cases, individuals earning interest income from fixed deposit exceeding Rs 10,000 were filing income-tax return to claim tax refund for TDS even when their net taxable income was lower than the exemption limit (Rs 2.5 lakh). Now, such individuals will not be required to file return if interest income from such deposits does not exceed Rs 40,000.	+	Young shooter Manisha Keer, daughter of a fisherman in Bhopal, powered India to a silver at the World Cup in Cairo  Manisha, Kirti Gupta and Rajeshwari Kumari made up the India trap team at the year’s first International Shooting Sport Federation (ISSF) World Cup Shotgun stage in Cairo. Manisha had the highest individual score among trio
−	• Threshold for TDS on rent paid by any person (other than individual or HUF not subject to tax audit) to a resident increased from Rs 1.8 lakh per year to Rs 2.4 lakh per year. This will provide administrative relief to small taxpayers (landlords), if they have let out their flats to companies. However, if a tenant is a small individual taxpayer, then the TDS will apply only if the rent payout is more than Rs 50,000 per month.	+	The trap trio put up a tough fight against Russia, blasting away to a fantastic comeback — from 0-4 down to tie the final at 4-4. However, they could not keep up the momentum in the final 15-shots-per-team shootout and had to be content with second-best. Manisha got the highest score — 158 out of 175. Rajeshwari and Kirti scored 143 each, taking India’s score to 444. The Russian team scored 463 and hosts Egypt got bronze with 405 points.
−	• The I-T department plans to be more taxpayer-friendly by processing income-tax returns within 24 hours and issuing refunds simultaneously.	+	Their effort ensured that the Indian squad finished the World Cup with two medals, with the men’s Skeet team bagging a bronze medal earlier on in the tournament. Earlier in the Trap Mixed Team competition, Manisha and Kynan Chenai representing the second Indian team in the competition, shot a total of 133 to finish in ninth place out of 14 teams.
−	• It plans to conduct all verification and scrutiny assessment of returns electronically. This will be done by an anonymous back office, manned by tax experts and officials, eliminating personal interface between taxpayers and officials.	+	===India’s highest-ever medal tally in WC===
		+	[https://timesofindia.indiatimes.com/sports/more-sports/shooting/india-end-with-highest-ever-medal-tally-in-shooting-world-cup/articleshow/81741943.cms  Sabi Hussain, March 29, 2021: ''The Times of India'']
−	'''Googly To Watch Out For'''	+	[[File: ISSF Shooting World Cup (Delhi), 2021.jpg|ISSF Shooting World Cup (Delhi), 2021 <br/> From: [https://timesofindia.indiatimes.com/sports/more-sports/shooting/india-end-with-highest-ever-medal-tally-in-shooting-world-cup/articleshow/81741943.cms  Sabi Hussain, March 29, 2021: ''The Times of India'']|frame|500px]]
−	• On December 10, 2018, the finance ministry announced a proposal to increase the tax exemption limit for lump-sum withdrawal from the National Pension System to 60% of the total amount. With this, the entire lump sum withdrawal from NPS, which is limited to 60% of the accumulated corpus, would have been exempt from tax. However, this proposal has not been notified in the Finance Bill, 2019, and, hence, the current tax exemption limit of 40% of the total amount remains unchanged.	+	India end with highest-ever medal tally in Shooting World Cup
−	(Note: The full-fledged Budget could revise the tax rates and provisions)	+	NEW DELHI: India finished their shooting World Cup campaign with a golden finish in the trap team events on the concluding day of competitions on Sunday as the hosts recorded their most successful outing in a single edition of the WC stage by cornering 30 medals, including 15 gold.
−	===The main changes===	+	India has been ruling the medals chart at the shooting World Cups since the New Delhi edition in February 2019 and this was the country’s sixth successive No. 1 finish at the ISSF championships in the rifle/pistol events – New Delhi, Beijing, Munich, Rio de Janeiro (World Cups), Putian, China (World Cup Final) in 2019 and at the combined WC stage here in 2021.
−	[[File: The main changes in IT laws, wef Sept 2019.jpg|The main changes in IT laws, wef Sept 2019 <br/> From: [https://epaper.timesgroup.com/Olive/ODN/TimesOfIndia/shared/ShowArticle.aspx?doc=TOIDEL%2F2019%2F08%2F31&entity=Ar00601&sk=3EA016AA&mode=image  August 31, 2019: ''The Times of India'']|frame|500px]]	+
		+	However, it’s also a fact that India’s overall tally in this edition was largely swelled by the host shooters’ medal-winning performances in nonOlympic competitions in the team and mixed-gender events.
−	'''See graphic''':	+	Overall, India’s medal count stood at 15 gold, nine silver and six bronze. USA and Italy finished miles behind, with a total of eight and four medals, respectively.
−	'' 9 things that will change from tomorrow, wef Sept 2019  ''	+	On Sunday, Shreyasi Singh, Manisha Keer and Rajeshwari Kumari combined to shoot India’s first gold of the day when they defeated Kazakhstan 6-0 in the final of the women’s trap team competition. They won the first series of five-shot each 12-11, the second 11-8 and the third by a margin of 12-9 to outclass the Kazakhs.
−	[[Category:Economy-Industry-Resources|IINCOME TAX INDIA: LAWSINCOME TAX INDIA: LAWSINCOME TAX INDIA: LAWS	+	Later, the trio of Kynan Chenai, Prithviraj Tondaiman and Lakshay Sheoran beat the Slovakians 6-4 in a hard-fought final to clinch the second gold of the day in the men’s trap team.
−	INCOME TAX INDIA: LAWS]]	+
−	[[Category:India|IINCOME TAX INDIA: LAWSINCOME TAX INDIA: LAWSINCOME TAX INDIA: LAWS	+
−	INCOME TAX INDIA: LAWS]]	+
−	[[Category:Law,Constitution,Judiciary|IINCOME TAX INDIA: LAWSINCOME TAX INDIA: LAWSINCOME TAX INDIA: LAWS	+
−	INCOME TAX INDIA: LAWS]]	+
−	[[Category:Pages with broken file links|INCOME TAX INDIA: LAWS]]	+
−	=See also=	+	Earlier, India had won a silver with the trio of Gurpreet Singh, Vijayveer Sidhu and Adarsh Singh going down 2-10 against the Team USA in the final of the men’s 25m rapid fire pistol team event.
−	[[Direct taxes: India]]	+
−	[[Income Tax India: Expert advice ]]	+	Speaking about the country’s campaign in the trap shooting and her own individual performance, Gold Coast CWG gold winner Shreyasi, who is also an MLA from Bihar’s Jamui district, told TOI: “I think because of my hectic schedule (juggling between campaigning for Bihar elections and preparing for the WC), my training definitely took a toll. I have also been slightly unlucky when it came to the mixed team event final (with Kynan Chenai). I felt we were a bit unlucky finishing fourth. But I believe the trap team is still very young and we are growing together. Shotgun has suffered because of lack of foreign coach and technical support staff for a very long time. I am looking forward to the CWG and Asian Games next year. It’s my dream to win an Asiad gold in trap for the country.”
−	[[Income Tax India: Laws ]]	+	[[Category:India|S SHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASHOOTING: INDIASH
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Revision as of 06:45, 3 April 2021

This is a collection of articles archived for the excellence of their content.

Contents 1 International standing 2 Famous shooters 2.1 Abhinav bindra 2.2 Jitu Rai 3 2015 3.1 Airgun Shooting 3.2 Asian Shooting Championship 4 2016 4.1 Junior World Cup 4.2 Skeet 4.3 World Cup gold winners from India 4.3.1 Rifle 4.3.2 Shotgun 5 2017 5.1 The best players 5.2 Asian Championship, Wako City, Japan 5.2.1 17 medals by 3rd day 5.3 Asian Shotgun championships, Astana 5.3.1 India gets 8 medals 5.4 Commonwealth Shooting Championships 5.4.1 Narang wins 50m rifle prone silver 5.4.2 Nanjappa, Mittal win gold 5.4.3 India win 20 medals in all 5.5 ISSF World Cup 5.6 ISSF Shotgun World Cup, Mittal wins WC gold, equals world record 5.7 Ravi Kumar retains men’s 10m air rifle national title 5.8 World Cup 5.9 World Shotgun Championship: Ankur wins silver 6 2018 6.1 Asian Airgun Championship 6.1.1 Hriday-Elavenil duo shoots gold 6.1.2 Saurabh shoots gold 6.1.3 Manu-Saurabh break own Jr world record 6.2 Asian Games 6.2.1 Indian gold medals at Asiad 6.3 World Cup 6.3.1 World Cup: Rizvi wins gold with world record; Jitu Rai gets bronze 6.3.2 World Cup: gold for Sheoran 6.3.3 World Cup: India topped medals tally for first time 6.4 Hopes, Plzen: 11 gold, seven silver, six bronze medals 6.5 ISSF Junior World Cup 6.5.1 Elavenil Valarivan wins gold, sets Jr world record 6.5.2 ISSF Junior World Cup: another gold for Manu 6.5.3 Bhanwala siblings’ landmark golds 6.5.4 Saurabh Chaudhary: world record; Manu & Devanshi fined 6.5.5 India tops medals tally 6.6 ISSF World Championships, Korea 6.6.1 Two Indians win quota places together 6.6.2 Ankur wins double trap gold 6.6.3 Hriday wins world title 6.6.4 Junior men’s 25m pistol team leads 6.6.5 Juniors: two more gold; Seniors: Gurpreet wins silver 6.6.6  Mitharval wins gold; women falter 6.6.7 Punjab twins win gold 6.6.8 Shreya-Divyansh win Jr mixed bronze 6.7 Pistol (junior national) 6.8 Women 6.8.1 International Competitions of Hannover 6.9 Youth Olympic Games 6.9.1 Mehuli Ghosh, Shahu Mane win silver 7 2019 7.1 Apurvi world no. 1, Anjum no.2 7.2 Asian Airgun Championships 7.2.1 Gold and record for Saurabh-Manu pair 7.2.2 Indian shooters sweep shotgun golds 7.2.3 Shreya wins gold, sets world record 7.2.4 India dominates Asian Airgun Championship 7.3 Coach Mansher accused of partiality, conflict of interest 7.4 India wins 1 gold, 2 silver 7.5 ISSF World Cup  7.5.1 A lacklustre performance 7.5.2 Saurabh-Manu win 10m air pistol mixed gold 7.5.3 ISSF World Cup: 2 golds 7.5.4 ISSF World Cup: India no.1 team 7.5.5 Apurvi wins women's 10m Air Rifle gold 7.5.6  Rahi, Saurabh win gold 7.5.7 Indian men disappoint in 10m air rifle 7.5.8 Elavenil wins 10m Air Rifle gold 7.5.9 Abhishek wins gold, Saurabh bronze 7.6 Gold for Elavenil; Rajput wins Tokyo quota 7.7 ISSF Junior World Cup 7.7.1 Day 1: India win two shooting gold 7.7.1.1 Third shooting gold for Vijayveer 7.7.2 Day 2: India win six medals 7.7.3 Day 3: Elavenil wins junior WC gold 7.7.4 Day 4: Esha: Jr WC silver; Bhanwala: gold 7.7.5 Day 5: Sarabjot wins gold on debut 7.8 Sajjan Singh Masters 7.8.1 Anjum shoots above world record mark 7.8.2 Elizabeth wins gold at Masters shooting 7.9 World Police Games: Anjum wins five gold 8 2021 8.1 Mar: India rises to no. 10 in world 8.2 Asian Online Championship 8.3 ISSF Shotgun World Cup: Skeet bronze medal 8.4 World Cup 8.4.1 India’s highest-ever medal tally in WC

International standing

Biju BabuCyriac, The Times of India Jul 22 2016, Who will emulate Bindra at Rio's ranges?

Right from the time Rajyavardhan Singh Rathore shot silver in double trap 12 years back [2004] in Athens, Indian shooters have consistently delivered on the biggest stage. Abhinav Bindra reached the zenith in Beijing [in 2008] and the contingent returned from London [2012] with another impressive haul through Vijay Kumar and Gagan Narang. Such is the talent pool that it is now difficult to get into the Indian team even if you bag a quota place for the country .

Their impressive history meant shooters were among those who have got the maximum support under the government's Target Olympic Podium (TOP) scheme. Even after the exit of rifle coach Stanislav Lapidus, the shooters were provided all support to travel to off-shore destinations to continue their training with Stass.

In 2016 (before the Olympics)

Jitu World No. 3

Apurvi The Commonwealth Games champion.

Bindra:. The dasher from Chandigarh battled the agony after crashing out in Athens and bettered the Chinese in Beijing to become one in a billion. Four years later he missed out again as Vijay Kumar led the charge with his silver medal.

Gagan Narang London bronze medallist

Manavjit Singh Sandhu: Trap shooter former world champion. Olympics is the only medal missing from his glittering collection.

Famous shooters

Abhinav bindra

The Times of India, Dec 31 2014

Abhinav Bindra has been saying he's a hobby shooter from now on. But on current form, the Olympic gold-medallist is India's best bet for a medal in 2016 Rio Games after clinching an elusive CWG gold and a bronze in Incheon.

Jitu Rai

The Times of India, Dec 31 2014

Jitu Rai is fast becoming the Sachin Tendulkar of Indian shooting. With seven medals in 2014, the marksman's winning streak is remarkable. The shooter bagged three World Cup medals in nine days in June -the 10m air pistol silver in Munich and a silver (50m free pistol) and gold (10m air pistol) in Maribor. He followed it up with the 50m free pistol gold in CWG Glasgow and the Asian Games.

2015

Airgun Shooting

The Times of India, Oct 01 2015

India overall champions

Heena bags Gold as hosts top table with 17 medals in Asian air gun shooting

Hosts India ended their campaign on a high as Heena Sidhu and Shweta Singh won the women's 10m air pistol gold and silver respectively in 8th Asian Air Gun Shooting Championships at the Dr Karni Singh ranges.

It was Shweta who was ahead of Heena by 0.1 point till the 18th shot.But Shweta fumbled in the 19th shot and hit an 8.9 while Heena hit a 10.5 to surge ahead. The 8-pointer did the damage to Shweta's gold prospect and she couldn't come back in spite of shooting 10.0 compared to Heena's 9.2, lagging by 0.8 point. The bronze went to Korea's Kim Seon (175.8). Third Indian in fray, YashaswiniDeswal (155.3) finished fourth.

The team gold in the event too went to India with 1157 points, while Sri Lanka (1098) and Hong Kong (1094) took silver and bronze respectively. In the qualifications, the Indian trio of Heena, Yashashwini and Shweta shot impressive scores to march towards the final. While Heena and Yashashwini shot an identical 387, Shweta struck 383. The scores are good enough to take the shooters to the final even at a worldlevel event. The trio will now shoot at the Asian Championships in Kuwait in November, which is the last quota event for the Rio Olympics.

In the junior women category though there was a clean sweep, the fact that there were only four participants in the event, brought down the importance of the medals. Shri NivethaParamanantham clinched gold after scoring 200.7 in the final.She had shot 380 in qualifications.The silver went to Gauri Sheoran (380 and 198.0) and bronze to Shreya Gawande (378 and 179.9).

It was Iran's day in the youth women's final, as Haniyeh Rostamiyan won gold after shooting 195.6 in the final. The silver too went to Iran with LayaMohammadi was just 0.2 (195.4) points behind the topper. India's HarshadaNithave was third with 174.8 points. The team gold went to India with MalaikaGoel (374), Harshada (373) and Nayani Bhardwaj (369) taking the total to 1116. Iran bagged silver with 1104 points and Chinese Taipei got bronze 1100.

India topped with six gold, five silver and six bronze. Iran were second with 12 medals (6 gold, 5 silver, 1 bronze) and Tajikistan third with five medals (1 gold, 2 silver, 2 bronze).

Asian Shooting Championship

Medals won

The Times of India, November 4, 2015

Day 1

The Indian shooting squad began its campaign at the 13th Asian Shooting Championship on an impressive note as they bagged five medals. The 10-metre air rifle women's youth team won the day's only gold for India when Prachi Gadkari, Gayatri Pawaskar and Aashi Rastogi finished with a combined total of 1226.8 at the end of their qualification rounds. Prachi also won the individual bronze in the event. In the 10m air rifle junior women's competition, Mampi Das and Shriyanka Sadangi won the team silver medal . In the 50m free pistol for junior men, Sumedh Kumar won bronze.

Day two

Press Trust of India, November 4, 2015

Jitu Rai wins silver in 13th Asian Shooting Championship

Ace shooter Jitu Rai won India's first senior medal at the 13th Asian Shooting Championship, finishing second behind Korea's Park Daehun in the finals of the men's 50m pistol.

Park shot a finals world and Asian record score of 199.2 to clinch the gold medal. Jitu finished with a finals score of 189.5, in the process beating his long-time rivals Jin Jongoh of Korea and Vladimir Issachenko of Kazakhstan. Rai won India's first senior medal at the 13th Asian Shooting Championship, finishing second behind Korea's Park Daehun in the finals of the men's 50m pistol.

Jitu qualified for the finals in 7th position with a score of 555. Prakash Nanjappa finished 11th in qualifying with a score of 553, while Omkar Singh finished 24th with 545.

In the 10m air rifle junior men's event, India's Akhil Sheoran won a silver medal and Prashant won a bronze respectively. Xuechao Qian of China won the gold in the event.

Akhil and Prashant also teamed up with Pratik Borse to win the team silver in the event. In the 10m air rifle senior event for men, India's Satyendra Singh finished 5th in the finals.

N Gayathri won the day's fifth medal for India when she bagged the silver in the junior women's 50m rifle prone event with a score of 614.6. The gold went to Iran's Fatemeh Karamzadeh who finished with 617.3. Another Iranian Najmeh Khidmati won the bronze in the event. The trio of Gayathri, Srinithi Venkatesh and Sonika also won India a silver medal in the team event for the competition shooting a combined total of 1830.

The seventh medal of the day was won by the 10m air rifle men's youth team comprising Satyajeet Kandhol, Gajendra Rai and Babu Mithiliesh who bagged the team bronze.

Among the senior women, Kuheli Gangulee finished 4th in the 50m rifle prone event while Lajja Gauswami finished 9th and Elizabeth Susan Koshy finished 20th in the final standings. The trio also combined to finish 4th in the team competition of the same event.

In the women's 25m pistol, Heena Sidhu, Gauri Sheoran and Annu Raj Singh could not qualify for the finals.

Day three

The Indian shooting contingent added seven more medals to their kitty, five among them Gold, here on Day 3 of the 13th Asian Shooting Championship at Kuwait City. This takes India’s overall medal tally from the competition to 21. The summary of India’s medal-winning results on Day 3 is as follows:

10M Air Pistol Youth Men

Shainki Nagar of India won Gold with a finals score of 197. Samarjit Singh of India won the Bronze shooting 174.1 in the finals. The two combined with Mohit Gour to also win the Team Gold in the event shooting a combined total of 1690 to beat the Korean team which shot a total of 1677 while Thailand team won the Bronze shooting 1629.

10M Air Pistol Men Junior

Sumedh Kumar bagged his 3rd medal of the competition winning Bronze

He also won the Team Gold in the event combining with Hemendra Kushwaha and Achal Pratap Grewal to shoot a total score of 1706.

50M Rifle Prone Men Junior

Swapnil Kusale struck Gold in the event shooting a finals score of 185.4. The Silver was won by Qatar’s Mohammad Saad Almubarak of Qatar and the Bronze by Ce Wang of China. India also won the Team Gold in the event when Swapnil Kusale, Ishan Goel and Akhil Sheoran shot a combined total of 1839.4 to beat the teams from Korea and China who won Silver and Bronze respectively.

Day 4

Day 5

The Hindustan Times, November 6, 2015

Heena Sidhu wins gold in 13th Asian Shooting Championship

India’s Heena Sidhu made a grand return to form by winning the gold medal in the 10m air pistol women’s event at the 13th Asian Shooting Championship.

Heena, who won a gold at the righth Asian Air Gun Championship at home recently, shot an excellent 198.2 in the finals to edge out Mongolian Gundegma Otreyad, who shot 198. Jangmi Kim of Korea won the bronze with a score of 176.2. In the 10m air pistol junior women’s event, Shri Nivetha too won a gold with a score of 195.8 in the finals. She edged out Shinemurun Nyamdorj of Mongolia (195.4) and Heesun Kim of Korea (174.4), who won the silver and bronze medals respectively. Shreya Gawande, Shri Nivetha and Oshin Tawani also combined to win the team gold with a combined total of 1114. Mongoloia won the silver and Korea bagged the bronze Besides, the Indian trio of Nayani Bharadwaj (374), Harshada Nithave (374) and Malaika Goel (365) also won the a gold in the team event of the 10M air pistol uouth women’s event. In the 25m pistol men’s junior event, India’s Shivam Shukla won gold shooting a score of 576. Korea’s Jungwoo Park (575) and Jaekyoon Lee (572) claimed the silver and bronze respectively. Shivam, Arjun Das and Achal Pratap Grewal also won the silver medal in the team event. Meanwhile in the junior skeet men’s competition, Angad Bajwa secured the individual gold. The team of Angad Bajwa (121), Anant Naruka (112) and Arjun Mann (114) shot a total of 347 to walk away with the team gold also in this category.

Day 6

Sources:

1. The Times of India, Nov 10 2015

2. Press Trust of India

India Top Medal Standings on Day 6 of the 13th Asian Shooting Championship

India went ahead of China with a total of 12 gold, 8 silver and 8 bronze for a total haul of 28 medals with three more days left. China has 11 gold, 8 silver and 9 bronze medals. India on jumped to the top of the overall medal standings a the 13th Asian Shooting Championship with six more medals to their kitty on Day 6 of competitions here. India went ahead of Chi na with a total of 12 gold, 8 sil ver and 8 bronze for a tota haul of 28 medals with three more days left. China has 11 gold, 8 silver and 9 bronze medals. In men's 25m standard pistol event, Mahendra Singh won the silver shoot ing a total of 572. Korean Dae Kyu Jang won the gold with 581 points. Mahendra teamed up with Gurpreet Singh and Neeraj Kumar to win the team bronze in the event. Lajja Gauswami, Anjum Moud gil and Elizabeth Susan Koshy shot a total of 1734 to bag the team event bronze.China won gold with a score of 1749 while Korea won silver shooting a combined score of 1737.

India jumped on top of overall medal standings at 13th Asian Shooting Championship with six more medals to their kitty on Day 6 of competitions in Kuwait. India went ahead of China with a total of 12 gold, 8 silver and 8 bronze for a total haul of 28 medals with three more days left. China has 11 gold, 8 silver and 9 bronze medals.

In men's 25m standard pistol event, Mahendra Singh won the silver shooting a total of 572. Korean Dae Kyu Jang won the gold with 581 points.

Mahendra teamed up with Gurpreet Singh and Neeraj Kumar to win the team bronze in the event. The trio shot a total of 1676 points. The Korean team won the gold with a total of 1698 while China won the silver shooting 1691

In women's 50m rifle 3 positions event, Lajja Gauswami qualified for the 8-women final but ended seventh shooting 404.6 in the finals.

Gauswami, Anjum Moudgil and Elizabeth Susan Koshy shot a total of 1734 to bag the team event bronze. China won gold with a score of 1749 while Korea won silver shooting a combined score of 1737.

In men's junior air standard pistol event, Achal Pratap Grewal shot 562 to win gold. Jungwoo Park and Jaekyoon Lee of Korea shot 561 and 560 respectively to win silver and bronze.

The Indian trio of comprising Achal Pratap Grewal, Shivam Shukla and Rituraj Singh also won gold in the team event ahead of the Korea and Mongolia.

Day 7

The Hindu, Nov 10 2015

Swapnil Kusale asserted his class in the final by winning the junior men’s rifle 3-position gold, his second individual gold, in the 13th Asian shooting championship in Kuwait on Tuesday.

After qualifying in the fourth place with a modest total of 1151, Kusale dominated the final to eventually prevail over Wang Ce of China by 3.5 points for the gold.

In the process, Mohammad Hossein Karimi of Iran, who had topped qualification with 1163 was pushed to the bronze medal.

Kusale’s effort, along with Akhil Sheoran and Ishan Goel, fetched the team silver for India. He had earlier won the rifle prone, individual and team gold.

There was no matching success in the rapid fire pistol event for the Indian camp, but the squad managed to add the team bronze in the men’s section and the team silver in the junior men’s event.

Olympic silver medallist Vijay Kumar continued to grapple with his form, and shot 570 that placed him 12th in a field of 26 shooters.

Neeraj Kumar made the final with 577, but ended fifth.

Olympic quota winner Gurpreet Singh, shooting in the ‘’Out of Competition’’ section, a replacement for the MQS section, could also muster only 571.

Among the juniors, Shivam Shukla and Rushiraj Barot made the final, and eventually placed fourth and fifth respectively. Together with Arjun Das, the trio won the team silver, a distant second, 51 points behind Korea.

With a gold, two silver and a bronze medal for the day, the Indian team took its overall tally to 17 gold, 13 silver and 12 bronze medals on the penultimate day of the championship.

The results:

Men: 25m rapid fire pistol: 1. Li Yuehong (Chn) 34 (585); 2. Zhang Fusheng (Chn) 32 (576); 3. Kim Jun Hong (Kor) 28 (586); 5. Neeraj Kumar 11 (577); 12. Vijay Kumar 570; 17. Akshay Suhas Astaputre 565. OOC: Gurpreet Singh 571.

Team: 1. China 1740; 2. Korea 1732; 3. India 1712. Junior men: 1. Park Jungwoo (Kor) 31 (573); 2. Jang Ji Won (PRK) 23 (557); 3. Youn Jinwon (Kor) 19 (573); 4. Shivam Shukla 11 (557); 5.

Rushiraj Barot 10 (556); 9. Arjun Das 534. OOC: George Thomas 514. Team: 1. Korea 1698; 2. India 1647; 3. Thailand 1616. 50m rifle 3-position: Junior men: 1. Swapnil Kusale 453.3 (1151); 2. Wang Ce (Chn) 449.8 (1153); 3. Mohammad Hossein Karimi (Iri) 438.6 (1163); 6. Akkhil Sheoran 404.2 (1134); 13. Ishan Goel 1105. Team: 1. China 3450; 2. India 3390; 3. Korea 3383.

Final day

The Times of India, Nov 12 2015

Vijay shoots two medals to take India's final tally to 44

London Olympics Silver medallist Vijay Kumar shot two more medals on the final day of the 13th Asian Shooting Championship here to take India's final tally to 44 including 17 Gold, 14 Silver and 13 Bronze. Vijay won the Bronze in the 25M Center Fire Pistol event and also teamed up with veteran Samaresh Jung and Pemba Tamang to bag the Team Silver in the event. The penultimate day had also produced success galore for the Indian shooters as they racked up four medals. Swapnil Kusale struck gold in the 50m rifle 3 position event for junior men by shooting 453.3 in the finals. He then teamed up with Akhil Sheoran and Ishan Goel to also win the team silver with a combined score of 3390, as India finished behind China who shot a score of 3450. Korea won the bronze with a score of 3383.

2016

Junior World Cup

India finished second with a total of nine gold, five silver and 10 bronze medals at the year's second and final Junior World Cup in Gabala, Azerbaijan. Russia topped the medal standings with 12 Golds for the total of 25 medals. A total of 18 countries won medals at the competition. (PTI |September 22, 2016| Indian shooters finish second in Junior World Cup)

Subhankar Pramanick and Sambhaji Patil won gold. (Tushar Dutt, Subhankar and Sambhaji shoot gold in Junior World Cup, Sep 19 2016 : The Times of India)

Kolkata's Subhankar won the top place in 50m prone rifle event, while Aurangabad's Sambhaji clinched the yellow metal in 25m standard pistol. Sambhaji's top finish also helped his teammates Gurmeet Singh and Rituraj Singh win the team gold. The 25m standard pis tol is not an Olympic sport.

India's Rushiraj Barot won 25m rapid fire gold in the ISSF Junior World Cup. (Tushar Dutt, Rushiraj shoots gold in Junior World Cup,Sep 21 2016 : The Times of India)

Rushiraj shot 25 in the final to win the top place. Rushiraj's medal helped India maintain the second spot with six gold and overall 18 medals, behind Russia's 10 gold and 21 total medals.

The Ahmedabad-born shooter won a World Cup gold; however, the field wasn't world class. There were only 10 shooters from four countries in the field. India had four shooters, while Thailand had three. Australia had two and Czech Republic one. In a way Rushiraj was lucky that the field met the minimum-participation criteria of the ISSF to be eligible for the medal. According to ISSF's rule number 3.8.2.1-2-3, “A minimum of 15 individuals in each of the men's and women's events or 10 individuals in men's and women's junior events must participate before individual medals can be awarded.”

Subhankar, Fateh Singh Dhillon and Ajay Nithish won the team silver in 50m prone rifle.

Lakshaya and Kismat Chopra and Manavaditya Singh Rathore bagged the team bronze in the Men’s Trap event.

Manavaditya, qualified for the individual Bronze medal match-up in the event, being part of two shoot-offs in the lead up, but had to be contended with fourth place eventually, coming second-best to Italy’s Matteo Marongiu.

Lakshaya and Kismat and Manavaditya bagged the team Bronze in the Men’s Trap when together they shot a total of 347 out of the possible 375 hits. Italy shot 360 to win Gold while Australia finished a point ahead of India to claim Silver.

Earlier both Manavaditya and Lakshaya were tied in fifth place, with two other shooters on a score of 118 at the end of the qualifying round of 125 shots each. Only six shooters qualify for the final rounds.

In the ensuing shoot-off Manavaditya and a Chinese shooter, Chengjiang Liu, were on target with their first two shots and qualified.

Lakshaya missed his second and the other Kazakh shooter, Nikolay Belskiy, missed his first, to be placed seventh and eighth respectively.

In the Semi-finals, Manavaditya was again tied with four others, including eventual Gold medalist, Australia’s Jack Wallace, to even have a shot at the Gold medal match.

Skeet

The Times of India, Apr 26 2016

Khan wins WC skeet medal

TusharDutt

After 12 days of disappointment in the ISSF World Cup in Rio, Mairaj Khan brought some joy to the Indians by winning a silver medal in the men's skeet competition, a first for the country. the country.

Mairaj, who became first Indian to win an Olympic quota in skeet, lost the gold to Sweden's Marcus Svensson in the final.

Mairaj, who who was shooting well found himself in trouble as he ran out of ammunition before his shoot-off for gold. He borrowed ammo from Greek shooter Nikolaos Mavrommatis, which gave the Indian a shot at gold, but at the same time took away the momentum he had got.

Mavrommatis had finished 52nd in the qualification round.

Mairaj, who qualified se cond for the semifinal after shooting 122. In the semifinal, the Indian was bang on target, shooting 15 out of 16 targets, and proceeded for the gold match with Svensson (15). In the gold-medal match, Mairaj and Marcus' scores were tied at 14 and the match went to the shoot-off (tie-breaker).

World Cup gold winners from India

Rifle

Anjali Bhagwat

Gagan Narang

Sanjeev Rajput

Shotgun

Rajyavardhan Singh Rathore

Ronjan Sodhi

Manavjit Singh Sandhu

2017

The best players

February 8, 2018: The Times of India

JITU RAI

Won four gold medals and a bronze at ISSF events and two bronze medals at the Commonwealth Shooting Championships. Paired with Heena Sidhu to win the 10m mixed team air pistol event at the ISSF World Cup in Delhi in February. Next, shot a world record total of 230.1 to claim gold in the men’s 50m pistol event at the same event. In the 10m pistol bronze, finished with bronze.

With Heena, claimed gold in the mixed team 10m air pistol event - forging a stirring recovery from 0-4 to 7-6 - in the ISSF World Cup Rifle/Pistol series in Gabala, Azerbaijan. Again, with Heena, won the 10m air pistol mixed team gold at the ISSF World Cup final in Delhi in October, finishing with 483.4 points to beat France with 481.1. Won 50m and 10m bronze at the Commonwealth Shooting Championships in Brisbane. Won 50m gold at the 61st National Shooting Championship with a new national record score of 233. Ended the year with a 10m air pistol bronze at the 10th Asian Championship.

AMANPREET SINGH

Won silver and bronze medals at ISSF World Cup events and silver at the Commonwealth Shooting Championships. Claimed silver in the men’s 50m pistol event at the ISSF World Cup in New Delhi. In the eight-man final, finished with 226.9 which was second to Jitu Rai’s world record 230.1. Won bronze in the men’s 50m pistol event at the ISSF World Cup final in New Delhi. Won 50m pistol silver at the Commonwealth Shooting Championships in Brisbane.

ANKUR MITTAL

Ranked No 1 in the world in the men’s double trap. Won two silver medals at ISSF events and gold at the Commonwealth Shooting Championships. Won silver in the men’s double trap at the ISSF World Cup in Delhi and gold at the ISSF World Cup (Shot Gun) in Acapulco, Mexico. In Mexico, beat the gold medallist from New Delhi, Australia’s James Willet. Won double trap gold at the 7th Asian Championship Shotgun in Astana, Kazakhstan. With Mohd Asab and Sangram Dahiya, also won Team Gold in Astana. Won silver in the men’s double trap event at the ISSF World Shotgun Championship in Moscow. Won gold in the men’s double trap at the Commonwealth Shooting Championships.

SANGRAM DAHIYA

Won one gold medal and one silver medal at ISSF events. Won silver in the men’s trap event at the ISSF World Cup final in Delhi in October. Sangram topped qualifying with a score of 144/150 and then finished the 80-shot final with a score of 76, coming in second to the world record effort of 79 from China’s 2008 Olympic Bronze medallist Hu Binyuan. With Ankur Mittal and Mohd Asab, won Team Gold at the 7th Asian Championships Shotgun in Astana.

HEENA SIDHU

Won three gold medals and another at the Commonwealth Shooting Championships. Paired with Jitu Rai to win the 10m mixed team air pistol event at the ISSF World Cup in Delhi. In May, won bronze in the women’s 10 air pistol event at the Grand Prix of Liberation Plaza Shooting Championships in the Czech Republic. Heena shot 218.8 in the eight-woman final, in an event won by Rio Olympic gold and bronze medalist Anna Korakaki of Greece. With Jitu, claimed gold in the mixed team 10m air pistol event — forging a stirring recovery from 0-4 to 7-6 - in the ISSF World Cup Rifle/Pistol series in Gabala, Azerbaijan. Again, with Jitu, won the 10m air pistol mixed team gold at the ISSF World Cup final in Delhi, finishing with 483.4 points to beat France with 481.1. Shot 240.8 in for gold in the 10m air pistol event at the Commonwealth Shooting Championships. Ended the year with a 10m air pistol bronze at the 10th Asian Championship.

Asian Championship, Wako City, Japan

17 medals by 3rd day

Jitu, Heena add two bronze to India’s kitty, December 11, 2017: The Times of India

Pistol aces Jitu Rai and Heena Sidhu bagged a bronze each to continue India’s medal charge at the 10th Asian Championship 10m Rifle/Pistol in Wako City, Japan Sunday. Jitu won an individual bronze in the men’s 10m Air Pistol, which

also helped the Indian team comprising Shahzar Rizvi and Omkar Singh besides Jitu, to bag the Team gold in the event.

Heena claimed an individual bronze in the women's 10m Air Pistol. Her effort, along with teammates Shri Nivetha Paramantham and Harveen Srao, helped the Team clinch a silver.

India added another individual bronze through Anmol Jain in the junior men's 10M Air Pistol as well as the Team silver in the event, thanks to the combined exploits of Anmol, Gaurav Rana and Abhishek Arya.

Having won 11medalson thefirst two days of the competition, India's medal count stands at four gold, six silver and seven bronze for a total of 17 medalssofar. In the men’s 10m Air Pistol, itwas Shahzar Rizvi who topped qualification with a score of 583. He along with Jitu,, who shot 577 to finish fifth in qualifying, made it two Indians in the eight-man final.

The experienced Omkar Singh missed out, shooting 575 to finish 10th but enough to secure the Team gold for the troika.

Asian Shotgun championships, Astana

Tushar Dutt, Maheshwari shoots bronze in Asian meet , August 12, 2017: The Times of India

Maheshwari Chauhan tur ned the anxiety of compe ting in a senior event into excitement on Friday, clinching the bronze medal in skeet in the Asi an Shotgun cham pionships in Asta na, Kazakhstan.

Maheshwari, 21, shot 40 in the final for her first international medal in senior category . With this medal, Maheshwari became only the third Indian to win an international medal after Arti Singh Rao and Saniya Sheikh. Arti had won bronze at ISSF World Championships in 1999, gold in 2003 and bronze in 2000 in the World Cup apart from medals in various editions of Asian Clay Championships between 2000 and 2009. Saniya has an Asian Clay Championships bronze to her credit.

Maheshwari progressed to the knockouts by topping the qualification round with a score of 6875. However, it was always going to be a tough fight for the young Indian in the final as she was competing against seniors like Meng Wei of China and Sutiya Jiewchaloemmit of Thailand. Meng was one of the finalists in the Rio Olympics, while Sutiya is a multiple World Cup medal winner.

In the final, Meng stood up to her reputation (World ranking 4) with a score of 55, while Sutiya (world ranking 5) shot 54.Rashmi Rathore, another Indian in the final, finished fourth with a score of 32 after she qualified by shooting 64. “It is my first senior medal. I was both excited and nervous before the match.

“Rather, I focused on one shot at a time,“ Maheshwari, who hails from Rajasthan and has been shooting for the last five years, told TOI from Almati.

India gets 8 medals

Mairaj-Rashmmi bags gold, August 14, 2017: The Times of India

India finished their campaign at the 7th Asian Championship Shotgun on high as the pair of Mairaj Ahmad Khan and Rashmmi Rathore bagged a gold medal in the skeet mixed team event on the concluding day.

The Indian duo eked out a narrow 28-27 win over the Chinese pair of Liu Jiangchi and Gao Jianmei in the gold-medal match. The host combination of Vladislav Mukhamediyev and Olga Panarina settled the bronze.

In an event billed as test event, Mairaj and Rashmmi qualified for the semifinals in fifth place out of 10 teams when they shot a combined score of 93. They scored the same as the silver winning Chinese pair, but came second (4-3) in a shoot-off. sIn the semi-final match, the Indians prevailed over the bronze-winning Kazakhstan team 28-27.

India finished the championship with a total of eight medals. Ankur Mittal had earlier won a gold in the men's double trap and had also helped India bag the team gold in the event. Kynan Chenai won a bronze in the men's trap and also partnered Shreyasi Singh to claim the trap mixed team bronze. Maheshwari Chauhan also clinched a bronze in the women's skeet, along with a team silver in the event before the men's skeet team picked up another bronze.

Commonwealth Shooting Championships

Tushar Dutt, CW SHOOTING - Heena wins 10m pistol gold; Deepak takes rifle bronze, November 1, 2017: The Times of India

Rizvi, Pooja shoot gold in Gold Coast, Nov 02 2017: The Times of India 

Indian pistol shooters ma de a clean sweep at the 10m air pistol podium as Shahzar Rizvi clinched gold, while Omkar Singh and Jitu Rai secured silver and bronze respectively in the Commonwealth Shooting Championships in Gold Coast, Australia.

While Rizvi and Singh qualified for the final with modest scores of 581 and 576 respectively , even a low 571 was enough for Rai to qualify third. In the final, Rizvi was the strongest as he shot 240.7 to win the gold with a huge 4.7 point margin over Singh. Omkar scored 236 for silver, while Rai had to content with 214.1 for bronze.

In women's 10m air rifle event, Pooja Ghatkar rectified last week's disappointment at the ISSF World Cup in New Delhi with a gold finish.Another Indian, Anjum Moudgil won silver, while Meghana Sajjanar finished fifth.

Pooja, who had finished ninth and failed to qualify for the final in the same event in Delhi, shot 415 to advance to the medal round. In the final, the shooter shot an impressive 249. 8 to clinch the yellow metal.

Heena Sidhu clinched gold in women's 10m air pistol event at the Commonwe alth Shooting Championships in Gold Coast, Australia.

Heena bagged the gold by shooting 240.8 in the final. This is Heena's second gold in 10 days.She had won the mixed event gold with Jitu Rai at the ISSF World Cup Finals in New Delhi. The Commonwealth championships is a trial event before the Commonwealth Games which will be held at the same venue next year. Heena qualified for the final after scoring 386 in the qualification round. Another Indian, Harveen Srao, who had qualified for the final after shooting 369, finished fourth in the final with 194.1.

“It is a challenging range as 50m and 10m ranges are integrated opposite each other in the same hall. There is external light and wind presence even in the final hall here, which is not usual. I had to take all the challenges in my stride without getting affected by it,“ Heena later told TOI.

Australia's Elina Galiabovitch (238.2) and Kristy Gillman (213.7) finished second and third respectively .

In men's 10m air rifle event, Deepak Kumar bagged bronze with a score of 224.2 in the final.Australians Alex Hobarg (247.6) and Jack Ros siter (245.5) clinched the gold and silver respectively.

London Games bronze medallist shooter Gagan Narang, who had made a comeback to the 10m event after a long gap, shot well too but he missed out on a medal after finishing fourth.Narang qualified for the final on top with a Commonwealth record score of 626.2, but a couple of 9s in the final cost him a medal. Ravi Kumar finished fifth with 182.2.

Narang wins 50m rifle prone silver

Narang wins silver in Commonwealth Shooting Championships, November 2, 2017: The Times of India

Ace Indian shooter Gagan Narang made a stunning comeback to secure the silver medal in the 50m rifle prone event of the Commonwealth Shooting Championship.

Annu Raj Singh, who also made a comeback in the Indian team, had a good outing as she cruised her way to win the bronze medal in the women's 50m pistol competition.

The 2010 CWG gold medallist shot a total of 28 in the finals to finish third.

London Olympics bronze medallist Narang, who is appearing in his first major tournament since the 2016 Rio Olympics, shot a total of 617.6 in the qualification to end fourth. In the finals, he shot 246.3 to end just 1.4 points adrift the leader and settled for the second place.

"It was a very windy day and I had to dig deep. It was a test of my patience as I had to release my shots at the right time," the 2010 CWG Gold medal said.

Narang knows that there is a lot of work to be done ahead of the Gold Coast 2018 Commonwealth Games.

"It was a test event for the Commonwealth Games next year and one of the things to test was the wind conditions and I did just that today. The final score still can be better and I know that I need to put in some more in that direction," he added.

India won a gold each in the men's 10m air pistol and women's 10m air rifle events, respectively, yesterday. On the first day of competition, Heena Sidhu clinched a gold medal in women's 10m air pistol event.

Nanjappa, Mittal win gold

Nanjappa, Mittal win gold, Nov 4, 2017: The Times of India

India took their gold medal count to five at the Commonwealth Shooting Championships with Prakash Nanjappa and double trap shooter Ankur Mittal clinching top honours in their respective events.

Nanjappa led an Indian cleansweep at the men's 50m pistol event with World Cup final bronze-medallist Amanpreet Singh winning silver and Jitu Rai fetching his second bronze of the competition.

Mittal added more glitter to his best ever international year with the double trap gold, while Shreyasi Singh bagged a silver in the women's double trap event to round off yet another successful day for India at the competition. India have so far won 15 medals at the ongoing championships.

Making a strong comeback in the eight-man final round, Nanjappa won the gold with a score of 222.4. It was Jitu, who topped the qualification round with a 559, while Amanpreet qualified third with 543 and Nanjappa in fourth with 542.

India win 20 medals in all

Shooters finish with big CW haul, Nov 7, 2017: The Times of India

India ended the Commonwealth Shooting Championships with a haul of 20 medals as Satyendra Singh and Sanjeev Rajput bagged gold and silver respectively in the mens 50 metre Rifle 3 Positions event on the concluding day of competitions.

The Indian squad won a total of six gold, seven silver and seven bronze medals after a week of competition. This included a gold and silver each in Shotgun events while the rest were from the Rifle and Pistol disciplines.

Chain Singh had also qualified for the eight-man final of the Rifle 3 Positions event. Satyendra qualified in second place with a total of 1162 with a best of 394 out of 400 in the Prone position. Veteran Sanjeev Rajput qualified in third place with 1158 while Chain was fourth with the same score but with lesser inner 10s.

In the final though, Satyendra was quickest off the blocks while Sanjeev chased him close throughout the length of the 45-shot final.

Satyendra eventually prevailed, finishing with 454.2 to Sanjeev's 453.3. Chain Singh was in third place in the initial stages of the final, raising hopes of an Indian clean sweep. But he was eventually overtaken by Australian Dane Sampson, after the 12th shot.Sampson held on to secure the bronze medal. In the men's trap event at the shotgun ranges, Birendeep Sodhi was the lone Indian to qualify. He shot 118 out of 125 to qualify in fifth place and eventually finished fourth.

ISSF World Cup

Jitu-Heena pair wins gold in WC, June 13, 2017: The Times of India

India's Jitu Rai and Heena Sidhu combined to clinch the gold medal in mixed team 10m air pistol event of the ISSF World Cup, beating Russia 7-6 in the final.

Earlier, on day four of the competitions at the riflepistol World Cup, both Jitu and Heena narrowly missed out on making the final of the individual men's and women's 10m air pistol event, finishing 12th and 9th in their respective qualification rounds. Only the top eight make it through to the final. Although the mixed team events are not being considered for the medal tally at the World Cup stage this year, they have been approved as medal events for the Tokyo 2020 Olympics. The win augurs well for the Indian pair as this was its second World Cup gold together, having won the event in the New Delhi stage in 2017.

ISSF Shotgun World Cup, Mittal wins WC gold, equals world record

Tushar Dutt, Mittal wins WC gold, equals world record, March 24, 2017: The Times of India

Ankur Mittal gifted himself a birthday gift in advance by winning the World Cup double trap gold with a world-record equaling score to boot. His birthday falls on March 30.

Ankur, who was born in Sonipat and lives in Delhi, clinched the gold at the ongoing ISSF Shotgun World Cup in Acapulco. Ankur shot a score of 75 in the final to equal the world record created by Australia's James Willet in the New Delhi edition of the competition. The record is fresh since International Shooting Sport Federation (ISSF) has implemented new rules from January 1, 2017

Willet, who scored 73 in the 80-shot final, won the silver while the bronze went to China's Ying Qi, who shot 52.

“This has to be a special medal for me. It pays for the hard work that has been done in the last seven years. I am glad it came before I turn 25,“ the shooter told TOI.

Asked how much the medal means to him since it has come at a time when double trap is on its way out from the Olympics programme, he said, “The medal is still special. Also, the ISSF will have a final meeting with the International Olympic Committee (IOC) in the coming months, so hope the decision is changed and double trap stays in the programme.“

But if it doesn't, Ankur will gradually move to skeet or trap. “We have Asian Games and Commonwealth Games next year. I will conti nue to shoot double trap till then and may be post the meets, I will shift either to skeet or trap. I haven't decided yet,“ he added.

This is the second World Cup medal for Ankur. His first came in February when he shot 74 in the final in New Delhi to come second behind Willet.

The Indian qualified second for the final on Wednesday , after bettering Chinese Ying in the classification shootoff. Both Ankur and Ying had scored 138150 in the qualification round. Top six shooters make it to the final, where the qualification scores are not carried forward and the final starts from zero. In the final, Ankur could have broken the world record had he not missed a bird in the last 10 shots. Nonetheless, it was sufficient for him to top the podium.

Ravi Kumar retains men’s 10m air rifle national title

Ravi Kumar retains 10m air rifle title, December 21, 2017: The Times of India

Air Force’s Ravi Kumar retained the men’s 10m air rifle gold medal in the 61st National Shooting Championship at National Games shooting range here on Wednesday.

In the final, the junior warrant officer with Air Force continued his form from the Asian shooting championship held in Wako City, Japan couple of weeks ago, where he bagged a bronze medal. He was trailing Arjun Babuta of Punjab and veteran Sanjeev Rajput of Haryana after a five-shot in the first two series.

Ravi, an Asian Games team bronze medallist with Sanjeev and Abhinav Bindra in the 2014 Incheon Asiad, bounced back in the last 2-shot five series with a score of 251.2 and a difference of 2.3 over Punjab lad Arjun, who settled for silver with a score of 248.9.

Sanjeev was pushed to bronze medal with a score of 228.0. “This is the start of the journey for 2020 Tokyo. After missing Rio Olympics with an injury, I’m careful. I will be concentrating on the selection trials next month,” said the 27-year-old.

World Cup

Biswajyoti Brahma, Indian shooting takes bold step after debacle in Rio, March 4, 2017: The Times of India

It was a successful World Cup for India by all accounts, despite finishing way behind table toppers China.

The hosts bagged five medals, including one gold, to secure the fifth position in the medals tally; China had 12 medals -six gold and six silver. But what's positive about India's performance is that 15 of the 45 shooters made it to the finals in different events to win those five medals.

The numbers are impressive since Indian shooting is in a rebuilding process following the Rio Olympic debacle leass than a year back. Many established names were replaced by relatively new ones for the event and the squad returned with one of the best medal hauls for India in a World Cup. Leading the charge was Jitu Rai, the diminutive army man, who bagged two medals, including a gold, in pistol shooting. Indians tasted success across the formats -they had 6 shooters in rifle event finals, 5 in pistol finals and four in shot gun finals. Pistol shooter won most medals -3-while rifle and shot gun shooters won one each. Jitu Rai and Heena Sidhu also won the gold in 10m air pistol mixed gender team event, though the medal wasn't added to the table since it was conducted as a test event.

Pooja Ghatkar set the tone for the hosts with a bronze in women's 10m air rifle on the opening day of the competition. Mentored by Olympic medallist Gagan Narang, Pooja finished ahead of the likes of Najmeh Khedmati, the reigning Asian Games gold medallist from Iran.

Ankur Mittal sizzled in double trap, an event in which India won their first ever medal in shooting -a silver in 2004 Athens Games through Rajyavarshan Singh Rathore.Mittal finished second, just one point behind winner James Willett. Jitu Rai came back from a disappointing Olympics to the win two medals -a gold and a bronze. Amanpreet Singh's silver in 50m pistol behind Jitu made it sweeter. This was Amanpreet's first international event in over three years.

Sheeraz Sheikh's qualification for skeet signalled the slow but steady growth of the country in the event which was considered India's weak spot just two years back. There were some heartbreaks too. Zoravar Singh Sandhu was within striking distance of a medal in men's trap but a lapse in concentration saw him miss the bronze by a whisker.

National Rifle Association of India (NRAI) president Raninder Singh said he was happy with the performance of the team and expected them to do better in coming events. “I have no regrets about the performance. If I have any regrets it has to be women's 25m pistol event. We don't seem to be doing well there,“ Raninder said.

He said that India has sone well as far as performance in skeet is concerned. “We have improved in the last one and half year since we appointed Ennio Falco as coach of skeet team. But still we have a long way to go.“

Though Heena Sidhu failed to win a medal, the NRAI president felt she was going to be a key member of the squad considering that mixed gender event will be a medal event from October. “She shot very well in the mixed event final.“

Mixed bronze for Bajwa, American Dunn

Angad Vir Singh Bajwa and Haley Dunn of the US won the mixed team skeet medal at the ISSF World Cup on Friday . Angad and Haley beat the pairing of Robert Johnson and Caitlin Connor 28-26 in the bronze medal match of the test event. Hayden Stewart, partnering Kimberly Rhode of the US, won the gold defeating Argentine siblings Federico and Melisa Gill 29-26 in final.

World Shotgun Championship: Ankur wins silver

Marksman Mittal makes merry with shotgun silver, Sep 6, 2017: The Times of India

Rizvi Shines in Juniors' Double Trap, Helps India Clinch Gold in Team Event

Ankur Mittal won the silver medal in the double trap event of the World Shotgun Championship at the Fox Lodge Shooting Range in Moscow. In the process, Mittal became only the fourth Indian shotgun shooter to win an individual medal at the senior level of a World Championship after Dr Karni Singh, Rajyavardhan Singh Rathore and Manavjit Singh Sandhu.Rathore, who has taken charge as the Union sports minister, tweeted as soon as he got the news: “Congrats Ankur Mittal for the silver in double trap at @ISSF Shooting Shotgun WC! Your best is yet to come :) Splendid performance!“ This has been a phenomenal year for the 25-year-old, who went to Moscow with a kitty of two gold medals and a silver medal in top international competitions this year.He has set himself up for nicely for the ISSF World Cup Finals slated to be held in New Delhi in October. An kur, after shooting brilliantly through the day ­ topped qualifying with 145150 ­ and through the 80-shot final, narrowly lost out in the end to Russia's Vitaly Fokeev. The Russian, who was the the world champion in 2006, took the crown with 68 points to Ankur's 66. Among other Indians, Sangram Dahiya ended in 20th place with 135, while Md Asab came in 23rd with 133 hits in the qualifying round. The trio combined for the fifth spot in team category with 413 points.

In the junior men's event, India's Shardul Vihan and Ahvar Rizvi topped qualifying to get into the top six.Shardul shot 139 to be the sole leader of the pack. Ahvar shot 138 and then topped a three-way shoot-off to determine positions, to qualify for the finals in second place. India won the gold medal in the team event with Rizvi, Vihan and Shapath Bhradwaj's putting up a tally of 401.

In the individual final, Ahvar carried his shoot-off momentum and shot brilliantly to lead till the end, but lost the gold in the last two targets to Briton James Dedman.Ahvar finished with 66 out of 80 targets, a point behind Dedman.

2018

Asian Airgun Championship

Hriday-Elavenil duo shoots gold

Angad shoots world skeet record, November 7, 2018: The Times of India

Hriday-Elavenil duo shoots gold

India’s 10m air rifle mixed junior pairing of Elavenil Valarivan and Hriday Hazarika struck gold in the 11th Asian Championship being held in Kuwait City, with a junior world record score to boot. The other Indian pair of Mehuli Ghosh and Arjun Babuta won bronze in the same event.

Saurabh shoots gold

Saurabh shoots gold in Asian championship, November 9, 2018: The Times of India

Sensation Saurabh Chaudhary continued his incredible run by claiming his fourth individual gold medal in as many months with a top finish in the 10m air pistol junior men’s event of the Asian Airgun Championship. The 16-year-old, son of a farmer based in Meerut, first combined with compatriots Arjun Singh Cheema and Anmol Jain to log a total of 1731 to win the team gold and fetched the individual gold with 239.8 in the eight-man individual final to finish with two gold medals.

The Indians dominated the qualifying stages with Arjun topping the standings with a score of 578 after 60 shots. Anmol was second with 577 while Saurabh was placed third with a score of 576 and all three made it to the final.

Manu-Saurabh break own Jr world record

November 10, 2018: The Times of India

Bhaker & Chaudhary Win Mixed Team Gold In 10m Air Pistol

Teen shooting sensations Manu Bhaker and Saurabh Chaudhary shattered the junior world record on their way to winning the 10m air pistol mixed team gold medal in the 11th Asian Airgun Championships here on Friday. On the concluding day of the tournament, the Indians got the better of the Chinese pairing of Wang Xiaoyu and Hong Shuqi in the final. India’s junior shooting squad thus ended the championship with a tally of 11 medals, including four gold.

Youth Olympic Games champions Manu and Saurabh finished with a score of 485.4 in the final, well ahead of the Chinese who managed 477.9. India’s second pair in the finals, Abhidnya Patil and Anmol Jain, finished fourth. This was Saurabh’s third gold medal in two days having won the team and individual 10m air pistol events on Thursday, while Manu bagged the team silver.

Asian Games

Indian gold medals at Asiad

As in August 2018

Randhir Singh (trap),

Jaspal Rana (centre fire pistol),

Jitu Rai (50m pistol),

Ronjan Singh Sodhi (double trap),

Rahi Sarnobat

Saurabh Chaudhary (10m air pistol)

World Cup

World Cup: Rizvi wins gold with world record; Jitu Rai gets bronze

March 4, 2018: The Times of India

HIGHLIGHTS

Rizvi shot a world record score of 242.3 points in the final to beat Christian Reitz of Germany.

Ace India shooter Jitu Rai won the bronze in the event with a score of 219 points.

Mehuli Ghosh added another medal to India's tally with a bronze in the women's 10m air rifle event.

India shooter Shahzar Rizvi made his maiden ISSF World Cup appearance a memorable one by winning the gold medal in the 10m air pistol event at Guadalajara in Mexico late on Saturday. Rizvi shot a world record score of 242.3 points in the final to beat Christian Reitz of Germany, 239.7 points, to win the top honour. Ace India shooter Jitu Rai won the bronze in the event with a score of 219 points.

Three Indian shooters made it to the final of the ISSF World Cup season opener in Mexico. The other Indian shooter Om Prakash Mitharval finished the competition at creditable fourth position with a score of 198.4 points.

Later, Mehuli Ghosh added another medal to India's tally as she shot world junior record 228.4 points to win bronze medal in the women's 10m air rifle event. And like their male counterparts, three Indian shooters made to the final of this event too.

Anjum Moudgil finished at fourth position with 208.6 points, while Apurvi Chandela was seventh in the standings with 144.1 points.

India had a fruitful opening day in the competition as they won three medals - a gold and two bronze.

In the pistol event, Rizvi, with a score of 579, was the top-scorer among the Indians and second in the top-eight qualifiers, while Rai was third with a score of 578. This is the first World Cup for both Rizvi and Mitharval, who was fourth with a score of 576.

While in the women's rifle event, Ghosh qualified for the final at second spot with 629.1 points, followed by Chandela at seventh with 626.8 points and Moudgil at eighth with 626.7 points.

World Cup: gold for Sheoran

Tushar Dutt, India finds another top gun in Akhil Sheoran, March 12, 2018: The Times of India

‘Gifted’ Rifle By Gagan Narang, UP Shooter Wins WC Gold

India’s dream run at the ISSF World Cup in Guadalajara, Mexico, continued as Akhil Sheoran, 23, clinched gold in men’s 50m rifle 3position event.

Sheoran, who had qualified fourth with a score of 1174, shot 455.6 in the final. Compatriot Sanjeev Rajput, who got off to a strong start in the final after qualifying with a national record score of 1176, fumbled in the standing series and finished fourth with a score of 430.9. Austria’s Bernhard Pickl won silver with 452, while Peni bagged bronze with 442.3.

Sheoran, who had lagged till more than half of the 45-shot final, made a splendid comeback to stun a strong field of shooters. The finalists included Rio Games bronze medallist and current World No. 1 Alexis Raynaud (France), former World Champion Sidi Peter (Hungary) and multiple World Cup gold medallist and World No. 2 Istavn Peni of Hungary along with Olympian Sanjeev Rajput.

The gold is Sheoran’s first medal in his second World Cup appearance since 2013. But more than the medal, it was Sheoran’s self-confidence that was at stake, since being on a shaky ground for past two years. The Uttar Pradesh shooter, who has been shooting since 2009 and had turned senior in 2016, had missed out on winning the Rio Olympics quota in 10m air rifle event by 0.4 point.

“Score-wise I was doing well, but I wasn’t getting satisfaction in terms of my overall shooting. I started with air rifle but used to shoot 3Position too, but then despite being in the junior and then the senior teams, nothing was clicking for me,” the Johdi-village born shooter told TOI.

“After the Rio miss, I was getting a little impatient and wanted things to fall in place. I then sat with my coach Deepali Deshpande and we decided to start from the basic all over again. I think it worked,” Sheoran said.

In the beginning of his career, Sheoran used his school’s rifle for national trials and made his way to the Indian junior team.

Though his farmer father had managed to buy an air rifle, buying a 3P rifle was an expensive affair. “I had used Deepali ma’am’s rifle for almost two years before I got my own. Actually, even getting my own rifle was not possible if Gagan bhaiya (Narang) had not bailed me out,” he said.

After managing the fund, Sheoran wanted to buy the then justlaunched Walther rifle, but it had a waiting period of six months. “The model was newly launched by the company then, so it wasn’t available for six months. Gagan bhaiya being a big shooter had got that special edition rifle from the company as a gift. Since I was struggling to get a rifle, Gagan transferred his voucher to me,” he said.

Sheoran was placed fourth till the 25th shot. In the final, shooters shoot 15 shots each of kneeling, prone and standing positions. After an average show in the 15 kneeling shots, Sheoran recovered in the last five shots of the prone series. Once he came to top just ahead of the standing series, he didn’t let the advantage slip. “Standing position is my strength, I knew I would do well in it,” he said.

India remains on top of the medals tally with four golds and overall nine medals.

World Cup: India topped medals tally for first time

March 12, 2018: The Times of India

HIGHLIGHTS

India topped the medals tally for the first time in an ISSF competition

India shooters won four gold, one silver and four bronze for a total of nine medals

Shahzar Rizvi, Manu Bhaker, Akhil Sheoran and Om Prakash Mitharval won the gold medals

A podium eluded them on the final day but India had done enough to finish their best-ever campaign at the ISSF World Cup in Guadalajara, Mexico, at the top of the medals tally with four gold, one silver and four bronze.

Two-time Olympic champion Vincent Hancock of the USA won the men's skeet competition, the concluding event of the year's first International Shooting Sport Federation (ISSF) World Cup.

Among the three Indian shooters in the fray, Smit Singh shot 116 in the qualifying to be placed 15th, Angad Bajwa shot 115 to end in 18th spot while Sheeraz Sheikh secured the 30th spot with a score of 112. India, however topped the medals tally for the first time in an ISSF competition with four gold, one silver and four bronze for a total of nine medals.

Hancock, who had won gold at the Beijing and London Olympics, had gone into a bit of a slump after winning the 2015 World Championships and made a comeback of sorts with this win.

He did it in style by first topping qualification with a sublime 123 out of 125 and then followed it up in the final, with a world record equalling 59 out of 60. He was matched by Paul Adams of Australia and finally got the better of him 6-5 in a shoot-off for gold. Italy's Tammaro Cassandro won bronze with 49 hits in the final.

India's Smit was placed seventh in the beginning of the day and stood a chance of qualifying but rounds of 22,23 and 23 put paid to all such hopes.

Angad Bajwa returned rounds of 24, 25 and 24 but had dropped too far behind on day one of qualifying and Sheeraz Sheikh did not look in his element in this competition. The failure on the last day notwithstanding, India will return home with happy memories.

Shahzar Rizvi, Manu Bhaker, Akhil Sheoran and Om Prakash Mitharval won the gold medals in the competition, Anjum Moudgil bagged a silver, while established names such as Jitu Rai, Ravi Kumar finished with bronze. Though he did not win a medal, Sanjeev Rajput too shot very well and missed out by a whisker.

Hopes, Plzen: 11 gold, seven silver, six bronze medals

July 16, 2018: The Times of India

Manu, Anmol claim mixed gold in air pistol

Manu Bhaker and Anmol Jain claimed the gold medal in mixed 10m air pistol team competition, ending on rousing note India’s successful campaign in the 28th Meeting of Shooting Hopes international competition in Plzen, Czech Republic on Sunday. The Indians finished the tournament with 11 gold, seven silver and six bronze medals. Bhaker had won four gold in the prestigious annual tournament, including one in the individual 10m air pistol event. Indian junior women's hockey team beats Great Britain: Indian junior women's hockey team pipped Great Britain 1-0 in its second match to continue its unbeaten run at the U-23 six-nation tournament in Antwerp on Sunday. In its first match, India had beaten Ireland 4-1. Sangita Kumari scored the winner for India. However in the junior men's tournament, India lost 1-3 to Great Britain in theur second match of the U-23 five-nation event.

Gawli joins Arrows as assistant coach: Former India captain Mahesh Gawli faded away from the field without a formal farewell but has now resurfaced as assistant coach for Indian Arrows, the developmental squad of the All India Football Federation. Without Portuguese coach Luis Norton de Matos, who returned home after picking up an injury, the experienced former India defender’s arrival is a major boost not just to the side but also coach Floyd Pinto.

WFI president to be India's Chef de Mission at Asian Games: Wrestling Federation of India president Brij Bhushan Saran Singh is set to be named the Chef de Mission of the Asian Games-bound Indian contingent. The Indian Olympic Association is likely to make the announcement later this week. The four deputy Chefs de Mission set to be be appointed are BS Kushwaha (former secretary of Indian Kayaking and Canoeing Federation), RK Sacheti (executive director of Boxing Federation of India, DK Singh (Uttarakhand Olympic Association) and Colonel R K Swain (secretary of Equestrian Federation of India).

ISSF Junior World Cup

Elavenil Valarivan wins gold, sets Jr world record

Tushar Dutt, Elavenil shoots gold with Jr world record, March 23, 2018: The Times of India

Elavenil Valarivan is on a record-breaking mode. The Ahmedabad shooter on Thursday shot a mammoth 631.4 in 10m air rifle qualification to create a new Junior World record and later clinch her maiden ISSF Junior World Cup gold in Sydney.

Elavenil, 18, who trains at Gagan Narang’s academy in Pune, scored 249.8 in the final to top the podium. The silver went to Chinese Taipei’s Lin Ying-Shin (248.7), while the bronze went to China’s Zeru Wang (228.4).

The previous junior qualification record of 629.1 was created by India’s Mehuli Ghosh only two weeks ago in Mexico. Incidentally, Elavenil’s score of 631.4 didn’t just better the junior world record, but also surpassed senior women’s record. The senior record stands at 629.5 by China’s Sun Ting.

Since Elavenil was shooting in a junior world event, the record will be officially considered only in the junior category despite shooting better than the senior record.

“Junior shooters can establish junior records in senior finals, but junior shooters cannot create senior records in junior finals,” ISSF media manager told TOI. Nonetheless, the score is better than the national record across genders. In men’s 10m air rifle event, Ravi Kumar holds the national record with the score of 629.1, scored last year in the Munich World Cup.

Elavenil had won individual bronze with a new qualification record in the World University Games on Monday. She had shot 400/ 400 in the 10m air rifle qualification round. Other than the individual gold, Elavenil combined with Shreya Agarwal and Zeena Khitta to total 1876.9 for team gold.

ISSF Junior World Cup: another gold for Manu

Manu adds to her gold kitty, March 28, 2018: The Times of India

Pune: Shooter Manu Bhaker has another golden double at the world level.

The Haryana shooter, who had won 10m air pistol individual gold in the ongoing ISSF Junior World Cup in Sydney on Saturday, clinched the mixed team 10m air pistol gold with Anmol on Tuesday.

Manu, 16, who had clinched gold medals in individual and mixed team events in her maiden senior ISSF World Cup appearance in Mexico earlier this month, has now won four World Cup gold medals in a span of three weeks.

On Tuesday, the Manu-Anmol pair was the first to qualify for the final after shooting a combined score of 770, a new Junior World record in the qualification. The duo continued to shoot well in the final and maintained an average lead of five points over the second-placed Chinese duo of Jinyao Liu and Xue Li.

The Indians finished with 478.9 in the final, while the Lui-Li pair shot 473.3 for silver. Another Chinese pair comprising Zhehao Wang and Jiaruixuan Xiao shot 410.7 for bronze.

Another Indian pair of Gaurav Rana and Mahima Agarwal finished fourth with a joint score of 370.2.

In the 10m air rifle mixed event, Shreya Agarwal and Arjun Babuta bagged bronze after shooting 432.8 in the final.

The gold and silver went to Chinese pairs of Yingjie Zhu-Yuqi Liu (496.2) and Changhong Zhang-Mingwei Gao (495.6) respectively.

The surprise of the day was Ganemat Sekhon’s bronze in women’s skeet event. Chandigarh’s Ganemat, who had a bad start after shooting 17/25 in her first series, stabilized to shoot 20, 21, 21 and 23 to total 102. She was tied at fifth position with China’s Yashu Sun, but Ganemat pushed the Chinese to sixth position by clearing the shootoff 1-0.

In the final, Ganemat, 18, shot 36 to finish third behind Australia’s Aislin Jones (51) and China’s Yufei Che (47).

Bhanwala siblings’ landmark golds

Tushar Dutt, Muskan fires historic smile in Jr World Cup, March 29, 2018: The Times of India

Muskan Bhanwala, 16, created history by clinching gold in the women’s 25m pistol event at ISSF Junior (U-21) World Cup in Sydney. Although it is not India’s first medal in this category, Muskan’s achievement holds a special place as it has come after her brother Anish won the yellow metal.

With this medal, Muskan and Anish have become the only siblings in the world to have won gold in the same edition of Junior World Cup.

Replying to TOI’s query, the International Shooting Sports Federation (ISSF) media manager confirmed that the Bhanwala siblings are the first to win World Cup gold at the same edition. The ISSF informed that in 2011, Russian brothers (Alexei and Sergey Kemenskiy) won two Olympic quota places during the same ISSF World Cup in Fort Benning, in 50m rifle 3 position and 10m air rifle events respectively. But they did not win medals.

In the 2002 ISSF Junior Shotgun World Championships, twin sisters Lenka and Danka Bartekova finished first and sixth in the same junior women’s skeet final.

At the 1896 Olympic Games in Athens (the first modern Olympics), US brothers John Bryant Paine and Summer Pain won gold and silver in the same pistol event. Muskan pipped four Chinese and three Indian shooters on Wednesday, including Manu Bhaker to top the podium.

Saurabh Chaudhary: world record; Manu & Devanshi fined

Biju Babu Cyriac, (WITH INPUTS FROM TUSHAR DUTT), June 27, 2018: The Times of India

Commonwealth Games gold medallist Manu Bhaker and Devanshi Rana reported late for the final of the 25m pistol women junior event at the ISSF Junior World Cup in Suhl, Germany and in the end settled for 5th and last place.

The campaign of the two promising Indians ended in tears after the organizers pulled them up for reporting late and docked points. "All the finals were being held at the Final hall and so our shooters also reported at the Final hall. It was only then that they were told that the sport pistol final was being held at the 25m range and they had to rush back. In the process, both our shooters got delayed," team coach Jaspal Rana told TOI from Suhl.

As per the International Shooting Sport Federation (ISSF) rules, shooters should report at the range 15 minutes before the start of the final. "Our shooters were one-two minutes late and their points were cut," Rana added. Asked whether the organizers were to blame, Rana said: "I should take the blame myself for not properly informing the shooters. I have only two coaches with me and we have to run around between the four ranges. It was like 12 shooters in action and we had only three coaches here. Despite the setback both Manu and Devanshi shot well. At one point Manu was even in the lead."

Rana said the lack of familiarity with the range also hampered the shooters. "Both Manu and Devanshi were the first time here and they did not have the idea that final would be at the 25m range itself. Manu was really upset and she was crying. But I hope she will come back strong in her pet event - the 10m pistol," he said. "In the final it is a hit and miss scoring. So Manu started with a four and it was cut to two. Devanshi got one after she scored three. I can't say whether she was a medal contender but obviously she could have done. First there is the pressure of the final and on top of that if you are penalized you shoot with a different mindset," Rana said.

The coach said he has already written to the NRAI to send more coaches. "There was too much in my hands today. Even if I get one more coach I can put him charge of one range. But it is very difficult for two coaches to run around to four ranges.

Teen Saurabh sets junior world record

Sixteen-year-old Indian shooter Saurabh Chaudhary set a new world record on the way to winning a gold medal in the ISSF Junior World Cup Saurabh shot a total of 243.7 in the 10m air pistol event in the ongoing ISSF tournament. Saurabh, who earned the eighth gold medal for India in the prestigious meet, ended the eight-man final with a score of 243.7 after 24 shots, 4.1 points clear of Korean shooter Lim Hojin (239.6), who won the silver. AGENCIES

India tops medals tally

India shooters top medals tally in Junior World Cup, June 29, 2018: The Times of India

India won eight more medals, including five gold, on the last day of the ISSF Junior World Cup in Germany.

Their successful campaign saw them finish on top of the medal standings among 61 participating countries, collecting 26 medals in all including 15 gold, two silver and nine bronze medals. India’s gold medals came in the 10m air pistol mixed team, 25m standard pistol men individual and team and 25m standard pistol women individual and team events respectively.

ISSF World Championships, Korea

Two Indians win quota places together

Tushar Dutt, Silver, Tokyo ticket for Anjum, September 4, 2018: The Times of India

Apurvi Too Books Olympic Berth

It was a day of many firsts for Indian shooting, with the biggest of them being Anjum Moudgil clinching a silver medal in women’s 10m air rifle event at the ISSF World Chapionships in Changwon, Korea. Another first was Anjum, 24, and Apurvi Chandela, 25, winning quota places for the 2020 Tokyo Olympics by finishing in the top four in the final. Anjum scored 248.4 in the final while Apurvi shot 207 to finish fourth. It was also their first-ever appearances in the quadrennial event.

The top-four shooters in the World Championships finals get quotas. This is the first occasion when two Indians have won quota places together. Abhinav Bindra (2006), Manavjit Singh Sandhu (2006), Gagan Narang (2010) and Jitu Rai (2014) had won quotas at the Worlds earlier. The medal and quota was special for Anjum since 10m is not her pet event. “Rifle 3 position is my pet event. But I was confident since the beginning and was able to execute my shots well. Winning a medal and a quota place is a great feeling,” Anjum told TOI.

With the quota place in, training harder will be Apurvi’s priority. “I have been shooting continuously for a while. I will first take a small break and then will begin training for the 2020 Games,” she said. The third Indian, young Mehuli Ghosh finished 48th with 622.8 in the qualification round.

In the men’s 10m air rifle, Deepak Kumar missed out on a medal as well as a quota place by finishing sixth in the final.

Ankur wins double trap gold

snaps up double trap gold, September 9, 2018: The Times of India

Ankur Mittal claimed the men’s double trap gold medal in the ISSF World Championship for his career’s biggest triumph, as the Indian shooting team continued its dominance in the premier tournament.

The multiple World Cup medallist shot 140 out of 150 to go into a shoot-off for gold with China’s Yiyang Yang

and Slovakia’s Hubert Andrzej. The 26-year-old overcame the Chinese 4-3 to emerge triumphant after the Slovakian had missed his second shootoff clay target to settle for bronze. Ankur also won the team bronze in the event along with compatriots Md. Asab and Shardul Vihaan, their tally of 409 points putting them behind China’s 410 and the gold winning team Italy’s tally of 411.

In other events of the day, two Indian women missed out on the finals of their respective events by the narrowest of margins. Anjum Moudgil, who has already won a silver here in 10m air rifle and a 2020 Olympic quota place for India, shot 1170 in the women’s 50m rifle 3 positions qualifying round to finish ninth. The top eight make it to the finals.

Anjum shot the same score as the eighth placed Nina Christen of Switzerland, but Nina’s 66 inner 10 shots were higher than Anjum’s tally of 56 inner 10s, putting the Swiss ahead in the rankings. Manu Bhaker, in the women’s 25m pistol, tallied 584 in qualification to finish 10th.

At the end of the second rapid fire qualification round, four shooters — Singapore’s Xiu Hong Teh, Qatar’s Aldana Saad Almubarak, Greece’s Olympic and world champion in the 10m air pistol Anna Korakaki and Manu, were tied at the same score. However, Xiu and Almubarak made it through as their tally of 22 and 21 inner 10s were better than Anna’s 19 and Manu’s 16.

In the trap mixed team junior event, Manisha Keer and Manavaditya Singh Rathore reached the six-team final with a qualification score of 139, which placed them second.

They eventually finished fourth, with a score of 24 in the final. The Italian pair of Erica Sessa and Lorenzo Ferrari won the gold medal with junior world record score of 42 in the final.

After the seventh day of competition, India have 20 medals -- seven gold, seven silver and six bronze, putting them in the second position behind Korea and ahead of China.

Hriday wins world title

Tushar Dutt, Young Hriday wins hearts, world title, September 8, 2018: The Times of India

Women’s Air Rifle Team Too Clinches Gold

Two days, two world champions. After 16-year-old Saurabh Chaudhary’s gold in junior men’s 10m air pistol on Thursday, it was the turn of Hriday Hazarika, also 16, to strike gold – in the junior men’s 10m air rifle – at the World Championships in Changwon, South Korea.

In junior women’s 10m air rifle event, India’s Elavenil Valarivan won silver, while Shreya Agarwal bagged bronze. The junior women’s team comprising Elavenil, Shreya and Manini Kaushik totalled 1880.7 to create a new junior world record and win gold.

In all, India won three individual medals – a gold, silver and bronze – in junior men’s and women’s 10m air rifle. China could win only one medal – gold in women’s category – out of possible six.

In the junior men’s event, Hriday shot 627.3 to qualify for the eight-man final. He displayed immense control over his nerves and shot consistently throughout the 24-shot final. The magnitude of his shooting can be seen with six 10.8s scores and a 10.9 other than many higher 10-pointers that he hit during the final. Only two shots were below 10 (9.4 and 9.8).

Hriday was tied at 250.1 with Iran’s silver medallist Amir Mohammad Nekounam after the 24th shot. In the shoot-off to decide the gold, Hriday shot 10.3, while the Irani shot 10.2 to settle for silver. The bronze went to Russian shooter Grigoria Shamakov with a score of 228.6.

The medal has come after a series of sacrifices and hardship for the Assam boy. Hriday’s mother, who was a school teacher at a government school in Guwahati, left her job and shifted to Delhi for her son’s training. His father, who is a principal at a government college in Guwahati, had to stay back.

“I think this medal would not have been possible if my mother had not taken that bold step of quitting her job just to be with me. I feel proud today to have won a medal for the country, and it is all because of the sacrifices my parents made for me,” said Hriday while talking to TOI .

Junior men’s 25m pistol team leads

Junior men’s 25m pistol team leads in Worlds, September 13, 2018: The Times of India

Vijayveer Sidhu and Udhayveer Sidhu shot 291 each in the junior men’s 25m pistol event to claim the top two individual spots after the first qualification round at the 52nd ISSF World Championship here on Wednesday. They partnered with Rajkanwar Singh Sandhu to be in pole position in the team section as well, with a combined score of 861. Thursday will see the second rapid fire qualification round of the event followed by the final.

India’s other results of the day: 25M Center Fire Pistol Men - Gurpreet Singh is 17thplace after round 1 ; Vijay Kumar is in 20thplace after round 1 of qualifications; Anish Bhanwala is in 34thplace after round 1 of qualifications.

300M Standard Rifle Men: Amit Kumar shot 560 to finish 23rd; Parul Kumar shot 553 to finish 28th; Akash Kumar Ravidas shot 529 to finish 34th; Team finished 8th.

300M Rifle 3 Positions Women: Lajja Gauswami shot 1141 to finish 12th; Ranjana Gupta shot 1094 to finish 29th.

Juniors: two more gold; Seniors: Gurpreet wins silver

September 15, 2018: The Times of India

Gurpreet Singh clinched a silver in the senior men’s standard pistol but India’s junior shooters continued to hold centre-stage, snaring two gold medals to steer the country to its best-ever finish in the ISSF World Championships.

Vijayveer Sidhu, 16, shot a gold in the 25m standard pistol event for junior men after combining with Rajkanwar Singh Sandhu and Adarsh Singh to claim the team gold on the last day of the prestigious International Shooting Sport Federation (ISSF) competition.

India signed off third in the overall medals tally with 11 gold, nine silver and seven bronze medals for a total of 27, making this their best performance in the showpiece.

Sidhu, who finished fourth in the 25m pistol Thursday, managed an individual score of 572 to finish ahead of Korean Lee Gunheyok (570) and China’s Haojie Zhu 565).

In the team competition, Sidhu, Sandhu (564) and Singh (559) totalled 1695 to fetch the top honours with Korea (1693) and Czech Republic (1674) settling for the silver and the bronze medals respectively.

Singh managed a fourthplace finish in the individual competition.

In the senior competition, Gurpreet Singh ensured that the contingent signed off on a positive note with his silver.

The former Commonwealth Games gold-medallist fired a score of 579 to finish second behind Ukraine’s Pavlo Korostylov, who shot a score of 581. The bronze medal went to Koreas Kim Junhong, who shot the same score as the Indian but had lesser inner-10s to his credit.

India ended fourth in the team event with Gurpreet, Amanpreet Singh (560) and London Olympics silvermedallist Vijay Kumar (560) combining for a score of 1699.

India’s junior women’s skeet team finished a creditable fourth with the trio of Simranpreet Kaur, Parinaaz Dhaliwal and Areeba Khan totalling 318. None of them managed to qualify for the individual finals.

In the men’s skeet event, Angad Vir Singh Bajwa shot 118 to finish 49th, followed by Sheeraz Sheikh (115) at 69th. Mairaj Ahmad Khan shot 113 to finish 77th. The team finished 20th. In the men’s 300M rifle 3 positions Parul Kumar (1134) was the best-placed Indian at 24th, while Amit Kumar shot 1124 to finish 28th. Akash Ravidas was further down at at 35th with a score of shot 1077. The team finished 8th with 3335 points.

 Mitharval wins gold; women falter

September 5, 2018: The Times of India

There was mixed feeling in the Indian shooting contingent at the World Championships in Changwon. On one hand, the men’s senior 50m pistol found a new world champion in Om Prakash Mitharval, while on the other, Heena Sidhu, Manu Bhaker and Shweta Chaudhary failed to enter the final of women’s 10m air pistol event.

Other than the medal, the women trio also missed out on sealing the 2020 Tokyo Olympics berths. Four quotas were on offer in their event. In a junior event, the mixed pair of Saurabh Chaudhary and Abhidnya Patil won bronze in 10m air pistol mixed event.

Mitharval, who had won bronze in men’s 10m air pistol and 50m pistol at the Gold Coast Commonwealth Games earlier this year, shot 564 in the qualification round to win the yellow metal. Since 50m pistol is not an Olympic event anymore, no finals are conducted in this category.

In women’s 10m air pistol qualifications, Manu fared better among the three Indians. With a score of 574, Manu was placed 13th , while Heena shot 571 and was ranked 29th . Shweta was 45th with a poor score of 568. This was the second event of the meet for Heena and Manu, as they had earlier failed to enter the final of 10m air pistol mixed event, along with Shahzar Rizvi and Abhishek Verma as their respective partners.

In the junior event, Chaudhary and Abhidnya qualified with a score of 761 for the five-team final. The second Indian pair of Devanshi Rana and Anmol Jain scored 765 to enter the final.

Punjab twins win gold

Hindol Basu & Neel Kamal, September 14, 2018: The Times of India

Udhayveer Sidhu, all of 16, shone bright with an individual gold in the junior men’s 25m pistol event after spearheading India to the team gold in the same event at the 52nd World Shooting Championship in Changwon, South Korea, on Thursday. Compatriot and twin brother, Vijayveer Sidhu, and Patiala lad Rajkanwar Sandhu comprised the Indian team.

Udhayveer, who hails from Mansa, shot a score of 587 (291 in precision and 296 in rapid) in the individual competition to grab the gold ahead of American Henry Leverett (584) and South Korean Lee Jaekyoon (582). Vijayveer finished fourth with a score of 581, while Rajkanwar took the 20th spot with a score of 568.

The trio’s combined score of 1736 gave India the team gold. China came second after totaling a score of 1730. The bronze medal went to South Korea with a score of 1721. Rajkanwar improved from his precision score of 279 to add 289 in the rapid, which gave India the gold in the team event. “Both the American and Korean shooters were close on my heels. So it was important to keep my cool. The rapid round proved to be quite favourable for me. I feel proud today to have won gold medal for the country,” Udhayveer told TOI.

“While I missed out on an individual medal, I am happy that the gold medal is coming to our home,” said Vijayveer. “We train together and share our knowledge. That is our biggest strength.”

Udhayveer and Vijayveer’s mother Rano Kaur, who is a teacher, and maternal uncle Sukhdarshan Natt were elated over the achievement of the two brothers. Talking about Udhayveer’s gold medal-winning feat, uncle Sukhdarshan said, “It is a moment of pride for the family that both brothers have won gold medals. This performance is due to their hard work and unflinching dedication towards the sport.”

The Sidhu brothers belong to Mansa and shifted base to Chandigarh in 2015. They had started shooting in 2010. The twins, who study in Class XII at Government Model Senior Secondary School, Sector 16, lost their father Gurpreet Singh Sidhu in August last year. Their father was working as assistant district education officer in Mansa.

“Their father was very concerned about their practice . Had he been alive today, he would have been the happiest person in this world,” mother Rano Kaur, who teaches at Government Senior Secondary School in Kumbra, Mohali, said. “My blessings are always with both, and I wish that they continue to make the country proud in the future.”

Rajkanwar thanked national pistol shooting coach Jaspal Rana for his improved performances. “His mantra for me is ‘focus on your strength and attain perfection in it’. I follow him blindly,” said Rajkanwar.

Shreya-Divyansh win Jr mixed bronze

September 6, 2018: The Times of India

Indian shooters added another medal to their tally when Shreya Agrawal and Divyansh Singh Panwar combined to win the junior 10m air rifle mixed bronze at the ISSF World Championships in Changwon on Wednesday.

After scoring 834.4 points to qualifying fifth for the five-team final, the Indian pair started the medal round with some consistent 10s. With three series of 102.8, 102.8 and 10.4, the Indian were in the second position till midway.

The Indians slipped to third position after the fourth series. They shot 435 before getting eliminated and securing bronze for the country. Shreya is a trainee of Gagan Narang’s Gun for Glory academy.

The other Indian pair of Elavenil Valarivan and Hriday Hazarika finished 13th in the qualification with a combined score of 829.5.

In senior men’s 50m rifle prone event, Chain Singh finished 14th (623.9), while Sanjeev Rajput shot 620 to end at the 48th position. The event has been removed from the Olympic programme by the ISSF.

In women’s 50m rifle prone, Tejaswini Sawant was ranked 28th after shooting 617.4, while silver medallist in 10m air rifle event, Anjum Moudgil, had a score of 616.5 which put her in 33rd position. Shreya Saksena was placed at lowly 54th position with a poor score of 609.9.

2018

Pistol (junior national)

Manu Bhaker of Haryana won a double gold in junior sport pistol in Thiruvananthapuram.

The 16-year-old Bhaker claimed the individual gold in junior girl's sport pistol with 24, a yellow metal in junior team and a silver in senior team. Ravi Kumar and Rahi Sarnobat were crowned national champions in the men's 10m air rifle and women's 25m pistol events respectively in the ongoing National Shooting Championship. Ravi of Indian Air Force shot 250.2 in the final to quell the challenge of Army's Sandeep Singh, who shot 249.6 for silver. Keval Prajapati of Gujarat won bronze. Maharashtra's Rahi shot 36 in the final to leave behind Pushpanjali Rana of the CRPF, who shot 30. In the 25m junior girl's pistol event, Bhaker, Tanu Rawal and Tejaswani bagged gold with a total of 1700. Maharashtra finished second.

Women

International Competitions of Hannover

May 14, 2018: The Times of India

HIGHLIGHTS

Heena was tied with France's Mathilde Lamolle on 239.8 points.

Heena won the tie to win the gold ahead of Mathilde.

Shri Nivetha finished on 219.2 points to get the bronze.

Heena warms up for Munich WC with gold

Indian shooter Heena Sidhu clinched the gold medal while compatriot P Shri Nivetha settled for bronze in the women’s 10m air pistol at the International Shooting Competitions of Hannover ahead of next week’s ISSF Munich World Cup. Heena was tied with France’s Mathilde Lamolle on 239.8 points, but edged past her opponent in the final moments.

Youth Olympic Games

Mehuli Ghosh, Shahu Mane win silver

Mehuli settles for silver in Youth Oly, October 9, 2018: The Times of India

The highly-talented Mehuli Ghosh came within striking distance of winning a historic gold before settling for a silver medal in the women's 10m air-rifle shooting event of the Youth Olympic Games here Monday. A 9.1 in the 24th and final shot, after a sequence of high and mid 10s, cost her the gold medal as she eventually settled for the second position with a total of 248.0.

The 18-year-old Indian finished behind Denmark's Stephanie Grundsoee, who ended with a score of 248.7. This was India's second silver from the shooting ranges in two days with Shahu Mane coming second in the men's air rifle event.

2019

Apurvi world no. 1, Anjum no.2

Saibal Bose, May 2, 2019: The Times of India

Shooter Apurvi is now world No. 1

Jaipur:

City girl Apurvi Chandela hit a historic bullseye on Wednesday when she became the world number one 10m air rifle woman shooter. In the world rankings released on the day, Chandela tops the list with 1926 points. Incidentally, another Indian Anjum Moudgal is placed second. Anjali Bhagwat is the only Indian woman to have topped this list in the past. Chandela is also the 10th Indian to become world number one in any shooting events. She joins the likes of Rajyavardhan Singh Rathore, Gagan Narang, Jitu Ra, Heena Sidhu among others.

Chandela expressed her happiness and said the ultimate test would be the 2020 Tokyo Olympic Games.

Chandela, who has already earned a quota place for the Olympics, has been very consistent in the recent past. She won the ISSF World Cup gold in New Delhi earlier this year.

She returned to the city from China after an event in China and is currently preparing for the Munich World Cup later this month.

Asian Airgun Championships

Gold and record for Saurabh-Manu pair

March 28, 2019: The Times of India

With the junior qualification and final records already registered in their name, the pair of Saurabh Chaudhary and Manu Bhaker claimed the senior qualification record and gold in the 10m air pistol mixed team event at the 12th Asian Airgun Championships in Taoyuan, Taipei. The pair — it had won gold at the ISSF World Cup in Delhi last month — shot a combined score of 784 in the qualification round and later shot 484.8 in the final to win gold. Their score was 3.7 point more than the silver-winning pair of Seongeun Hwang and Kim Mose (481.1).

Indian shooters sweep shotgun golds

April 1, 2019: The Times of India

Indian shooters made a clean sweep of gold medals in 10m Air Rifle event to continue their dominance at the 12th Asian Airgun Championships in Taoyuan, Taipei. India have won 12 out of 14 gold medals so far and their overall tally stand at 12 gold, four silver and two bronze medals.

On the fifth day of the competition, Divyansh Singh Panwar and Elavenil Valarivan bagged the 10m Air Rifle men and women’s individual golds. They combined with respective teammates to win two Team gold medals as well and ensured a clean sweep. PTI

Shreya wins gold, sets world record

Tushar Dutt, April 2, 2019: The Times of India

When rifle shooter Shreya Agarwal saw her name in the Indian squad for the Asian Airgun shooting championships in January, she had to contain her joy and make a tough call.

Since the event was scheduled in March and the Jabalpur shooter was preparing for class XII state board exams, whose dates were clashing with the tournament, the shooter had to choose between the two.

Shreya, 17, decided to skip the exams. On Monday, she proved it was a smart decision by clinching gold in junior women’s 10m air rifle event at the Asian Airgun meet in Taoyuan, Taipei.

Shreya’s gold came with a world record (junior) in the final. Her score of 252.5 was good enough for a podium finish and also broke Chinese shooter Ruozhu Zhao’s previous record by 0.1 point.

South Korea’s Hyejin Park won silver with 250.6, while Shreya's teammate Mehuli Ghosh scored 228.3 for bronze.

“She shot well in the final, but we need to work on the qualifications. She shot 629, but that is not enough,” said Shreya’s coach Nishant Naithwani. Shreya trains at Gagan Narang’s Gun For Glory academy in Jabalpur. Shreya has requested the state government to allow her to appear for re-tests. She is waiting for the state education department’s response.

India dominates Asian Airgun Championship

April 1, 2019: Newsonair

Indian shooters have made a clean sweep in 10m Air Rifle event at the 12th Asian Airgun Championships in Taoyuan, Taipei. Continuing their dominance in the tournament, India have won 12 out of 14 gold medals so far. India currently have 12 gold, four silver and two bronze medals in its kitty.

On the fifth day of the competition today , Divyansh Singh Panwar and Elavenil Valarivan bagged the 10m Air Rifle men and women's individual golds. Divyansh shot for silver while Shin's aimed at bronze.

In group event, India clinched the gold. In the women's final, Elavenil also led from the front to shoot a score of 250.5 and emerge triumphant.  Hosts Taipei's Lin Ying-Shin won silver with 250.2 while Park Sunmin of Korea bagged bronze with a score of 229.1.

The Indian women's team of Elavenil, Apurvi and Meghana claimed the top spot with a combined total of 1878.6. Taipei were second with 1872.  The competition concludes on Monday with the junior events in the 10m Air Rifle.

Coach Mansher accused of partiality, conflict of interest

Tushar Dutt, June 8, 2019: The Times of India

All is not well in the shotgun camp of the National Rifle Association of India (NRAI).

Some key names, including trap shooter Shagun Chowdhary and skeet shooter Angad Bajwa, have accused the national shotgun coach Mansher Singh of disallowing them to train with their respective personal coaches outside the national camps, despite attending the national camps.

They have also alleged that Mansher personally trains three shooters of the national team in personal capacity and favours them openly, while pressurizing the shooters who are objecting to his behaviour. According to the shooters, Mansher’s conflict of interest has created a divide in the team and the coach singles out the shooters who don’t train under him in his personal capacity.

Shagun, 35, is India’s only woman shotgun shooter who has participated in the Olympics (2012) and Angad is the only Indian skeet shooter to hold a world record in the discipline. She trains under former Italian world champion Daniele di Spigno and Angad is getting guidance from Beijing silver medallist Norwegian shooter-turned-coach Tore Brovold. “Mansher is the national coach, and we respect him. I have attended the national camps and have more than the required 85% attendance. I have been training with my personal coach Daniele for over a year and he knows me better than anyone else. I have never shown disrespect towards the national camps, neither have I brought my personal coach to the camps. But the national coach has a problem even if I train with Daniele outside the national camps,” Shagun told TOI.

Angad’s father Gurpal was even more concerned. He said shooting is a mental game and there has been so much negativity in the national team that it is affecting the shooters’ performances.

On the objections and allegations of shooters, Mansher told TOI: “When I became national coach, I had submitted a list of shooters who were training under me to the NRAI and Sports Authority of India. I don’t agree with the charges that I favour shooters who train under me in personal capacity. I recuse myself from the selection duty if it concerns any shooter who trains under me. When I am with the team for national duty, I am only a national coach and not a personal coach.”

India wins 1 gold, 2 silver

March 29, 2019: The Times of India

Indian shooters clinched one gold and two silver on the second day of competitions to remain on top of the standings in the 12th Asian Airgun Championships in Taoyuan, Taipei. Ravi Kumar and Elavenil Valarivan won a silver in the senior 10m air rifle mixed team event while India made it a 1-2 in the corresponding junior event on yet another profitable day.

Ravi and Elavenil topped the qualification rounds with a score of 837.1 but were beaten in the five-team final by the Korean pair of Park Sunmin and Shin Minki.

The Koreans won the gold with a score of 499.6 to the Indians’ 498.4. Chinese Taipei won the bronze. PTI

ISSF World Cup 

A lacklustre performance

Tushar Dutt, Home ‘disadvantage’ for India, February 27, 2019: The Times of India

Indian Shooters Manage To Get Only 1 Quota Place Out Of 12 On Offer

Indian shooters have learnt a bitter lesson. There is no ‘home advantage’ in shooting. In fact, the home support looked like a disadvantage here as most shooters got distracted by the support.

With the ISSF World Cup coming to a close, all Indian shooters have managed is one quota out of 12 they were contesting for. Barring Saurabh Chaudhary, who won gold in men’s 10m air pistol event along with a quota place, all other Indians in line for quotas shot mediocre scores.

On Tuesday, the biggest disappointment came from the women’s 10m air pistol event, where Heena Sidhu, Manu Bhaker and Anuradha failed to even enter the final. Manu finished 14th with a score of

573. Playing in her first international match, Anuradha stood 22nd with a score of 571. Heena too shot 571, but lesser inner 10s put her in the 25th spot. Heena admitted that she couldn’t do well on Tuesday despite a weak field. “Most of the top shooters were not here,” she said after her match.

She also said that since the match was in Delhi, she had over-trained for it.

“I was emotionally very attached to this match, because it's in Delhi. This is the range we always train at, this was the golden opportunity for us (to do well). I think we put a lot of emphasis on this match.”

National pistol coach Samaresh Jung said the cheering crowd at the Dr Karni Singh ranges wasn’t helpful. “When you know you have so many people cheering and shouting for you, you tend to get excited. Any sort of excitement is not good for shooters. It raises your heartbeat and that affects your shooting,” Jung said. “It is our good fortune that Saurabh is mentally strong and doesn’t pay attention to the crowd.”

In men’s 25m rapid fire event, young Anish Bhanwala shot a new national record in the qualification round with a score of 588. However, the 16-year-old shooter couldn’t win a medal in the final and finished fifth.

Anish, who was cheered by hundreds of Indian fans, wanted to go with the crowd and hit all five targets in the third series. He pumped his fist in the air to acknowledge the cheering crowd — very unusual for a shooter in between a match. In his next series of five shots, he could hit only one target right, missing four. He got eliminated in the next series with only two hits. “Yes, I actually got excited by the crowd,” Anish admitted.

Divyansh Singh Panwar, who was shooting in front of the home crowd for the first time, got off to a good start in his men’s 10m air rifle qualification on Monday. He scored a fantastic 106.9 in his second series. Then the cheering happened and the shooter lost track and shot series of 103s to finish 12th in qualification round.

“After the 106.9, people clapped and shouted my name. I am not used to it, so I was happy with the crowd cheering for me, but that put me under pressure. I started hitting 9s and tried to come back in the match, but I couldn’t,” Panwar said.

Meanwhile, in the women’s rifle 3position event, the best India could manage was 36th position through Gaayathri Nithyanandan’s 1,163. Sunidhi Chauhan was 49th with a score of 1,156, while veteran shooter Tejaswini Sawant failed to even enter the qualification round.

Saurabh-Manu win 10m air pistol mixed gold

Tushar Dutt, February 28, 2019: The Times of India

Duo Shoots 483.4 To Beat China By 5.7-Point Margin

The Meerut shooter, who has already won a gold and an Olympic quota in the men’s 10m air pistol event, shot another gold with Sheoran in attendance at the Dr Karni Singh shooting range on the last day of the World Cup.

Saurabh combined with Manu Bhaker to clinch the 10m air pistol mixed event. The Indian duo shot 483.4 to top the final with a huge margin of 5.7 points over the second placed pair from China.

The Chinese duo of Ranxin Jiang and Bowen Zhang shot 477.7 for silver. The bronze went to South Korean pair of Bomi Kim and Seungowoo Han with a total of 418.8 in the five-pair final.

“I never go for his matches as it may put him under pressure. But since he had already won a quota place and gold in the individual event, he himself called me for this match,” Sheoran, who had occupied the front row, said.

The Indian pair had qualified for the final after shooting a senior World Record equalling score of 778, and a new junior record. The other Indian pair of Heena Sidhu and Abhishek Verma finished ninth and failed to qualify for the final after shooting a total of 770.

In the 10m air rifle mixed event, both Indian pairs failed to enter the final. The duo of Anjum Moudgil and Ravi Kumar missed the final by 0.2 point as they totalled 836.3, while the fifth pair to qualify had scored 836.5. Another India pair of Apurvi Chandela and Deepak Kumar could manage 25th position with a low score of 831.

After failing to win in her two individual events, the medal was a relief for Manu. “I couldn’t do well in the earlier events despite my efforts. Now I have won a medal, it builds hope that I can do better next time. So that's why there is a sense of satisfaction with this medal,” Manu said after the match.

ISSF World Cup: 2 golds

Tushar Dutt, Shooters start mixed format with 2 gold, April 26, 2019: The Times of India

Pune:

Shooting is no more an individual activity. Head-tohead duels, which were missing from the sport, have finally arrived, and the Indian shooters reacted to the introduction of new rules by winning gold medals in the 10m air rifle and 10m air pistol mixed events at the ISSF World Cup in Beijing.

To make the mixed events more TV friendly, the International Shooting Sports Federation (ISSF) on Thursday implemented new rules to the team events. The new format has a qualification round, quarterfinals, semifinals and final where the teams are paired against each other according to their rankings. The top team then faces off with the bottom-ranked team, as it happens in archery. On Thursday, the pair of Anjum Moudgil and Divyansh Singh Panwar won gold in the air rifle event, beating China’s Yang Haoran and Liu Ruxuan, while in the pistol mixed event, the duo of Saurabh Chaudhary and Manu Bhaker defeated Chinese Pang Wei and Jiang Ranxin to win the final.

“It was a new format and I was a little nervous, to be honest, but we did well to beat the Chinese in the end. There was a lot of movement in my body, but I think Anjum did well to compensate on my shortcomings,” Divyansh told TOI after his match. This was Divyansh’s first World Cup medal after he made his debut in the New Delhi edition in February.

ISSF World Cup: India no.1 team

April 29, 2019: The Times of India

India top medal tally at Beijing shooting WC

Beijing:

India drew blank on the final day but still topped the chart for the second consecutive ISSF World Cup, third time in two years, by bagging three gold and a silver at the Beijing edition of the Rifle/Pistol event here. India topped the medals tally ahead of hosts China (2 gold, 2 silver, 1bronze), who won five medals in total. In the last edition in New Delhi, India had jointly topped the standings with Hungary.

For India, while Anjum Moudgil and young Divyansh Singh Panwar started the medal hunt with a gold in the 10m air rifle mixed team competition, the teenaged pair of Manu Bhaker and Saurabh Chaudhary backed them up with another yellow metal in the 10m air pistol mixed team pistol event. Divyansh then won India’s first individual medal by clinching a silver in the men’s 10m air rifle. PTI

Apurvi wins women's 10m Air Rifle gold

Tushar Dutt, May 27, 2019: The Times of India

Apurvi Chandela wins year's second women's 10m Air Rifle World Cup gold

PUNE: Apurvi Chandela didn’t have a World Cup gold till Januar 2019. Now she has two.

The ace shooter, who had won her first World Cup gold in the New Delhi edition in February, clinched another on Sunday and topped the podium in the women’s 10m air rifle event at the ISSF World Cup in Munich. In the second World Cup at Beijing, last month, Apurvi had finished fourth. On Sunday, Apurvi’s score 251 was only 0.2 point more than of China’s Luyao Wang (250.8), while another Chinese Hong Xu finished third with a score of 229.4.

The win was special for Apurvi. It was the same venue last year where she had finished fourth after being in gold contention till she shot a freak 5.9.

Memories of last year’s crash still played on Apurvi’s mind on Sunday. “Of course I was thinking about it (5.9), but since I have been worked hard on my finals, I just stuck to my plan and didn’t let it affect my performance,” she told TOI.

Since the last year’s Munich World Cup, Apurvi has participated in six major events and has entered finals all the time. Out of the six finals, she has won gold twice, while three times she has finished fourth and on one occasion she was placed fifth.

In the last three World Cups, Apurvi has shot 629.3, 630.9 and 633, while in the finals she has shot with an average score of 10.4, which means each shot Apurvi has fired in the last three finals has been a 10.4. In shooting, 10.9 is the highest.

Apurvi feels the competition she faces in the domestic circuit keeps her on her toes and has helped her do well all this while. “We have a tough competition in India. Elavenil (Valarivan), who also shot well today, and other shooters have been consistently shooting so well that I don't have time to be complacent. It has pushed me to do well consistently,” she added.

Apurvi has already won a quota place for the Tokyo 2020 Games. She admitted that there is a pressure of maintaining her form in the domestic ranking, but she is not here to complain. The quota belongs to the country and according to the National Rifle Association of India (NRAI) policy, the quota goes to the top-ranked shooter and not necessarily to the one who wins it.

“There is pressure. I know I will have to maintain my ranking, but I am shooting well and I am enjoying the pressure,” the Jaipur girl said.

Elavenil finished fourth with a score of 208.3, after scoring 632.7 in the qualifications. Third Indian in fray, Anjum Moudgil finished 11th after shooting 628.9 in the qualifiers.

 Rahi, Saurabh win gold

Tushar Dutt, May 28, 2019: The Times of India

Two faces of Indian shooting — one a seasoned veteran and the other a 17-year-old legend in the making — shone bright at the World Cup in Munich.

Rahi Sarnobat and Saurabh Chaudhary won gold medals to showcase a heady mix of experience and exuberance in Indian shooting.

Rahi, 28, who had become the first Indian pistol shooter to win a World Cup gold in 2013, clinched her second gold by topping the women’s 25m pistol final. The Kolhapur girl also has a World Cup bronze to her credit, and became the first Indian woman pistol shooter to win gold at the Asian Games.

Saurabh, the teenager from Meerut, also won his second World Cup gold, in only his second appearance in the elite championship, when he topped the men’s 10m air pistol final.

Both the medals came with a bonus. Rahi bagged a quota place for the Tokyo 2020 Games, while Saurabh shot a new world record. This is the second time Saurabh has set a world record in the senior category. In his maiden World Cup in New Delhi in February, Saurabh had won gold and broke the seniors’ record by shooting 245 in the final. He had clinched a Tokyo quota place in the process.

On Monday, the boy from Kalina village scored 246.3 in the final. At the moment, Saurabh holds the senior and junior world records in 10m air pistol events. He also holds the junior and senior 10m air pistol mixed event world records with Manu Bhaker. Thus, Saurabh owns world records (finals) in all the events he participates in.

Pistol malfunction leaves Manu in tears Manu Bhaker, who was leading the final with a score of 21 till the sixth series, and had a good chance of winning a medal and a quota place, made a teary exit after her pistol malfunctioned in the final.

Her pistol jammed in the seventh series and the shooter raised her hand to notify the jury about the malfunction. After the jury checked the gun and Manu apparently fixed it, she was allowed to complete the five shots of the seventh series. However, the teenager’s pistol didn’t fire and she was eliminated in the 5th position since she got zero in the series.

Only one malfunction request is allowed per shooter. A shooter, however, can keep two guns to tackle such situations, but Manu didn’t have her second pistol. Rahi had qualified for the 8-woman final by scoring 586 (294 precision + 292 rapid) in the qualification round. Manu too shot well and scored 585 (289 + 296) to enter the final. Saurabh qualified for the final after shooting 586, while Shahzar Rizvi shot 583 to make the final. In the final, Saurabh got the lead after the first series of five shots, and maintained it till the last shot.

Shahzar scored 177.6 to finish fifth. Russia’s World Championships runner-up Artem Chernousov settled for silver with 243.8, while Beijing gold and Rio bronze medallist of China, Wei Pang, won bronze with a score of 220.7.

Indian men disappoint in 10m air rifle

May 29, 2019: The Times of India

Indian men disappoint in 10m air rifle in WC

Pune:

After Indian shooters won three gold medal and a quota on the first two days, Indian riflemen struggled to continue the momentum as they failed to enter the final of the 10m air rifle event at Munich World Cup.

The trio of Deepak Kumar, Ravi Kumar and Divyansh Singh Panwar registered a dismal performance in the qualification round. Out of the three, Deepak was the best-placed Indian at 19th position, with a score of 628.3. Divyansh was 31st with 627.6, while Ravi was poorly placed at 86th position with 621.4, a score that was not enough for final cut-off even five years ago. The cut-off for the 8-man final was 629.5. The top shooter in the qualifications, China’s Haoran Yang shot 632.5.

In the final, Yang finished third with a score of 229, while the gold went to Czech Republic’s Filip Nepejchal (250.8), while Croatia’s Petar Gorsa won silver after finishing with a score of 249.5. India have bagged one of the maximum two quotas in this event through Divyansh. TNN

Elavenil wins 10m Air Rifle gold

Tushar Dutt, August 29, 2019: The Times of India

ISSF World Cup: India's Elavenil Valarivan wins 10m Air Rifle gold in Rio de Janeiro

PUNE: Elavenil Valarivan couldn't have asked for a better colour to open her senior account as the recently-turned-senior won 10m air rifle gold at the ISSF World Cup in Rio de Janeiro on Wednesday.

Elavenil, who turned 20 last month, shot a brilliant final to pip her teammate Anjum Moudgil and World Cup gold medallist Ying-Shin Ling of Chinese Taipei for the first position. With this medal, Elavenil has become only the third Indian to have won gold in women's 10m air rifle event at the World Cup series. Anjali Bhagwat and Apurvi Chandela have earlier achieved the feat. Elavenil has one more year in the junior circuit (U-21), but there are no junior events scheduled this year.

Elavenil shot 251.7 in the 8-woman final. Elavenil's consistency was clearly seen through the scores she hit in the 24-shot final. In the 24 shots, Elavenil's lowest score was a lone 9.6, while all her other shots ranged between 10.2 and 10.8.

She defeated Great Britain's Seonaid McIntosh, who scored 250.6 and finished with silver. Bronze went to Ling with a total of 229.9.

Anjum had to pay the price of hitting 9.9, 10 and 10 in her 8th, 9th and 10th shots respectively. She finished sixth with a total score of 166.8.

Earlier, Elavenil was the top Indian in the qualification round too. In the qualification, she shot series of 105.8, 106.0, 105.4, 103.4, 103.9 and 104.9 to total 629.4 and qualify fourth, ahead of fifth-placed Anjum (629.1). Third Indian in the fray, Apurvi Chandela missed her first World Cup final this year (out of four) as she finished 11th with a score of 627.7.

There were two Tokyo Games quota places were on offer, but since Anjum and Apurvi have already won two places, India were not eligible to win any more quota in this event.

"I was nervous before the match. I was shooting at the range where Olympic medals were decided three years ago. But I calmed myself down and it worked," Elavenil told TOI.

"Also, this medal is special as I won on a day when my academy Gun For Glory is getting the national award, so it was a cherry on the cake," she added. Gagan Narang's academy has been conferred with the Rashtriya Khel Protsahan Puraskar.

Elavenil had won three gold at the junior World Cups in 2018 and 2019.

Abhishek wins gold, Saurabh bronze

Tushar Dutt, August 31, 2019: The Times of India

Success is contagious for Abhishek Verma. The lawyerturned-shooter, who made his international debut at the age of 30, added another feather to his cap as he clinched gold in men’s 10m air pistol event at ISSF World Cup in Rio de Janeiro on Thursday night. The Haryana shooter scored 244.2 in the 8-man final for top position. Saurabh Chaudhary won bronze with 221.9, while Turkey’s Ismail Keles took silver with 243.1.

The Indian duo has completely dominated the world stage in the 10m air pistol this year, with either Abhishek or Saurabh winning the gold in the four-edition World Cup series this year.

While Abhishek won gold in the second (Beijing) and fourth (Rio) editions, Saurabh took gold in the first (Delhi) and third (Munich) stages. This is a first for Indian shooting in a particular event in a cycle.

And it isn’t just the medals the duo is sharing. They also share the room, train and eat together. They have also won the Tokyo 2020 quotas already. “It feels good to win World Cup medals with Saurabh. I think we learn a lot from each other’s experiences. It is helping both of us on the big stage,” Abhishek told TOI from Rio.

An engineer (computer science) who later chose law as profession, Abhishek said winning is contagious. “I feel good when he (Saurabh) wins a medal, but at the same time I also motivates me to go for gold. I am sure he feels the same way.”

Abhishek revealed that the two have many things in common, which helps them bond better. “Temperament wise, we both are similar. He doesn’t speak much and I am also not very social. Since we stay in the same room during the camps, we start our day early and train together,” Abhishek said.

Both are vegetarians, hence they also share the struggle of finding their kind of food when they are out of India. “We both rely on plain rice for lunch and bread and salad for dinner. We are used to eating less during the international tournaments and this has become part of our training regime,” the 2018 Asian Games bronze medallist revealed. The two also throw challenges at each other while training, which helps them during the matches. “During our practice sessions, we throw impromptu challenges by giving a certain target to each other. Like I ask him to shoot a 10.8, he also gives me some target. This makes our training interesting and we also improve in handling the pressure better,” he said. They also discuss their mistakes after each match. “Saurabh hit a few low shots during the final and before the podium ceremony, we were discussing it. This helps us stay focussed,” Abhishek said.

Gold for Elavenil; Rajput wins Tokyo quota

August 30, 2019: The Times of India

WC gold for Elavenil; Rajput wins Tokyo quota

Rio de Janeiro:

Elavenil Valarivan couldn’t have asked for a better colour to open her senior account as she won the 10m air rifle gold at the ISSF World Cup in Rio de Janeiro.

In the men’s rifle event, veteran shooter Sanjeev Rajput clinched silver and a quota place for the 2020 Tokyo Games in the 50m rifle 3 position event.

Earlier, Elavenil, who turned 20 last month, shot a brilliant final to pip her teammate Anjum Moudgil and World Cup gold medallist Ying-Shin Ling of Chinese Taipei for the first position. With this medal, Elavenil also became the only third Indian to have won gold in women’s 10m air rifle event at the World Cup series. Anjali Bhagwat and Apurvi Chandela achieved the feat earlier.

Elavenil shot 251.7 in the 8-woman final. Elavenil’s consistency could be seen in the scores she hit in the 24-shot final. In the final, her lowest score was a lone 9.6, while all her other shots ranged between 10.2 and 10.8. She defeated Great Britain’s Seonaid McIntosh, who scored 250.6 and finished with silver. Bronze went to Ling with a total of 229.9. TNN

ISSF Junior World Cup

Day 1: India win two shooting gold

Udhayveer Sidhu collected a double gold as India took pole position on day one of competitions at the Combined World Cup for junior shooters in Suhl, Germany. Udhayveer shot 575 in the junior men’s 25m standard pistol event to lead a clean sweep for India as Adarsh Singh (568) and Anish Bhanwala (566) won silver and bronze respectively. PTI

Third shooting gold for Vijayveer

Vijayveer Sidhu picked up his third gold medal of the ongoing ISSF Junior World Cup in Suhl, Germany, combining with Rajkanwar Singh Sandhu and Adarsh Singh to clinch the men’s 25m pistol event on Tuesday. For Adarsh, it was his second gold of the competition. India maintained its top spot at the medal standings after day three with seven gold in a total of 16 medals won so far.

Day 2: India win six medals

July 15, 2019: The Times of India

India win six medals

New Delhi:

India bagged six medals, including two gold, to remain on top of the medal standings after Day 2 of the ISSF Junior World Cup Rifle/Pistol/ Shotgun in Suhl, Germany. India shooters have accounted for four gold, five silver and two bronze for a total of 11 medals so far in the competition.

In men’s 50m pistol event, India’s Gaurav Rana and Arjun Singh Cheema finished first and second. While Rana scored 553 after 60 shots, Cheema settled for the second spot with 551.

The duo also combined with Vijayveer Sidhu (547) to pick up the team gold in the event with a total of 1651, a clear 41 points, ahead of the silver-winning Belarussian team. PTI

Day 3: Elavenil wins junior WC gold

July 16, 2019: The Times of India

Young shooter Elavenil Valarivan signed off her junior career (U-21) on a high as the Indian defended her title at the ISSF Junior World Cup in Suhl.

Elavenil, who had won gold at the same championships last year, shot 251.6 in the final to win gold. She defeated her compatriot Mehuli Ghosh for silver. Mehuli finished with 250.2, while France’s Marianne Muller scored 228 for bronze.

Elavenil is a student of Gagan Narang’s Gun For Glory academy, while Mehuli trains under Joydeep Karmakar. Elavenil, who will turn 20 next month, was participating in her last Junior World Cup, as she will not be eligible to shoot in the event next year.

The Indian trio of Elavenil, Mehuli and Shreya Agarwal secured team gold with a new junior team World Record with a total score of 1883.3. The earlier record too belonged to the Indian trio of Elavenil, Shreya and Manini Kaushik (1880.7) scored in the World Championships last year.

With a score of 627.5, Elavenil was the last shooter to qualify for the 8-woman final. TNN

Day 4: Esha: Jr WC silver; Bhanwala: gold

Tushar Dutt, July 18, 2019: The Times of India

Pune: Esha Singh, who became India’s youngest national champion at the age of 14 last year, clinched her maiden international medal as she took silver in women’s 10m air pistol event at the ISSF Junior (U-21) World Cup in Suhl, Germany. Esha has perhaps become the youngest Indian shooter to win a World Cup medal.

The Telangana shooter had shocked Heena Sidhu and Manu Bhaker to win the National championships last year. On Wednesday, she shot 236.6 to finish second behind Sevval Ilayda Tarhan, the junior world champion from Turkey. The Turkish shooter finished with 241.8. The bronze went to another Turkish shooter, Beyza Yilmaz, who scored 215.4 points. This was the talented girl’s first ISSF medal after being crowned national champion.

Esha, who studies in Bolton School in Secunderabad, got hooked to shooting at the age of eight when she met her father Sachin Singh’s friend Gautam Gianthandani, national medallist in trap shooting at the Gachibowli sports complex in Hyderabad. Her father is a wellknown rally driver. In the men’s 25m rapid fire event, Anish Bhanwala broke his medal-less run by clinching the gold medal.

Bhanwala, who failed to win in the three editions of the senior World Cup this year, shot 29 in the junior final in Suhl to top the podium. He had qualified by shooting a high score of 584 to top the charts and lead a three-man Indian contingent into the sixman final. In the final, Anish led from the front never shooting below three hits out of five in each of the 10 series of shots. He finished with a four and a score of 29, to easily leave behind Russian Egor Ismakov, who shot 23 for silver.

Other Indians, Adarsh Singh and Agneya Kaushik, finished fourth and sixth respectively in the final. India won two more medals on the day in the 10m air rifle mixed team junior. The pair of Shreya Agrawal and Yash Vardhan won the silver medal, finishing behind the Iranian pair of A Sadeghian and A Zolfagharia 11-17 in the final. Mehuli Ghosh and Hriday Hazarika won the bronze in the event.

Day 5: Sarabjot wins gold on debut

Tushar Dutt, July 19, 2019: The Times of India

Sarabjot Singh is so new on the international circuit that even the International Shooting Sports Federation (ISSF) doesn’t have his photograph. But that didn’t stop Sarabjot, 18, from making his maiden World Cup appearance special.

The Haryana shooter won the 10m air pistol gold at the ISSF Junior World Cup in Suhl, Germany, on Thursday. In the final, Sarabjot defeated China’s former World champion and last year’s World Cup gold medallist Wang Zhehao by 1.9 points. The Indian shot 239.6 in the 24-shot final, while the Chinese could shoot 237.7 to settle for silver. The bronze too went to China as Shichang Lu shot 217. Sarabjot made it to the final after shooting 575 in the qualification round. He made his international debut in March this year and had won gold at the Asian Airgun junior championships in Taoyuan, Taiwan.

“I was shooting well, but a few 8s in between the final put me under pressure. I then thought of rebooting myself and it helped. I then shot well to take a lead of around two points till the last shot,” Sarabjot told TOI after the final. This was Sarabjot’s second international medal and on both occasions he won gold after making some sacrifices. “When I went for the Asian meet, I had asked the Haryana state education board to postpone my standard 12th exams. My application was accepted. Now I have come here for the World Cup and back home, admissions for first year graduation have started. I will see where I get admission once I go back. But that is secondary for me, I am happy that I have won gold today,” Sarabjot said.

Son of a farmer, Sarabjot took up shooting in 2016 after attending a summer camp in his school in Dheen village of Ambala district. After the camp he joined former shooter Abhishek Rana’s academy in Ambala city.

The teenager travels two hours every day to train in Ambala for training.

Sajjan Singh Masters

Anjum shoots above world record mark

Pratyush Raj, July 30, 2019: The Times of India

World Championship silver medallist Anjum Moudgil continued to assert herself in air rifle, shooting well above the world record (finals) to win the women's 10m air rifle gold on Day One of the Sardar Sajjan Singh Sethi Memorial Masters shooting competition at the Dr Karni Singh Range in New Delhi.

World number eight Anjum, who has already secured a Tokyo 2020 Olympic quota in the event, shot 253.9 in the finals, a full point ahead of India teammate and world number one Apurvi Chandela’s mark of 252.9, set at the New Delhi World Cup stage earlier this year.

Silver medallist Mehuli Ghosh of West Bengal missed Apurvi's mark in the women's final by 0.7 but made sure to go past it in the junior women's final, which she won with a score of 253.

Elavenil Valarivan won silver in junior section with a score of 252.4.

Elizabeth wins gold at Masters shooting

New Delhi:

Kerala's Elizabeth Susan Koshy won the women’s 50m rifle 3 positions gold on day three of the XII Sardar Sajjan Singh Sethi Memorial Masters shooting competition at Dr Karni Singh range. Elizabeth held her nerve to win the title with a finals score of 460.1. Tejaswini Sawant won the silver for Maharashtra with 455.6 while Hema K C of Gujarat won the bronze with 444.5.

World Police Games: Anjum wins five gold

Pratyush Raj, August 15, 2019: The Times of India

Anjum Moudgil is in peak form and the one to beat. The Punjab shooter gave further proof of her credentials as she pocketed five gold medals, and a silver, at the World Police Games in Chengdu, China.

The 25-year old, who is a sub-inspector in the Punjab Police, bagged two individual gold medals in the rifle prone event and air rifle event, while she had to settle for silver in rifle 3-position event. In the team event, Anjum won gold in rifle prone, air rifle and rifle 3-position events.

Speaking to TOI after the event, the Chandigarh girl said, “It was a good outing for me before the Rio World Cup in Brazil, which will start from August 18. I think I am shooting well and I want to keep this momentum in the upcoming tournaments.”

Anjum won a silver in the World Championship and has already secured a Tokyo 2020 Olympic quota. When asked if winning an Olympic quota early had eased the pressure on her, Anjum replied “As a matter of fact, it did. I think I would consider it good for me that I won a quota as soon as possible. But it's not that I am only playing for medals now or I don't have anything else to work on. I am working on how I can improve.”

2021

Mar: India rises to no. 10 in world

Tushar Dutt, March 31, 2021: The Times of India

The recently concluded ISSF World Cup in Delhi has boosted the morale of Indian shooters ahead of the Tokyo Olympics. It has also lifted India’s position in the overall ranking of medallist countries since the event began in 1986.

With 30 medals (15 gold, 9 silver 6 bronze) won in Delhi last week, India has taken its overall World Cup medals to 127 (50G, 39S, 38B) from 75 in just two years. India has also jumped to the 10th position — from somewhere in the 30s — in just two seasons.

China tops the tally with 835 medals (317 G, 286 S and 232 B), while the USA is second with 563 medals (199 G, 181 S, 183 B) India has won a total of 52 medals (31G, 13S, 8B) since 2019, out of which 20 (13, 3, 4) have come from the mixed team events, the most by any country. China is second with 16 medals in mixed events (5, 7, 4).

“The mixed-team events have been the real gamechanger for us. I remember there was such a hue and cry when the ISSF was contemplating to remove 50m rifle prone, 50m pistol and double trap events to include the mixed-team events. But you see how well we have done in these events,” the National Rifle Association of India (NRAI) president Raninder Singh told TOI.

“But that is what the ISSF has done. There are many things that we have done in the past few years that has worked for us. One of them is trusting our own coaches and relying less on foreign counterparts. We got our former shooters into the system. They worked closely with the young shooters and extracted much more than what a foreign coach would have done,” Raninder said. After a poor show at the Rio de Janeiro Olympics in 2016, the NRAI started focusing on its junior programme and at the grassroot talent. The federation also allowed junior shooters to shoot in senior teams, if they qualified.

The radical change in policy saw the emergence of shooters like Saurabh Chaudhary, Manu Bhaker, Anish Bhanwala, Esha Singh and Elavenil Valarivan to name a few.

India will send an impressive contingent of 15 shooters, the highest-ever, at the Tokyo Games and will be one of the strongest contingents in the discipline there.

Asian Online Championship

India top medals tally at Asian Online Shooting Championship: India’s 24-member shooting contingent produced a remarkable performance to top the medals tally at the first Asian Online Shooting Championship, organised and hosted by the Kuwait Shooting Federation. Indian team won four out of the eight gold medals on offer along with two silver and five bronze medals for a total haul of 11 medals. The two-day competition — held between January 29-30 — saw 274 shooters from 22 Asian countries taking part. AGENCIES

ISSF Shotgun World Cup: Skeet bronze medal

February 28, 2021: The Times of India

Indian men’s skeet team wins bronze

Cairo:

The Indian trio of Mairaj Ahmed Khan, Angad Vir Singh Bajwa and Gurjoat Khangura won the bronze medal in men’s skeet team event at the ISSF Shotgun World Cup here. The Indians beat the Kazakhstan team of David Pochivalov, Eduard Yechshenko and Alexandr Mukhamediyev 6-2 in the bronze medal match on the third competition day of the International Shooting Sport Federation tournament.

The trio reached the bronze medal match when they combined to shoot a score of 491 after the qualification stage comprising seven rounds of 25 shots each.

They could have made it to the finals too, but lost a shootoff to the Russians 6-5.

Bajwa was the star of the bronze medal match, hitting all his 16 targets.

Russia won the gold medal, beating the Czech Republic 6-0 in the finals. PTI

World Cup

Young shooter Manisha Keer, daughter of a fisherman in Bhopal, powered India to a silver at the World Cup in Cairo Manisha, Kirti Gupta and Rajeshwari Kumari made up the India trap team at the year’s first International Shooting Sport Federation (ISSF) World Cup Shotgun stage in Cairo. Manisha had the highest individual score among trio

The trap trio put up a tough fight against Russia, blasting away to a fantastic comeback — from 0-4 down to tie the final at 4-4. However, they could not keep up the momentum in the final 15-shots-per-team shootout and had to be content with second-best. Manisha got the highest score — 158 out of 175. Rajeshwari and Kirti scored 143 each, taking India’s score to 444. The Russian team scored 463 and hosts Egypt got bronze with 405 points.

Their effort ensured that the Indian squad finished the World Cup with two medals, with the men’s Skeet team bagging a bronze medal earlier on in the tournament. Earlier in the Trap Mixed Team competition, Manisha and Kynan Chenai representing the second Indian team in the competition, shot a total of 133 to finish in ninth place out of 14 teams.

India’s highest-ever medal tally in WC

Sabi Hussain, March 29, 2021: The Times of India

India end with highest-ever medal tally in Shooting World Cup

NEW DELHI: India finished their shooting World Cup campaign with a golden finish in the trap team events on the concluding day of competitions on Sunday as the hosts recorded their most successful outing in a single edition of the WC stage by cornering 30 medals, including 15 gold.

India has been ruling the medals chart at the shooting World Cups since the New Delhi edition in February 2019 and this was the country’s sixth successive No. 1 finish at the ISSF championships in the rifle/pistol events – New Delhi, Beijing, Munich, Rio de Janeiro (World Cups), Putian, China (World Cup Final) in 2019 and at the combined WC stage here in 2021.

However, it’s also a fact that India’s overall tally in this edition was largely swelled by the host shooters’ medal-winning performances in nonOlympic competitions in the team and mixed-gender events.

Overall, India’s medal count stood at 15 gold, nine silver and six bronze. USA and Italy finished miles behind, with a total of eight and four medals, respectively.

On Sunday, Shreyasi Singh, Manisha Keer and Rajeshwari Kumari combined to shoot India’s first gold of the day when they defeated Kazakhstan 6-0 in the final of the women’s trap team competition. They won the first series of five-shot each 12-11, the second 11-8 and the third by a margin of 12-9 to outclass the Kazakhs.

Later, the trio of Kynan Chenai, Prithviraj Tondaiman and Lakshay Sheoran beat the Slovakians 6-4 in a hard-fought final to clinch the second gold of the day in the men’s trap team.

Earlier, India had won a silver with the trio of Gurpreet Singh, Vijayveer Sidhu and Adarsh Singh going down 2-10 against the Team USA in the final of the men’s 25m rapid fire pistol team event.

Speaking about the country’s campaign in the trap shooting and her own individual performance, Gold Coast CWG gold winner Shreyasi, who is also an MLA from Bihar’s Jamui district, told TOI: “I think because of my hectic schedule (juggling between campaigning for Bihar elections and preparing for the WC), my training definitely took a toll. I have also been slightly unlucky when it came to the mixed team event final (with Kynan Chenai). I felt we were a bit unlucky finishing fourth. But I believe the trap team is still very young and we are growing together. Shotgun has suffered because of lack of foreign coach and technical support staff for a very long time. I am looking forward to the CWG and Asian Games next year. It’s my dream to win an Asiad gold in trap for the country.”