Advocate Sargun Babuta

The water mark printed on the ITR V in English states Income Tax Department and in Hindi it states  ‘KOSH MULO DAND‘.

If translate income tax department in Hindi it will be AYAKAR VIBHAG and translation of ‘KOSH MULO DAND’  in Layman Language is as  follows :-

IT Logo with kosh muloh dandh ENGLISH001KOSH – Fund

MULO – Principal / Main

DAND – Punishment

Why  is it written Dand / punishment ?
The assesses are paying self assessment tax which they are assessing on them and wishfully paying it off. They are not taking it as a punishment rather as a responsible citizens making their contribution to make their country financially strong. They understand government is using this tax to provide them the facilities ,security and other required infrastructures.
 It should be printed in Hindi ayakar vibhag or some other suitable word instead dand as it is not a punishment .Please stop this taboo of considering income tax department as a punishment department only.There are responsible citizens who understand their duties and deposit the  tax  on their own without considering it dand/punishment.
Kosh Mulo Dand
We the citizens of India understand our duties and do not take paying tax as a punishment rather we feel proud that we make a small contribution towards the progress of our country.

Hence ,the Income tax department is requested to find a suitable word for it or simply the Hindi translation of Income Tax Department into Hindi Ayakar Vibhag is appropriate to replace the term ‘KOSH MULO DAND’ .

FURTHER UPDATE ON THE ARTICLE BASED ON COMMENTS FROM OUR READER Mr. Girish Gogte

If one takes the words individually and attaches their proper meaning to it to complete the phrase it may give a misleading picture. These words are part of the original Sanskrit phrase कोश-मूलो हि दण्डः as appearing in Kautiliyan Arthshastra Part 8, Chapter 1, Sentence or verse number 47 (।। ०८.१.४७ ।।). This part of Arthshastra deals with the topic “Concernig Vices and Calamities”. In the discussion Kautilya has considered many prakritis of the state (king) and has concluded that relatively Finance is the most important prakriti of them all because with it can be achieved all that is required.

This has been interpreted as –

Translator R Shamsastry : finance is the chief means of observing virtuous acts and of enjoying desires.

Translator/Interpreter R.P.Kangle : “the treasury (kosa)is more important than the army (danda). the latter can be raised and maintained only with the help of a well filled treasury. Besides it helps in the pursuit of dharma and kama.

Last year even our President Mr. Pranab Mukherjee quoted this while speaking before the Indian Revenue Officers’ forum that : “Many empires have collapsed in the past because Governments did not have money to pay their soldiers. Kautilya’s words ‘Kosh Moolo Dandah’ i.e. “revenue is the backbone of administration” continues to be as relevant today as it was thousands of years ago.”

Further in the Arthashastra Kautilya has also gone ahead to indicate how the taxes be levied by the King in case the treasury (kosa) dries up.

So in my view a limited approach of studying the meaning of words independently may not indicate correct meaning and the slogan would not mean that the assessees or for that matter the subjects of this country are being “punished” in the form of tax.

Kosha Moolo Dandah means to me Treasury/Finance (kosha) is the root (moolo) of the government (state/administration) – if there is no finance it would not be possible for the government to manage any of its other prakritis from rakshan (defence) to kalyan (welfare).

Further Update from Advocate Sargun Babuta on 08.08.2014

This is in relation to ITR V watermark

With due respect I would like to thank everyone for giving their valuable information in this regard. I would like to place on record that Hindi is our mother tongue; no doubt it has got its origin from Sanskrit language .I just wanted to state that Hindi translation of Income Tax Department on ITR-V should be Aykar Vibhag and Vibhag/ Department includes everything in it TAX, TDS or any other tax dues related to Income Tax Department.

Then why don’t we give respect to our mother tongue Hindi by translating the term as Aykar Vibhag when in Hindi Dand means punishment.

In my view we can change it to “AYKAR VIBHAG” only which is the most appropriate translation of English into Hindi.

No personal grudges, I have in this regard this is just a humble suggestion.

Adv Sargun Babuta

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0 responses to “'KOSH MULO DAND' written on ITR Acknowledgment – Meaning”

  1. VINAY KUMAR GUPTA says:

    KOSH MULO DAND STANDS FOR FINANCE IS THE BACK BONE OF THE ECONOMY OF A COUNTRY
    KOSH-FINANCE.
    MULO-MAIN/MAULIK,
    DANDAH-STICK OR THE BACK BONE NOT PENALTY
    THEREFORE YOU ARE REQUESTED TO CONVEY THE RIGHT MESSAGE TO THE PEOPLE OF THE COUNTRY

  2. Adv Sargun Babuta says:

    This is in relation to Water Mark on ITR-V
    With due respect I would like to thank everyone for enriching our knowledge with their valuable information in this regard. I would like to place on records that Hindi is our mother tongue; no doubt it has got its origin from Sanskrit language. I just wanted to state that Hindi translation of “Income Tax Department” on ITR-V should be “Aykar Vibhag” and Vibhag/ Department includes everything in it TAX, TDS or any other tax dues related to Income Tax Department.
    Then why don’t we give respect to our mother tongue Hindi by translating the term as “Aykar Vibhag” whereas in Hindi “Dand” means punishment.
    In my view we can replace it to “AYKAR VIBHAG” only which is the most appropriate term for Income Tax Department.
    No personal grudges, I have in this regard this is just a humble suggestion !
    Jai Hind
    A citizen of India
    Adv Sargun Babuta

  3. एस पी तिवारी says:

    Every commentators under stand the true meaning excerpt the author of writer. hope the author will understand the true meaning.

  4. एस पी तिवारी says:

    Every commentators understands the correct meaning except the author of the article. He should also write his name like others.

  5. DHEERAJ KUMAR JAISWAL says:

    Dear Mr Babuta
    first of all “kosh mulo dand” is not the translation of the “Income Tax Department”. it’s tag line of the dept.
    secondly the meaning of “dand” is also not punishment but it is “administration” .it’s meaning should be interpreted in the context of which it was written by CHANAKYA in his ARTHASHASTRA.

  6. Girish Gogte says:

    If one takes the words individually and attaches their proper meaning to it to complete the phrase it may give a misleading picture. These words are part of the original Sanskrit phrase कोश-मूलो हि दण्डः as appearing in Kautiliyan Arthshastra Part 8, Chapter 1, Sentence or verse number 47 (।। ०८.१.४७ ।।). This part of Arthshastra deals with the topic “Concernig Vices and Calamities”. In the discussion Kautilya has considered many prakritis of the state (king) and has concluded that relatively Finance is the most important prakriti of them all because with it can be achieved all that is required.
    This has been interpreted as –
    Translator R Shamsastry : finance is the chief means of observing virtuous acts and of enjoying desires.
    Translator/Interpreter R.P.Kangle : “the treasury (kosa)is more important than the army (danda). the latter can be raised and maintained only with the help of a well filled treasury. Besides it helps in the pursuit of dharma and kama.
    Last year even our President Mr. Pranab Mukherjee quoted this while speaking before the Indian Revenue Officers’ forum that : “Many empires have collapsed in the past because Governments did not have money to pay their soldiers. Kautilya’s words ‘Kosh Moolo Dandah’ i.e. “revenue is the backbone of administration” continues to be as relevant today as it was thousands of years ago.”
    Further in the Arthashastra Kautilya has also gone ahead to indicate how the taxes be levied by the King in case the treasury (kosa) dries up.
    So in my view a limited approach of studying the meaning of words independently may not indicate correct meaning and the slogan would not mean that the assessees or for that matter the subjects of this country are being “punished” in the form of tax.
    Kosha Moolo Dandah means to me Treasury/Finance (kosha) is the root (moolo) of the government (state/administration) – if there is no finance it would not be possible for the government to manage any of its other prakritis from rakshan (defence) to kalyan (welfare).

  7. Vibha says:

    Kosh Mulo Dand means the the base of building treasury lies in the power to collect the taxes. Dand means Rajdand, the administrative authority given to the state to collect taxes, impose punishment, maintain law and order etc. Kosh is treasury. Mulo means root, base, source.

  8. Amar Gahlot says:

    Dear Sh Babuta,

    The phrase “Kosh Mulo Dandah” when correctly translated, means “Treasury is the backbone of administration” – there is no concept of punishment in the tagline used by the Income Tax Department.

    Amar Gahlot,
    Asst Commissioner of Income Tax.

  9. CA V S HEBBAR says:

    Its apt that

    “The water mark printed on the ITR V in English
    states Income Tax Department and
    in Hindi it states ‘KOSH MULO DAND”

    I am practicing for the last 20 years in Income tax the word ‘KOSH MULO DAND’ appearing is correct.
     For the honest tax payer who pay tax & files Income Tax diligently.. In the name of ASSESSMENT- meted out HARASSMENT.(to achieve the SO CALLED TARGETS).

    It is open secrete that collection from Income Tax revenue is spent on the collection force without any benefit to the country’s GROWTH

    Only 2.77 percent of India’s population pay income tax
    Just 2.77 percent of India’s 1.21 billion people pay personal income tax, official data showed.
    “The number of effective tax payers as on March 31, 2011 was 3,35,79,831 (33.57 million),” Minister of State for Finance S.S. Palanimanickam said in a written reply to a question in the Rajya Sabha ..

    T

  10. K E B RANGARAJAN says:

    It is the motto of the Department like Satyameva jayathe. May be Kosh could mean Treasure, mulo can mean value, dsnd can mean stick also

  11. S C Kapur says:

    Thanks for bringing it to the notice of Income Tax Department. This we never noticed earlier. Let us also try to identify the Author who has used such type of irritating wording. Regards,

  12. Nem Singh says:

    I think its correct meaning should be “Tax Do Dand Se Mukti Pao”.

  13. Kumar says:

    In my opinion its not required any kind of change.

  14. asoke says:

    Excellent suggestion. I hope the Hon’ble Finance Minister will take notice of this and implement.

  15. S PRAKASH says:

    sir,
    you are right the words which says the punishment should be removed and the department should appreciate the person for having filed the returns with out any notice from the department and for having paid the tax u/s 140A.At least the department should distinguish between the prompt payers of tax and prompt filers of returns and others who do not even care for any notice of the department and just kill the time in appeals and courts instead accepting the tax liability and pay it.And recently we have seen number of such cases reported in news.If the department takes a prompt steps and collect the same it will really reach the direct taxes collection target.

  16. manish parekh says:

    Its as simple as that. People of India needs to understand this. It was in nature of DAND during time of India was being ruled. The IRS & IAS lobby which is in charge of the country for practical purpose is still continuing with the BRITISH RULE LEGACY. Various Acts, rules, regulations are all the same which used to be there at the time of British rule ( with even the coma & fullstop not being changed). Those rules were made with a motive to supress THE RULED people / country so that there was no uprising against the RAJ. With independence the idea & the word “GOVERNMENT OFFICER” should have been replaced by ” PUBLIC SERVANT”. Its high time after 60 years, to question & scrap the existing structure & bring in one which is FRESH IMPROVED – which will lead to change in the existing corrupt mindset.

  17. ANKIT says:

    Dear sir,
    Good observation and very high thoughts. Its a honour to have citizens like you.Thank You to make us realize this, as it was not even noticed by me atleast.

    Thank You

  18. vswami says:

    Sorry ! If not mistaken,it was several months ago, the ITR V, in deference to a valid criticism by the public that was an idle and meaningless formality for e’ filed tax returns, proposed to be scrapped.Any idea why that has yet to happen ? Unless, on reconsideration, it has been retained for ever,as a form of ‘dand’, which honest tax payers deserve.

  19. vswami says:

    This write-up with a different stroke makes for a hilarious reading. One is reminded of another instance in a like jugular vein: That was, if remember right, a good old time when tax payment by cheque was used to be accepted in a special counter at the tax office itself. A tax payer was in ‘Q’ in front of the counter, for tendering his payment. He, however, happened to spot a Bill on the side, which read, – “Pay your tax with a smile”. Abruptly changing his mind, he came out from the line, walked up and met his ITO, said ‘hello’, gave a big smile, and rushed out of the office. How’s that !

  20. TA says:

    Dear Sir,

    The meaning of the phrase can be read as “Kosh Moolo Dandh” and when translated in English, it can state that ” Finance is the Backbone of The State”.
    Can it be interpreted like that?

    Regards
    TA

  21. Deepak Patil says:

    Dear Sir,
    As far as my knowledge goes the meaning you have highlighted above may not be correct. In the Kautilyas’ Arthashastra the term “Kosha Moola Danda” means ―revenue is the backbone of administration. Danda means administration.

    Correct me if I am wrong.

  22. n.krishnamoorthy says:

    I am in complete arrangement with the author who hS OBJECTED TO THE USE OF THE WORDS KOSH, mulo, dand in Form ITR-V of the income-tax department. The Minister of Finance and the officers of the IT Deptt are shouting from their housetops that the department is very friendly towards the tax-paying assessees and that they will not harass them or delay theior refunds unnecessarily. Against this background the printing of the above three Hindi words should be removed and replaced by Aayakar Vibhaag.

  23. BHASKAR NAGAWADE says:

    99% OF TAX PAYERS ARE PAYING TAXES RELIGIOUSELY. IT IS INAPPROPRIATE TO HAVE MOTTO OF I TAX DEPT “KOSH MULO DAND”

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