One of the biggest challenges facing our health service is that it is not one health service. Alongside the HSE, many services are delivered by Section 38 and Section 39 organisations, each with their own Board, CEO, management structures and policies, despite being largely funded by the taxpayer. This can lead to inconsistencies in governance, accountability, employment practices and the implementation of national policies. If public money funds a service, there should be clear public accountability and consistent standards across the system. Patients and staff deserve a health service that is transparent, accountable and works as one system. #Healthcare #Governance #HSE #Section38 #Section39 #Accountability

おっ！勝手にコナンセクションと呼んでいるSECTION39！ラストまでもう少しですね✨✨

Suretyship of indorsers clarified #NegotiableInstrumentsAct #Section39 #IndorserLiability #Suretyship #CommercialLaw #LegalUpdate

🚨 बड़ा ऐलान! "#Goa Is Not For Sale." #केजरीवाल(@ArvindKejriwal) ने वादा किया है कि #AAP सरकार बनने पर Section39(A) खत्म होगा और गोवा की जमीन को बिल्डरों के हवाले नहीं होने दिया जाएगा। क्या गोवा की पहचान बचाने के लिए यह सही कदम है? देखिए 👇 youtu.be/LdteWDQtJfM?si=Jxr4… #GoaLand

How many healthcare workers in @HSELive or #Section38 #Section39 Voluntary Organisations have reported toxic workplace environments that were never properly investigated? How many stayed silent because they feared retaliation, penalisation, or damage to their career? Silence does not mean there is no problem — it often means staff do not trust the process. #Healthcare #Whistleblowers #DignityAtWork #Accountability #HealthandSafety

St Andre MLA Viresh Borkar and Tushar Gasas ended their hunger strike on the sixth day after receiving an official letter from the North Goa Collector confirming the suspension of all Section 39A change of zone cases in the constituency. Following the assurance conveyed through the formal order, the two decided to call off their fast. The hunger strike was formally concluded when Advocate Norma Alvares offered them juice. . . #Goa #GoaNews #VireshBorkar #TusharGawas #section39 #39a #borkar

Your Company Invests in T-Bills. Two Taxes Hit You — Not One. Most pepole see the SBP deduction at maturity and think: "We're done." They're not. 👇 ───────────────────── 📌 First — How a T-Bill Works A T-Bill is a discount instrument. You pay less than face value upfront and collect the full face value at maturity. The difference is your yield — and it is fully taxable. Example used throughout this post: → Face Value: Rs. 100,000,000 → Purchase Price: Rs. 97,500,000 → Yield / Profit: Rs. 2,500,000 This single investment can trigger TWO separate tax events under TWO different sections of income tax ordinance 2001 under two different senarios. ───────────────────── ⚡ TAX EVENT #1 — Held to Maturity Section 151 Section39--Profit on Debt: When your T-Bill matures, the State Bank of Pakistan (SBP) withholds tax under section 151 before releasing your funds. For Tax Year 2026, the rates are: → ATL company: 20% of yield → Non-ATL company: 40% of yield → Individual (ATL): 15% — FINAL TAX ✅ ⚠️ For companies, this WHT is NOT final tax. It is Advance/Adjustable Tax only. Your true rate is 29% corporate tax (under section 39). You must pay the balance at annual return filing. Example: At Maturity (SBP pays): Face value received → Rs. 100,000,000 WHT deducted @ 20% → − Rs. 500,000 Net received → Rs. 99,500,000 At Annual Return Filing: Yield in taxable income → Rs. 2,500,000 Corporate tax @ 29% → Rs. 725,000 Less: WHT credit → − Rs. 500,000 Balance still owed to FBR → Rs. 225,000 ───────────────────── ⚡ TAX EVENT #2 — Sold Before Maturity Section 151A Section 37A --' Capital Gain on Debt Securities: If your company sells the T-Bill in the secondary market at a profit through your IPS Account, that gain is a Capital Gain — separate from the yield. Your custodian bank (holding your IPS Account) withholds 15% on the capital gain automatically at the time of disposal. ⚠️ Again — for companies, this 15% WHT is NOT final tax. It is Advance Tax. The final rate is still 29% corporate tax. Balance tax(14%) is payable at the time of filing tax return.

【英語アプリmikan】「DUO3.0 単語帳」”SECTION39”修了✨ #今日もmikan onelink.to/mikan

#TaxTalkThursday | Suppression of Facts, where do the authorities draw the line? Since the erstwhile indirect tax regime, disputes around invocation of the extended period based on alleged suppression of facts have been a recurring theme. It is important to recognise that every mistake or short payment is not born out of mala fide intent. One of the most critical considerations while alleging suppression is whether relevant particulars were duly disclosed in statutory returns. Once turnover, tax liability, ITC availment or reversal is reflected in returns, such disclosure itself constitutes intimation to the tax authorities. Merely because there is no statutory mechanism to upload detailed workings or explanations along with returns, it cannot be contended that the taxpayer has suppressed facts. A classic illustration is ITC reversal under Rule 42 / Rule 43, where a taxpayer has reversed ITC applying the rule and disclosed the same in returns, a subsequent difference in computation or interpretation by the department can never, by itself, amount to suppression. In such cases, the burden squarely lies on the adjudicating authority to demonstrate not only why a different reversal is required under law, but also how the alleged short reversal reflects a deliberate intent to evade tax. This position has recently been reinforced by the CESTAT, Chandigarh in KEC International where the Tribunal held that mere disclosure of reversal in returns is sufficient disclosure, and failure of the department to scrutinise or seek further details at the relevant time cannot later be converted into an allegation of suppression. The Tribunal clearly observed that interpretational disputes or computational differences, in the absence of positive evidence of intent, do not justify invocation of the extended period. Author’s View While filing the Annual Return and Reconciliation Statement in Form GSTR-9 / GSTR-9C, it is of utmost importance for businesses and professionals to re-examine tax payments, ITC availment, and reversals in detail. Filing of GSTR 9 / 9C provides a crucial opportunity to identify and correct errors and ensure complete and accurate disclosures. Once true and correct information is duly reported, the scope for alleging suppression or invoking the extended period of limitation merely on account of computational differences is significantly reduced. Proper disclosure, therefore, acts as the strongest safeguard against future disputes. Happy reading! #TaxTalkThursday #GSTReturns #RectificationUnderGST #Section39 #Section16 #ITCUnderGST #GSTLitigation #ProceduralVsSubstantive

Workers in Caredoc haven’t had a pay rise in 10 years. We are taking STRIKE action with our INMO colleagues to CHANGE that. #Section39 #PayJustice

The St. John’s Hospital CEO pay story isn’t new — it started in 2013. 12 years on, we still see pay irregularities in publicly funded hospitals. The @HSELive must audit all management & HR pay grades across every dept — Section 38 & 39 included. Public money demands transparency. #HSE #Accountability #Section38 #Section39 📰 @IrishTimes @shaunabowers_ie @HSELive @BernardGloster

How much public money has gone into “culture surveys” in Section 38/39 Voluntary health organisations — with no real change on the ground? #HSE #Section38 #Section39 #CultureSurvey #Accountability

So because person publish say DSS write memo, na “sabotage” be that? My brother, if na police state you wan live, carry bag go North Korea. Nigeria be democracy, and freedom of press & speech dey guaranteed under: 🇳🇬 Section 39 (1) of the 1999 Constitution — “Every person shall be entitled to freedom of expression, including freedom to hold opinions and to receive and impart ideas and information without interference.” 🇺🇳 Article 19 of the Universal Declaration of Human Rights — freedom of expression. Even DSS nor get power to gag press unless national security is demonstrably at risk — and even then, court order suppose dey. You no go hide incompetence behind “confidential.” The role of media for democracy na to expose truth, not dey print press release like parrot. If Punch leak intel wey suppose make DSS & Army respond faster — dem do their job. This same “leak” angle na how dem take cover EndSARS shootings, corruption memos, and everything wey APC don dey hide. Transparency no be sabotage. Secrecy na wetin dey kill Nigeria. #PressFreedom #NaDemocracyWeDey #Section39 #NigeriaNoBePoliceState

9/21 👶🏻 Duo3.0 section39 --- あしたは統計やりたい📈

#ていねいな文章大全チャレンジ #36日目 【section39 略語の取扱い】 バイトやオフレコなど、略語が定着している単語がある。一方、ラノベ（ライト・ノベル）やハマスタ（横浜スタジアム）などは難易度が高い。 見慣れて理解しやすいかを判断基準に、読者層によって使い分けるのが望ましい。

[Op Eds] Power to Lift the Corporate Veil during Execution of Arbitral Awards by John Vithayathil #OpEd #CompaniesAct #corporateveil #ExecutionofArbitralAwards #FEMAAct #misdescriptionofcompanyname #PowertoLift #returnapplicationmoney #Section12 #Section39 #SupremeCourtofIndia

.@DuncanSmithTD addressed the @siptuhealth conference today and spoke about the ongoing campaign for pay parity and justice for #Section39 workers.

Hundreds of care staff, including home-help workers, have not been factored into new 9.25pc pay deal In a message to members on the pay proposals, Siptu accused the Government of “an attempt at divide and rule”. The union said certain organisations are “out of scope”, and will not have access to funds to implement the pay rises agreed under the proposals. #Section39 #HowIrelandWorks #caretaker independent.ie/irish-news/hu…

It's unbelievable the amount of promises not followed through by FfFG @oursiptu #section39

Leaders' Questions - 27th February 2025 @mattcarthy / @GaryGannonTD / @RBoydBarrett / @RichardODonoghu #LQs #Dáil #Dail34 #LowrysLackeys #Section39 #TripleLock #Neutrality #Windfarms