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I. Administrative procedures & Costs

a. Ministries & Offices to report :

In a country like India, where corruption is present in each of the states and
where the administrative procedures are incredibly long, it is important o know
the different places to report in order to prevent your company from loosing
additional Time. In opposition with my countries in the world; India doesn’t
welcome foreign companies & Investors, there are special rules, procedures &
taxes for them in order to give better chances to the Indian companies or
Workers. This list of barriers make it even more crucial to know where to go
because it is absolutely essential to be effective, fast and proactive in a
country where administration & procedures take time to process when it is
done if it is done with a good will. You can find below the list of Ministries,
departments and organizations which might get in your way along the road :

=> Central Government Ministries :

- Ministry of Commerce
- Ministry of Finance
- Ministry of Urban Affairs and Employment
- Ministry of Industries
- Ministry of Home Affairs

=> Central Government Departments :

- Cabinet Committee on Foreign Investment
- Secretariat of Industrial Assistance
- Foreign Investment Promotion Board
- MRTP Commission
- Registrar of Companies
- Central Excise and Customs Department

=> State Government :

- Revenue Department
- Urban Development Authorities
- Sales Tax
- Town and Country Planning

=> Autonomous Statutory Bodies :

- Reserve Bank of India
- Security and Exchange Board of India
- Municipal Committee

b. Permit List & Company’s Creation procedures :

Company’s Best Form (www.doingbusiness.org)

You can find a list of the necessary permits in the Annexes. Otherwise it is
essential to choose the type of society you want to create rapidly in order to
limit the administrative tasks but also to benefit of the appropriated
advantages & drawbacks linked to it. The companies available are the :
- Private Limited Company.
- Public Limited Company.
- Unlimited Company;
- Partnership.
- Sole Proprietorship.

Limited companies are the most common forms of company in India and it
seems to be the most appropriate form in order to create our resort in Kerala.
Limited companies can either be private or public and comport many
advantages. You can find below some of its advantages :
- Managers and shareholders are only financially responsible on the money
they invested on the society and not on their personal belongings.
- Its actions are simplified which is coming from its definition in terms of
responsibilities & direction structure which can be modified easily without
having to set up many administrative procedures
- The increase of capital can be done by an increase of the number of shares
sold to private investors. Investors are easily removable for any reasons
without affecting the company’s work or structure in a damageable way.
- The Company, its departments or its shares are easy to manage and can be at
disposition with ease which is coming from the company’s high flexible status.

Of course Limited companies also have drawbacks, which are important to

study in order to know if it is the right form of company for our business. They
are listed below :
- These forms generate more costs to put in place than other company might
- Due to the precise status and legislation around them limited companies
might need the help of professionals to set up.
- Managers are under the same legislation than normal workers and also have
the same taxation policy.
- The company’s creation procedures are strict and made of many elements
which need to be deliver in order to apply to the registrar of companies. Then
your company will have to produce annually a study of the company’s
- Public inspections are frequent and the government may require any
document the company has which prevent the company of having any secrecy.
In case of problem to produce the different documents, the government has
the right to give penalties to the company.
- Unfortunately the limited liability of Limited companies is being disabled by
financial organization or companies like banks, private lenders, .... They often
use the personal guarantees as an obligatory condition in order to get loans.

Company’s Creation Processes :

The first thing to do is to get the authorization for the company’s name by
filling the form N°1 and directly apply to the registration of Companies Kerala’s
department where they will take the registration’s decision. Here are the
needed elements which needs to be present :
- A list of 4 different denomination for the company to create in relation with
the company’s object.
- The list of the creator’s coordinates with a minimum of 2.
- Capital of limited Company created
- Definition and aim of the company
Then the department will start the company’s registration and study and will
send to the company in creation its decision within 10 days

Many documents are necessary in order for the company to be created through
the Registration of Commerce department :
- MOA & AOA : Signed by the creators themselves in 4 copies and with the
presence of a witness including the creator’s name, their father’s name, their
personal address, sector of activity and their personal aport into the company.
- Form N°1 must be filled & signed by one of the managers on an INR20
- Form N°18 Needs to be signed by one of the investors creating the Limited
company to inform the registering department of the company’s creation
- Form N°29 which is a document containing the agreement of all the investors
creating the company in order to be managers (It is not obligatory if it is
- Form N°32 Filled by one of the managers and dealing with the set up of the
board of directors including the managers present into it at a specific date.
- The letter approving the name of the company.
- Letter signer by all the shareholders giving the power to one of them to
implement actions for the company on their name.

As soon as the limited private company receive the certificate of incorporation,

it can start its activities.

II. Material List & Energy Consumption

a. Material Needed :

TYPE OF MATERIAL / Quantity per Price Quantity Total

CATEGORY Pack to buy

Cement 50 Kg 8.11 150
Wood (not for structure) 3m x 30cm x 10.40 80
Bamboo 3m x 15cm 7.16 100
Sand 50kg 20.25 50
Mixing Water 5 Liters 0.86 100


127 x 76 mm 13 €830 3 2490
203 x 102 mm 23 €820 2 1640
254 x 102 mm 28 €830 2 1660
305 x 127 mm 48 €830 1 830
406 x 178 mm 85 €840 1 840
610 x 178 mm 100 €860 1 860

DRAINAGE SYSTEM €13,500 13500

Endwalls (polyethylene Pack or Kit for Included Linking
forms) Pro all the
End Section & Slope Pipe Pack or Kit for Included Resort’s
Fitting Pro
Subsurface Drain Outlet Pack or Kit for Included Villas &
Pro Places
Storm Sewer & Underdrain Pack or Kit for Included Linking
Pro all the
Fabricated pavement bases Pack or Kit for Included Resort’s
drains Pro
Slotted Drain Pack or Kit for Included Villas &
Pro Places


Closed cell Polyethylene Pack or Kit for €22 20
joint filler Pro
Joint backing Material Pack or Kit for €24 15
Compression Seals Pack or Kit for €13 40
(Neoprene) Pro
WaterStop (Polyvinyl) Pack or Kit for €11 45
Elastic Rubberized joint Pack or Kit for €10 50
sealing Mat. Pro
Joint Sealing Silicone rubber Pack or Kit for €9 65


Longitudinal Joint Material Pack or Kit for €65 13
Load Transfer Unit Pack or Kit for €100 3
Lubricant adhesive Pack or Kit for €32€ 35
Graphite Lubricant Pack or Kit for €39 30
Joint System Pack or Kit for €37 40
Temporary expansion dam Pack or Kit for €89 10
system Pro

Junction Boxes & Frames Multiple size €17 40
Reinforced Plastic junction Multiple size €21 40
boxes needed
Reinforced Steel & Epoxy Multiple size €29 45
Coaters needed
Steel Wire Fabric Made on €54 5
Metal Deck Forms Made on €22 30
Mechanical Slice System Made on €1,200 2
Fabricated Structural Steel Made on €13 120
Structural Steel Shape & Package/Kit €15 70
Steel pipe Couplings & 2m x 5cm €17 50


Structural Timber Sold by Kit €38 12
Glued Laminated Hardwood Sold by Kit €41 12
Wood’s piece 5m x 40cm x Pack of 5 €39 25
Wood’s piece 2,5m x 1m x Pack of 5 €29 15
Wood’s piece 3,5m x 10m x Pack of 5 €31 25
Paint for room & Walls : 2 Liters with Oil €16 15
Color 1
Paint for room & Walls : 2 Liters with Oil €16 15
Color 2
Paint for room & Walls : 2 Liters with Oil €16 8
Color 3
Paint for room & Walls : 2 Liters with €11 7
Color 4 Water
Paint for room & Walls : 2 Liters with €11 5
Color 5 Water
Paint for room & Walls : 2 Liters with €11 5
Color 6 Water
Wallpaper Type Number 1 10m x 1m / Roll €29 15
Wallpaper Type Number 2 10m x 1m / Roll €29 15
Wallpaper Type Number 3 10m x 1m / Roll €29 15
Wallpaper Type Number 4 10m x 1m / Roll €29 15
Wallpaper Type Number 5 10m x 1m / Roll €29 15
Wallpaper Type Number 6 10m x 1m / Roll €29 15 435
Wallpaper Type Number 7 10m x 1m / Roll €29 15 435
Windows different size €98 35
Doors Different size €89 48
Electrogen Unit 2 10000 2 20000

Cement pipe : Plain & 2m x 25cm by €63 9
Reinforced 10
Corrugated Steel Pipe 2m x 13cm by €52 9 468
Coated Galvanized Steel 2m x 13cm by €56 9 504
pipe 10
Thermoplastic Pipes 2.5m x 10cm by €117 10 1170

Small Articles (nails, ....) - - 5000
Machines Renting + Tools 20000
Plants & Animals 8000
Stocking, Broken & Stolen 7300

b. Theoretical consumption’s calculation :

1°) Water Construction Consumption :

We approximately forecast a consumption of water equals to 3500 m3 at the price of

4.9RS / $0.1 / 0.8€. It means that the price of water consumption for the 9 months of
construction will approximate the 280 €

2°) Electricity Consumption :

After studying the cost of water consumption for our resort, It seemed primordial to
calculate the electricity consumption costs of our resort in order to have a better idea
of the charges inherent to an resort management in construction. Thanks to the table
below and to the average consumption of other actors of the industry, we will be able
to forecast our future electricity consumption and integrate it in our running costs. In
order to provide electricity to the whole resort, it seems more judicious to select the
36 kVA power subscription to be sure to have enough power for the whole resort’s
needs in energy.

Electricity Consumption for our Resort in Period of Construction :

Average of Strength x Average Time of use/day x Price per Kwh = Cost/day
Villas 4Kw (6 Villas: 24Kw) :
=> 10h/day = 24Kw x 10h = 240 Kwh x 0,0615€ = 14.76 €/day or
450.18 €/month
Kitchen 8 Kw :
=> 20h/day = 8Kw x 20h = 160 Kwh x 0,0615 € = 9.84 €/day or 300.12
Office/Living Room 13Kw :
=> 17h/day= 13Kw x 17h = 221 Kw x 0,0615 € = 13.59 €/day or
414.54 €/month
Spa 12 Kw :
=> 15h/day = 12Kw x 15h = 180 Kw x 0,0615 = 11.07 €/day or 337.63
Rest of the Resort : 13 Kw
=> 20h /day = 13Kw x 20h = 260 Kw x 0.0615 = 15.99 €/day or 487.69

Total : 1061 Kw consumed per day in the whole Resort for an average of 16 H 24
per day which equals to 65.25 €/day or to 1 990.16 € per month. For the 9
month of construction the total cost of electricity will be equal to 17 911.44 €

=> Electricity Market Fixed Price Table :

Electricity distribution in india is not equal depending on the state your are in,
many families living in rural surroundings don’t even have the access to
electricity. It is not always easy for a company to get the electricity access in
natural surroundings which is our case. It is almost always necessary to bribe
the people in charge of electricity in order to have the work done correctly and
in short delays.

c. Total Costs

The total cost of the construction materials, energy & water consumed over the
9 month of construction to build our resort is equals to 113 296.44€.

Total Raw material Costs = Materials + Energy + Water

= 122 797€ + 17 911.44€ + 280€
= 140 988.44 €

III. Furniture & Equipments Costs

a. Spas Equipment :

SPA EQUIPMENTS Quantity Price Total

Spa Massage Beds 2 189
Oxygen machines 2 169
Wax Warmers 2 65
Wax Paraffin 30 5 150
Natural Wax 30 13 390
Facial Wax Warmer 2 28 56
Styling Chair & Hair Drier 2 369
Hot Towels & Cabinet 2 238
Skin Scope & Scrubber 1 409 409
Back Washes 1 500 500
Salon Carts 3 99 297
Magnifier lamp 1 149 149
Infra Red lamp 1 329 329
Facial Ozone Steamer 1 159 159
Aroma Herbal Ozone 1 259 259
Facial hot & Cold Steamer 1 349 349
Professional Ultrasonic 1 389 389
5 Function Facial unit 1 289 289
Eye Cure unit 1 769 769
Rejuvenating Golden face 1 899 899
Skin Act System 1 2800 2800
Digital breast 1 769 769
Enlargement & Cupping
Infrared Sauna Blanket 1 639 639
Electric Mittens & Booties 10 30 300

FITNES EQUIPMENT Quantity Price Total

Treadmills 1 499 499
SpinBike 1 409 409
Reversible Softmats 3 59
BodySolid Powerline 1 497 497
Bands & Ball Sets 3 63
Rowers 1 179 179
Bike 2 149
Ellipticals 1 139 139

b. Kitchen & Laundry Service equipment :


Blast Chillers 1 2250 2250
ColdRooms 1 3400 3400
Contact Grills Big Size 1 500 500
Contact Grills Medium 1 449 449
Bun Toasters 3 100 300
Beer Fridges 1 500 500
HotPlates 1 429 429
Catering fridges Big 1 1000 1000
Catering fridges 1 550 550
Medium Size
Catering Freezers Big 1 2800 2800
Catering Freezers 1 1500 1500
Medium Size
Ice makers 3 229 458
Prep Counters 1 1000 1000
Meat Slicer 1 700 700
Tea urns Catering 3 70 210
Waffle Maker 2 160 320
Drink Chiller Big Size 1 900 900
Drink Chiller Medium 2 500 1000
Display freezer 1 749 749
Wine Cellars 1 650 650
Soup Kettles 1 70 70
Cooking Desk 2 2300 4600
Preparation Desk 2 1600 3200
LAUNDRY & CLEANING Quantit Price Total

DryCleaner 2 389
DrySet Vacuum Unit 1 850
Laundry Press (sleeves, 2 530
Washing Machine 2 279
Floor Cleaning Devise 1 794
Vacuum Cleaner 7 199
Odor Free Device ( tobacco, 1 439
Perfume, ...)

c. Villa & Working House Furniture’s Equipment :

OFFICE’S & Quantity Price Total

3D TV 7 1500
HD TV 5 750
HD 3D Player 8 600
TV Desk 12 179
Hifi Unit 4 250
Speakers 20 150
Beds 7 1189
Desk 10 199
Armchair 10 248
Sofa 8 689
Table 8 139
Chair 15 49
Mirrors 13 89
Paintings of 15 2000
various artists
Sculptures of 4 2000
various artists
Cupboard 10 519
Decoration - - 10000
articles (boxes,
lamps ......)


Toilet Pack: Flush to Wall Pan, 10 252
Cistern & Soft Close Seat (villa
& spa)
basin Taps (villas & spa) 10 134
Basin & Full Pedestal, Close 8 317
Washstands & Vanity Units 8 244
Wall Light (whole resort) 50 24
shower down light (villa & spa) 6 22
illuminated circular mirror (villa 10 86
& spa)
box storage solution (villa & 10 98
worktops 6 76
towel unit (villa & spa) 20 141
Wall unit 10 104
bath taps 10 154
Shower cabin (villas & spa) 10 508
electric showers (villa & spa) 10 306
Shower tray (villas & spa) 10 111
Shower Bath 3 199
Bath with Chrome feet & waste 3 702
Double Ended Bath with 4 580
Chrome Feet & Waste
turbo spa bath 5 889
Large Light Pull Modern Style - 15 11.14
Matt Chrome
Small Light Pull Modern Style - 15 6.12
Matt Chrome
Wall Mounted Shaving Mirror 7 125.06
200mm, Adjustable - Polished
Corner Wire Soap Basket 10 15.60
Corner Double Wire Soap 5 35.70
Curved Deep Basket 15 44.64
Shower Caddy 15 93.78
Oval Pedal Bin - Bright 20 26.76
Stainless Steel
Free Standing Spare Toilet Roll 15 40.18
Magazine and Spare Roll Holder 8 89.32
Towel Stacker 10 116.14
1-Tier Swivel Shelf Unit 10 80.38
Wall Mounted Vanity Unit 8 187.82
Liquid Soap Dispenser 20 24.54
Free Standing WC Brush - 10 75.92
Polished Chrome
Towel Ring 185mm 30 19.62
Grab Bar 375mm 10 49.10
Double Hook 20 13.80

Total Equipment & Furniture Costs = 195 016.9 €

IV. Labour force Employed

Type of Employee Nb of Workin Time Wages/day Wages/ Total

Employe g days Employ Wages
e ee
Architect 1 175 Whole 2000 RS /
Architect Assistant 1 175 Whole 1000 RS /
16.46 €
Construction Control 1 175 Whole 2000 RS /
Manager 32.93€
Construction Control 1 175 Whole 1000 RS /
Assistant 16.46€
Lawyer 1 175 Whole 2000 RS /
Plumber (bathroom, 11 175 Whole 280 RS / 4.62€
pools & pipes)
Electrician 6 175 Whole 280 RS/ 4.62€
Type of Employee Nb of Workin Time Wages/day Wages/ Total
Employe g days Employ Wages
e ee
Worker Specialized in 5 13 11/04 to 280 RS/4.62€
Structure 28/04
Worker Specialized in 5 17 19/04 to 280 RS/ 4.62€
Structure 10/05
Worker Specialized in 3 175 Whole 280 RS/ 4.62€
Mason 7 175 Whole 206 RS/ 3.39 €
Waterman 5 175 Whole 210 RS/ 3.45€
Excavator 10 39 2 First 220 RS/ 3.63 €
Excavator 5 6 Last 220 RS/ 3.63 €
Foreman 10 87.5 Half = 4 270 RS/ 4.44€
Gardeners 2 175 Whole 750 RS/12.35

Worker Specialized in 1 175 Whole 800 RS/13.2 € 33250
Unqualified Employees 15 39 2 First 155 RS/ 2.55€
Unqualified Employees 5 136 6 Last 155 RS/ 2.55€
Total “ “ 11.26€/day

Total Costs of Construction = Raw Materials + Equipments + Labour Costs

= 140 988.44 € + 195 016.9 € + 95 686.1
= 431 691.44 €
The total cost of the resort’s construction will be equals to 431 691.44 €
(26,674,669.7 Indian Rupees). These funds will be spent differently depending
on the advancement of the construction but we can say that we will have to
spend each month an average of 47 965.71 € or 2,963,851.8 RS. It is essential
to spent this money intelligently thanks to a good construction management
plan but also through a precise raw material & energy responsible
consumption. In term of furnitures & Equipment, it is crucial to take care of it
by putting it in a secured place to prevent stealth but most importantly to
teach workers how to use it appropriately to prevent having to much broken
tools or machines.

V. Taxes & Corruption in India.

a. Taxes (http://en.wikipedia.org/wiki/Income_tax_in_India#cite_note-
9) :

One of the first thing to say about the Indian taxes is that just like many other
countries over the world India signed the treaty for prevention of double
taxation. It prevents a company paying taxes in a specific country to pay the
same taxes in another country who signed the treaty.
One of the other main advantages is the access to tax breaks in specific
domains such as interests on loan, royalties, dividend, some capital gains and
in fact any other financial transaction implying protagonist linked to countries
which are involved in the prevention of double taxation.
In fact, this treaty can be a real benefit for foreign companies wishing to
establish on the Indian soil. Here are the different taxes we might have to deal
with as a company whether we are an Indian or a foreign company :

- Income for business or profession :

As a company we have to pay taxes on the business income (Section 28), like
every company we will have some costs linked to the business activity just like
business travels, cellphone contract, maintenance bills, entertainment
expenses, ... These costs will be deductible from our income which will be used
for the taxation amount calculation. These expenses inherent to the business
practice are listed in the Section 30 & 43D. There also other deductible
elements which are present in other sections of this chapter such as the
section 44 to 44DA with the exception of the sections 44AA, 44AB and 44C. The
different computable elements present in the chapter are listed below.
- Computable expenses - Article 30 until 38 (without the 37-2)
- Inadmissible Expenses - Article 37.2, 40, 40A, 43B and 44.C
- Deemed Revenues - Articles 33AB, 33ABA, 33AC, 35A, 35ABB and 41
- Special Provisions - Articles 42 and 43D
- Self Coded deductions - Articles 44, 44A, 44AD, 44AE, 44AF, 44B, 44BB,
44BBA, 44BBB, 44.D and 44-DA
In order to have access to these deductions, it is necessary to have an account
book where everything is registered and calculated. Not using an account book
is possible and doesn’t disable the company’s access to deductions but it is
better in order to keep track of daily expenses and gains and help in order to
know the financial estate of the company

- Corporate Income tax :

The corporate income tax is different whether you are an indian company or
not. Indian Companies have an income taxed at a rate of 30% linked to a
possible increase of 7.5% depending on the turnover of the company. If it
exceeds 10 Million Rupees, the indian company will have to pay the surcharge.
The case of Non-Indian companies is different, they automatically pay 40% of
their income. The Education tax represents 3% on the income tax but also on
the surcharge if the company is eligible to it. The companies yielding effective
tax rates represents 33.2175% for domestic companies & 41.2% for foreign

- Tax Penalties :
"If the Assessing Officer or the Commissioner (Appeals) or the Commissioner in
the course of any proceedings under this Act, is satisfied that any person-
(b) has failed to comply with a notice under sub-section (1) of section 142 or
sub-section (2) of section 143 or fails to comply with a direction issued under
sub-section (2A) of section 142, or
(c) has concealed the particulars of his income or furnished inaccurate
particulars of such income,
he may direct that such person shall pay by way of penalty,-
(ii) in the cases referred to in clause (b), in addition to any tax payable by him,
a sum of ten thousand rupees for each such failure;
(iii) in the cases referred to in clause (c), in addition to any tax payable by him,
a sum which shall not be less than, but which shall not exceed three times, the
amount of tax sought to be evaded by reason of the concealment of particulars
of his income or the furnishing of inaccurate particulars of such income.”

- Income on Capital Gain :

The gain of Capital is taxable whether you are a company or a citizen. Capital
Gains can be two kinds, long term or short term Capital Gains

=> Long term capital Gain :

- It is generally linked to the sale of a company’s asset which was in the
company’s possession during at least 3 years but this length is reduced to one
year for the different negotiable shares/securities present on the indian Stock
Exchange market which are exempt of taxes.
- The tax rate for long term Capital gain coming form different assets is equals
to 20%. Every other share or asset detained during a smaller time is relayed to
be a Short term Capital Gain.

=> Short term Capital Gain :

- Short term Capital gains is just added to the regular company’s income and
the negotiable securities of the stock exchange which are generating a profit
when it is sold is taxed at 15% for companies but also for individuals.

b. Corruption :
- Land Accessibility Corruption :

To easily access the services of the land

registration department bribes are more
and more necessary if we wish to have a
fast service of good quality. Bribes given to
solve lands related problems represent 31
260 Million rupees per year. The average
paid to have access to the services of this
department is equal to 2 147RS (35.5€).
Generally for a land registration, the
average bribe to pay to be sure to have
the service done is 2 621RS (43.34€) and
for clearing the taxes due by a property
the average is equal to 393RS (6.5€).
Corruption seems to increase, 2/3 of the
Indian population agree with this idea.
As you can see 28% of the population thinks that the level of corruption is
stagnant in this department against 34% who think it is slightly rising and 30%
thinks that the corruption increase is substantial. On the other hand, you can
see that only 4% of the population thinks it is decreasing. It shows that bribery
is clearly integrated in the Indian Culture.

The thought of the population on the commitment to reduce corruption show

the image of public services. 66% thinks that there is absolutely no
commitment to reduce corruption and only 16% think that the government is
committed to fight on these issues.

- Electricity Accessibility Corruption

(Results are almost the same for
Water accessibility) :

We will see here the level of

corruption in the electricity
department without taking into
account private companies and
suppliers. Bribery is here evaluated at 21 690
Million Rupees
(358 684 242 €) and the average
bribe is equal to 1 010RS (16.70€)
which of course value depending on
the kind of work. In this department,
the interaction with the different
houses is more frequent than in the
land’s registration department. We
can also notice that even private
companies have the image to be
corrupt with 3/5 of the population
agreeing with it and the half thought
it increased over the year.

The different ways to access to what you need are listed here depending on the
population thought. 77% of the population think that the alternate solution to
get the work done is to pay more and only 48% think that additional efforts are
necessary. It shows how deeply corruption is integrated in the population
culture & mind

Here are listed the types of electrical work for which bribes are usually paid.
26% wish to correct their bills, 25% desires a new connection and 11% are
looking to repair their system. In a way it is unbelievable to have to pay to get
all these service and even more for a line reparation which shouldn’t initiate
bribery because without it you can’t consume and thus the company can’t earn
money. Corruption seems to be present in every aspect of the Indian population
life which makes it hard to change without a strict and complete modification of
the society
- Income taxation Department Corruption :

Corruption is even present in the Indian taxation system which is scary

because it makes you think that with money you can do anything you want,
everything is just a matter of price.
In the taxation department corruption represents a total amount of 4 960
Million Rupees per year (82 022 768 €) and the average bribe is valued at 2
447 RS (40.47€). Bribery also depends if you live in a city or in a rural area, in a
city the average bribe will be equal to 2 618RS (43.29€) against 1 175RS
(19.43€) in a rural area. Of course the type of work has an impact on the
amount of the bribe such as the geographical location, in rich states or areas
bribes will be more expensive. The average bribe in order to get a tax refund is
equal to 2 141RS (35.41€) and the bribe average rate for an income tax
exemption is equal to 325RS (5.37€). 47% of bribe payers declare having paid
the bribe to the income tax staff and 28% to an intermediary. We also found
that 20.4% of the person who had to deal with the income tax department paid
a bribe. 62% of the population think that this department is highly corrupt and
40% found that corruption increased over the year

Corruption is now more a cultural problem in India which can be linked to the
poorness of the country. The fact that it is perceived as increasing can be a
result of the crisis. We will have to deal with corruption in the set up of our
project because all departments seems to be corrupted and we will need work
to be done on time and we won’t have the time to wait. In order to find
corruption in India, Structural and cultural modifications will needs to be done,
the economical growth of the country will also help because it might reduce
poverty and at the same time reduce the need for bribery. But it will be harder
than that because bribery is not only a need, it is now included in the culture,
in the way of working but most importantly in the way of living your everyday


SYSTEM ..............
It is too big to be in the report, if you wish to see it there is a usb key at your
disposition, please just ask it in class.


It is too big to be in the report, if you wish to see it there is a usb key at your
disposition, please just ask it in class.

It is too big to be in the report, if you wish to see it there is a usb key at your
disposition, please just ask it in class.


It is too big to be in the report, if you wish to see it there is a usb key at your
disposition, please just ask it in class.


It is too big to be in the report, if you wish to see it there is a usb key at your
disposition, please just ask it in class.


It is too big to be in the report, if you wish to see it there is a usb key at your
disposition, please just ask it in class.


It is too big to be in the report, if you wish to see it there is a usb key at your
disposition, please just ask it in class.


It is too big to be in the report, if you wish to see it there is a usb key at your
disposition, please just ask it in class.


It is too big to be in the report, if you wish to see it there is a usb key at your
disposition, please just ask it in class.


It is too big to be in the report, if you wish to see it there is a usb key at your
disposition, please just ask it in class.


It is too big to be in the report, if you wish to see it there is a usb key at your
disposition, please just ask it in class.


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